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Transekonomika : Akuntansi, Bisnis dan Keuangan
Published by Transpublika Publisher
ISSN : 28097866     EISSN : 28096851     DOI : https://doi.org/10.55047/transekonomika
Core Subject : Economy,
Economics, Econometrics & Finance
Transekonomika : Akuntansi, Bisnis dan Keuangan, publish by Transpublika Research Center, for sources of information and communication for academics and observers about science and methodology. Published papers are the upshots of research, reflection, and actual critical studies with respect to the themes of Accounting, Business, Management, Finances, Public administration and Social studies. All papers are double blind peer-reviewed and published six (6) times in a year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2026): March" : 5 Documents clear
Implementation of the Core Tax Administration System (CTAS) as a Digital Tax Solution: An Empirical Study on Taxpayer Satisfaction and Government Readiness Indriani, Agustina; Jombrik, Jombrik; Haholongan, Rutinaias
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 2 (2026): March 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i2.1130

Abstract

Background: The digital transformation of tax administration has become a strategic priority for governments seeking to improve transparency, efficiency, and compliance. In Indonesia, the Core Tax Administration System (CTAS) represents a major step toward modernizing tax services within the Directorate General of Taxes, where user acceptance and institutional readiness are considered key determinants of success. Objectives:  This study examines the influence of taxpayer satisfaction and government readiness on CTAS implementation effectiveness in Indonesia's digital tax administration transformation. Methodology: A quantitative approach was employed using structured questionnaires distributed to taxpayers with experience using digital tax services, with multiple linear regression used to evaluate the effect of each independent variable. Findings: Taxpayer satisfaction has a positive and significant effect on CTAS implementation (t = 7.291, p = 0.000), reflected in perceptions of service accessibility, speed, data security, and information clarity. Government readiness, however, shows no statistically significant effect (t = 0.787, p = 0.433). Conclusions: Taxpayer satisfaction is a significant determinant of CTAS implementation success, whereas government readiness alone does not directly translate into taxpayer adoption without a positive user experience. These findings support the Technology Acceptance Model (TAM), underlining the need for simplified procedures, enhanced system stability, and responsive digital services to strengthen CTAS acceptance in Indonesia.
Transformational Leadership and Digital Transformation: Bridging Strategy and Culture in the Era of Industry 5.0 Iyer, Shankar Subramanian; Raji, Brinitha; Malhotra, Sangeeta
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 2 (2026): March 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i2.1164

Abstract

Background: Digital transformation initiatives frequently fail despite substantial investments, with success rates remaining below 30% across industries. Objectives: This study investigated the critical determinants of successful digital transformation in Industry 5.0 contexts by integrating five theoretical frameworks to examine four key constructs: Transformational Leadership Attributes, Strategic Alignment and Vision, Organizational Culture for Innovation, and Human-Centric Design and Employee Readiness. Methods: Employing a qualitative, interpretivist multiple-case design, the study drew upon 18 semi-structured interviews conducted across three case entities, each featuring C-level executives and senior managers as informants. Analytical procedures followed Braun and Clarke’s six-stage framework for thematic analysis, applied to the transcribed corpus. Findings: Five overarching themes emerged: (1) Visionary Leadership as the Catalyst for Transformation, (2) Strategic Alignment and Agility, (3) Culture as the Foundation for Innovation, (4) Human-Centric Design and Employee Empowerment, and (5) Technology as an Enabler. Conclusion: This study provided the first qualitative, cross-national empirical evidence integrating all four determinants simultaneously in Industry 5.0 contexts, demonstrating that successful digital transformation requires synchronized orchestration of leadership vision, strategic agility, cultural readiness, and human-centric technology integration. The findings offer actionable insights for organizations navigating the industry 4.0 to 5.0 transition.
Macroeconomic Stabilization Policies from the Lessons of the Covid-19 Pandemic: Evidence from A Survey in Vietnam Huyen, Vu Thi Anh
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 2 (2026): March 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i2.1165

Abstract

Backgrounds: The pandemic is not only a health shock but also a systemic macroeconomic shock, transmitting simultaneously through the real sector, fiscal policy, the financial-credit system, and the external sector. Objectives: This paper aims to examine policy priorities for stabilizing the macroeconomy in the context of a pandemic. Methodology: The study utilizes survey data collected from 569 respondents in Vietnam to identify perceived transmission channels and policy priorities in both prevention and response phases. Findings: The results show that disruption in the real sector is perceived as the most significant source of macroeconomic instability (40.6%), followed by external shocks (23.4%) and fiscal pressures (21.3%), while financial-credit stress ranks lowest (14.8%). For pandemic prevention, the most widely selected measures include ensuring supply chain and logistics continuity (77.9%), accelerating digital transformation (71.0%), and building fiscal reserves with rapid support mechanisms (68.0%). However, when considering the top priority, strengthening preventive healthcare capacity and epidemiological surveillance ranks first (31.8%). In the response phase, supporting businesses to maintain employment and cash flow (80.7%) and ensuring uninterrupted logistics (67.0%) are the most widely chosen. Yet, evidence-based pandemic control and reducing healthcare system overload are identified as the highest priority (27.8%). Conclusions: The findings suggest that macroeconomic stabilization during a pandemic requires an integrated approach, combining effective health shock control, real-sector resilience, social protection, and coordinated fiscal, monetary, credit, and external policies.
Debt Structure, Capital Composition, and Liquidity Assessment in Global Beverage Corporations: A Case Study of Diageo Mikayelyan, Vahe; Manukyan, Tigran; Grigoryan, Liana; Grigoryan, Ani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 2 (2026): March 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i2.1167

Abstract

Background: Effective capital structure management is vital for multinational corporations navigating volatile global markets. This study examines the relationship between debt components and revenue generation in Diageo Plc, a global leader in the alcoholic beverage industry with a diverse portfolio of over 200 brands. Objectives: The research evaluates cyclical debt trends, leverage risk, liquidity adequacy, and debt-servicing capacity to determine how capital structure influences financial performance. Methodology: Spanning a ten-year period (2015-2025), the study utilizes public financial statements to calculate three primary ratio series: capital structure (G1), asset coverage (G2), and debt servicing (G3). This quantitative approach facilitates a longitudinal analysis of the company’s fiscal health through various economic cycles. Findings: Results indicate that Diageo employs a high-leverage strategy, particularly during strategic acquisitions and the COVID-19 pandemic. Debt levels exhibit cyclicality, spiking during high-investment phases and moderating during deleveraging periods. Despite high leverage, the company maintains adequate liquidity and a stable equity buffer. Debt-servicing indicators, specifically EBIT-to-interest coverage, remain robust, confirming Diageo’s capacity to meet obligations under market volatility. Conclusions: Diageo successfully balances aggressive leverage with prudent liquidity planning, enabling global growth without compromising solvency. This dual approach serves as a benchmark for corporate debt management in the beverage industry. The scientific novelty of this study lies in the integrated G-series ratio approach, which provides a more granular assessment of corporate debt burden than traditional univariate analysis.
The Role of Brand Image as a Mediator of Digital Promotion and Electronic Word of Mouth on Purchase Decisions Audina, Fellyza Farah; Damar, Haunan; Ikasari, Hertiana; Setyahuni, Suhita Whini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 2 (2026): March 2026
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i2.1162

Abstract

Background: Employing brand image as an intermediary variable, this research seeks to assess the influence exerted by digital promotion and electronic word-of-mouth (e-WOM) on purchase decisions at ZAP Clinic Semarang. Objectives: The present research analyzes both the unmediated impacts of digital promotion and electronic word-of-mouth (e-WOM) on brand image and purchase decisions at ZAP Clinic Semarang, as well as the extent to which brand image serves as an intermediary in the linkage between those marketing tactics and subsequent consumer purchasing behavior. Methodology: The research employed a quantitative framework based on a survey technique. Purposive sampling yielded 100 respondents meeting the following inclusion criteria: previous use of ZAP Clinic Semarang’s services, receipt of digital promotional stimuli, interaction with online consumer reviews, age of at least 17 years, and domicile within Semarang City. Analytical procedures were carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) as executed in SmartPLS 4.0. Findings: Although digital promotion exhibits no statistically significant direct effect on purchase decisions, electronic word of mouth (e-WOM) demonstrates a positive and statistically significant impact on both brand image and consumer purchasing behavior. Furthermore, the findings confirm that brand image serves as a significant mediating mechanism in the relationship between digital marketing strategies, particularly e-WOM, and purchase decisions. Conclusions: Purchase decisions for aesthetic clinic services are more driven by consumer experience and online recommendations through e-WOM, as well as positive perceptions of brand image, compared to digital promotion alone. Digital promotion may be ineffective unless it first enhances brand image.

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