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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,
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.
Articles 457 Documents
THE EFFECT OF WORK DISCIPLINE, INTERNAL ENVIRONMENT AND EMPLOYEE SATISFACTION ON EMPLOYEE PRODUCTIVITY CV. LANGGENG PROPERTINDO Rahmadani, Diva Salsabila; Alam, Iskandar Ali
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.588

Abstract

This study aims to conduct a more in-depth evaluation of the impact of Work Discipline, Internal Environment, and Employee Satisfaction on Work Productivity in the organizational environment of CV. Langgeng Propertindo. The population identified as the object of research is all employees of CV. Langgeng Propertindo, which involved 40 people in this analysis. The method of analysis used is multiple linear regression, a statistical analysis technique that makes it possible to understand the complex interrelationships between independent variables and dependent variables. The results of this study revealed interesting findings: First, work discipline did not have a significant effect on employee productivity. Second, the internal environment did not show a significant impact on work productivity. However, interestingly, Employee Satisfaction positively and significantly affects work productivity. This finding provides a deeper understanding of the factors that really affect employee performance at CV. Langgeng Propertindo. This research also highlights that work productivity is not only influenced by one factor, but simultaneously by work discipline, internal environment, and employee satisfaction.
PENGAWASAN INSPEKTORAT DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN MALAKA Fetomalae, Michael Anjelo; Angi, Yohana Febiani; Oematan, Herly M.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.594

Abstract

This study aims to determine the supervisory function and constraints of the Inspectorate in realising the accountability of village fund management in Malaka Regency. The type of research used is descriptive qualitative with a case study approach with research informants inspectors, planning and finance sections and auditors of the inspectorate of Malaka Regency. This research focuses on the implementation of supervision by using data collection techniques in the form of in-depth interviews, observation, literature study and documentation. The data collected was analysed using Nvivo 12 software with the analysis method developed by Miles and Huberman. The results of this study indicate that the inspectorate has carried out supervision but not maximally due to the discovery of corruption cases that occur, one of the breakthroughs of the Inspectorate is a consultation clinic. There are three obstacles experienced by the Inspectorate, namely budget limitations, short audit time and inadequate infrastructure access.
STRATEGIES FOR IMPROVING HUMAN RESOURCES THROUGH EDUCATIONAL TOURISM Masyhuri, Mohammad Ali; Sutinem, Sutinem; Mateen, Abdul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 6 (2023): November 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i6.599

Abstract

Education is the right of everyone wherever they are, at any age, including economic conditions at any level. The way to obtain knowledge can no longer be limited by anyone and anything nowadays. In this global era, education patterns are increasingly diverse, knowledge transfer activities no longer have to always be carried out in the classroom. The pattern of teaching and learning activities outside the classroom has also been implemented by many educational institutions in many countries, including Indonesia. When teaching and learning activities are carried out outside the classroom, it generally increases interest in learning for students at primary and higher education levels. In this article, we will convey qualitatively the efforts to transfer knowledge outside the classroom in order to increase interest in learning and reduce boredom due to always studying indoors. A two-way interactive atmosphere is one of the effective ways of learning activities to produce better student abilities, in all subjects or certain subjects. The more optimal human resource capabilities are in the future, we can be sure that economic conditions and many other fields will be better and able to compete with other nations.
THE INFLUENCE OF LEADERSHIP STYLE, MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT BANK SUMUT USU BRANCH Sinaga, Nugraha Ramadhan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 6 (2023): November 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i6.600

Abstract

Human resources play a crucial role in the functioning of any company. Therefore, it is imperative to prioritize the well-being and development of employees. This research aims to analyze the influence of leadership style, motivation, and work environment on employee performance at PT Bank Sumut USU Branch. This study adopts a quantitative approach, utilizing an associative method. The sampling technique employed is non-probability sampling with a purposive sampling technique, resulting in a sample size of 34 respondents. The data analysis includes instrument testing, validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings demonstrate that leadership style, motivation, and work environment significantly impact employee performance at PT Bank Sumut USU Branch, both individually and collectively. The coefficient of determination test reveals a strong relationship between leadership style, motivation, work environment, and employee performance, with an R value of 0.338. Furthermore, the Adjusted R Square value indicates that leadership style, motivation, and work environment can explain 78.7% of employee performance, while the remaining 21.3% is influenced by other variables not examined in this study.
THE IMPACT OF BRAND REPUTATION AND BRAND IMAGE ON BRAND LOYALTY APPLE (Study on Apple Brand Consumers in Medan City) Wirayudha, Novrianda; Safrin, Feby Aulia
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 6 (2023): November 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.601

Abstract

This study aims to analyze how the influence of brand reputation and brand image on brand loyalty of apple. The influence between brand reputations and the brand image will be analyzed partially and simultaneously on brand loyalties. The form of research used is quantitative with an associative approach. The population in this study used the Lemeshow formula with a total of 96 respondents as samples. The primary data used in this study was obtained by distributing the questionnaire directly while the secondary data was acquired through a library study. Data analysis methods used are instrumental testing, classical assumption testing, double linear regression analysis and hypothetical testing using SPSS. The results of the research showed that brand reputation and brand image have a significant influence both partially and simultaneously on brand loyalty in Apple consumers in the City of Medan. The determination coefficient test showed that there was a close relationship between the variable with the R value of 0.614. Through the adjusted R square value it was also known that the brand reputation and brand image variables contributed 36.4% to brand loyalty variable while the remaining 63.6% was influenced by other variables outside this study model.
ANALISIS DETERMINAN FAKTOR SISA HASIL USAHA PADA KOPERASI DI KOTA TEBING TINGGI Situmorang, Daniel; Purba, Rahima Br.; Maisyarah, Renny Maisyarah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.603

Abstract

The aim of this research is to determine the influence of own capital, outside capital and business volume partially and simultaneously on the remaining business results in cooperatives in Tebing Tinggi City from 2018-2022. The research method used is quantitative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing, own capital has a significant effect on the remaining business results in Cooperatives in Tebing Tinggi City for the 2018-2022 period, external capital has a significant effect on the remaining business results of Cooperatives in Tebing Tinggi City for the 2018-2022 period, business volume has an effect significant impact on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period. Simultaneously, own capital, outside capital and business volume have a significant effect on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: (Studi pada Perusahaan Pembiayaan/Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Putra, Irwansyah; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.605

Abstract

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.
PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KEPUASAN MAHASISWA DENGAN EXCELLENT SERVICE SEBAGAI VARIABEL MODERASI: (Studi Kasus Mahasiswa Institut Teknologi dan Bisnis Indonesia) Sari, Tri Dessy Ratna; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.606

Abstract

The objective of this research is to examine the impact of the implementation of effective university governance on student satisfaction and excellent service, with a focus on how excellent service moderates the relationship between university governance and student satisfaction at the Indonesian Institute of Technology and Business. This study utilized primary data and targeted a population of 2,501 students from the Indonesian Institute of Technology and Business between 2020-2023. Purposive sampling was employed, resulting in a sample size of 100 students. The analysis involved simple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The findings of this study demonstrate that good university governance has a positive and significant impact on student satisfaction, while excellent service does not enhance the influence of good university governance on student satisfaction. These findings have implications for university administrators and policymakers, as they emphasize the significance of implementing and maintaining effective governance practices to improve student satisfaction. Further research could explore other factors that may moderate the relationship between university governance and student satisfaction, providing a more comprehensive understanding of this relationship.
PENGARUH PERCEIVED QUALITY DAN PRICE DISCOUNT TERHADAP LOYALITAS PELANGGAN PADA APLIKASI GRABFOOD : (Studi pada Pengguna GrabFood Kota Medan) Hasibuan, Febriyanti; Dirbawanto, Nana Dyki
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.610

Abstract

The high demand for food and beverage consumption by the public has become a business opportunity which PT Grab Indonesia has realized by opening the Grabfood service feature, which is an online food and beverage delivery service feature. Grabfood's rapid development cannot be separated from PT Grab Indonesia's ability to attract customers, such as providing a perceived quality experience for customers and providing price discounts to create customer loyalty. This study aims to determine how the effect of perceived quality and price discount on Grabfood customer loyalty in Medan City on the Grab application. The research method used in this research is quantitative. The population in this study were Grabfood customers, the sample was determined to be 100 respondents with a sampling technique using purposive sampling. The results of this study indicate that perceived quality and price discount have a significant effect on customer loyalty. The results of this study indicate that perceived quality (X1) and price discount (X2) have a significant effect on customer loyalty (Y). Based on the results of the determination test, it is obtained that the Adjusted R Square value is 0.296 (29.6%) the perceived quality and price discount variables simultaneously have an influence of 29.6% on the dependent variable customer loyalty. while the rest is influenced by other variables not examined in this study.