cover
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.com
Phone
+6281234560500
Journal Mail Official
admin@transpublika.com
Editorial Address
Jl. Kolonel Sugiono IIIC/438 RT 10/RW 04 Mergosono, , Malang, Provinsi Jawa Timur, 65134
Location
Kota malang,
Jawa timur
INDONESIA
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
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN PENGARUH KOMUNIKASI INTERPERSONAL TERHADAP KINERJA KARYAWAN: (Studi pada Perumda Tirta Terubuk Kabupaten Bengkalis) Jelita, Fairuz; Harahap, Kartini; Siregar, Onan Marakali
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.635

Abstract

In maintaining the sustainability of the company, human resources play a very important role. Therefore, the company needs to provide support to employees so that they feel valued, which will ultimately have a positive impact on their development and performance. This study aims to identify the influence of interpersonal communication and organizational support on employee performance at Tirta Terubuk Company in Bengkalis Regency. The results of this study indicate that Perceived Organizational Support partially affects Employee Performance, with a t-value of 3.220 > 1.6779 and a significance level of 0.039 < 0.05, as well as a positive regression coefficient value of 0.075. Interpersonal Communication partially affects Employee Performance with a t-value of 2.823 > 1.6779 and a significance level of 0.015 < 0.05, along with a positive regression coefficient value of 0.190. In simultaneous testing, Perceived Organizational Support and Interpersonal Communication have a simultaneous effect on employee performance variables of 65%, while the remaining 35% is influenced by other factors.
UNVEILING THE LINK: DOES DIGITAL MARKETING ADOPTION FUEL SUSTAINABLE GROWTH FOR SMEs IN INDONESIA? Munawaroh, Nuril Aulia; Sudarmiatin, Sudarmiatin; Putimelinda, Widya
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.642

Abstract

The research indicates that the adoption of digital marketing among SMEs in Indonesia significantly contributes to their sustainable growth. The study identifies several key factors that influence this relationship, including attitude toward digital marketing, perceived behavioral control, subjective norm, intention to use digital marketing, and actual use of digital marketing. Specifically, the study highlights that positive attitudes towards digital marketing and subjective norms directly influence the intention to use digital marketing, which subsequently impacts the actual adoption of digital marketing tools. Moreover, the study underscores that the actual use of digital marketing has a direct positive effect on the sustainable growth of SMEs. These findings affirm the potential of digital marketing as a valuable resource for enhancing the sustainable growth of SMEs in Indonesia. By comprehending the factors that drive the adoption and utilization of digital marketing, businesses can develop effective strategies to promote sustainable growth.
PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Risdiana, Dina; Asmanah, Siti; Hakim, Luqman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.646

Abstract

This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study were 92 respondents. Data analysis in this study used the SmartPLS (Partial Least Square) Version 4.0 data analysis method. Procedures have a significant effect on audit quality, audit fees have a significant effect on audit quality, and professionalism has a significant effect on audit quality. Meanwhile, remote audit has no significant effect on moderating the relationship between procedures and audit quality, remote audit is unable to moderate the relationship between audit fees and audit quality. In addition, remote audit is able to moderate the relationship between professionalism and audit quality.
CONTRIBUTION OF CORPORATE SOCIAL RESPONSIBILITY AS A MEDIATOR IN FIRM VALUE Faticha Putri, Ananda; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.648

Abstract

This research investigates the impact of Environmental, Social, Governance (ESG) and Corporate Social Responsibility (CSR) factors on the value of transportation companies listed on the Indonesia Stock Exchange. ESG and CSR have become increasingly important for businesses as stakeholders demand sustainable and socially responsible practices. The objective of this study is to comprehend how ESG and CSR affect firm value, with CSR acting as a mediator in this relationship. Additionally, the study explores the influence of Good Corporate Governance (GCG) on firm value and CSR. Quantitative methods are employed, utilizing secondary data analysis from annual reports of transportation companies listed on the Indonesia Stock Exchange. Regression techniques are used to analyze the data and test hypotheses regarding the influence of ESG, CSR, and GCG on firm value. The results indicate that ESG has a negative impact on firm value, while CSR has a positive impact. Furthermore, CSR acts as a mediator between ESG and firm value. Conversely, GCG does not significantly influence CSR or firm value. These findings suggest that transportation companies should prioritize CSR practices to enhance their firm value. Additionally, further research is needed to gain a deeper understanding of the relationship between CSR, firm value, and sustainability.
THE IMPORTANCE OF COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDIT IN THE ADMINISTRATIVE PROCESS Sangkala, Masnawaty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.651

Abstract

The coordination between internal and external auditors is crucial in carrying out their professional duties and responsibilities. This coordination process involves exchanging information, sharing audit opinions, as well as discussing audit planning and reporting. The study is focused on assessing the significance of internal audit alignment and the interaction between internal and external audit. The research method employed is an empirical study with a quantitative approach through surveys and in-depth interviews with internal and external auditors in various industrial sectors. The findings indicate that effective coordination between internal and external auditors can prevent job duplication, enhance the accuracy and reliability of financial reports, and improve operational efficiency of the company. The research discussion emphasizes the importance of support from management as auditee in the audit process and the need to maintain the independence of internal auditors for audit effectiveness. The research gap lies in the lack of in-depth empirical exploration on how this coordination is implemented in practice and its impact in various organizational contexts. Therefore, this study provides a significant contribution to the understanding and practice of coordination between internal and external auditors, and offers recommendations for further research in the future.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
STUDI LITERATUR: ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA DITINJAU DARI PERSPEKTIF SIGNALING THEORY Sudirman, Nengsi; Rifqiansyah, Rifqiansyah; Darmono, Darmono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.655

Abstract

This article aims to analyze the financial performance of manufacturing companies listed on the Indonesian stock exchange from a signaling theory perspective. This research uses a descriptive-qualitative approach by looking at secondary data literature. The data sources obtained come from scientific publications, papers, and articles that summarize information relevant to the research topic. Sample selection is carried out by observing and analyzing various information related to the research to combine research findings that are the same as the researcher's topic. The research results explain that financial performance analysis can be used as information in decision-making. The signaling theory view indicates that companies will try to provide positive signals or information to investors through the company's annual report, in which financial information is presented.
PENGARUH MOTIVASI WISATAWAN, DAYA TARIK WISATA DAN CITRA DESTINASI TERHADAP MINAT BERKUNJUNG WISATAWAN KE WISATA RELIGI MAKAM SYEKH BURHANUDDIN Warman, Bramadhan Putra; Zulvianti, Nora; Putri, Hesti Mari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.656

Abstract

This study has been initiated due to the declining interest of visitors in visiting the tomb of Sheikh Burhanuddin in Padang Pariaman Regency. The government is deeply concerned about managing this religious tourism site, given its historical significance as the final resting place of a prominent figure who played a key role in spreading Islam in West Sumatra. Moreover, this tomb holds cultural heritage status, making it a valuable asset for both tourism and educational purposes. The research employs a descriptive quantitative approach to analyze the factors affecting visitors' interest in the tomb of Sheikh Burhanuddin. The sample size comprises 230 respondents selected through accidental sampling. Data analysis is conducted using Structural Equation Modeling Partial Least Squares (SEM PLS). The findings indicate that while tourist motivation has a positive impact on visiting interest, it is not statistically significant. On the other hand, tourist attraction and destination image both have a positive and significant influence on visitors' interest in the tomb. Furthermore, the combined analysis reveals that tourist motivation, tourist attraction, and destination image collectively exert a positive and significant impact on visitors' interest in religious tourism at the tomb of Sheikh Burhanuddin.
UNLOCKING THE POWER OF DATA: EFFECTIVE DATA-DRIVEN MARKETING STRATEGIES TO ENGAGE MILLENNIAL CONSUMERS Rolando, Benediktus; Mulyono, Herry
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.662

Abstract

As the marketing landscape continues to evolve, data-driven strategies have emerged as a critical component in effectively reaching and engaging with the millennial consumer demographic. In the age of big data, data driven marketing has become a powerful tool for businesses seeking to gain a competitive edge and optimise customer engagement. This paper provides a comprehensive literature review on effective data-driven marketing strategies to reach millennial consumers. It explores the use of big data and social relationship maps to identify key influencers and leverage their reach for exponential information dissemination. Additionally, the review examines various approaches and tactics for engaging with millennial consumers using data-driven techniques. Key findings suggest that effective data-driven marketing strategies can significantly enhance consumer engagement, brand loyalty, and overall marketing effectiveness. The paper aims to provide insights and understanding of the current research and best practices in data-driven marketing strategies for targeting the millennial demographic.
SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND Marisa, Ani; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.665

Abstract

This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.