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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 457 Documents
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VILLAGE GOVERNMENT STRATEGY THROUGH DIGITAL EDUCATION TO INCREASE INFORMATION TRANSPARENCY AND DIGITALIZATION LITERACY IN FACING THE CHALLENGE OF THE DEMOGRAPHIC BONUS Resty Dwiyanti, Andi Amytia; Syam, Anita; Irmawati, Irmawati; Mashuri, Mashuri; Andania, Ana; Anugrawati, Anugrawati
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.v4i3.666

Abstract

The objective of this study is to inform the government about the significance of digitalization literacy and information transparency. The researcher has selected a title that emphasizes the Village Government Strategy through Digital Education to Enhance Information Transparency and Digitalization Literacy, addressing the challenges posed by the demographic bonus. The aim of this title is to equip human resources at the village level with innovative skills and prepare them for the challenges anticipated by 2045. The researcher has employed a qualitative descriptive research method, incorporating a literature review and various news reports pertinent to the Village Government Strategy through Digital Education to Enhance Information Transparency and Digitalization Literacy in addressing the demographic bonus challenges. The primary objectives of this study include providing transparent information to village communities, streamlining administrative management processes, and promoting a digital mindset and literacy among communities to foster innovation and ensure the sustainability of rural areas.
MENGEKSPLORASI KECERDASAN BUATAN PADA MANAJEMEN PEMASARAN DIGITAL ERA 5.0 DI DUNIA UMKM Yeni, Yeni; Darmaputera, Mohammad Kurniawan; Hildayanti, Siti Komariah
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.v4i3.667

Abstract

Era 5.0 is characterized by deeper integration between technology and human life, where Artificial Intelligence (AI) plays a key role in various sectors, including digital marketing. This study aims to explore how AI in the MSME world of Palembang city is applied in digital marketing, as well as its impact on marketing management strategies and results. This research uses a qualitative approach with a case study method to analyze various applications of AI in digital marketing promotions. The research results show that AI is able to increase operational efficiency, personalize content, and deeper data analysis. Apart from this, AI also helps in advertising optimization, market trend prediction, and improving customer experience. The application of AI in digital marketing faces challenges, such as data privacy issues, implementation costs, and the need for specialized expertise. AI has great potential to revolutionize digital marketing management in MSMEs, but requires a strategic and ethical approach to overcome existing challenges.
THE INFLUENCE OF LEARNING ORGANIZATIONS AND EMPLOYEE INNOVATION BEHAVIOR ON EMPLOYEE PERFORMANCE AT THE SURABAYA CITY CULTURE, YOUTH AND SPORTS AND TOURISM OFFICE WITH THE INTERVENING VARIABLE OF EMPLOYEE COMPETENCE Nurhayati, Dewi; Mujanah, Siti; Alif Fianto, Achmad Yanu
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.v4i3.669

Abstract

This study examines and demonstrates the impact of Learning Organizations and Employee Innovation Behavior on Employee Performance in the Department of Culture, Youth and Sports and Tourism of the City of Surabaya. The research design employed in this study is explanatory research, which aims to explain the causes and consequences of existing problems. Path Analysis, along with two multiple linear regression analysis models and SPSS ver 17.0, was utilized to analyze the data. Furthermore, this study is classified as associative research. The findings of this study confirm that learning organizations have a positive and significant influence on employee competence. Furthermore, employee innovation behavior also has a positive and significant impact on employee competence. Moreover, learning organizations positively and significantly affect employee performance, while employee innovation behavior also has a positive and significant influence on employee performance. Additionally, employee competence is found to have a positive and significant effect on employee performance. However, employee competence does not act as a mediating variable in the relationship between learning organizations and employee performance. On the other hand, employee competence does serve as a mediating variable in the relationship between employee innovation behavior and employee performance.
THE INFLUENCE OF CSR DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND INTERNAL CORPORATE GOVERNANCE ON THE ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS Farda, Agustin Aulia; Saraswati, Erwin
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.v4i4.673

Abstract

Sustainable Development Goals (SDGs) require the involvement of various roles to support their achievement, especially from the business world. The research is aimed at examining the influence of CSR disclosure, environmental performance and Internal Corporate Governance on achieving the SDGs. The sample selected was 99 basic industrial and chemical companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period using the purposive sampling method. Data analysis uses unbalanced panel data regression analysis with the Eviews 12 application. The results of this research show that CSR disclosure in quantity and quality, environmental performance, and CEO non-duality, which are indicators of Internal Corporate Governance, have a significant effect on achieving the SDGs. On the other hand, other indicators of Internal Corporate Governance, namely board independence and board presence and the control variables of this research, namely size and leverage, do not have a significant effect on achieving the SDGs. Even though there is an influence between CSR disclosure, environmental performance and Internal Corporate Governance on the achievement of the SDGs, there are several factors that cause the influence of Internal Corporate Governance to not be maximized
THE EFFECT OF SALES GROWTH, CAPITAL INTENSITY AND LEVERAGE ON TAX AVOIDANCE Yasmin, Ayu Octaviana; Fitriyah, Fitriyah
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.v4i3.676

Abstract

This study investigates the impact of Sales Growth, Capital Intensity, and Leverage on Tax Avoidance within consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Employing a quantitative approach, the study uses purposive sampling to select 16 companies over a 5-year period, resulting in 80 samples that meet specified criteria. Financial statement data form the basis of the analysis, which incorporates descriptive statistical tests, regression model selection, panel data estimation techniques, classical assumption tests, panel data regression tests, determination coefficient tests, and hypothesis testing. The E-Views 9 application facilitated the data analysis. Findings from the F statistical test indicate that Sales Growth, Capital Intensity, and Leverage together influence Tax Avoidance. Furthermore, the t statistical test reveals that while Sales Growth positively impacts Tax Avoidance, Capital Intensity and Leverage do not have a significant effect.
PEER TO PEER LENDING : GENERATION Z ATTRACTION FACTORS AND FUTURE IMPLICATIONS Panjaitan, Felisia; Setowati, Servatia Mayang; Mahulete, Yoshia Christian
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.v4i4.678

Abstract

This study is about the factors of behavioral intention to borrow from the perspective of Generation Z toward peer-to-peer lending. This study applied primary data by collecting surveys distributed to Gen Z on Java Island. The sample used was 44 male respondents and 110 female respondents. Factors that influence borrowing intention were tested with SEM PLS 4.0. The research shows that the variables of utilitarian value, risk perception, and financial literacy are significant to the behavioral intention of Peer To Peer Lending. In addition, the findings show that the variables of convenience and safety do not determine behavioral intention in Peer To Peer Lending. This research also explores how financial technology, such as peer-to-peer lending, can facilitate Generation Z's access to finance. The implications of this research highlight the importance of financial knowledge and planning for Gen Z for its future. These findings provide insights for fintech companies to design products and services that suit Generation Z's specific preferences and needs. The target market for peer-to-peer lending companies needs to be adjusted in their marketing strategies.
ANALYSIS OF FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH MOTIVATION AS A MODERATING VARIABLE: (Study on Undergraduate Accounting Study Program Students of Udayana University) Vemiyani, Ni Made Dhea; Suartana, I Wayan
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.v4i4.679

Abstract

Indonesia faces a critical shortage of public accountants despite a growing demand for their services. While many individuals graduate with accounting degrees, few pursue careers in public accounting. This research aimed to understand the factors influencing this career choice, specifically examining the roles of financial rewards, professional recognition, and work environment, as well as the moderating effect of motivation. Based on expectation and planned behavior theories, the study analyzed data from 74 participants at Udayana University. Results indicate that motivation significantly impacts the relationship between financial rewards and the decision to become a public accountant, but it does not influence the relationships between professional recognition, work environment, and career choice in this field.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS MICROSOFT ACCESS 2019 PADA PERSEDIAAN BARANG DI UD. MAJU MAPAN PACITAN Nisa, Kharisma Hidayatun; Muntiah, Nur Sayidhatul
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.v4i4.680

Abstract

UD. Maju Mapan Pacitan is engaged in the production and sale of goods. In running its business, UD. Maju Mapan Pacitan still uses a manual accounting information system, especially in recording inventory, so that information on the inventory of manufactured goods often does not match the physical stock in the warehouse, which complicates the inventory control process. This research aims to design and implement a computerized accounting information system using Microsoft Access. The methods used include observation, interviews, and documentation related to UD. Maju Mapan Pacitan. Data required for design, such as customer data, product types, receipts or invoices, stock records, and inventory-related documents, were collected. The resulting accounting information system includes the main menu, customer form, product data form, production stock form, sales form, filter form, sales report, product in & out report, and production stock report. The new system provides fast and accurate output, minimizes manual recording errors, and produces fast, precise, and accurate merchandise inventory information, supporting the decision-making process.
CLINIC OPERATIONAL EFFICIENCY THROUGH OPTIMIZING THE DISTRIBUTION OF NURSING STAFF Barlian, Noer Aisyah; Faqih, Muhammad
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.v4i4.683

Abstract

An inpatient primary clinic is a healthcare unit characterized by fewer facilities and amenities compared to a hospital. Consequently, the distribution and allocation of health workers, particularly nurses, for operational processes differ significantly from that in hospitals. This study aims to determine the optimal number of nursing personnel required for efficient operation of an inpatient primary clinic through the application of linear programming techniques. The research methodology involves secondary data analysis, utilizing administrative information from inpatient private clinics in Lumajang Regency, East Java. The findings reveal that the linear programming model implemented is effective in optimizing nurse distribution. Specifically, the results indicate that a minimum of eight nurses is necessary to ensure efficient operation and cost-effectiveness of the inpatient clinic. This efficient distribution model can potentially lead to significant operational cost savings, thereby enhancing the overall performance and sustainability of inpatient primary clinics in similar settings.
BIBLIOMETRIC ANALYSIS: FACTORS CAUSING AND PREVENTION STRATEGIES FOR BURNOUT IN THE WORKPLACE Lau Go’o, Maria Alni; Mujanah, Siti; Alif Fianto, Achmad Yanu
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.v4i4.689

Abstract

Every individual undoubtedly possesses different physical abilities and psychological conditions, especially when facing life situations, whether it is work-related or in other contexts. A challenging situation or condition can make someone feel pressured and experience prolonged stress if not handled properly. This physical, emotional, and mental exhaustion is known as burnout. This study discusses burnout, which has been addressed in previous research from 2018 to 2023. The method used in this research is to identify the number of journals using Harzing’s Publish or Perish software, as well as bibliometric analysis using VOSviewer. The research results show that there are 200 publications with 60,448 citations and 10,074.67 citations per year discussing burnout. There are eight main clusters based on the bibliometric analysis. This article also provides information on research topics that have not been widely explored, thus offering benefits to future researchers interested in discussing burnout.

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