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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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FACTORS INFLUENCING VISITS TO HALAL RESTAURANTS HOTELS IN LOMBOK, NTB Rusmiati, Rosida
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.690

Abstract

This study is motivated by the scarcity of research examining the consumers of halal-certified hotel restaurants. Lombok Island is the best halal tourism destination in Indonesia, making research on the island particularly intriguing. The objective of this study is to empirically investigate the influence of personal factors, religiosity, and social perception on the decision to visit halal-certified hotel restaurants on Lombok Island. This research employs multiple regression analysis with a sample size of 154 respondents, using a convenience sampling technique. The measurement scale utilized is a Likert scale (1-5), ranging from strongly disagree to strongly agree. The findings indicate that personal factors, religiosity, and social perception have a positive and significant effect on the decision to visit halal-certified hotel restaurants on Lombok Island. This study is limited by a small sample size; therefore, we recommend further research with a larger number of respondents and a more diverse range of regions.
CIMORY DAIRY LAND PRIGEN TOURIST DESTINATION WITH LEISURE PARK CONCEPT IN CATTLE FARMING IN PASURUAN Hadi, Bawa Mulyono
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.v4i4.691

Abstract

Cimory Dairy Land Prigen, located in Pasuruan Regency, East Java, carries the concept of a leisure park with a focus on cattle farming. This concept attracts various groups, ranging from families to tourists who are interested in the milk production process and farm life. This study aims to examine the application of the leisure park concept in Cimory Dairy Land Prigen, as well as its impact on visitor education and the local economy. This research also aims to identify development strategies that can increase the attractiveness and benefits of this destination. This research used a descriptive qualitative approach with data collection methods through in-depth interviews, direct observation, and document analysis. Interviews were conducted with managers, staff, and visitors, while observations were made to understand visitor interactions with existing facilities. Data were analyzed through reduction, presentation, and conclusion drawing to provide a comprehensive picture of the implementation of the leisure park concept in Cimory Dairy Land Prigen. The results showed that Cimory Dairy Land Prigen successfully implemented the leisure park concept well. This destination offers various educational and recreational activities such as farm tours, milking, and interaction with farm animals. Adequate infrastructure and supporting facilities such as restaurants and souvenir shops add to the convenience of visitors. The positive impact on the local economy is also evident from the support for micro, small and medium enterprises around the tourism area.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
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.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION Krisdayanti, Ni Putu Meita; Ratnadi, Ni Made Dwi
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.v4i4.698

Abstract

Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.
THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Paramadewi, Putu Monique; Putra, I Nyoman Wijana Asmara
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.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE ON THE VALUE OF PROPERTY AND REAL ESTATE SECTOR COMPANIES Sarianing, Putu Adella; Krisnadewi, Komang Ayu
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.v4i4.700

Abstract

This study was meant to uncover the impact of good corporate governance, leverage, and company size on firms' value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2022. The population taken into consideration in the research is the firm operating in the property and real estate sector listed on the IDX. The sample selection is by purposive sampling with certain criteria so that 81 data samples are obtained to be studied. The present investigation uses secondary data that came from financial records. The analysis of the data in this study was analyzed by utilizing SPSS for Windows software, which has given deep insight into the relationship between variables. According to the findings of the investigation, proper corporate governance represented by managers’ awareness is one of the factors that raise the worth of a business, in that increased stock ownership by management will lead to more motivation for performance improvement hence increasing the firm’s worth. If handled properly and effectively, leverage can enhance organizational value since increased leverage leads to increased company worth. On the other hand, when total assets are seen as being too large by investors who regard it as a bad signal therefore this may lead to decline in company value. Consequently, a negative relationship exist between company size and firm value.
THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT Damayanti, Ni Luh Gede Adelia; Sujana, I Ketut
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.v4i4.701

Abstract

This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.
DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG Widodo, Uun Purwati; Semaun, Syahriyah; Aminah, Sitti; Bahri. S, Andi; Nurhayati, St.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.702

Abstract

Community empowerment is one of the efforts made to improve community welfare. This effort can be carried out through various approaches, one of which is Corporate Social Responsibility (CSR), a program that focuses on community and environmental empowerment as a form of social responsibility for companies located in a region. This research aims to determine the impact of Corporate Social Responsibility (CSR) programs implemented by PT UPC Sidrap Bayu Energi in improving community welfare in Sidenreng Rappang Regency. This is qualitative research with a field research approach to observe the impact of PT UPC Sidrap Bayu Energi's Corporate Social Responsibility (CSR) program on community welfare in Sidenreng Rappang Regency. The data in the research were collected through interviews with PT UPC Sidrap Bayu Energi and residents in Pabberesseng Hamlet as beneficiaries. The results of this research indicate that the Corporate Social Responsibility (CSR) program implemented by PT UPC Sidrap Bayu Energi succeeded in achieving 85% of their goal and provided significant benefits to the community in Sidenreng Rappang Regency. CSR programs such as providing clean water, solar electricity, road repairs, playground construction, and school sanitation have contributed to improving the health, economic productivity, and quality of life of the community.
ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT Jaya, Andi Herman
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.v4i4.704

Abstract

Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to analyze the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Morowali Regency's Regional Original Income. The research employs calculations of these ratios for Local Revenue. Results show that the Independence Ratio had an average value of 24.97 percent, falling within the medium independence criteria. This indicates that the region has not yet achieved full independence. The average Effectiveness Ratio is 2.68 percent, reflecting that the realization of Regional Original Income (PAD) is greater than the target set by the Morowali Regency Government, suggesting effective task execution. The average Efficiency Ratio is 1.72 percent, meaning that the realized PAD obtained by Morowali Regency exceeds the costs incurred in collecting it. This indicates efficient PAD collection, as the realized income is greater than the budget allocated for its collection.
PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

Abstract

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.

Page 33 of 46 | Total Record : 457

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