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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
PENGARUH KOMPENSASI DAN KOMUNIKASI TERHADAP KEPUASAN KERJA PERAWAT HONORER INSTALASI GAWAT DARURAT (IGD) DAN RAWAT INAP RUMAH SAKIT UMUM DAERAH Z DI KABUPATEN BANDUNG BARAT Agustin, Adelia Fitriani; Prabowo, R. M. Juddy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.722

Abstract

In 2020-2022 the number of honorary emergency room and inpatient nurses from Regional General Hospital Z in West Bandung Regency who left was not comparable to the nurses who came in, especially in 2020. Based on information provided by the head of nursing at RSUD Z, a number of nurses with sufficient competence both were offered more promising jobs, prompting some nurses to move voluntarily. The aim of the research is to examine the influence of compensation and communication simultaneously and partially on the job satisfaction of honorary emergency room and inpatient nurses at RSUD Z in West Bandung Regency. This research applies quantitative methodology. The method for collecting data was through a questionnaire with 33 honorary nurses as respondents according to the research characteristics with research measuring scale using semantic differential. The results of the study show that both compensation and communication influence the job satisfaction of honorary emergency room and inpatient nurses at RSUD Z in West Bandung Regency. In addition, both correlate with job satisfaction simultaneously.
THE INFLUENCE OF POLITICAL CONNECTIONS, GENDER DIVERSITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS: (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019 – 2023) Noviani, Ni Nyoman; Sujana, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.723

Abstract

Tax aggression refers to the deliberate reduction of tax liabilities through strategic tax planning, which can be carried out within the bounds of the law (tax avoidance) or through illegal means (tax evasion). This study is aimed at gathering empirical evidence on the impact of political affiliations, gender diversity, profitability, and leverage on tax aggression. This study used a total of 56 samples to examine all property and real estate businesses that were listed on the Indonesia Stock Exchange from 2019 to 2023. A probability sampling method known as purposive sampling was used to choose the samples. The data was analysed using SPSS software and multiple linear regression analysis. The findings indicated that political connections and gender diversity were associated with lower levels of tax aggression, while profitability and leverage were linked to higher levels of tax aggression. The theoretical significance of this study lies in its validation of the theory of planned behavior and agency theory in demonstrating the impact of political connections, gender diversity, profitability, and leverage on tax aggression.
THE INFLUENCE OF SOCIAL MEDIA MARKETING ON INTENTION TO ENROLL MEDIATED BY CONSUMER BRAND ENGAGEMENT, BRAND AWARENESS, AND BRAND IMAGE IN PRIVATE UNIVERSITIES IN JAKARTA AND TANGERANG Pasaribu, Imanuel Xaverdino Wiratama; Achmadi, Hendra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.725

Abstract

This study explores the influence of Social Media Marketing on Intention to Enroll, mediated by Consumer Brand Engagement, Brand Awareness, and Brand Image at private universities in Jakarta and Tangerang. Data were collected from 175 respondents through a questionnaire and analyzed using the SEM PLS method. The results showed that Social Media Marketing has a significant positive influence on Consumer Brand Engagement, Brand Awareness, Brand Image, and Intention to Apply. Effective social media marketing is able to increase consumer engagement with the university brand, which is reflected in increased interaction, loyalty, and support for the brand. In addition, active social media marketing activities and relevant content were shown to increase prospective students' intention to enroll in private universities, making it an effective tool in influencing prospective students' decisions. The study also found that social media marketing increases brand awareness, allowing universities to reach more prospective students and establish more effective communication. Effective use of social media can strengthen brand image and build closer relationships with consumers. High consumer engagement with the brand increases brand awareness and a positive brand image, which contributes to an increased desire to enroll. Overall, this study emphasizes the importance of social media marketing strategies in increasing consumer engagement, brand awareness, brand image, and intention to enroll in private universities, especially in the post-pandemic context.
THE DYNAMICS OF EXCHANGE RATES, INFLATION, AND TRADE BALANCE IN A SMALL OPEN ECONOMY (CASE STUDY OF SIERRA LEONE) Kamara, Ishmael; Widyawati, Diah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.727

Abstract

Sierra Leone experiences a persistent trade deficit problem. Currently, there is a vacuum in the literature employing recent data and suitable approaches to address the issue of non-stationarity and dynamic interaction between macroeconomic variables in influencing the trade deficit in Sierra Leone. This study examines the relationship between Sierra Leone's trade balance, inflation, and exchange rate using quarterly data from 2005 Q1 to 2023 Q3. The focus is on understanding how the exchange rate and inflation impact Sierra Leone's trade balance in both the short and long term. To achieve this, the study utilizes the VAR/VECM model to depict the dynamic interaction between the trade balance, exchange rate, and inflation. It also employs Granger Causality analysis to determine the most appropriate ordering among the macroeconomic variables in the model and Impulse Response Function (IRF) analysis to test the hypotheses regarding the trade balance response to exchange rate shocks and inflation. The empirical results confirm the existence of cointegration, indicating a long-term balance between the trade balance, exchange rate, inflation, and other macroeconomic variables such as GDP growth and interest rate differentials. Moreover, the dynamic prediction analysis using the IRF method supports the J-curve hypothesis in Sierra Leone and suggests that inflation can reduce the performance of the trade balance. These findings highlight the need for Sierra Leone to implement a comprehensive strategy to adjust the exchange rate and curb inflation to improve the trade balance and enhance external economic stability.
IMPROVING PERFORMANCE THROUGH APPLICATIONS ON GRABFOOD DRIVERS PT. GRAB INDONESIA IN SURABAYA CITY Massaid, Muhammad Alif; Winarsih, Tutik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.729

Abstract

Currently, it is known that the use of the internet and electronic goods in Indonesia has increased drastically with the emergence of online buying and selling sites and services. The increase in online buying and selling systems and online food delivery services has led to the emergence of new applications such as Go-Jek, Grab, In-Driver and others, where these applications provide many kinds of services such as 2-wheeled and 4-wheeled delivery services, food delivery services, delivery services. goods, shopping services, house cleaning services and many more. This research aims to determine the performance of Grabfood PT drivers. Grabfood Indonesia since there were changes to the Grabfood application in the city of Surabaya. The approach used in this research is descriptive. The population in this study were all Grabfood PT drivers. Grab Indonesia in Surabaya City. The sample used in this research used quota sampling of 60 drivers in the city of Surabaya. The data collection techniques used in this research were interviews and questionnaires. The results of this research show the performance of Grabfood PT drivers. Grab Indonesia is positive regarding changes to the Grabfood application.
PENGARUH PROFITABILITAS DAN LEVERAGE PADA PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL PEMODERASI Anggraini, Kadek Angelita Armeitya Dwi; Noviari, Naniek
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.730

Abstract

The study attempts to gather empirical evidence of the influence of profitability and leverage on tax avoidance with the political connections serving as moderating variables. A mining sector business listed on the Indonesian Stock Exchange (IDX) for the 2018–2022 timeframe makes up the research population. Data analysis techniques are purposive sampling as well as samples selected of 22 companies with 110 observations. Moderate Regression Analysis is utilized to regress data with the help of Eviews 10. The research gains profitability and leverage has a positive effect on tax avoidance. Based on the experiments that have been conducted, the research can validate both the positive accounting theory and the agency theory. The practical implications of research can be used as a reference material for governments to enhance regulatory and supervisory capabilities as well as references for researchers for future advanced studies.
MODERASI MONEY ATTITUDE DAN MEDIA EXPOSURE DALAM MODEL GAMBLING BEHAVIOR PADA MAHASISWA AKUNTANSI Syakara, Ghoin Ashar; Utami, Budi Barata Kusuma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.735

Abstract

This study examines the effect of gambling motives on gambling behaviour with money attitude and media exposure as moderating variables in accounting students. The sample of this study amounted to 101 accounting students who were randomly selected. The analysis technique used is SEM PLS with the help of the SmartPLS3.0 application. The results of this study indicate that gambling motives have a significant influence on gambling behaviour, but money attitude and media exposure do not moderate this influence. This study contributes to the literature on gambling behaviour and can be a consideration for the world of education to educate students regarding the risks of gambling. The current study targeted interventions and educational programs are required for gambling behavior among university students, in particular, those studying finance-related subjects. Therefore, these findings can be useful in the design of curriculum elements which have the aim of raising the awareness of students about the risks of gambling and financially responsible behaviors.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS Mustika, Evitha Puspa; Nursiam, Nursiam
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.736

Abstract

This study is a quantitative research aimed at analyzing the effects of profitability, liquidity, and leverage on tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. Using purposive sampling, the study involved 18 companies as samples. Using multiple linear regression with the help of SPSS 24 software, the data have been analyzed. These findings uncover that the profitability has significant impact on tax aggressiveness with t-value of 2.150 which goes beyond the critical value of 1.98827 and a significant value of 0.034 (<5%) thus confirming H1. Additionally, liquidity substantially impacts tax aggressiveness where t-value is -2.450 which exceeded the critical value by -1.98827 and its significance was 0.016 (<5%) this confirm H2. On the contrary, Leverage had an adverse significant effect to Tax Aggressiveness as indicated by t-value of -4.136 being less than the critical value equal to -1.98827 and also had significance equal to 0.000 which is less than 5%, thus verifying the H3.
ANALYSIS OF STOCK PERFORMANCE IN TECHNOLOGY SECTOR COMPANIES LISTED ON IDX 2021-2022: INDONESIA POINT OF VIEW Fauzi, Muhammad Zufar; Rochmatullah, Mahameru Rosy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.737

Abstract

The objective of this research is to examine how Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), and Price to Book Value (PBV) influence stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) by the end of December 31, 2023. The study's target group is made up of 44 companies, with a total of 26 companies being chosen as samples through purposive sampling, based on certain criteria such as consistently issuing financial reports from the years 2021 to 2022. The data used in this research are secondary data collected from the financial reports of companies that are available on the official IDX website. The analysis technique employed is multiple linear regression, involving hypothesis testing through t-tests, F-tests, and R Square tests. The outcomes of this study reveal that the variables of EPS and PBV have a notable influence on stock prices. However, the NPM, DAR, ROA, ROE, DER, and PER variables do not display a significant impact on stock prices.
THE ROLE OF INNOVATION IN ENHANCING FINANCIAL PERFORMANCE IN YOGYAKARTA'S CREATIVE INDUSTRY Kuncoro, Andreas Mahendro; Subroto, Melvin Rahma Sayuga; Ohara, Eric
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.738

Abstract

This study explores the impact of various types of innovation—organizational, process, product, and business model innovations—on the financial performance of firms in Yogyakarta's creative industry. The research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 57 creative industry firms. The findings indicate that organizational innovation significantly enhances process and business model innovations, which in turn positively affect financial performance. However, the direct impact of organizational innovation on product innovation is not significant, suggesting the need for a more integrated approach to foster product development. The study highlights the essential of innovative practices and adaptive business models in driving financial success in the creative industry. These insights are crucial for managers and policymakers aiming to boost the financial performance of creative firms through strategic innovation.