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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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PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Pratama, Yohanes Mario; Lusiani, Hanny
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.v4i5.740

Abstract

Auditors will need to note any major problems found during the audit in 2022 when the Audit Standard on disclosing important audit items is implemented. This process of identifying significant issues affects the audit completion time. In addition to key audit matters, company size and profitability also influence the duration of the audit. This study aims to analyze the impact of disclosing key audit matters, company size, and profitability on audit report lag. The method applied is multiple regression analysis on companies listed on the Indonesia Stock Exchange for the period of 2022-2023. The findings indicate that disclosing key audit matters can shorten audit report lag; the more key audit matters disclosed, the faster the audit process can be completed. Company size has a negative impact on audit report lag, while profitability does not affect audit report lag. The study highlights that shortening audit report lag is crucial for reducing economic uncertainty. When auditors can complete the audit report earlier, stakeholders can make better decisions based on accurate and up-to-date information, thus reducing economic uncertainty and the information gap between management and other stakeholders.
IMPLEMENTATION OF SUSTAINABLE PROCUREMENT: A CASE STUDY OF AN INTERNATIONAL CHAIN HOTEL Nyoman Berlian, Ida Ayu; Mareni, Ni Ketut; Rukmiyati, Ni Made Sri
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.v4i5.741

Abstract

This study aims to evaluate the implementation of sustainable/friendly procurement in International Chain Hotels/Hotel X. This research is a descriptive qualitative research using 2 informants. Data collection was carried out by interview, observation and documentation study. The analysis techniques used are data reduction, data presentation, and conclusion drawing. The results showed that six of the ten Hotel X indicators were successfully implemented, while four indicators had not been implemented due to obstacles. The constraints faced include gradual implementation, limited sustainable local suppliers, low demand from operations, absence of warehouses (direct cost), limited availability and choice. This research provides valuable insights to improve socially and environmentally responsible sourcing practices in the hospitality sector, paving the way for wider industry adoption and long-term sustainability. By understanding the constraints and challenges, hospitality organizations can formulate more effective strategies for implementing sustainable procurement, ultimately improving corporate image and customer satisfaction, and contributing to environmental sustainability.
THE INFLUENCE OF ASSET MANAGEMENT ON OPTIMIZING THE UTILIZATION OF FIXED ASSETS IN THE PALEMBANG CITY GOVERNMENT Jannah, Miftahul; Martini, Rita; Armaini, Rosy
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.v4i5.746

Abstract

The main objective of this study is to explore and evaluate the impact of asset inventory, assessment, supervision, and control on enhancing the efficiency of fixed asset utilization in the administrative setup of Palembang city. The research was conducted within the premises of Palembang City Government with the involvement of a total of 40 individuals. The selection of participants was based on their relevance to the study objectives and the data obtained from them was analyzed using SEM PLS Structural Equation Modeling technique. The analysis was carried out through the utilization of the SmartPLS 4.0 software application. The outcomes of the investigation suggest that effective management practices related to asset inventory, assessment, supervision, and control can lead to significant enhancements in the effective utilization of fixed assets within the administrative framework of Palembang.
THE INFLUENCE OF EFFECTIVE LEADERSHIP AND ORGANIZATIONAL JUSTICE ON ORGANIZATIONAL COMMITMENT IN THE TRANSPORTATION INFRASTRUCTURE SECTOR OF THE SURABAYA CITY TRANSPORTATION SERVICE Turnawan, Adhi; Ariyanto, Agus; Untoro, Wido; Fariz, Fariz
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.v4i5.753

Abstract

The aim to be achieved in this research is for effective leadership and organizational justice to have a simultaneous influence on organizational commitment in the Transportation Infrastructure Sector of the Surabaya City Transportation Service. In accordance with the results of this research, it can be concluded that factors consisting of effective leadership and organizational justice have a significant and positive influence simultaneously on organizational commitment in the Transportation Infrastructure Sector of the Surabaya City Transportation Service. Factors consisting of effective leadership and organizational justice have a significant and partially positive influence on organizational commitment in the Transportation Infrastructure Sector of the Surabaya City Transportation Service. Among the factors consisting of effective leadership and organizational justice, it turns out that effective leadership has a dominant influence on organizational commitment in the Transportation Infrastructure Sector of the Surabaya City Transportation Service, with a partial influence of 63%. As input, we can provide a few suggestions that can be proposed for improving management which are implications of the research results, including: Encouraging transformational leadership behavior that inspires and motivates employees to achieve organizational goals, focus on building trust, fostering creativity, and empowering team members to contribute meaningfully, prioritize clear and transparent communication to ensure employees understand organizational goals, expectations and changes.
THE INFLUENCE OF ENTREPRENEURIAL LITERACY AND DIGITAL LITERACY ON BUSINESS SUCCESS (A Study on SMEs Assisted by the Department of Cooperatives in Biringere Village, North Sinjai District, Sinjai Regency) Hidayat, Muhammad Taufik; Ramli, Anwar; Hasan, Muhammad
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.v4i5.757

Abstract

Abstract This research intends to examine the influence of entrepreneurial literacy as well as digital literacy on company success (Study on MSME Assisted by the Cooperative Office in Biringere Village, North Sinjai District, Sinjai Regency). The t-test analysis indicates that the entrepreneurial literacy and digital literacy variables have a significant influence on Business Success, thereby confirming the hypothesis. The F-test results indicating that the independent variables have a significant simultaneous influence on the dependent variable. The correlation coefficient analysis (r) yielded a value of 0.793 or 79.3 percent, suggesting a positive relationship where higher entrepreneurial literacy and digital literacy are associated with greater Business Success. The analysis of the coefficient of determination (R²) indicates that entrepreneurial literacy accounts for 55.5% of the influence on Business Success, while the remaining 44.5% is attributed to other factors. The digital literacy coefficient value is 0.449, or 44.9%, indicating that digital literacy contributes 44.9% to the impact on Business Success, while the remaining 55.1% is impacted by external factors.
The Effect of Quality Service and Operational Standard Procedures to Operational Performance at CV Pabrik Tahu Sumedang Fahreza, Rizky Raihan; Hananto, Djoko; Polinar, Mark Anthony N.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.885

Abstract

In the highly competitive food and beverage industry, operational efficiency is key to business sustainability; however, fluctuations in tofu consumption in East Jakarta as well as CV Pabrik Tahu Sumedang's production indicate challenges influenced by service quality and suboptimal implementation of Standard Operating Procedure (SOP). The objective of this research is to examine how Quality Service and Standard Operating Procedures (SOP) impact operational performance of CV Pabrik Tahu Sumedang. Operational performance is a crucial aspect of the food and beverage industry that affects efficiency, effectiveness, and customer satisfaction. The study utilises a quantitative method, gathering data through surveys given to CV Pabrik Tahu Sumedang employees. An analysis of the data was conducted using multiple linear regression to explore the correlation between Quality Service and SOP as independent variables, and Operational Performance as the dependent variable. The findings demonstrate that Quality Service positively and significantly influences Operational Performance. Similarly, the proper implementation of SOPs significantly improves operational efficiency and effectiveness. Furthermore, simultaneous analysis shows that Quality Service and SOPs together contribute significantly to enhancing Operational Performance. These findings confirm that optimising service quality and consistently implementing SOPs can enhance the factory’s competitiveness and productivity. The originality of this research lies in analyzing the effect of service quality and standard operating procedures on operational performance in the context of the traditional food industry, which still lacks scientific exploration. This approach provides a new contribution in the context of operational management in small-medium enterprises based on local products.
The Impact of Employee Competence, Employee Training, and Human Resource Development on Employee Performance Mediated by Employee Performance at Insurance Company X Putrapandowo, Habie Purwokusumo; Meilani, Yohana F. Cahya Palupi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.904

Abstract

In an era of increasingly fierce competition, human resources (HR) are crucial to a company's success. Competence, training, and HR development are important elements in improving employee performance. A positive work culture also significantly contributes to employee performance. Insurance Company X, facing challenges in meeting performance targets, is committed to improving HR quality through training and cultivation. Through Insurance Company X's work culture, the purpose of this study is to inspect how employee competence, employee training, and human resource development affect employee performance. The permanent employees of Insurance Company X serve as the unit of analysis in this quantitative study. Data were obtained through an online questionnaire filled out by 136 permanent employees. Data analysis was conducted using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The findings stated that employee competence, employee training, human resource development, work culture have a significant and positive impact on employee performance. By focusing on improving competence, HR development, training, and a good company work culture, the company can ensure that employees are ready to face existing challenges and provide maximum contribution to achieving organizational goals. This study combines four key variables-competence, training, HR development, and work culture in one framework to analyze their influence on employee performance in the insurance industry. The results of this study can be used by management to design strategies to improve employee performance through structured training, competency improvement, continuous HR development, and strengthening a positive work culture that supports productivity and achievement of organizational targets.
Analysis of Regional Revenue of Palu City for the 2019-2023 Period Diki, Diki; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana; Ugochukwu, Mmaduabuchi Onwunyi; Agbogun, Oghenekparobo Ernest
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.905

Abstract

Indonesia's regional autonomy policies aim to enhance local fiscal independence, yet most regions, including Palu City, remain heavily dependent on central government transfers. This study analyzes the Local Revenue (Pendapatan Asli Daerah/PAD) of Palu City from 2019 to 2023. The research aims to understand the growth dynamics, contribution, elasticity, and effectiveness of PAD, particularly in the aftermath of the 2018 natural disasters and the Covid-19 pandemic. A quantitative approach was employed using formulas for growth, contribution, elasticity, and effectiveness to analyze secondary data on PAD components. The analysis focused on evaluating fiscal performance and resilience. PAD growth during 2019–2022 showed fluctuations, influenced by the 2018 earthquake, tsunami, and liquefaction, as well as the Covid-19 outbreak in 2021. These events led to decreased tax and retribution contributions and impacted other legitimate revenues. Elasticity analysis revealed that PAD is elastic which indicating that changes in revenue components significantly affect overall local revenue. Budget effectiveness analysis showed that PAD realization consistently met or exceeded targets. The findings highlight the need for diversification of revenue sources to enhance fiscal resilience. High elasticity values suggest that local financial planning must be adaptive to economic and social changes. The Palu City Government is advised to optimize tax and levy collection, explore alternative revenue streams, and build partnerships with the private sector. In anticipation of future shocks, establishing fiscal risk mitigation strategies such as reserve funds are essential. Effective budget management should continue to be prioritized through efficient expenditure practices.
Analysis of Leading Sector Shifts in Buol District Putri, Dini Aulia; Jokolelono, Eko; Yunus, Rita; Yunus, Santi; Hakimi, Shohib
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.907

Abstract

Buol Regency has had a dynamic economic development since its separation from Tolitoli Regency. However, the non-optimal utilization of sectoral potential and the imbalance of contributions between sectors encourage the need to identify leading sectors as the basis for regional development policies. This study aims to analyze the regional economic structure, identify the basic sectors through Location Quotient analysis, and evaluate sectoral competitiveness with the Shift Share approach during the 2014-2023 period. The analysis methods used include Location Quotient to determine the base/non-base sector and Shift Share to evaluate the growth and competitive advantage of economic sectors. The Location Quotient analysis discover that Buol Regency has a number of economic sectors that have the potential to become leading sectors, such as Agriculture, Forestry and Fisheries; Water Supply; Waste Management, Waste, and Recycling; and other sectors that show Location Quotient (LQ) values greater than 1, indicating a positive contribution to the regional economy. Conversely, sectors with LQ values below 1 (Mining, Processing Industry, Electricity/Gas, Construction, and others) represent non-leading sectors, highlighting development challenges in Buol Regency. Shift Share analysis (2014-2023) reveals no significant economic structural shift, with the economy remaining primarily dependent on agriculture and fisheries despite some positive developments in other sectors. Economic structural shift would typically manifest as increased non-primary sector activity and reduced dependence on natural resource-based sectors. These findings identify priority sectors for regional economic policy. This research uniquely combines two analytical methods to assess sectoral dynamics in Buol—an approach rarely applied in eastern Indonesia's district-level studies.
The Effect of Liquidity, Solvency, Profitability and Activity Ratios on Company Value in Food & Beverage Sub-Sector Manufacturing Companies Listed on the IDX in 2019-2023 Fadhilsyah, Muhammad; Putri, Andini Utari; Ratu, Mutiara Kemala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.915

Abstract

The food and beverage industry in Indonesia, particularly companies on the Indonesia Stock Exchange (IDX), is dealing with economic challenges affecting financial performance and market value. Challenges include decreased consumer purchasing power, higher production costs, and market uncertainty leading to low investor confidence. This situation complicates the evaluation of company value, requiring a thorough understanding of factors influencing value, such as financial ratios. This study has originality in examining the effect of financial ratios such as liquidity, solvency, profitability, and activity on company valuation in the food and beverage sector listed on the IDX. This study aims to explore the relationship between these ratios and firm value in the period 2019 to 2023, and provide a clearer picture for investors and managers in making strategic decisions based on solid financial data. The research in this study is conducted using a quantitative approach. A deliberate sampling technique was used to choose 27 businesses within a 5-year timeframe, totaling 135 samples. Secondary data from www.idx.co.id was utilized for the analysis through the use of multiple linear regression in the SPSS version 26 software. The findings of the research reveal that company value is influenced significantly by liquidity (CR), solvency (DER), profitability (ROA), and activity (TATO). The results show simultaneously that the influence of liquidity, solvency, profitability and activity has an effect on company value. This research aims to provide investors with precise financial insights while establishing frameworks for future studies that incorporate additional factors and broader sampling periods.

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