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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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Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024) Wardani, Ferlycia Aida; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1015

Abstract

The implementation of Regional Public Service Agency Financial Management Pattern (PPK-BLUD) represents a significant policy shift aimed at enhancing efficiency, effectiveness, and accountability in regional public hospital financial governance while improving public health service quality. This study aims to analyze and compare the financial performance of RSUD Kesehatan Kerja of West Java Province before (2020–2023) and after (2024) the implementation of PPK-BLUD, following its BLUD designation in 2023. Based on 2022 Inspectorate audit reports and financial statement analysis from 2020-2024, pre-BLUD implementation revealed financial deficits and suboptimal performance indicator achievement. Post-implementation showed increased operational revenue, financial surplus, and improved SPM achievement. This quantitative descriptive research utilized financial reports from 2020-2024, analyzing data through financial ratios based on Director General of Treasury Regulation No. Per-24/PB/2018. Statistical analysis employed Kolmogorov-Smirnov normality tests and Paired Sample T-Tests using SPSS version 30. Results demonstrated that five of eight financial ratios showed significance values < 0.05, indicating statistically significant differences before and after PPK-BLUD implementation. The hospital's financial performance score improved substantially, achieving "Good" category status in 2024. The evidence confirm that PPK-BLUD implementation positively impacted financial management effectiveness and efficiency at RSUD Kesehatan Kerja of West Java Province. This policy transformation successfully addressed previous financial challenges, demonstrating measurable improvements in operational revenue generation, deficit elimination, and overall financial performance indicators, thereby validating the strategic value of BLUD adoption in regional public hospital financial management systems.
The Impact Of Corporate Governance Strategies On Banks Performance Al-Sammak, Huda Layth Jawad
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1049

Abstract

Effective corporate governance enhances bank performance and stability, yet Iraq’s banking sector continues to face challenges due to weak governance frameworks that constrain financial efficiency. This research looks at how Iraqi banks' profitability relates to corporate governance norms, particularly audit committees, board independence, and size. Return on assets (ROA) serves as the primary statistic in this research, which employs a quantitative, hypothesis driven methodology to examine the relationship between financial performance and governance parameters. The JASP software was used for both structural analysis and statistical evaluation of the data. The sample comprises 54 banks listed with the Central Bank of Iraq, based on the availability of their 2023 annual reports. Path coefficient, multiple, and panel regression analyses were used to assess the relationships among the variables. The findings indicate a positive and substantial correlation between board size and profitability. Although statistically negligible, the audit board has a negative link with profitability; yet, neither board independence nor the risk committee demonstrates a statistically meaningful impact on it. This research addresses a notable gap in the literature by focusing on Iraq's distinct governance landscape, offering valuable insights for investors, governments, and senior executives aiming to enhance governance standards.
Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting Syabani, Alfian Mirza; Kustinah, Siti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1020

Abstract

The application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial statements of the Civil Servants Cooperative of West Java Province (KPPP West Java) is essential to reflect accountability in managing the cooperative so that stakeholders can understand its financial condition. The primary objective of this research is to evaluate the suitability of adopting the SAK ETAP standards for the preparation of financial statements by KPPP West Java. The approach employed for this study is descriptive qualitative, involving the collection of data through interviews, observations, document analysis, and literature review. The information gathered from interviews and observations was systematically analyzed and compared to determine the compliance of the 2024 and 2023 financial statements of KPPP West Java with the SAK ETAP guidelines. The results found that the application of SAK ETAP was substantial deviation, accompanied by explanations of the deficiencies and suggestions for improvements in the financial statement presentation. The conclusion drawn is that the implementation of SAK ETAP in the financial statements of KPPP West Java is not yet appropriate, as it does not meet the minimum information requirements needed to fulfill the principles of transparency and accountability. Therefore, the recommended improvements are expected to assist KPPP West Java in preparing future financial statements in strict adherence to SAK ETAP, thereby enhancing transparency and stakeholder confidence.
Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024 Hidayat, Rizki; Maisyarah, Renny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1056

Abstract

Cryptocurrency has a much higher level of risk and volatility compared to traditional investment instruments such as stocks, thus requiring a deeper understanding of the characteristic differences between the two. This research analyzes the risk profile and return on investment of cryptocurrency compared to stock indices in Indonesia during the 2022–2024 period. This research seeks to examine the characteristic differences between cryptocurrency and traditional stock investments. Using purposive sampling techniques, this research involves five types of cryptocurrency (Bitcoin, Ethereum, Tether, Binance, Ripple) and five stock indices (IHSG, MBX, LQ45, Kompas 100, Bisnis-27) with monthly data totaling 350 observations. The methodology used includes the Shapiro-Wilk normality test for data distribution, followed by the non-parametric Mann-Whitney U test for return and risk variables that are not normally distributed, and the Independent Sample t-test for the Value at Risk (VaR) variable that is normally distributed. The findings shed light that although there is no significant difference in the rate of return between cryptocurrency and stock indices (p = 0.494), cryptocurrency has a much higher level of risk based on standard deviation (p = 0.000) and Historical VaR 95% (p = 0.028). The average VaR of cryptocurrency reaches 23.17%, while stock indices only 6.10%, indicating a potential maximum loss nearly four times greater under worst market conditions. These findings confirm that cryptocurrency is a high-risk asset that demands more careful risk management strategies, and provides important implications for investors and policymakers in designing regulations and investment portfolios that are adaptive to digital market dynamics.
ANALYSIS OF FINANCIAL PERFORMANCE AND COMPANY SHARES BEFORE AND AFTER SEASONED EQUITY OFFERINGS Susilo, Bintang Arhya Wisesha; Ariyanto, Dodik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.712

Abstract

Seasoned Equity Offerings (SEO) is a company strategy to increase capital by issuing new shares to existing investors. The goal of this study is to evaluate the financial success of the corporation prior to and following search engine optimization (SEO) by examining indicators such as current ratio, debt to equity ratio, return on assets, price to book value, and stock returns. This research uses secondary data from 76 companies listed on the Indonesia Stock Exchange (BEI) that carried out SEO in the 2017-2021 period. Data were analyzed using descriptive statistics, the Kolmogorov-Smirnov normality test and the Wilcoxon Signed Rank Test to see notable differences between financial performance and stock performance before and after SEO. The research results show that there are significant differences in the proxies for current ratio, dept to equity ratio, price to book value and stock returns after SEO, but there are no significant differences in the proxies for return on assets.
WORKERS JOB SATISFACTION IN TEXTILE FACTORY: BIBLIOMETRIC ANALYSIS Priyo W., Sindhu; Salahudin, M. Saad; Ramadina, Atika Sanjani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.713

Abstract

Textile industry represents one of the most competitive industries. Consequently, the management tend to create pressures to their workers to pace with the high productivity level. This constant pressure given to the workers may possibly affect their job satisfaction. Hence, this study focuses on the bibliometric analysis in mapping the trend, conceptual structure, and characteristic of job satisfaction of textile factory workers. The data collection process results in 147 papers out of the total of 241 extracted papers. According to the bibliometric analysis, research in this field is mainly led by the USA and France. The co-occurrence analysis shows Four major theme: Study on job satisfaction, worker’s health assessment, cultural influence on textile factory workers, and review on absenteeism. The results indicate that workers were more concerned about the security of their current position rather than overall employment security, and this factor affected their job satisfaction and well-being.
THE IMPACT OF SERVICE QUALITY, PRODUCT QUALITY, AND BRAND IMAGE ON CUSTOMER LOYALTY THROUGH THE MEDIATION OF CUSTOMER SATISFACTION AMONG PRIMA FRESHMART CUSTOMERS Layarda, Meiryanti; Achmadi, Hendra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.724

Abstract

As the retail industry for fresh produce in Indonesia becomes increasingly competitive, it creates an urgency for retailers to maintain relevant position in the market. Retailers need to cultivate loyal customers to ensure sustained performance and growth. Prima Freshmart, a specialized retailer that focuses on poultry products, is currently dealing with the challenge of having low customer loyalty rates based on the results of a preliminary survey. In order to understand how service quality, product quality, and brand image impact customer loyalty among Prima Freshmart's clientele, a study was conducted with 194 participants who completed questionnaires. The data was then analyzed using SmartPLS 4 software. The findings indicate that service quality, product quality, and brand image have a significant and positive influence on customer satisfaction. Furthermore, customer satisfaction has a significant and positive effect on customer loyalty and acts as a mediator in the relationship between service quality, product quality, brand image, and customer loyalty. These discoveries offer potential guidance for Prima Freshmart's management to enhance service quality, product quality, and brand image in order to improve customer satisfaction and loyalty. This research provides valuable insights that can be applied to both theoretical and practical aspects of customer retention strategies in the retail sector.
SENTIMENT ANALYSIS AND CLUSTERING OF ISP SERVICE USERS BASED ON SOCIAL MEDIA PLATFORM X IN INDONESIA USING K-MEANS METHOD Kurniawan, Marcel; Achmadi, Hendra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.728

Abstract

This study analyzes user sentiment towards Internet Service Providers (ISPs) in Indonesia using the social media platform X (formerly Twitter). Data was collected using web scraping and processed with TF-IDF to convert text into numerical representations. Sentiment was determined using the NLP BERT model. The K-Means Clustering method was used to group negative tweets based on content similarity. The data consists of 6.000 negative tweets. The analysis identified three main clusters: technical issues (network disruptions, high prices, slow connections), customer service and interactions, and communication and customer satisfaction. Inter-cluster distances were: Cluster 1 and Cluster 2 (0.460), Cluster 1 and Cluster 3 (0.349), Cluster 2 and Cluster 3 (0.341). Intra-cluster variations were: Cluster 1 (0.140), Cluster 2 (0.113), Cluster 3 (0.064). Managerial implications include the need to improve technical service quality, customer service responsiveness, and billing transparency. The study's limitations include the limited amount of data and potential bias. Future research is suggested to use regression models to predict customer satisfaction based on complaint patterns and user sentiment.
SYSTEMATIC LITERATURE REVIEW: SPIRITUAL LEADERSHIP DALAM KONTEKS MANAJEMEN Khomsin, Hanif Silmi; Supriharyanti, Elisabeth
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.731

Abstract

This research aims to examine the spiritual leadership model of leadership as popular research. Leadership is an important factor in an organization in influencing its followers to achieve certain goals. Spiritual leadership can theoretically shape behavior into three, namely vision, hope/faith and altruistic love. The method used was a systematic literature review (SLR) approach, by identifying 29 relevant articles taken from the Scopus database which were analyzed. The results of this research indicate that spiritual leadership aims to have a positive impact on the organization so that it requires development in testing spiritual leadership with technological advances.
THE INFLUENCE OF WORKLOAD, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Purwanto, Sofia Rizky; Meilani, Yohana F. C. P.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.739

Abstract

The objective of this research is to explore how the performance of employees at PT. XYZ is influenced by their workload, motivation, and the environment in which they work. This research utilises quantitative methods by administering surveys to employees across different sectors, with a total of 108 participants. The gathered information was analysed using model assessment and structural equation modelling through SmartPLS 4.1.0.2. According to the data analysis, the performance of employees at PT. XYZ is influenced by the amount of work they have, their motivation levels, and the environment they work in. The findings suggest that motivation and work environment play a crucial role in enhancing employee performance, whereas workload does not seem to have a significant detrimental impact. The results of this research can offer important perspectives, proof, and understanding to scholars and personnel managers. Organizations can establish a strong workforce that helps achieve the best organizational objectives by introducing methods to supervise workload, boost work drive, and enhance the work atmosphere. It is recommended that personnel managers create guidelines concentrating on controlling workload, hiring, education, drive, and enhancing possibilities while promoting a forward-thinking attitude among workers. These measures will promote creativity, cognitive flexibility, punctuality, and enhance worker effectiveness and results.

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