Transekonomika : Akuntansi, Bisnis dan Keuangan
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
<![CDATA[BRAND IMAGE, PRICE, AND PROMOTION: HOW DO THEY AFFECT SAMSUNG SMARTPHONE PURCHASE DECISIONS ]]>
<![CDATA[Prasetya, Hendra]]>;
<![CDATA[Azizah, Nurul]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.795
<![CDATA[This study seeks to analyze how brand image, price, and promotion impact the buying choices of SAMSUNG brand smartphones among students at the Faculty of Economics and Business, Wijaya Kusuma University Surabaya. The target group for this research includes students enrolled in the Faculty of Economics and Business at Wijaya Kusuma University in Surabaya. The sample characteristics include FEB UWKS students who have purchased and used SAMSUNG brand smartphones. The number of respondents in the sample was 96. The findings from the analysis of multiple linear regression and hypothesis testing using t-tests reveal that factors such as brand image, price, and promotion have a strong and favorable impact on the purchasing choices of SAMSUNG brand smartphones among students studying at the Faculty of Economics and Business in Wijaya Kusuma University, Surabaya. To improve consumer purchasing decisions, companies are expected to: (1) Enhance brand image by building a reputable company, increasing consumer satisfaction, and improving product quality; (2) Set more affordable prices that align with quality and benefits and maintain competitiveness; and (3) Conduct promotions that: (a) Utilize various promotional media and (b) Convey clear, interesting, and easy-to-understand messages.]]>
<![CDATA[The Importance of Financial Statements for MSMEs in South Tambun Subdistrict ]]>
<![CDATA[Prayogo, Yudhi Adnan]]>;
<![CDATA[Murtanto, Murtanto]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025 ]]>
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DOI: 10.55047/transekonomika.v5i1.796
<![CDATA[The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.]]>
<![CDATA[Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar ]]>
<![CDATA[Kustri Widyana, I Gusti Agung Bagus Dhimas]]>;
<![CDATA[Jati, I Ketut]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025 ]]>
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DOI: 10.55047/transekonomika.v5i1.797
<![CDATA[Taxpayers in Indonesia can calculate, remit and file taxes independently through the personal assessment system. Taxpayers' trust in this system is highly dependent on their level of loyalty. This study aims to identify the factors that influence the level of individual tax compliance at the Gianyar Primary Tax Office (KPP). Using a random sampling method, the study successfully collected 100 respondent samples. The research findings reveal that aspects of environment, understanding, awareness, and the application of tax sanctions comprehensively contribute to increasing individual compliance in fulfilling tax obligations. The results of the analysis reveal that increasing understanding at KPP has the potential to be significant in increasing taxpayer compliance. Such compliance is influenced by the existence of tax sanctions and the level of individual awareness. This study proves that there is a strong relationship between taxpayers' level of understanding and their compliance. In addition, a conducive environment and the proper application of sanctions can be a driving factor in increasing tax compliance.]]>
<![CDATA[THE INFLUENCE OF TAXATION KNOWLEDGE, MOTIVATION, PERCEPTION, AND SELF EFFICACY ON ACCOUNTING STUDENTS' INTEREST IN A CAREER AS TAX CONSULTANTS ]]>
<![CDATA[Maulana, Muhamad Reza Arfatul]]>;
<![CDATA[As’ari, Hasim]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.799
<![CDATA[The goal of this research is to investigate how understanding of tax laws, drive, interpretation, and confidence impact the desire of accounting students at Universitas Mercu Buana Yogyakarta to pursue a profession as a tax advisor. This study utilizes a quantitative methodology through conducting a survey with 61 accounting students at Mercu Buana University Yogyakarta who have finished taxation courses. The study utilized purposive sampling to gather data via an online questionnaire. The collected information was analyzed using the multiple linear regression method facilitated by SPSS software. Findings revealed that a deep understanding of taxation greatly impacts students' desire to pursue a career as a tax advisor. The more students comprehend taxation concepts, the more likely they are to consider a profession in this field. However, the results also show that motivation, perception, and self-efficacy do not have a significant influence on interest in a career as a tax consultant. This indicates that even though students have high motivation or self-efficacy, these factors do not directly increase their interest in becoming tax consultants if their tax knowledge is inadequate.]]>
<![CDATA[STRES KERJA DAN MOTIVASI KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN BANK SYARIAH MANDIRI DI KOTA MAKASSAR ]]>
<![CDATA[Sahabuddin, Romansyah]]>;
<![CDATA[Alim Rahmat, Muhammad Rijal]]>;
<![CDATA[Ayu Sandira, Nur Fadilah]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.800
<![CDATA[This study aims to determine the effect of work stress, work motivation, and the effect of both simultaneously on the performance of Bank Syariah Mandiri employees in Makassar City. This research was conducted at the Bank Syariah Mandiri Office in Makassar City with a research unit of permanent employees aged 20-40 years with a minimum work period of 1 year and a high school educational background and a maximum of Master degree (S2). The total population is 409 employees spread across 8 branch offices and sub-branches. The method chosen to determine the sample is purposive sampling and proportional sampling method and the results obtained are 202 samples. Furthermore, data collection was carried out using questionnaire, observation, and interview methods. The research hypothesis was tested through multiple regression analysis using the SPSS program. The research shows that work stress and work motivation have a significant influence on the performance of Bank Syariah Mandiri employees in Makassar City. Unmanaged work stress can reduce productivity, loyalty, and increase employee turnover, while good work motivation tends to improve performance.]]>
<![CDATA[DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT ]]>
<![CDATA[Astuti, Ni Putu Ayu Purnama]]>;
<![CDATA[Suartana, I Wayan]]>;
<![CDATA[Rasmini, Ni Ketut]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.801
<![CDATA[Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.]]>
<![CDATA[THE INFLUENCE OF ENTREPRENEURIAL MOTIVATION AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP IN UNPAM ACCOUNTING STUDY PROGRAM STUDENTS ]]>
<![CDATA[Sadiqin, Amin]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.804
<![CDATA[The main goal of this study is to investigate how entrepreneurial motivation and family environment impact the enthusiasm for entrepreneurship among students in the Unpam Accounting program. For this investigation, the Lemeshow formula was utilised, resulting in a sample size of 100 participants with a margin of error of 10%. The primary data for this study was gathered through surveys. The data was then analysed using SPSS version 26 software. The findings revealed that: 1) The individual effect of entrepreneurial motivation (X1) on the interest in entrepreneurship (Y) for Unpam Accounting students was positive and significant; 2) The individual impact of family environment (X2) on interest in entrepreneurship (Y) for Unpam Accounting students was also positive and significant; 3) Both entrepreneurial motivation (X1) and family environment (X2) together had a positive and significant impact on interest in entrepreneurship (Y) for Unpam Accounting students; and 4) The combined influence of entrepreneurial motivation (X1) and family environment (X2) on interest in entrepreneurship (Y) among Unpam Accounting students was 54%, leaving 46% potentially affected by external factors not explored in this study.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF IMPLEMENTING A DIGITAL TECHNOLOGY-BASED ACCOUNTING SYSTEM ON THE FINANCIAL PERFORMANCE OF MSME’S IN INDONESIA ]]>
<![CDATA[Komariyah, Fitri]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.805
<![CDATA[The primary objective of this study is to examine the impact of introducing a digital technology-driven accounting system on the financial outcomes of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In today's digital age, integrating technology into accounting systems plays a crucial role in enhancing the efficiency and transparency of financial reporting in MSMEs. The research employs a quantitative approach, utilizing a survey method to gather data from 150 MSMEs operating across various industries. Through the analysis of data using multiple linear regression, the study aims to assess the correlation between the implementation of a digital accounting system and financial performance, as measured by metrics such as profitability, cost effectiveness, and liquidity. The findings of this study reveal a positive and significant impact of incorporating a digital technology-based accounting system on the financial performance of MSMEs. The results suggest that MSMEs that embrace accounting technology demonstrate superior financial performance in comparison to those that adhere to traditional approaches. Consequently, this research imparts practical implications for MSME operators, encouraging them to actively adopt digital technology as a means to enhance financial performance and gain a competitive edge in the market.]]>
<![CDATA[ANALYSIS OF SOCIAL RETURN ON INVESTMENT (SROI) IN CREATING SHARED VALUE (CSV) ACTIVITIES IN THE “SAYURPRENEURSHIP 4.0: DIGITALIZATION STRATEGY FOR VEGETABLE TRADERS” PROGRAM ]]>
<![CDATA[Asari, Rani Ayu]]>;
<![CDATA[Agustina, Tri Siwi]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.806
<![CDATA[Social Return on Investment (SROI) analysis is an important tool in measuring the social impact of a program or activity by comparing the social value generated against the costs incurred. Creating Shared Value (CSV) activities in the "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Traders" activity have the aim of improving the welfare of vegetable traders by applying digital technology and business innovation. This article will discuss how this activity not only provides economic benefits for traders, but also social contributions that have a big impact on the surrounding community. Through the SROI approach, this activity is expected to provide an overview of the social value added generated, such as increased trader income, better food accessibility, and empowerment of local communities. The methodology used is to identify, measure, and evaluate the results obtained from the implementation of digitalization in the activity "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Traders". By involving stakeholders and systematic data collection methods, the results of the analysis are expected to provide strategic recommendations for sustainable program development and have a positive impact on all parties. This analysis is expected to help program developers and investors understand the importance of social investment and the benefits of programs that promote shared value. In this case, the "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Vendors" program focuses not only on financial returns, but also on building sustainable social value for the community.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) ]]>
<![CDATA[Pratama, Mohammad Rian]]>;
<![CDATA[Utami, Endang Sri]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024 ]]>
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DOI: 10.55047/transekonomika.v4i6.810
<![CDATA[The worth of a firm is a crucial element. This is because it can reflect how well a corporation performs. Company performance consists of various components, one of which is financial performance. Investors often use financial performance as a parameter when making stock investment decisions. This study aimed to prove whether financial performance affects the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2022-2023. The population observed in this study is all companies in the property and real estate sector listed on the Indonesia stock exchange for 2022-2023. The sample collection uses certain criteria better known as purposive sampling, so there are 60 sample companies, and the total research data is 120. The analysis method is done by applying the classical assumption test and multiple linear analysis, with a decision stating that the data is normally distributed and free from all symptoms of basic assumptions in regression analysis. Hypothesis testing reveals that partial results of liquidity, profitability, and activity variables can affect firm value, while solvency variables cannot affect firm value. For simultaneous testing, liquidity, solvency, profitability, and activity variables can affect firm value. The outcomes of this study are expected to participate in the development of financial theory which will certainly help enrich the understanding of how firm financial elements influence value and can accommodate financial analysts in making more informed decisions.]]>
