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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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The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021 Ananta, Basitho Majid Endi; Erawati, Ni Made Adi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.811

Abstract

This study aims to analyze the influence of PAD, DAU, and DBH on the allocation of capital expenditure in Bali Province between 2018 and 2021. Bali Province as one of the main tourism centers in Indonesia faces challenges in managing its regional financial resources, especially local revenue (PAD), General Allocation Funds (DAU), and Profit-Sharing Funds (DBH). This research is ex post facto research. The scope of this research is Bali Province which includes 1 city and 8 districts. The data used in this research was obtained from observations made on the 2018-2021 APBD realization report. Multiple linear regression was used in the analysis to explore how different factors are related to changes in the allocation of capital expenditure. The results indicated that local revenue has a favorable effect on the allocation of capital expenditures. Similarly, the allocation of general funds was shown to positively influence changes in capital expenditure allocation. On the other hand, profit sharing funds did not show any notable impact on changes in capital expenditure allocation. These research outcomes could serve as a foundation for improving the allocation of capital expenditure within the Bali Provincial Government. This can be done in several ways, namely by increasing local original income and paying attention to general allocation funds.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community) Prasetyo, Hendra Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.822

Abstract

The primary objective of the study is to analyse how live streaming and online customer reviews influence consumer interest in making purchases at TikTok Shop. A descriptive quantitative research approach was employed, involving a questionnaire administered to 100 participants from the Pamulang District. The sampling method utilised purposive sampling, with participants required to be at least 18 years old and have made purchases at TikTok Shop. The findings revealed that both live streaming and online customer reviews had a significant positive impact on buying interest at TikTok Shop within the Pamulang District community, both individually and collectively. According to the coefficient of determination, the independent variables accounted for 53.2% of the variability in purchase intention, with the remainder being influenced by unexamined factors. The implications of this study indicate that live streaming-based marketing strategies and the provision of online customer reviews are effective in increasing buying interest on social media, especially on the TikTok Shop platform. This research supports the importance of utilizing interactive features to strengthen consumer trust and product attractiveness in the e-commerce market.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND COMPANY SIZE ON MARKET REACTION MODERATED BY SUSTAINABILITY REPORT ASSURANCE IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2023 Fadilla, Nadya; Yenti, Riza Reni
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.v4i6.829

Abstract

This study is inspired by the need to share sustainability data to boost investor trust, particularly in the face of challenges related to upholding a favorable corporate reputation. The main goal of this study is to investigate the effect of revealing sustainability reports and the company's size on market reaction, considering the role of sustainability report assurance as a moderating element. The research relies on data from sustainability and financial reports of companies on the Indonesia Stock Exchange between 2019 and 2023. Researcher employed multiple linear regression and Moderated Regression Analysis (MRA) as the analysis techniques. The findings showed that sustainability report disclosure has a significant effect on market reaction, while company size does not show a significant effect. In addition, sustainability report assurance is unable to moderate the relationship between sustainability report disclosure and market reaction. This study underscores the importance of comprehensive sustainability report disclosure to attract positive market reactions, although the role of assurance still needs to be improved. The implication of this research is the need for companies to strengthen sustainability reporting in accordance with international guidelines and consider additional strategies to increase credibility and investor appeal.
Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
Doritos Product Marketing Innovation Based on Doritos Flat Life on TikTok Social Media to Increase Sales Taufiq, Achmad; Hadi, Bawa Mulyono; Mau, Daniel Pandu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.834

Abstract

Innovative product marketing is essential in increasing sales in today's digital age, especially through social media platforms such as TikTok. This research aims to analyse the marketing strategy used by Doritos in the campaign, as well as evaluate its impact on product sales and audience engagement. The research method used is qualitative with data collection techniques through in-depth interviews, content analysis, and consumer surveys. The results revealed that using TikTok as a marketing platform was effective in increasing brand awareness and sales. The campaign successfully created high engagement through hashtag challenges, collaboration with influencers, and organic content. A 30% increase in sales in the first month of the campaign, as well as positive engagement levels from TikTok users, showed that this marketing approach was effective. The implication of this research is the importance of understanding the audience and adapting to the dynamics of social media platforms to achieve success in digital marketing.
The Influence of Discipline and Work Motivation on Employee Performance with Job Satisfaction as Mediation at PT. Jasiyah Travel Service Jaya, Asmin; Idris, Rabihatun; Hardiani, Hardiani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.835

Abstract

This study seeks to investigate how work discipline, work motivation, and job satisfaction impact employee performance directly. It also examines the direct influence of work discipline and work motivation on job satisfaction. The study looks into the indirect impact of work discipline and work motivation on employee performance, with job satisfaction acting as a mediator. Data was collected through questionnaires from a sample of 32 respondents at PT. Jasiyah Travel Service. The questionnaire results were analysed for validity and reliability using the PLS model scheme. Several tests were conducted to evaluate the model, including determinant coefficient tests, goodness of fit tests, and hypothesis tests. SmartPLS version 3 was used for data processing. The study found that work discipline and job satisfaction positively impact employee performance. Work discipline also has a positive effect on job satisfaction. However, work motivation does not affect employee performance or job satisfaction. Work discipline was found to indirectly influence employee performance through job satisfaction as a mediator, while work motivation did not have the same effect.
The Influence of Transformational Leadership Style and Organizational Commitment on Loyalty with Job Satisfaction as an Intervening Variable in Employees of CV. Amanda Brownies Parinding, Ryco Julianboy; Mappamiring, Mappamiring; Muhammadin, Akhmad
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.836

Abstract

The objective of this research is to analyze how transformational leadership, organizational commitment, and job satisfaction impact loyalty. It also looks at how transformational leadership and organizational commitment affect job satisfaction. Additionally, it examines the indirect impact of transformational leadership and organizational commitment on loyalty, with job satisfaction acting as a mediator. The study focuses on employees at CV. Amanda Brownies and utilizes questionnaires to collect primary data from a sample size that is saturated. The survey involves 100 participants. The validity and reliability of the questionnaire results were assessed through the PLS model and model evaluation. Various tests were conducted including determinant coefficient tests, model goodness of fit tests, and hypothesis tests, both directly and indirectly. The data processing was completed using SmartPLS version 3. The study's findings clearly indicate that transformational leadership, commitment to the organization, and job satisfaction all have a positive and impactful influence on loyalty. Additionally, the study suggests that transformational leadership specifically contributes to loyalty through job satisfaction, while organizational commitment has no direct impact on loyalty through job satisfaction.
The Role of Quality, Promotion, and Product Uniqueness in the Decision-Making to Purchase Batik Gayatri Prabawanti, Benedicta Evienia; Ramawati, Yussi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.837

Abstract

Batik is a valued cultural heritage of Indonesia, loved by both domestic and foreign tourists. The batik industry is growing, leading to tough competition. Producers need to enhance quality, promotion, and appeal to attract customers. New players are entering the market, so Batik Gayatri must innovate to stay successful in the fashion industry. This research aims to determine the influence of product quality, promotion, and uniqueness on Batik Gayatri's purchasing decisions. Product quality is one of the factors that shows durability, reliability, and other valuable attributes of a product. Promotion is a marketing tool that every business actor must have. Promotion can be done in various ways, including using social media and digital technology to carry out promotions. The product's unique features need to be consistently emphasized to both current and potential customers. The uniqueness of the product gives an idea of the various innovations made by Batik Gayatri in the fashion sector. This research uses quantitative methods, which are analyzed using SEM-PLS to determine the influence of quality, promotion, and product uniqueness on purchasing decisions for Batik Gayatri. Research respondents are consumers who buy and use Batik Gayatri products. Data and information collection for research purposes was carried out through interviews and distributing questionnaires. The research results show that only product uniqueness significantly affects purchasing decisions, while product quality and promotion do not directly influence purchasing decisions. Apart from that, the uniqueness of the product and quality through product promotion is also insignificant in consumer purchasing decisions.

Page 41 of 46 | Total Record : 457

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