cover
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.com
Phone
+6281234560500
Journal Mail Official
admin@transpublika.com
Editorial Address
Jl. Kolonel Sugiono IIIC/438 RT 10/RW 04 Mergosono, , Malang, Provinsi Jawa Timur, 65134
Location
Kota malang,
Jawa timur
INDONESIA
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
Millennial Leadership Style and Organisational Culture on Employee Performance with Job Satisfaction as a Mediating Variable (Research at Gammara Hotel) Angelica, Andary; Wanasida, Albert Surya
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.852

Abstract

The primary objective of this research is to examine how the leadership style of millennials and the culture within the organisation impact the performance of employees, with job satisfaction acting as a mediator at Gammara Hotel. The uniqueness of this study is in its investigation of how millennial leadership styles interact with various other organisational aspects within the Indonesian hospitality sector. A quantitative research approach was utilised, involving 157 participants who were chosen through non-probability accidental sampling. Data analysis was conducted using the Partial Least Squares Structural Equation Modelling (PLS-SEM) technique. The findings indicated that the leadership approach of millennials positively impacts employee performance, with no direct effect from organisational culture. Millennial leadership style was also found to influence job satisfaction positively, in contrast to an adverse impact from organisational culture. Despite this, job satisfaction was not found to be a mediator between the two variables and employee performance. These results emphasise the significance of adopting a cooperative and flexible millennial leadership style to enhance employee performance, while considering the presence of a supportive organisational culture.
The Influence of Authentic Leadership and Work Environment with Job Satisfaction as a Mediating Variable on Employee Performance in Construction Company PT. XYZ Kusuma, Awang Pandhu; Wanasida, Albert Surya
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.v5i1.854

Abstract

The primary objective of this research is to examine the impact of genuine leadership and the working environment on employee productivity, with job contentment as a intervening factor, at PT XYZ, a construction firm. A quantitative method was employed, involving the distribution of questionnaires to 50 PT XYZ employees for data collection. The connection between variables was examined using the PLS-SEM approach. The outcomes indicated that the working environment has a favourable and noteworthy effect on job satisfaction, while genuine leadership does not significantly influence job satisfaction or employee productivity. Moreover, job satisfaction does not serve as a mediator between the two independent variables and employee performance. The implication of this research highlights the significance of enhancing genuine leadership styles to promote a positive working environment and enhance overall employee productivity.
Analysis of Production Management at PT Maha Putra Jaya: Challenges and Strategies for Increasing Efficiency Lestari, Sri
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.v5i1.855

Abstract

This research aims to analyze production management at PT Maha Putra Jaya with a focus on the challenges faced and strategies to increase efficiency. PT Maha Putra Jaya, as a manufacturing company, faces various issues in its production process, including low machine efficiency, product quality problems, and workforce training needs. The research methods used include interviews with production managers, direct observation on the production floor, and analysis of related documents. Key findings show that machine efficiency is compromised by a lack of preventive maintenance, product quality often does not meet standards due to suboptimal quality control, and employee training is inadequate to support the required skills. The research recommends implementing more stringent preventive maintenance systems, improvements in quality control techniques such as Six Sigma, and the development of more comprehensive training programs. By implementing these strategies, it is hoped that PT Maha Putra Jaya can increase production efficiency and product quality significantly.
Pengaruh Understaffing terhadap Stres Kerja Pegawai: Peran Dukungan Sosial sebagai Variabel Moderasi Kurniawati, Fitria 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.v5i1.857

Abstract

This study aims to analyze the effect of understaffing on employee work stress with the role of social support as a moderating variable. This study focuses on employees of PT XYZ, a company facing operational challenges due to labor shortages. The research method used was quantitative with an explanatory approach, involving 29 employees selected through purposive sampling. The analysis was conducted using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results showed that understaffing has a significant positive influence on job stress. In addition, social support was shown to positively moderate the relationship, which means that social support can weaken the negative impact of understaffing on job stress. These findings support the Job Demand-Resource (JD-R) theory and provide practical implications for management to improve employee well-being through social support programs. This study also makes a theoretical contribution in understanding the role of work resources in managing high job demands.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
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.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Improving Human Resource Quality and Cultural Values to Foster Community Independence in the Gayo Coffee Agrotourism Area, Bener Meriah Regency Faisal, Rahmad; Ginting, Ginta; Asnawi, Said Kelana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.859

Abstract

This study aims to analyze the quality of human resources (HR), community culture, and economic independence in the Kopi Gayo Agrotourism area, Bener Meriah Regency, and how these factors contribute to community self-sufficiency. Using a mixed-method approach, the findings showed that the quality of HR in the area remains low, particularly in terms of knowledge, skills, and capabilities in managing coffee agritourism. Most respondents disagreed with the current quality, reflecting a limited understanding of the economic potential of coffee agritourism. The community's strong cultural value of gotong royong (mutual cooperation) has not been fully utilized in agritourism management because of a lack of coordination and collective awareness. Furthermore, the community's independence in facing competition and running agritourism businesses is low, as indicated by a lack of confidence and reluctance to innovate. This study recommends intensive training and continuous mentoring for the community, as well as strengthening local leadership to encourage collaboration. It is also suggested that the government and NGOs play an active role in improving access to information and global markets while also fostering more organized business groups. Enhancing HR quality, utilizing the gotong royong culture, and developing economic independence are key to improving community welfare in the Kopi Gayo Agrotourism area.
The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable Umboh, Olivia Mariska; Yanti, Harti Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.860

Abstract

The main objective of this research is to explore how financial performance and corporate social responsibility influence the value of companies in the consumer goods industry in Indonesia, using firm size as a factor to consider. The study will concentrate on companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research will gather data from previous studies and select samples based on specific criteria. A total of 285 samples will be analysed in this study. The data will be analysed using panel data regression analysis, which is suitable for examining how the variables interact with each other over the designated time period. The results of this research indicate that companies with higher profitability, as measured by Return on Assets (ROA), tend to have a greater firm value. Conversely, there was no notable impact on firm value from Corporate Social Responsibility (CSR), implying that consumers and investors may not rate CSR initiatives highly when evaluating company worth. Furthermore, the variable of firm size was shown to have a significant influence on firm value, with larger companies usually having a higher firm value.
Pengaruh Training & Development, Collectivism Based Organizational Culture, dan Career Development Terhadap Work Performance dengan Organizational Commitment Sebagai Variabel Mediasi Sari, Novia Kartika
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.863

Abstract

This study aims to investigate the impact of Training & Development (T&D), Career Development (CD), and Collectivism-based Organizational Culture (COC) on Organizational Commitment (OC) and Work Performance (WP) at the Communication and Information Office (Kominfo) of South Tangerang City. The majority of respondents are female (56.9%), within the productive age range (25–40 years), and have a medium tenure (4–12 years), reflecting a workforce profile that is capable of supporting digital transformation and public service delivery. Descriptive analysis shows that respondents hold positive views on TD, CD, COC, OC, and WP, with a focus on skill development, group support, and individual contributions to the organization’s shared goals. The study employs the PLS-SEM method to test the validity, reliability, and relationships between variables. The results indicate that all indicators meet the criteria for validity and reliability. The inner model analysis shows that T&D and COC have a positive impact on OC, while CD has a positive impact on WP. Organizational Commitment mediates the relationship between T&D, COC, and WP, but does not mediate the relationship between CD and WP. Based on the Importance-Performance Matrix Analysis (IPMA), the main recommendation is to improve the TD program, which, despite its high importance, still shows low performance. Meanwhile, CD and OC already exhibit good performance and should be maintained. These findings emphasize the need for more consistent and effective training programs to optimize work performance.
Information Security of Management System Using ISO 27001: 2013 in the Industrial Revolution 4.0 Lusmitasari, Lusmitasari; Agustina, Tri Siwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.866

Abstract

The design of the Information Security Management System that is made includes all existing processes in a company. Organizations such as universities or institutions need to have a clear security management system. One of the standards that can be used to analyze the level of information security within an organization is ISO 27001:2013. This standard is continuously being developed for the purpose of completing the requirements in terms of implementation of a security system. This study aims to find out how ISO 27001 works and its benefits for an organization. The study employed a literature review methodology. Sources included books, academic papers, internet resources, and personal experiences related to the topic. This study is also expected to be able to help provide a reference for companies to determine the most appropriate security system for the company. In conclusion, the integration of ISO 27001 into an organization's security management system is crucial in today's complex digital landscape. Embracing ISO 27001 not only enhances the overall security framework within an organization but also instills trust among stakeholders and customers in the organization's dedication to data protection.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
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.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.