cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
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
 42   43   44   45   46 
The Influence of Promotion, E-Wom and Trust on Purchasing Decisions on E-Commerce Lazada in Batam City Shellen, Shellen; Husein, Alice Erni
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.v5i2.868

Abstract

The primary objective of this investigation is to examine how promotion, electronic word of mouth (e-WOM), and trust impact buying choices on Lazada e-commerce in Batam City. This quantitative study used a replication approach and statistical methods to analyse primary data obtained from 100 participants through online questionnaires, sampled using non-probability techniques based on specific criteria. Utilising the SPSS application, the data was analysed to determine the impact of the independent variables on the dependent variable. The results indicated that promotion, e-WOM, and trust individually have a favourable and significant effect on buying decisions. Furthermore, these three factors collectively have a notable impact on purchasing decisions on Lazada e-commerce. The outcomes suggest that successful promotional strategies, positive feedback from consumers, and consumer trust are critical factors influencing purchasing decisions on e-commerce platforms. Based on these results, researchers suggest that Lazada increase the frequency of promotional campaigns such as Harbolnas or flash sales, provide incentives for consumers to leave product reviews, and strengthen consumer trust through guarantees of product authenticity and transparency of payment security systems. This strategy is expected to strengthen consumer trust and increase purchasing decisions on the Lazada platform.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko 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.v5i2.870

Abstract

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.
The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Krisyuanto, Tyus; Budiwitjaksono, Gideon Setyo
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.v5i2.872

Abstract

This research aims to explore how the Altman model (Variable X1), the Springate model (Variable X2), and the Zmijewski model (Variable X3) affect financial distress. A quantitative approach is used, with information gathered from secondary sources, specifically financial statements of transportation and logistics firms on the Indonesia Stock Exchange. The analysis includes systematic compilation, tabulation, and examination of data. The findings from the discriminant analysis indicate that only the Springate model (X2) demonstrates statistical significance, whereas both the Altman (X1) and Zmijewski (X3) do not achieve significance. In terms of predictive accuracy for each model, Altman yields 54.16%, Springate provides 58.33%, and Zmijewski records 16.66%. In summary, within companies operating in the transportation and logistics sector, it is evident that Springate model (X2) possesses a substantial influence in forecasting instances of financial distress, while neither the Altman (X1) nor Zmijewski (X3) models exhibit a comparable level of influence. The findings indicate that the Springate model is the most effective tool for predicting financial distress in this sector.
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Putri, Lutfi Zunaida; Sari, Shinta Permata
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.v5i2.873

Abstract

Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The aim of this research is to identify the use of e-filling as a measure of taxpayer compliance in submitting Annual Tax Returns and the effect of implementing this system on individual taxpayer compliance in submitting Annual Tax Returns with seven constructs in the Unified Theory of Acceptance and Use of Technology 2 model ( UTAUT 2): performance expectations, effort expectations, social factors, facilitating conditions, pleasure motivation, price value, habits, and adding interest variables using the e-filling system to analyze whether e-filling can increase taxpayer compliance. The research method uses a quantitative approach with primary data from questionnaire responses. This research was conducted with a sample of 206 taxpayers at KPP Pratama Sukoharjo. The results of the research are that performance expectations, pleasure motivation, and habits influence interest in using the e-filling system, while the variables of business expectations, social influence, facilitating conditions, and price value do not influence interest in using the e-filling system. Furthermore, facilitating conditions have no effect on individual taxpayer compliance in submitting Annual Tax Returns, while habits and interest in using the e-filling system influence individual taxpayer compliance in submitting Annual Tax Returns.
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Handayani, Nurma; Sari, Shinta Permata
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.v5i2.874

Abstract

Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounting, Material Flow Cost Accounting, Environmental Performance, and Environmental Cost in mining companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The applied approach is quantitative, using purposive sampling, involving 70 companies as samples. Data processing was carried out using multiple linear regression methods. The findings of this study show that Environmental Accounting does not impact the SDGs, as its implementation remains formal and not fully integrated. In contrast, Material Flow Cost Accounting has an effect on the SDGs by improving resource efficiency and reducing waste. Environmental Performance impacts the SDGs, emphasizing the urgency of sustainable resource management and environmental protection. On the other hand, Environmental Cost does not influence the SDGs, indicating that the allocation of environmental costs by companies has not been optimally carried out. This research contributes to the development of the sustainability literature in the mining sector and encourages more effective environmental strategies. The practical implications of this study highlight the importance of implementing sustainability strategies to enhance corporate competitiveness and image, and it can serve as a basis for designing stricter regulations to promote environmentally friendly business practices and support the achievement of SDGs.
The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable Wahyuni, Wahyuni; Analisa, Analisa; Yusri, Yusri; Yanti, Sari
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.v5i2.875

Abstract

This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.
Analysis of Factors Affecting Dividend Policy in the IDX High Dividend 20 Companies Listed on the Indonesia Stock Exchange (IDX) During the Period of 2019-2023 Irkham, Nuriyah; Hartono, Ulil; Haryono, Nadia Asandimitra
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.v5i2.878

Abstract

Deciding on how to distribute net income to shareholders or reinvest it for business operations is a crucial strategic move known as dividend policy. The focus of this research is to examine the influencers affecting dividend policy within businesses listed in the IDX High Dividend 20 on the Indonesia Stock Exchange from 2019 to 2023. The analyzed factors consist of the current ratio, debt-to-equity ratio, return on assets, and firm size. A quantitative method with a descriptive-analytical framework is utilized in the study. Information is gathered from the yearly financial statements of 18 chosen businesses from the total of 20 companies in the IDX High Dividend 20 group. Information gathering is carried out using various record-keeping techniques, while an assortment of linear regression is utilized for data examination. It has been revealed through the findings that the proportions of the present resources to liabilities and the magnitude of the company do not notably impact how dividends are managed. Conversely, the level of debt relative to equity and the return generated on assets have a notable beneficial impact on the dividend strategy. The calculation of the determination coefficient presents that approximately 14% of the fluctuation in dividend strategy can be accounted for by the independent factors, with the rest being influenced by external elements not covered in this research. This research contributes to understanding the factors influencing dividend policy in Indonesia, particularly among companies that focus on high dividend distribution.
Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable Agustini, Sri; Kamaliyah, Fithrah
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.v5i2.880

Abstract

In Indonesia, the self-assessment tax system requires taxpayers, including corporations, to calculate, report, and pay their own taxes based on applicable regulations. However, differences between commercial and fiscal financial statements often lead to miscalculations in determining taxable income. Fiscal reconciliation is necessary to align financial reporting with tax regulations, ensuring compliance and accurate corporate income tax calculations. The aim of this research was to ascertain the taxable income generated by CV. Yan's Jaya by comparing commercial and fiscal financial statements. Descriptive quantitative methods were employed in this study, with the analysis based on data from the Annual Report. Data collection was carried out at CV. Yan's Jaya by collecting financial statement data in the company year, which became the research sample, namely the company. The data was collected by CV Yan's Jaya by using the documentation method. The company's calculation of taxable income is under scrutiny in relation to accounting standards and tax laws. Despite conducting fiscal reconciliation on the commercial income statement, mistakes have been identified that are affecting the accurate assessment of Corporate Income Tax owed.
Pengembangan Aplikasi SiBisa dalam Mewujudkan Program Smart City oleh Dinas Kependudukan dan Pencatatan Sipil Kota Medan Situmorang, Marissa Septyani; Ritonga, Siti Hazzah Nur
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.v5i2.882

Abstract

In realizing the implementation of a smart city in Medan, the city government has introduced several applications. One such application is the SiBisa Application, which aims to facilitate the public in managing administrative documents online, allowing them to do so anytime and anywhere. This study aims to examine and describe the development of the SiBisa Application in realizing the smart city program by the Medan Civil Registry Office. This research adopts a qualitative approach, employing Merilee S. Grindle's (1997) capacity development model, which consists of three indicators: human resource development, organizational strengthening, and institutional reform. The findings indicate that (a) Human resource development at the Medan Civil Registry Office remains inadequate in terms of the number of personnel, resulting in suboptimal training and education efforts; (b) The establishment of specialized teams, such as the SiBisa Service Implementation Team (Operators and Verifiers) and an Expert Team, whose roles align with their respective expertise and procedures, serves as a supporting factor in organizational strengthening; and (c) Institutional reform at the Medan Civil Registry Office is reflected in the transition from manual to digital services. However, a lack of public understanding of the technology provided remains a challenge.
Optimisation of Operational Management Through the Use of Information Technology to Improve Service Quality at the Expedition Services of Railway Logistics (KALOG) Madiun Representative Khatistyarso, Iqbal Aristotle; Sudarman, Daman
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.v5i2.883

Abstract

The purpose of the study was to determine how the application of information technology to improve operational efficiency and service quality at the expedition service of Railway Logistics (KALOG) Madiun representative. This research uses a qualitative approach with a case study at KALOG Madiun, focusing on the application of the KAI Logistics TRAX application to optimize operational management and improve service quality. Data were collected through in-depth interviews, participatory observation, and documentation studies. Data analysis was carried out by transcription, narration of findings, triangulation, and drawing conclusions and recommendations for operational improvement. Based on the results of the study, the use of the KAI Logistics TRAX application has facilitated KALOG's operations, especially in real-time tracking of goods, digital ordering, and tariff checking. However, the adoption rate of this application at KALOG Madiun is still low, due to the lack of promotion, customer preference for manual methods, and limited digital infrastructure. This low adoption hampers operational efficiency, increases costs, and reduces the quality of service to customers.

Page 44 of 46 | Total Record : 457

 42   43   44   45   46 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 6 (2025): November 2025 Vol. 5 No. 5 (2025): September 2025 Vol. 5 No. 4 (2025): July 2025 Vol. 5 No. 3 (2025): May 2025 Vol. 5 No. 2 (2025): March 2025 Vol. 5 No. 1 (2025): January 2025 Vol. 4 No. 6 (2024): November 2024 Vol. 4 No. 5 (2024): September 2024 Vol. 4 No. 4 (2024): July 2024 Vol. 4 No. 3 (2024): May 2024 Vol. 4 No. 2 (2024): March 2024 Vol. 4 No. 1 (2024): January 2024 Vol. 3 No. 6 (2023): November 2023 Vol. 3 No. 5 (2023): September 2023 Vol. 3 No. 4 (2023): July 2023 Vol. 3 No. 3 (2023): May 2023 Vol. 3 No. 2 (2023): March 2023 Vol. 3 No. 1 (2023): January 2023 Vol. 2 No. 6 (2022): November 2022 Vol. 2 No. 5 (2022): September 2022 Vol. 2 No. 4 (2022): July 2022 Vol. 2 No. 3 (2022): May 2022 Vol. 2 No. 2 (2022): March 2022 Vol. 2 No. 1 (2022): January 2022 Vol. 1 No. 6 (2021): November 2021 Vol. 1 No. 5 (2021): September 2021 Vol. 1 No. 4 (2021): July 2021 Vol. 1 No. 3 (2021): May 2021 Vol. 1 No. 2 (2021): March 2021 Vol. 1 No. 1 (2021): January 2021 More Issue