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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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Proxies Affecting Environmental Degradation: A Comparative Analysis Between Developed and Emerging Countries Saputra, Alvin Cahya
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.v5i2.884

Abstract

This study explores the proxies of Environmental Degradation (CO2 and N2O) in developed and emerging countries from 2001 to 2021 using panel data regression to accommodate variations over time and across entities. The result confirms the pollution hypothesis in emerging countries where foreign direct investment significantly increases N2O emissions, highlighting the necessity for stricter environmental regulations. It also reveals that GDP growth correlates with rising CO2 and N2O emissions in these regions, due to their early industrial stages, while in developed countries, GDP growth is decoupled from CO2 emissions, reflecting more sustainable practices. Trade openness in emerging economies further contributes to increased N2O emissions through deforestation and agricultural expansion. Contrarily, population growth shows a significant negative impact on emissions, suggesting increased efficiency and environmental awareness with higher population densities. These findings emphasize the importance of tailored environmental policies to effectively address the diverse impacts of economic activities on emissions.
The Influence of Green Investment on Investment Intention Among Generation Z in Indonesia: The Moderating Role of Financial Literacy Utami, Novia
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.v5i2.886

Abstract

As environmental concerns continue to rise, sustainable investment has gained increasing attention, particularly among young investors. However, despite the growing awareness of environmental issues, the level of investment intention in green assets among Generation Z remains relatively low. This study investigates the impact of green investment on investment intention among Generation Z in Indonesia, with financial literacy as a moderating variable. Using a quantitative approach, data were collected from 538 Generation Z respondents. The analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings reveal that green investment has a significant positive effect on investment intention. Moreover, financial literacy strengthens this relationship, highlighting its moderating role. These results emphasize the importance of enhancing financial literacy to encourage sustainable investment decisions among Generation Z. This study contributes to the literature on green finance by providing empirical evidence on the role of financial literacy in shaping young investors’ sustainable financial behavior.
Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung Madany, Annisa Lantang; Maryani, Neni
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.v5i2.887

Abstract

The aim of this research is to understand and analyze the Implementation of the Regional Government Information System (SIPD) in Regional Apparatus of Bandung City Government, as well as the challenges and solutions for implementing SIPD in Regional Apparatus of Bandung City Government. This is a qualitative research study. The research method used in this study is descriptive research. The data validation technique used is triangulation because the data collection in this research was conducted through three (3) methods: interviews, documentation, and observation. SIPD in Bandung City has been functioning fairly well in supporting regional planning, budgeting, and financial reporting, although it still faces several challenges. From the user aspect, the system has involved relevant officials who have competencies according to their duties. However, the lack of official technical guidelines has led to non-uniform understanding of SIPD usage procedures. Data management has been systematic, but there are still information gaps in Musrenbang proposals, which hinder validation and planning. From the software perspective, the web-based SIPD provides administrative ease, but often experiences technical issues, such as login failures and document printing problems, with slow central response. Supporting infrastructure is adequate, but central server capacity often faces constraints, especially during high access periods. Additionally, internal control is not yet optimal because the Inspectorate still relies on physical documents, making real-time supervision suboptimal. To address these challenges, more comprehensive technical guidelines, improved data quality, software optimization, strengthened server infrastructure, and enhanced role of the Inspectorate in system supervision are needed.
Pengaruh Return on Asset dan Biaya Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Fitria, Safira Nur; Lestari, Dwi Indah
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.v5i2.888

Abstract

The mining sector is one of the largest contributors to state revenue in Indonesia, with revenues reaching IDR 124.4 trillion in 2021. However, the sector faces challenges related to fluctuations in company value and demands for environmental responsibility. The main goal of this research is to explore how the costs related to the environment and Return on Assets (ROA) affect the valuation of publicly traded mining companies on the Indonesia Stock Exchange. Specifically, the study will look at mining companies that have remained on the IDX between the years 2020 and 2023 and have included their environmental expenses in their sustainability reporting. Out of a total of 186 mining firms, only 8 were selected for analysis using a targeted sampling method. The results of the study suggest that environmental costs play a crucial role in determining a company's worth, whereas the Return on Assets does not significantly impact the overall value of the firm. This finding implies that investors need to consider other factors in making investment decisions in the mining sector.
Analisis Kesesuaian Antara Penerapan Akuntansi Aset Tetap dengan PSAP No. 07 pada Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat Windhuaji, Naufal Farhan; Rahmah, Nunung Aini
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.v5i2.890

Abstract

The purpose of this research was to assess how well fixed asset accounting was being implemented in the Bina Marga and Spatial Planning Office in the West Java Province, following PSAP No. 07 guidelines on Fixed Asset Accounting Standards. The researchers used a descriptive qualitative method to gather information, which included observations, interviews, and reviewing documents. The data used comes from various sources, including the results of interviews and documents such as the Financial Statements of the Asset Balance Sheet for the period 2023-2024, reports on ownership of regional goods in 2024, inventory lists of regional goods in 2024, and related legal regulations. The aim of this study is to gain fresh insights into how fixed asset accounting is carried out in line with PSAP No. 07. The findings suggest that the fixed asset accounting practices at the Bina Marga and Spatial Planning Office in West Java Province are in line with the guidelines set out in PSAP No. 07, covering aspects such as classification, recognition, measurement, post-acquisition expenditure, depreciation, disposal, and disclosure of fixed assets.
Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasi Terhadap Kinerja Keuangan Perusahaan Perbankan Nurdhianto, Nugroho
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.v5i2.892

Abstract

The development of technology, especially Big Data, has brought significant changes in the banking industry by enabling the optimisation of risk analysis, increased operational efficiency, and more accurate decision-making. However, the impact of the application of Big Data on the financial performance of banks in Indonesia has not been widely studied empirically. This study aims to analyse the effect of the use of Big Data technology and operational efficiency on the financial performance of banks in Indonesia. Using a quantitative approach, this study processes secondary data from the annual reports of 12 banks classified as Core Capital Bank Group (KBMI) 3 during the period 2021-2023. The independent variables in this study include the application of Big Data and operational efficiency as measured by the ratio of operating expenses to operating income (BOPO), while financial performance is measured using the CAMEL method. The data was analysed using multiple linear regression after going through a series of classical assumption tests. The results show that although the adoption of Big Data in the banking sector has increased in recent years, it has not had a significant impact on the financial performance of banks. Similarly, operational efficiency as measured by BOPO does not have a significant relationship with financial performance. Overall, the findings indicate that other factors, such as capital policy, risk management, and regulation, have a more dominant influence on banks' financial stability and performance.
Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung Queenta, Shafira Firdauza; Jayanti, Dwi
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.v5i2.893

Abstract

This study examines the implementation challenges of the payroll accounting information system at the Health Office of Bandung City, with a specific focus on salary disbursement and Additional Income Allowance (TPP) for Civil Servants with Work Agreements (P3K). The research addresses critical operational issues in public sector payroll management, including system efficiency, accuracy, and compliance with government regulations. The study identifies several key phenomena that occur both before and after disbursement periods, such as frequent employee inquiries about TPP payment schedules, questions regarding salary deduction details, and instances of payment discrepancies (both underpayment and overpayment). Using a qualitative descriptive methodology, the research employs multiple data collection techniques including in-depth interviews with key personnel, direct observations of payroll processes, and comprehensive document examination. The findings reveal that while the basic payroll procedure is operational, several areas require significant improvement. First, the documentation system needs enhancement to ensure better record-keeping and transparency. Second, internal control procedures require strengthening to prevent payment errors and improve accuracy. Third, staff training programs need development to enhance the technical competency of the payroll team.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital Heratiana, Novita; Wijayanti, Anita; Nur Rois, Dimas Ilham
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.v5i2.894

Abstract

Advancements in financial technology have increased the popularity of digital wallets as a convenient and efficient transaction tool. Digital wallets are programs that utilize advanced technology to facilitate online payments for users, eliminating the need for cash or physical cards. This study aims to examine how ease of use, convenience, and perceived risk influence people's interest in using digital wallets. A quantitative research approach was employed, with the study population consisting of individuals who use the DANA digital wallet application in Indonesia. The research sample comprised 100 participants, with the sample size determined using Slovin’s formula. The sampling method applied was purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 22.0 software. The findings of this study indicate that ease of use plays a significant role in increasing interest in digital wallet usage. The simplicity of use greatly influences users' enthusiasm for adopting digital wallets, while convenience is also crucial in shaping interest. Conversely, perceived risk has a minimal impact on users' interest in using digital wallets, with a negative connotation. These findings can be beneficial for fintech developers in enhancing user experience with digital wallet services and serve as a foundation for further research on factors influencing digital wallet adoption.
Analisi Product Innovation dan Store Atmosphere terhadap Purchase Intention UMKM Kuliner Kota Sukabumi Wiyata, Mariati Tirta; Wijaya, Zeffanya Raphael; Somantri, Bambang
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.v5i2.896

Abstract

The study seeks to analyze the problem of sales revenue that tends to stagnate in the culinary MSME shop at the former Sukabumi City Terminal. The results of observations in the field show that there is an influence of product innovation and store atmosphere on consumer purchase intention. In general, consumers think about culinary usually product innovation becomes an attraction. In addition, consumers generally assess shops or stores on the first impression is from the store atmosphere that is felt in the form of table layouts, chairs, display cases, room colors, and others. Quantitative research analysis using the SPSS application. Taking respondents from the population through random sampling which amounted to 97 (ninety seven) people. Analyze the quality of the instrument by means of validity tests and reliability tests. Furthermore, the data quality is tested with the classical assumption test, then for hypothesis testing using multiple regression calculations, t tests, F tests, and determination coefficient tests. The results can be concluded that product innovation and store atmosphere can increase intention. So that it can increase revenue and profits for MSME shop owners.
Faktor Kinerja UMKM: Analisis Efek Mediasi Dukungan Pemerintah Adillah, Egga; Aditya, Friska; Setiawan, Aris
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.v5i2.898

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a crucial impact on the economic progress of numerous nations, particularly in developing regions. Acting as the cornerstone of the local economy, MSMEs are vital in propelling economic advancement. They make substantial contributions to job creation, revenue generation, and the overall economic progress. Nonetheless, despite their significance, MSMEs frequently encounter a range of obstacles that impact their financial viability and ongoing survival. This study delves into an in-depth examination of how the financial performance of MSMEs can be enhanced through Financial Digitalisation, Financial Inclusion, and Access to Capital, with a particular focus on the pivotal role of government support as a strengthening factor in this relationship. The research methodology employed in this investigation is quantitative, employing a sample of MSMEs located in Pontianak City. Data analysis was conducted using the Structural Equation Model (SEM) and tested with the Smart PLS statistical tool. The findings suggest that financial digitalisation and access to capital positively influence the performance of MSMEs, with government support acting as a mediator. However, government support is not able to mediate the impact between Financial Inclusion and MSME performance.

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