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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 932 Documents
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The Interplay of Brand Image, Brand Trust, and Customer Satisfaction in Building Customer Loyalty of Sustainable Skincare Products Among College Students Yanti, Kadek Oktaria Vina; Basmantra, Ida Nyoman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1101

Abstract

The rapid growth of the sustainable skincare industry and increasing competition have made it challenging for brands to maintain long-term loyalty, particularly among young and environmentally conscious consumers. Despite rising awareness of sustainability, empirical evidence explaining the psychological mechanisms underlying loyalty in this segment remains limited. This study investigates the influence of brand image and brand trust on customer loyalty, with customer satisfaction functioning as a mediating variable, focusing on sustainable skincare products among college students in Indonesia. A quantitative research design was employed, utilizing a structured questionnaire administered to college students who actively use sustainable skincare products. Data analysis was performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the study variables. The results reveal that brand image and brand trust exert positive and significant effects on customer satisfaction. Moreover, customer satisfaction significantly impacts customer loyalty and serves as a mediating mechanism between brand image, brand trust, and customer loyalty. These findings underscore the central role of customer satisfaction in translating brand-related attributes into enduring customer loyalty. The study novelty of lies in the development of an integrated mediation model that contextualizes brand image and brand trust within the sustainable skincare industry targeting Indonesian college students, a segment that has received limited scholarly attention. The study contributes to the literature on brand loyalty and sustainable consumer behavior and provides practical insights for sustainable skincare companies to strengthen loyalty by enhancing brand image, trust, and customer satisfaction in a highly competitive market.
The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024) Rianida, Melycha Putri; Setiawati, Erma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1116

Abstract

Earnings management involves managers adjusting financial reports to achieve specific objectives, which can affect the transparency of information received by stakeholders. Earnings management is conditioned by a constellation of internal firm-level attributes, including free cash flow availability, capital structure intensity, financial vulnerability, and ownership configuration, all of which may recalibrate managerial incentives to intervene in the financial reporting process. Focused on consumer non-cyclicals companies on the IDX, this study tests hypotheses concerning the drivers of earnings management, specifically free cash flow, leverage, financial distress, and ownership structure. The quantitative analysis, using secondary data (2022-2024) and SPSS 27 on a purposively sampled set of 89 observations, confirms the significant roles of free cash flow and leverage. However, it finds no empirical support for the effects of financial distress or managerial ownership. The findings highlight key governance and analytical implications. The significant roles of free cash flow and leverage call for stronger oversight of discretionary cash and debt to limit reporting opportunism. The insignificant effect of managerial ownership suggests weak alignment of manager, shareholder interests, while financial distress does not appear to drive manipulation. For investors and regulators, the results emphasize prioritizing cash flow and leverage analysis when assessing reporting quality.
The Effect of Innovation and Digital Capital Adoption on MSME Performance Mediated by Competitive Advantage Ramadhan, Mochammad Havid Rizqi; Kautsar, Achmad; Dewi, Renny Sari; Fazlurrahman, Hujjatullah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1120

Abstract

Amid the accelerated advancement of digital technologies and the intensification of market rivalry, continuous enhancement of business performance among MSMEs has become imperative through innovation and digital transformation initiatives. Nevertheless, empirical investigations examining the contribution of digital capital adoption and innovation to MSME performance, particularly when competitive advantage functions as an intervening mechanism, remain relatively scarce, especially within regional MSME settings. This study is conducted to investigate the influence of innovation and digital capital adoption on MSME performance, with competitive advantage positioned as a mediating construct. A quantitative research design is employed, utilizing survey responses obtained from 90 MSME proprietors in Probolinggo Regency. The data that were gathered are processed and evaluated through PLS-SEM to assess both direct and indirect causal pathways among the examined variables. The results reveal that innovation is found to exert a significant positive effect on competitive advantage, which in turn is shown to significantly enhance MSME performance. On the other hand, there is no evidence that innovation directly affects the performance of MSMEs. However, adopting digital capital has been shown to have a big and positive effect on performance results. Moreover, the linkage between innovation and MSME performance is fully mediated by competitive advantage. These results suggest that innovation enhances MSME performance only when it is transformed into competitive advantage, whereas digital capital adoption directly contributes to performance improvement. Therefore, for MSME practitioners, strengthening innovation strategies oriented toward competitive differentiation and expanding the effective use of digital capital are essential to improve business performance.
Pengaruh Kesejahteraan Pegawai Terhadap Kinerja Fahriyanto; Yus Dalimunthe, Bahriyun; Nurhilal; Jelita Siagian, Nury
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.6

Abstract

Penelitian ini akan mengungkapkan pengaruh baik parsial mapupunbersama-sama antara kepuasan pegawai, kesejahteraan pegawai dan komitmenorganisasi terhadap kinerja pegawai di Kantor Cabang Terminal PetikemasBelawan PT. Pelabuhan Indonesia I (Persero) Medan. Pengumpulan datamenggunakan metode kuantitatif (explanatory research) dengan menggunakandata primer dan data sekunder. Hasil penelitian menunjukkan bahwa variabelkepuasan pegawai, kesejahteraan pegawai dan komitmen organisasi secarabersama-sama berpengaruh positif terhadap kinerja pegawai. Hal ini dibuktikandengan hasil statistik uji regresi diperoleh nilai dengan probabilitas 0,000 lebihkecil dari α (α = 0,05) maka dapat dijelaskan bahwa kepuasan pegawai,kesejahteraan pegawai dan komitmen organisasi berpengaruh positif terhadapkinerja pegawai. Maka hipotesis keempat diterima.
Pengaruh Fasilitas Kerja Terhadap Motivasi Kerja Pegawai di Kantor Pelayanan Pajak Panjaitan, Marnala; Nurbasariah; Patigor; Yani Sukma, Indri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.7

Abstract

Penelitian ini mengungkapkan pengaruh fasilitas kerja terhadap motivasikerja pegawai di Kantor Pelayanan Pajak Pratama Lubuk Pakam. Penelitian inimenggunakan metode penelitian kuantitatif dengan pendekatan deskriptif. Populasipenelitian ini sebanyak 109 orang dan sampel sebanyak 52 orang. Hasil penelitian inimemberikan kesimpulan bahwa secara statistik fasilitas kerja terbukti berpengaruhterhadap motivasi kerja pegawai di Kantor Pelayanan Pajak Pratama Lubuk Pakam.Nilai p-value (pada kolom Sig.) 0,003 < 0,05.
Pengaruh Budaya Organisasi Terhadap Efektivitas Kerja Pegawai Kantor Pelayanan Pajak Hamonangan Pakpahan, Bernit; Kandau Bangun, Lidia
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.8

Abstract

Penting untuk mengetahui dan menganalisis pengaruh budayaorganisasi terhadap efektivitas kerja pegawai Kantor Pelayanan Pajak PratamaMedan Kota. Sampel yang diambil adalah berjumlah 54 orang. Dalampenelitian ini peneliti menyebarkan kuesioner pada 54 orang pegawai di antorPelayanan Pajak Pratama Medan. Hasil analisis data maka ditemukan bahwaBudaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawaiKantor Pelayanan Pajak Pratama Medan Kota, hal ini didukunghasilanalisisthitung > t-tabel (3,603>2,009) pada n = 54 pada taraf sifgifikansi95%.
Bagaimana Pengaruh Kecerdasan Emosional Terhadap Kinerja Pegawai Baiduri, Intan; Mas Muliawan, Fajar
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.10

Abstract

Penelitian ini akan menganalisis pengaruh kecerdasan emosionalterhadap kinerja pegawai di kantor Otoritas Pelabuhan Utama Belawan. sampeldalam penelitian ini seluruh populasi (Total Population Sampling), sehinggasampel dalam penelitian ini sebanyak 74 orang. Penelitian ini menggunakanmetode penelitian kuantitatif dengan pendekatan deskriptif. kecerdasanemosional berpengaruh positif dan signifikan terhadap kinerja pegawai diKantor Otoritas Pelabuhan Utama Belawan dengan nilai thitung > ttabel (5.750> 1.992) dan nilai signifikan sebesar 0.000. Angka Adjusted R Square sebesar0.548 atau (54.8%) menunjukkan bahwa persentase sumbangan pengaruhvariabel independen kecerdasan emosional terhadap variabel dependen kinerjapegawai sebesar 54.8%
Pengaruh Kepemimpinan Terhadap Motivasi Kerja Pegawai di Kantor Pelayanan Pajak Sugianto, Dedi; Alfian, Juli; Rahmadi; sari, Eka
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.11

Abstract

Pajak bagi pemerintah tidak hanya merupakan sumber pendapatan, tetapijuga merupakan salah satu variabel kebijaksanaan yang digunakan untuk mengaturjalannya perekonomian. Adapun masalah penelitian ini yaitu mengetahui pengaruhkepemimpinan terhadap motivasi kerja pegawai dikantor pelayanan pajak pratamamedan belawan. Metode yang digunakan dalam penelitian ini adalah denganpendekatan survey melalui observasi, wawancara, pembagian kuesioner dan studidokumentasi. Metode analisis data yang digunakan adalahanalisis regresi linierberganda. Pengaruh langsung kepemimpinan terhadap kinerja pegawai = 0,430.Pengaruh tidak langsung melalui motivasi kerja = (0,164) x (0,486) = 0,079. Totalpengaruh = 0,430 + 0,079 = 0,509. Hasil mediasi menunjukkan bahwa nilaipengaruh langsung lebih tinggi dari pada pengaruh tidak langsung, hal inimenunjukkan bahwa motivasi kerja mampu memediasi pengaruh kepemimpinanterhadap kinerja pegawai meski pengaruh mediasinya relatif lemah.
Pengaruh Loyalitas Kerja Terhadap Kinerja Pelayanan Pajak Pratama Martin Sitepu, Edward; Khairiyah, Umyl; Salim Lubis, Agus
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.12

Abstract

Persaingan diberbagai sektor membuat proses pengelolaan, danpemeliharaan manajemen organisasi semakin mendapatkan perhatian yangserius dari seluruh elemen yang ada dalam organisasi untuk menciptakansebuah sistem manajerial yang tangguh dan mampu mengikuti perkembangansaat ini. Sumber daya manusia dalam hal ini pegawai di Kantor PelayananPajak Pratama Medan Timur, tentunya berusaha maksimal akan kemampuanyang mereka miliki, agar dapat mencapai kinerja yang diinginkan. Masalahpenelitian yaitu pengaruh loyalitas kerja terhadap kinerja pelayanan pajakpratama medan timur. Metode yang digunakan dalam penelitian ini adalahdengan pendekatan survey melalui observasi, wawancara, pembagiankuesioner dan studi dokumentasi. Metode analisis data yang digunakan adalahregresi linier berganda. Populasi dalam penelitian ini adalah sebagian pegawaiPT. Harapan Bersama Lestari Medan yang berjumlah 38 pegawai. Hasilpenelitian ini menunjukan bahwa loyalitas kerja tidak berpengaruh terhadapkinerja pegawai di Kantor Pelayanan Pajak Pratama Medan Timur. Pengaruhtersebut menunjukkan bahwa loyalitas kerja tidak searah atau tidak berperanpenting dengan kinerja pegawai atau dengan kata lain terpenuhinya loyalitaskerja tidak akan berpengaruh terhadap kinerja pegawai yang baik.
Pengaruh Reward Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Sg Naiboho, Henry; Syafri; Taufik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 1 (2021): January 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v1i1.13

Abstract

Sumber Daya Manusia (SDM) memegang peranan penting dalammencapai tujuan yang telah ditetapkan suatu organisasi, sehingga aka nadareward sebagai penghargaan atas hasil kerja mereka. Pada dasarnya rewardstidak jauh berbeda dengan kompensasi yang merupakan kontribusi yangditerima atas pekerjaan yang telah dikerjakan. Adapun masalah penelitian yaitupengaruh rewards terhadap kinerja pegawai pada KPP Pratama Medan Polonia.Metode yang digunakan dalam penelitian dengan pendekatan survey melaluiobservasi, wawancara, pembagian kuesioner dan studi dokumentasi. Metodeanalisis data yang digunakan adalahanalisis regresi linier berganda. Populasidalam penelitian ini adalah sebagian pegawai PT. Harapan Bersama LestariMedan yang berjumlah 38 pegawai. Secara parsial hasil penelitian inimenunjukan bahwa Variabel reward memiliki nilai p-value (pada kolom Sig.)0,001 < 0,05 artinya signifikan, sedangkan t hitung 3,346 > dari t tabel 1,990artinya signifikan. Hal ini berarti bahwa reward berpengaruh terhadap kinerjapegawai.

Page 47 of 94 | Total Record : 932

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