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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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PENGARUH ONLINE SHOPPING BESERTA PROGRAM POTONGAN HARGA DALAM ONLIE SHOP TERHADAP PERILAKU KONSUMEN Yunita, Ai Nining; Faadhilah, Ghina; Dea Saputra, Nurjanah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.145

Abstract

This study aims to determine how much influence online shopping and discount programs have on the behavior of consumers who have accessed e-commerce. The data analysis technique used in this research is causal quantitative with descriptive statistical analysis method. Research subjects determined in this study are consumers who have accessed online shopping. The number of samples is 10 respondents. The independent variables in this study are online shopping, discounted prices consisting of quantity discounts, discounts and cash discounts, while the seasonal variable depends on consumer behavior. The study's findings revealed that the use of discounts can influence the behavior of online purchasing customers. Consumers are drawn to discounts when they are available. Discounts are enticing in and of themselves. At the same time, incentives entice customers to shop there for apparel. Consumer behavior is positively influenced by the quantity of clothes purchases for low price indicators and discount variables, as well as clothing purchase indicators.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE Norisa, Ismi; Dewi, Riana R.; Wijayanti, Anita
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.146

Abstract

Tax avoidance is one of the methods used by taxpayers in paying their tax obligations by reducing the amount of tax owed. This study aims to determine and analyze the effect of profitability, leverage, liquidity, and sales growth on tax avoidance. The research was conducted quantitatively using a sample of coal sub-sector mining companies listed on the IDX for the 2016-2020 period. With a sample of 24 coal companies. The sample method uses purposive sampling technique so that a sample of 10 companies is produced that meets the criteria. Data collection techniques using documentation techniques, while the analytical method used is multiple linear regression analysis. Simultaneously the results of this study indicate that the variables of profitability, leverage, liquidity, and sales growth have an effect on tax avoidance. While partially the results of this study indicate that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, liquidity has no effect on tax avoidance, and sales growth has no effect on tax avoidance.
ANALISIS KEEFEKTIFAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN PADA BISNIS UMKM Adila, Cut Wina; Aprilianty, Ajeng Putri; Nurhasanah, Vina
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.147

Abstract

Management Information System is a computer-based system that provides information to consumers with common demands. SIM card users are typically official organizations, corporations, or subsidiary units. MIS data describes the company or one of the most effective techniques in terms of what has occurred in the past, what is occurring at present, and what may occur in the future. Micro and small businesses in Indonesia have demonstrated their potential to keep the economy afloat in times of crisis. Additionally, 99.99 percent of all businesses in Indonesia are held by small and medium-sized enterprises (SMEs), which employ 97.30 percent of the population of Indonesia. In addition, 57.12 percent of the GDP is contributed by MSMEs. The operation of a firm can be challenging for small and medium-sized businesses (SMEs). Small business funding is a serious concern. Poor management, swift competition, a lack of innovation in MSMEs, unfavorable government rules for MSMEs, challenges in acquiring raw materials, and rapid changes in consumer tastes that lead to marketing are some other issues. It is expected that the government will play a significant role in resolving these hurdles. The government is mandated by law to assist and support small enterprises. The central government and local governments must collaborate to encourage the development of small and medium enterprises (SMEs).
ANALISIS STRATEGI MARKETING TERHADAP MINAT KONSUMEN DALAM PENGGUNAAN JASA KEUANGAN POSPAY PADA PT POS INDONESIA (PERSERO) REGIONAL I SUMATERA Dewi, Mutia Sari; Aslami, Nuri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.148

Abstract

In determining the marketing strategy, we must be able to determine which consumers we can serve and meet their needs well and the company's way to convey their value to these consumers. This study aims to find out what marketing strategies are carried out by PT Pos Indonesia (Persero) Regional I Sumatra on consumer interest in using Pospay financial services. This research model uses an approach with observation and interview methods and involves 2 people. The results of this study are by providing information about products to the public, promotional activities through events, and also sponsorships, encouraging people to use pospay by introducing pospay services, the convenience provided by PT. Pos Indonesia to the public to use Pospay services, optimizing efforts in expanding the marketing target of Pospay products as well as another service of PT Pos Indonesia.
ANALISIS RASIO KEUANGAN PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH: (Studi Kasus pada Pemerintah Kabupaten Magelang Tahun Anggaran 2018-2020) Ula, Nuzul Nikmatul; Bharata, Risma Wira
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.151

Abstract

This study aims to assess the financial performance of the Magelang Regency government using financial ratio analysis based on the Realization Report of the Magelang Regency Regional Revenue and Expenditure Budget for the 2018-2020 Fiscal Year. The data collection method used is documentary. In the analytical approach, a quantitative approach is used by calculating the Regional Financial Independence Index, PAD Performance Index and Regional Financial Performance Index. Based on the results of measurements and analyses of regional financial performance, it is possible to conclude that the Magelang Government's independence in terms of financial capabilities remains very low in order to meet the region's, government's, development, and social development needs. As a result, Magelang Regency's level of effectiveness and efficiency in regional financial management is classified as less effective. The Magelang Regency Spending Efficiency Ratio for 2018-2020 demonstrates that the Magelang Regency Government is perceived to have squandered its budget.
PERSEPSI MAHASISWA UNIVERSITAS SILIWANGI MENGENAI PENGGUNAAN E-WALLET (SHOPEE PAY) SEBAGAI ALAT PEMBAYARAN NON TUNAI Mulyani, Ai Yuli; Sabanni, Selli Rachmawati; Nabila, Alma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.152

Abstract

This study aims to determine student perceptions of Siliwangi University regarding the use of e-wallet (Shopee Pay) as a non-cash payment instrument. The research method used is descriptive qualitative research. The data collection technique is by means of a survey in the form of a questionnaire instrument which is then distributed via google form. Simple random sample was used as a sampling technique of 35 respondents. The indicators used to see the perception are the perception of convenience, the perception of usefulness or benefit, and the last is the perception of risk. This study shows the results that perceived convenience shows 97.85% of students agree that e-wallet (Shopee Pay) provides many conveniences, perceptions of usefulness or benefits show 95.23% of students provide benefits in transaction activities, risk perceptions show 68% of student responses regarding e-wallet (Shopee Pay) is low risk. Judging from the interest in transactions, it shows that 92% of students are interested in transacting via e-wallet in the form of Shopee Pay. Hence, the use of e-wallet in Siliwangi University students is influenced by these three perceptions.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Parlina, Nurhana Dhea; Haris, Abdul; Dheyyanto, Benny; Maylan, Siti Marwa
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.153

Abstract

The economic growth rate in 2018 has remained flat in the area of 5% because people's purchasing power has not increased significantly. In early April 2018, this highlighted the performance of four issuers that reported a reduction in profits, with some declines to 98% year on year (YoY). This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover, and Working Capital Turnover on Return on Assets simultaneously in property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The type of research used is associative which aims to determine the relationship between two or more variables that are causal. Determination of the sample using purposive sampling method in order to obtain a sample of 9 companies with an observation period of 5 years. This data processing uses IBM SPSS Version 23. The data analysis technique uses multiple linear regression. The findings revealed that simultaneously the cash turnover variable, receivable turnover variable and working capital turnover variable had a significant and significant effect on return on assets.
ANALISIS HUBUNGAN GAYA KEPEMIMPINAN DAN LOYALITAS DENGAN KINERJA KARYAWAN PADA BENGKEL MOBIL REWWIN MOTOR SERVICE Abidin, Muhammad Zainul; Lestari, Sri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.154

Abstract

This study aims to determine the analysis of the relationship between leadership style and loyalty with employee performance at the Rewwin Motor service car workshop. The method used is a qualitative method, a descriptive study of the qualitative aims to describe the image of the object being examined, such as without analyzing and making conclusions. The population of this study were 30 informants. Sampling used saturated sampling, where the entire population was used as a sample to test as many as 30 informants. Research data collection was done through interviews and questionnaires. Interviews were conducted using a data questionnaire consisting of data related to the questions needed to achieve the research objectives. Questionnaires were prepared by distributing questionnaires containing questions to Rewwin Workshop employees. The average shows different variables, indicating that more colleagues affect work relations in employee performance because co-worker relations or a group of employees utilize and create quality employee communication, employee discipline orientation produces a healthy working atmosphere and increases efficiency productivity.
PENGUNGKAPAN PERISTIWA SETELAH PERIODE PELAPORAN PADA MASA PANDEMI COVID-19 TERHADAP PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2020 Sintawati, Diana; Meydiana, Dita; Paramitha, Nahda; Yahfis, Wulandari; Putri, Afifa Rizky
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.155

Abstract

The emergence of Covid-19 in Indonesia in 2020 affected the economic conditions of the country and companies from various sectors. This pandemic event could have a material impact on the company's financial statements in 2020 that require adjustments. This study aims to analyze the account of events after the reporting period during the pandemic in the telecommunications sector company in 2020. The research method used is a literature study with the data obtained in the form of secondary data from the financial statements of telecommunications companies listed on the Stock Exchange in 2020. The results reveals that some companies present pandemic events in the event accounts after the reporting period as events that do not need to be adjusted because they do not affect the number of certain accounts in the financial statements results based on research, non-adjusting event pandemic evoked events. These financial events are recorded in the Financial Notes (CALK) as information so that it can be an illustration that the financial statements have reflected the actual conditions.
LITERASI LEMBAGA KEUANGAN LEASING DI KOTA TASIKMALAYA Alwiyasa, Rahmatul Khalik; Nurfauziah, Tanti; Aftilasyah, Wulan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.156

Abstract

The research aims to determine the literacy level of leasing institutions in the people of Tasikmalaya City. The aspects that will be studied in the literacy of leasing institutions include, principles, benefits, products and risks to leasing financial institutions. This research uses quantitative descriptive with survey methods through the distribution of questionnaires online. The object of this study is the people of Tasikmalaya City. Data analysis uses descriptive statistics, then the results of the analysis will be classified using a financial literacy model initiated by Chen & Volpe (1998). The population in this study was the people of Tasikmalaya City with a sample of 180 people using random sampling techniques. The results revealed that the level of financial literacy of Leasing institutions in Tasikmalaya City was 60.04%, which was categorized into a medium level of financial literacy. In detail, the Principle Aspect has the highest score with an average score of 63% which is still classified as medium literacy. Furthermore, the Benefit Aspect and Risk Aspect which have the same value of 61% are also reflected at a medium level of literacy. Meanwhile, the Product Aspect is classified as low by having an average score of 56%.

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