Transekonomika : Akuntansi, Bisnis dan Keuangan
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.
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PERSEPSI GENERASI Z TERHADAP FITUR TIKTOK SHOP PADA APLIKASI TIKTOK
Sa’adah, Ai Nur;
Rosma, Ayu;
Aulia, Dea
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.176
TikTok is an application that is currently very popular with the public. This study aims to determine how Generation Z's perception of the TikTok Shop feature on the TikTok application is. The method in this study uses descriptive qualitative analysis of various conditions obtained from the results of interviews with the distribution of questionnaires in the form of google form. The sample in this study was 30 respondents. The indicators used are based on the technology accepted model (TAM) with indicators of perceived ease of use of technology, perceived benefits of technology and perceived risk to determine a person's behavioral intentions in using technology. The results indicate that generation Z has a perception of convenience showing 90% of generation Z agrees that the TikTok Shop feature provides a lot of convenience in its use, the perception of benefits shows that 85.56% of generation Z agrees that the TikTok Shop feature provides benefits for transaction activities, the perception of risk shows that 93.35% of Generation Z thinks that the TikTok Shop feature has little risk in its use. It can be concluded that Generation Z in utilizing the TikTok Shop feature is influenced by the perception of benefits, the perception of convenience and the perception of risk.
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. KALBE FARMA TBK TAHUN (2016-2020)
Taufiq, Muhammad Azizil;
Nurman;
Budianti, Hety
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.177
This study aims to determine how the financial performance of PT. Kalbe Farma, Tbk in 2016 to 2020 and to find out whether or not there is a difference between the EVA value produced by the company before the 2016-2019 pandemic and during the 2020 pandemic. The population in this study is the company's annual financial report, while The sample used is the company's balance sheet and income statement. The data collection technique in this study is user documentation, then it will be analyzed using the Economic Value Added (EVA) method, which consists of the calculation of NOPAT, Invested Capital, WACC, Capital Charge, and EVA which is then tested using the Kruskal Wallis H Test method. The results of this study indicate that the company's EVA value from 2016 to 2020 continues to be positive, so it can be said that there is an economic added value to the company. Then, based on the Kruskal Wallis H Test by producing the Asymp value. Sig. of 0.157 (p > 0.05), it can be said that there is no difference in the EVA value generated by the company in the period before the 2016-2019 pandemic with the period during the 2020 pandemic.
EFEKTIVITAS PENGGUNAAN APLIKASI M-TIX DAN TIX ID DALAM PEMBELIAN TIKET BIOSKOP DI KALANGAN MAHASISWA
Fadhilah, Nadiya;
Quranisari, Siti Hatifah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.178
This study aims to determine how effective the use of the M-TIX and TIX ID applications in purchasing cinema tickets among students is. The research method used is descriptive qualitative research method and data collection is carried out by survey using a questionnaire via google form. There were as many as 50 students as samples in this study. The results showed that as many as 98% of respondents knew about the M-TIX and TIX ID applications, 100% of respondents agreed that the M-TIX and TIX ID applications were useful to use, and on the effectiveness aspect, 100% of respondents agreed that the M-TIX and TIX applications were useful. TIX ID is effective in purchasing cinema tickets. Hence, it can be concluded that according to students the M-TIX and TIX ID applications are effective for use in purchasing tickets at the cinema.
ANALISIS PERILAKU MASYARAKAT TERHADAP SEKTOR KULINER DI ERA ADAPTASI BARU PASCA PANDEMI COVID-19
Holiah, Ricka;
Zakiah, Nisa
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.179
The culinary business is the thing that is most in demand by people of all ages, be it before the emergence of the covid-19 pandemic, the era of the covid-19 pandemic and post-pandemic or commonly called the new adaptation era. Currently, culinary is never empty of fans because it is related to food. The advantages of this sector in addition to the potential to get big profits, but also very many choices, especially if the actors in the culinary business have high creativity. In this new adaptation era, many changes have occurred in terms of the creative industry in the culinary sector. This writing aims to find out changes in people's behavior towards the culinary sector in the new adaptation era by connecting the causes and effects of the covid-19 pandemic by describing the steps regarding what things are done by culinary business people. The method used is descriptive qualitative method which explains systematically and factually. The results of the study show that the current behavior of people in the culinary sector actually follows the flow of habits that occurred before, such as the emergence of creative, innovative, and practical ideas. Therefore, in a business, especially culinary, it is necessary to update every innovation so that it can become value added to the attractiveness of consumers or society.
ANALISIS PERAN EKONOMI KREATIF DALAM MEMAJUKAN USAHA MADU RUMAHAN DI KAMPUNG MADU PANGANDARAN
Fitriya;
Handayani, Dea
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.180
Creative economy is a new economic concept based on new things that can produce a new and creative idea in a process of creating a product or service. This is also driven by the advancement of information and communication technology which is developing very quickly. This study aims to analyze the role of the creative economy in advancing the home-based honey business in the Pangandaran Honey Village. The research method used is descriptive method, through literature study. The results of the study indicate that technological developments are used to develop businesses, both in the production process, promotion, and sales which have succeeded in making this business progress and develop rapidly. This case can happen because of a change from a conventional process to a modern one. Along with the development of this business, it is hoped that it can help the economic conditions of entrepreneurs and the surrounding community become better and can open up new job opportunities. By utilizing technology and the role of the creative economy, it is hoped that it will have a positive impact on the progress of this home-based honey business so that it can be more widely known both nationally and internationally.
ANALISIS STRATEGI EKONOMI KREATIF DENGAN METODE TRIPLE HELIX PADA UMKM PAYUNG GEULIS DI KOTA TASIKMALAYA
Mardiana, Rosa;
Rosmawati, Servia;
Sartika, Sri Hardianti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.181
Payung geulis is one of the icons of the creative economy of the city of Tasikmalaya which has its own characteristics in its manufacture. This study aims to analyze the creative economy development strategy at Payung Geulis SMEs in the city of Tasikmalaya and the strategy used in this creative economy development is a SWOT analysis strategy with the Triple Helix method. In this study, data collection in the form of qualitative methods was also carried out by conducting observations and interviews at one of the Payung Geulis businesses in Tasikmalaya. The results of this study indicate that the Payung Geulis by Nailah Collection has decreased in production with a lack of promotional strategies, it will have an impact on the sustainability of the ongoing business. Based on the SWOT analysis that has been carried out, it can help business actors to be able to determine the strategies that must be carried out first in order to achieve the desired goals. Based on this decrease, it is necessary to have creativity and innovation in various ways in order to increase the production of this Payung Geulis business. Hence, it can be concluded that the creative economy strategy with the Triple Helix method in this Payung Geulis business can be said to be relatively dependent on the promotion strategy carried out by business actors.
TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, PENCATATAN PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. JMJ
Tirtana, Alfian Putra;
Harjanti, Wulandari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.182
This study aims to analyze the procedures for calculating, depositing, reporting, and recording Value Added Tax (VAT) CV. JMJ in 2020. The researchers in this study analyzed what CV. JMJ has complied based on Law Number 42 of 2009 concerning Value Added Tax (VAT). In practice, the researcher chose to use a qualitative method. The definition of qualitative method is a method that has the aim of providing an overview and an explanation of the main subject or core of the research, then described and explained in detail and in depth. The results show that CV JMJ has been designated as a Taxable Entrepreneur (PKP) by the KPP in 2020. VAT tax obligations start from the calculation, deposit, reporting, and recording/journaling of Value Added Tax on all purchase and sales transactions that occurred in the month running during 2020. After doing the research, CV. JMJ is a tax-abiding company because it uses the right way to calculate whether it is the tax charged from the transaction partner or the tax imposed on consumers or buyers, then CV. JMJ has never exceeded the specified time limit in making payments and reporting the VAT Period SPT in 2020, as well as CV. JMJ has recorded and journalized all transactions properly and correctly.
ANALISIS FAKTOR YANG MEMPENGARUHI INFLASI DI INDONESIA TAHUN 2015-2020
Putra, Novaldo Yanescha
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.183
Inflation is the most important indicators from economic and the rate of exchange always tries to be lower and stay stable. If the levels going high and become unstable, that will reflect a general and continuous increase in the prices of goods and services, weakening purchasing power of the population and thereby reducing national income. As a result, the inflation rate must be under control and the recent growth curve is visible. This study aims to analyzes the factors that affect inflation in Indonesia for the 2015-2020 period by the use of the Engel Granger (ECM) model error correction test to learn about the effect of variables such as currency supply and demand, interest rates and rate of exchange on inflation. The finding reveals that there is a positive and significant effect on the inflation rate in Indonesia. At the same time, compared to Indonesia's inflation rate, the Rupiah money supply (IDR) is positive and insignificant.
ANALISIS STRATEGI PEMASARAN ERIGO STORE BRAND FASHION LOKAL INDONESIA YANG MENDUNIA
Fardiana Putri, Rivani;
Fitriani, Elsa Windu;
Sartika, Sri Hardianti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.185
In doing business, business actors must be able to keep up with the times so that they are not left behind and remain in demand by the public, as well as marketing strategies in business that must continue to be able to expand market reach and innovate in the products they offer. One of the businesses that implements a marketing strategy by participating in the export program on the Shopee platform to optimize sales and introduce their products to the international scene is Erigo Store. The study aims to determine the strategy and marketing mix carried out by local fashion brand Erigo Store so that they could enter the international market. The main theory used is the theory of segmenting, targeting, positioning and the 4P marketing mix. The research used is a descriptive qualitative approach. Data collection is done by library research or literature study. The results of this research show that the analysis shows that Erigo Store uses a promotional strategy to follow the bazaar, create an official erigo website, endorse influencers, sell through various e-commerce, advertising through billboards, promotion through TikTok, and overseas expansion.
PENGARUH STARTUP SEBAGAI DIGITALISASI BAGI EKONOMI KREATIF DI INDONESIA
Ermawati, Sri;
Lestari, Putri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
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DOI: 10.55047/transekonomika.v2i5.186
Startups are very popular in Indonesia. The progress of technological digitalization has had a significant impact on the country's economy through a creative economy supported by the development of startups. This study aims to determine the impact caused by startups as digitalization for the creative economy in Indonesia. This study uses a qualitative descriptive method with the type of library research. The data used is secondary data. The results of this study indicate that the wider development of startups as digitalization is quite large to have a positive influence on the progress of the creative economy in Indonesia by looking at changes in consumer behavior of creative actors using digital technology to start businesses so that they get big profits. Because startups are digital-bound companies, it makes it easier for creative actors to sell products and services.