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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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DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG Widodo, Uun Purwati; Semaun, Syahriyah; Aminah, Sitti; Bahri. S, Andi; Nurhayati, St.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.702

Abstract

Community empowerment is one of the efforts made to improve community welfare. This effort can be carried out through various approaches, one of which is Corporate Social Responsibility (CSR), a program that focuses on community and environmental empowerment as a form of social responsibility for companies located in a region. This research aims to determine the impact of Corporate Social Responsibility (CSR) programs implemented by PT UPC Sidrap Bayu Energi in improving community welfare in Sidenreng Rappang Regency. This is qualitative research with a field research approach to observe the impact of PT UPC Sidrap Bayu Energi's Corporate Social Responsibility (CSR) program on community welfare in Sidenreng Rappang Regency. The data in the research were collected through interviews with PT UPC Sidrap Bayu Energi and residents in Pabberesseng Hamlet as beneficiaries. The results of this research indicate that the Corporate Social Responsibility (CSR) program implemented by PT UPC Sidrap Bayu Energi succeeded in achieving 85% of their goal and provided significant benefits to the community in Sidenreng Rappang Regency. CSR programs such as providing clean water, solar electricity, road repairs, playground construction, and school sanitation have contributed to improving the health, economic productivity, and quality of life of the community.
ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT Jaya, Andi Herman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.704

Abstract

Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to analyze the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Morowali Regency's Regional Original Income. The research employs calculations of these ratios for Local Revenue. Results show that the Independence Ratio had an average value of 24.97 percent, falling within the medium independence criteria. This indicates that the region has not yet achieved full independence. The average Effectiveness Ratio is 2.68 percent, reflecting that the realization of Regional Original Income (PAD) is greater than the target set by the Morowali Regency Government, suggesting effective task execution. The average Efficiency Ratio is 1.72 percent, meaning that the realized PAD obtained by Morowali Regency exceeds the costs incurred in collecting it. This indicates efficient PAD collection, as the realized income is greater than the budget allocated for its collection.
PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

Abstract

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.
MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS Astawa, I Gede Candra Ari; Suaryana, I Gusti Ngurah Agung
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.706

Abstract

The introduction of PMK 120 of 2023, which offers DTP VAT incentives for the construction of landed houses and flats in the 2023 fiscal year, has led to a reaction in the capital market measured by Abnormal Return and Trading Volume Activity. A quantitative Event Study research is conducted to determine if there are any significant differences in Abnormal Return and Trading Volume Activity before and after the implementation of PMK 120 of 2023. Companies in the property and real estate sector listed on the Indonesia stock exchange were selected as the research sample through a purposive sampling method, totaling 84 samples. The One-Sample Wilcoxon Signed Rank Test was used as the analytical tool for this study. The findings of the research indicate that while there were no significant Abnormal Returns, there was a significant increase in Trading Volume Activity, suggesting that PMK 120 of 2023 has altered the expectations of individual investors. It is hoped that investors will be able to make informed decisions to either generate income or mitigate risks in the future capital market environment.
DIGITALIZATION DOCUMENT CONTROL AND DATA RECORDS MANAGEMENT TO SUPPORT BUSINESS INTELLIGENCE OF INTEGRATED DOCUMENTED INFORMATION CONTROL ACTIVITIES AT PT X Sertiya Putri, Kartika Dyah; Yulianti, Praptini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.707

Abstract

Digitalization plays an important role in improving document control and data records management to support documented information control activities that integrate business intelligence. This research aims to analyze the impact of digitization in document control and data records management at PT X, as well as how digital technology can improve the efficiency and effectiveness of documented information management. This research uses a descriptive method with a qualitative approach, in the form of a case study at PT X. Primary data was obtained through in-depth interviews with PT X system management staff and direct observation, while secondary data was collected from company documents, annual reports, applied ISO standards, and related literature. The data analysis technique used was thematic analysis. The results showed that a digital document management system can organize documents more efficiently, enable easier and faster access, and improve compliance with ISO standards. Digitalization in document control and records management at PT X resulted in improved operational efficiency, regulatory compliance, and competitive advantage. This research emphasizes the importance of managerial support and organizational culture change in the implementation of digital technology. Thus, the integration of digital solutions not only facilitates better information management but also supports the continuous improvement and business success of PT X in the modern business landscape.
INFORMATION DETECTION OF BID-ASK SPREAD AND FIRM SIZE ON EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Putri, Roostina Nugrahani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.708

Abstract

The objective of this research is to examine how bid-ask spread and company size impact earnings manipulation, with effective corporate governance acting as a moderating factor. This research employs a quantitative method by analyzing secondary data sourced from the annual reports of manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Samples were collected using purposive sampling with specific criteria. The results showed that a larger bid-ask spread can result in more earnings manipulation, while company size does not significantly affect earnings manipulation. Good corporate governance affects the bid-ask spread and earnings management relationship, but not the company size and earnings management relationship. This study highlights the significance of implementing good corporate governance in reducing earnings management practices and advises investors to consider corporate governance before investing.
PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT: (Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Komang, Cynthia Prisilia Winawan; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.709

Abstract

The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The financial reports and annual reports of infrastructure companies are documented for the collection of research data. The research analyzed 64 samples. This research applies descriptive statistical analysis technique, classical assumption test, double linear regression test, model validity test (F test), determination coefficient test, and hypothesis test (t test). The results of the research can explain the persistence of the audit committee influence the audit fee positively and significantly. Audit effort does not influence audit fee significantly, and profitability influence audit fee positively but not significantly. The research implies the need for regular audit committee meetings to help auditor identify the auditing risk to companies, thus helping to determine an appropriate audit fee.
STRATEGI BAURAN PEMASARAN 9P DAN CUSTOMER CENTRISM TERHADAP PENINGKATAN JAMAAH PERSPEKTIF PEMASARAN SYARIAH (Studi: Travel Haji dan Umrah di Ajattapareng) Umar, Umrah Yani; Darmawati, Darmawati; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.710

Abstract

Marketing is important for business success. The right marketing strategy is very diverse, such as the 9P marketing mix and Costumer Centrism. The application of marketing strategies is important in achieving business goals. The purpose of this study is to analyze the application of sharia marketing strategies using the 9P marketing mix concept in the Hajj and Umrah travel business, and to see how this strategy can increase the number of pilgrims and customer satisfaction. This research uses the interview method to collect data. Interviews were conducted with the leaders and pilgrims of the four travel agents that became the object of research. The results showed that the 9P marketing mix increased the number of pilgrims of Hajj and Umrah travel agents in Ajattapareng. Sharia marketing principles such as transparency, honesty, and good service help increase customer satisfaction and create a competitive advantage. Data for 2019-2023 shows an increase in the number of pilgrims in 2023 thanks to packages that comply with regulations, competitive prices, satisfactory facilities, effective promotions, friendly service, and simple processes. A customer centrism approach is also applied to focus on customer satisfaction.
THE INFLUENCE OF VIRAL MARKETING, BRAND IMAGE, FOOD QUALITY AND FOOD PRICE MIXUE ON REPEAT ORDERS FOR GEN Z CONSUMERS IN MEDAN CITY Sherly, Sherly; Qian, Violyn; Lubis, Fajar Rezeki Ananda; Hasibuan, Thezar Fiqih Hidayat
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.711

Abstract

The objective of this study is to investigate how Viral Marketing, Brand Image, Food Quality, and Food Price affect Repeat Orders at Mixue Medan. This study falls under the category of quantitative research. The research will involve all customers who have bought items at Mixue in Medan City in 2022, a population too vast to quantify. With 18 question items in the research, a minimum of 90 samples will be needed. The findings from the study indicate that the initial hypothesis has been confirmed, namely Viral Marketing influences Repeat Orders at Mixue Medan, the second hypothesis is accepted, namely Brand Image influences Repeat Orders at Mixue Medan, the third hypothesis is accepted, namely Food Quality influences Repeat Orders at Mixue Medan, the fourth hypothesis is accepted, namely Food Price influences Repeat Orders in Mixue Medan and the fifth hypothesis is that Viral Marketing, Brand Image, Food Quality and Food Price influence Repeat Orders in Mixue Medan.
ANALYSIS OF FINANCIAL PERFORMANCE AND COMPANY SHARES BEFORE AND AFTER SEASONED EQUITY OFFERINGS Susilo, Bintang Arhya Wisesha; Ariyanto, Dodik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.712

Abstract

Seasoned Equity Offerings (SEO) is a company strategy to increase capital by issuing new shares to existing investors. The goal of this study is to evaluate the financial success of the corporation prior to and following search engine optimization (SEO) by examining indicators such as current ratio, debt to equity ratio, return on assets, price to book value, and stock returns. This research uses secondary data from 76 companies listed on the Indonesia Stock Exchange (BEI) that carried out SEO in the 2017-2021 period. Data were analyzed using descriptive statistics, the Kolmogorov-Smirnov normality test and the Wilcoxon Signed Rank Test to see notable differences between financial performance and stock performance before and after SEO. The research results show that there are significant differences in the proxies for current ratio, dept to equity ratio, price to book value and stock returns after SEO, but there are no significant differences in the proxies for return on assets.

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