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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,
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.
Articles 932 Documents
SENTIMENT ANALYSIS AND CLUSTERING OF ISP SERVICE USERS BASED ON SOCIAL MEDIA PLATFORM X IN INDONESIA USING K-MEANS METHOD Kurniawan, Marcel; Achmadi, Hendra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.728

Abstract

This study analyzes user sentiment towards Internet Service Providers (ISPs) in Indonesia using the social media platform X (formerly Twitter). Data was collected using web scraping and processed with TF-IDF to convert text into numerical representations. Sentiment was determined using the NLP BERT model. The K-Means Clustering method was used to group negative tweets based on content similarity. The data consists of 6.000 negative tweets. The analysis identified three main clusters: technical issues (network disruptions, high prices, slow connections), customer service and interactions, and communication and customer satisfaction. Inter-cluster distances were: Cluster 1 and Cluster 2 (0.460), Cluster 1 and Cluster 3 (0.349), Cluster 2 and Cluster 3 (0.341). Intra-cluster variations were: Cluster 1 (0.140), Cluster 2 (0.113), Cluster 3 (0.064). Managerial implications include the need to improve technical service quality, customer service responsiveness, and billing transparency. The study's limitations include the limited amount of data and potential bias. Future research is suggested to use regression models to predict customer satisfaction based on complaint patterns and user sentiment.
IMPROVING PERFORMANCE THROUGH APPLICATIONS ON GRABFOOD DRIVERS PT. GRAB INDONESIA IN SURABAYA CITY Massaid, Muhammad Alif; Winarsih, Tutik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.729

Abstract

Currently, it is known that the use of the internet and electronic goods in Indonesia has increased drastically with the emergence of online buying and selling sites and services. The increase in online buying and selling systems and online food delivery services has led to the emergence of new applications such as Go-Jek, Grab, In-Driver and others, where these applications provide many kinds of services such as 2-wheeled and 4-wheeled delivery services, food delivery services, delivery services. goods, shopping services, house cleaning services and many more. This research aims to determine the performance of Grabfood PT drivers. Grabfood Indonesia since there were changes to the Grabfood application in the city of Surabaya. The approach used in this research is descriptive. The population in this study were all Grabfood PT drivers. Grab Indonesia in Surabaya City. The sample used in this research used quota sampling of 60 drivers in the city of Surabaya. The data collection techniques used in this research were interviews and questionnaires. The results of this research show the performance of Grabfood PT drivers. Grab Indonesia is positive regarding changes to the Grabfood application.
PENGARUH PROFITABILITAS DAN LEVERAGE PADA PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL PEMODERASI Anggraini, Kadek Angelita Armeitya Dwi; Noviari, Naniek
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.730

Abstract

The study attempts to gather empirical evidence of the influence of profitability and leverage on tax avoidance with the political connections serving as moderating variables. A mining sector business listed on the Indonesian Stock Exchange (IDX) for the 2018–2022 timeframe makes up the research population. Data analysis techniques are purposive sampling as well as samples selected of 22 companies with 110 observations. Moderate Regression Analysis is utilized to regress data with the help of Eviews 10. The research gains profitability and leverage has a positive effect on tax avoidance. Based on the experiments that have been conducted, the research can validate both the positive accounting theory and the agency theory. The practical implications of research can be used as a reference material for governments to enhance regulatory and supervisory capabilities as well as references for researchers for future advanced studies.
SYSTEMATIC LITERATURE REVIEW: SPIRITUAL LEADERSHIP DALAM KONTEKS MANAJEMEN Khomsin, Hanif Silmi; Supriharyanti, Elisabeth
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.731

Abstract

This research aims to examine the spiritual leadership model of leadership as popular research. Leadership is an important factor in an organization in influencing its followers to achieve certain goals. Spiritual leadership can theoretically shape behavior into three, namely vision, hope/faith and altruistic love. The method used was a systematic literature review (SLR) approach, by identifying 29 relevant articles taken from the Scopus database which were analyzed. The results of this research indicate that spiritual leadership aims to have a positive impact on the organization so that it requires development in testing spiritual leadership with technological advances.
MODERASI MONEY ATTITUDE DAN MEDIA EXPOSURE DALAM MODEL GAMBLING BEHAVIOR PADA MAHASISWA AKUNTANSI Syakara, Ghoin Ashar; Utami, Budi Barata Kusuma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.735

Abstract

This study examines the effect of gambling motives on gambling behaviour with money attitude and media exposure as moderating variables in accounting students. The sample of this study amounted to 101 accounting students who were randomly selected. The analysis technique used is SEM PLS with the help of the SmartPLS3.0 application. The results of this study indicate that gambling motives have a significant influence on gambling behaviour, but money attitude and media exposure do not moderate this influence. This study contributes to the literature on gambling behaviour and can be a consideration for the world of education to educate students regarding the risks of gambling. The current study targeted interventions and educational programs are required for gambling behavior among university students, in particular, those studying finance-related subjects. Therefore, these findings can be useful in the design of curriculum elements which have the aim of raising the awareness of students about the risks of gambling and financially responsible behaviors.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS Mustika, Evitha Puspa; Nursiam, Nursiam
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.736

Abstract

This study is a quantitative research aimed at analyzing the effects of profitability, liquidity, and leverage on tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. Using purposive sampling, the study involved 18 companies as samples. Using multiple linear regression with the help of SPSS 24 software, the data have been analyzed. These findings uncover that the profitability has significant impact on tax aggressiveness with t-value of 2.150 which goes beyond the critical value of 1.98827 and a significant value of 0.034 (<5%) thus confirming H1. Additionally, liquidity substantially impacts tax aggressiveness where t-value is -2.450 which exceeded the critical value by -1.98827 and its significance was 0.016 (<5%) this confirm H2. On the contrary, Leverage had an adverse significant effect to Tax Aggressiveness as indicated by t-value of -4.136 being less than the critical value equal to -1.98827 and also had significance equal to 0.000 which is less than 5%, thus verifying the H3.
ANALYSIS OF STOCK PERFORMANCE IN TECHNOLOGY SECTOR COMPANIES LISTED ON IDX 2021-2022: INDONESIA POINT OF VIEW Fauzi, Muhammad Zufar; Rochmatullah, Mahameru Rosy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.737

Abstract

The objective of this research is to examine how Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), and Price to Book Value (PBV) influence stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) by the end of December 31, 2023. The study's target group is made up of 44 companies, with a total of 26 companies being chosen as samples through purposive sampling, based on certain criteria such as consistently issuing financial reports from the years 2021 to 2022. The data used in this research are secondary data collected from the financial reports of companies that are available on the official IDX website. The analysis technique employed is multiple linear regression, involving hypothesis testing through t-tests, F-tests, and R Square tests. The outcomes of this study reveal that the variables of EPS and PBV have a notable influence on stock prices. However, the NPM, DAR, ROA, ROE, DER, and PER variables do not display a significant impact on stock prices.
THE ROLE OF INNOVATION IN ENHANCING FINANCIAL PERFORMANCE IN YOGYAKARTA'S CREATIVE INDUSTRY Kuncoro, Andreas Mahendro; Subroto, Melvin Rahma Sayuga; Ohara, Eric
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.738

Abstract

This study explores the impact of various types of innovation—organizational, process, product, and business model innovations—on the financial performance of firms in Yogyakarta's creative industry. The research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 57 creative industry firms. The findings indicate that organizational innovation significantly enhances process and business model innovations, which in turn positively affect financial performance. However, the direct impact of organizational innovation on product innovation is not significant, suggesting the need for a more integrated approach to foster product development. The study highlights the essential of innovative practices and adaptive business models in driving financial success in the creative industry. These insights are crucial for managers and policymakers aiming to boost the financial performance of creative firms through strategic innovation.
THE INFLUENCE OF WORKLOAD, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Purwanto, Sofia Rizky; Meilani, Yohana F. C. P.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.739

Abstract

The objective of this research is to explore how the performance of employees at PT. XYZ is influenced by their workload, motivation, and the environment in which they work. This research utilises quantitative methods by administering surveys to employees across different sectors, with a total of 108 participants. The gathered information was analysed using model assessment and structural equation modelling through SmartPLS 4.1.0.2. According to the data analysis, the performance of employees at PT. XYZ is influenced by the amount of work they have, their motivation levels, and the environment they work in. The findings suggest that motivation and work environment play a crucial role in enhancing employee performance, whereas workload does not seem to have a significant detrimental impact. The results of this research can offer important perspectives, proof, and understanding to scholars and personnel managers. Organizations can establish a strong workforce that helps achieve the best organizational objectives by introducing methods to supervise workload, boost work drive, and enhance the work atmosphere. It is recommended that personnel managers create guidelines concentrating on controlling workload, hiring, education, drive, and enhancing possibilities while promoting a forward-thinking attitude among workers. These measures will promote creativity, cognitive flexibility, punctuality, and enhance worker effectiveness and results.
PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Pratama, Yohanes Mario; Lusiani, Hanny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.740

Abstract

Auditors will need to note any major problems found during the audit in 2022 when the Audit Standard on disclosing important audit items is implemented. This process of identifying significant issues affects the audit completion time. In addition to key audit matters, company size and profitability also influence the duration of the audit. This study aims to analyze the impact of disclosing key audit matters, company size, and profitability on audit report lag. The method applied is multiple regression analysis on companies listed on the Indonesia Stock Exchange for the period of 2022-2023. The findings indicate that disclosing key audit matters can shorten audit report lag; the more key audit matters disclosed, the faster the audit process can be completed. Company size has a negative impact on audit report lag, while profitability does not affect audit report lag. The study highlights that shortening audit report lag is crucial for reducing economic uncertainty. When auditors can complete the audit report earlier, stakeholders can make better decisions based on accurate and up-to-date information, thus reducing economic uncertainty and the information gap between management and other stakeholders.