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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
 82   83   84   85   86 
THE INFLUENCE OF BPUM ON THE REGIONAL ECONOMY DURING THE COVID-19 PANDEMIC Rifai, Muhammad Darmawan; Djamaluddin, Sartika
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.v4i6.767

Abstract

The research objective is to analyze the influence of BPUM on the Regional Economy by considering HDI, poverty levels, PAD and labor force in MSMEs. This type of quantitative research uses panel data, namely secondary archival data on the population of Micro, Small and Medium Enterprises in cities and districts in all provinces in Indonesia. Data was obtained from the Ministry of Cooperatives, Small and Medium Enterprises, the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) for the period 2020 and 2021. The research population for all districts in Indonesia in 2020 and 2021 was 514 districts and cities. Based on the results of the Fixed Effect Model, the influence of BPUM on GRDP obtained a coefficient value of 0,010803, the influence of HDI on GRDP obtained a coefficient value of -0,0006866, the influence of poverty levels on GRDP obtained a coefficient value of 0,0212617, the influence of PAD on GRDP obtained a coefficient value amounting to 0,0009767, and the influence of the labor force on GRDP obtained a coefficient value of -0,0331359.
ANALYSIS OF THE IMPACT OF SOCIAL MEDIA MARKETING, SERVICE QUALITY, AND SALES ACTIVITIES ON THE INCREASE IN SALES OF PROBLEMATIC FINANCING GUARANTEES (DEFAULT) THROUGH AUCTION: CASE STUDY AT ABC ISLAMIC BANK Asari, Rani Ayu; Hartini, Sri
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.v4i6.768

Abstract

The study's purpose is to assess and disseminate the effect of the interaction between Social Media Marketing components, Quality, and Sales Activities on increasing the sales of customer guarantees for problem financing (losses) through auctions at ABC Service Sharia Bank. This study employs quantitative methodologies with a population of all workers of PT Bank Syariah ABC and a random sample of 30 respondents from Bank Syariah ABC employees in the Surabaya region. Data collection methods use questionnaires, case studies and interviews. The data analysis approach includes performing “Data Quality Tests”, “Classic Assumption Tests”, “Multiple Linear Regression Tests”, and “Hypothesis Testing”. Based on this study, the components of Social Media Marketing, Service Quality and Sales Activity, both on their own and in combination, have a notable influence on increasing sales of collateral for non-performing financing customers through auctions: Case Study at ABC Sharia Bank. The managerial implications for PT Bank Syariah ABC resulting from this research include optimizing the implementation or running of the three components above so that sales of customer collateral through auctions can increase significantly so that the rate of return or recovery of problematic/defaulting customers is reduced.
Strategies of the Department of Transportation in Regulating Street-Side Parking in Binjai City Br Sembiring, Yuninta Sartika; Rangkuti, Zoraya Alfathin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.770

Abstract

The primary goal of this research is to explore the Department of Transportation's approach to managing public roadside parking in Binjai City, as well as the challenges it faces. This is due to the role of the Binjai City Transportation Service as a key provider of services to the residents of Binjai City. According to the Minister for Administrative Reform's Decree No. 25 of 2004, public services encompass all activities carried out by service providers to meet the needs of service recipients and comply with legal requirements. The regulations governing public roadside parking in Binjai City are outlined in Mayor of Binjai Regulation No. 27 of 2018, which amends the retribution rates for parking services on public roads as specified in Regional Regulations of Binjai City No. 4 of 2011 regarding Public Service Retribution. The research approach employed is descriptive with a focus on qualitative analysis. Data collection involved interviews, observations, and documentation review. The data was qualitatively analysed using a theoretical framework centred on persuasive communication between the Department of Transportation and individuals engaged in illegal parking, as proposed by Effendy. The results of this study indicate that the persuasive communication pattern used by the Department of Transportation is weak against illegal parking actors. It is hoped that socialization will be further enhanced in the form of a persuasive approach itself, namely by inviting illegal parking actors to want to be sheltered or fostered by the Department of Transportation.
THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE: (Study of Industrial and Chemical Sector Companies Listed on the Indonesian Stock Exchange) Dewi, Ni Putu Ayu Rasita Nata; Hasibuan, Henny Triyana
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.v4i6.788

Abstract

The corporate value that has been owned by the company can influence public opinion. Good and high corporate value is able to increase public trust in the performance carried out by the company. The purpose of this study is to examine the effect of the implementation of green accounting and good corporate governance on corporate value. This study was conducted on industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Data were collected by observing the company's annual report and sustainability report. The sample in this study was taken using the purposive sampling method and obtained 58 companies as samples with a total of all samples used in five (5) periods being 248 samples. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that green accounting has a significant negative effect on corporate value. Good corporate governance has a positive effect on corporate value.
BRAND IMAGE, PRICE, AND PROMOTION: HOW DO THEY AFFECT SAMSUNG SMARTPHONE PURCHASE DECISIONS Prasetya, Hendra; Azizah, Nurul
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.v4i6.795

Abstract

This study seeks to analyze how brand image, price, and promotion impact the buying choices of SAMSUNG brand smartphones among students at the Faculty of Economics and Business, Wijaya Kusuma University Surabaya. The target group for this research includes students enrolled in the Faculty of Economics and Business at Wijaya Kusuma University in Surabaya. The sample characteristics include FEB UWKS students who have purchased and used SAMSUNG brand smartphones. The number of respondents in the sample was 96. The findings from the analysis of multiple linear regression and hypothesis testing using t-tests reveal that factors such as brand image, price, and promotion have a strong and favorable impact on the purchasing choices of SAMSUNG brand smartphones among students studying at the Faculty of Economics and Business in Wijaya Kusuma University, Surabaya. To improve consumer purchasing decisions, companies are expected to: (1) Enhance brand image by building a reputable company, increasing consumer satisfaction, and improving product quality; (2) Set more affordable prices that align with quality and benefits and maintain competitiveness; and (3) Conduct promotions that: (a) Utilize various promotional media and (b) Convey clear, interesting, and easy-to-understand messages.
The Importance of Financial Statements for MSMEs in South Tambun Subdistrict Prayogo, Yudhi Adnan; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.796

Abstract

The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.
Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar Kustri Widyana, I Gusti Agung Bagus Dhimas; Jati, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.797

Abstract

Taxpayers in Indonesia can calculate, remit and file taxes independently through the personal assessment system. Taxpayers' trust in this system is highly dependent on their level of loyalty. This study aims to identify the factors that influence the level of individual tax compliance at the Gianyar Primary Tax Office (KPP). Using a random sampling method, the study successfully collected 100 respondent samples. The research findings reveal that aspects of environment, understanding, awareness, and the application of tax sanctions comprehensively contribute to increasing individual compliance in fulfilling tax obligations. The results of the analysis reveal that increasing understanding at KPP has the potential to be significant in increasing taxpayer compliance. Such compliance is influenced by the existence of tax sanctions and the level of individual awareness. This study proves that there is a strong relationship between taxpayers' level of understanding and their compliance. In addition, a conducive environment and the proper application of sanctions can be a driving factor in increasing tax compliance.
THE INFLUENCE OF TAXATION KNOWLEDGE, MOTIVATION, PERCEPTION, AND SELF EFFICACY ON ACCOUNTING STUDENTS' INTEREST IN A CAREER AS TAX CONSULTANTS Maulana, Muhamad Reza Arfatul; As’ari, Hasim
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.v4i6.799

Abstract

The goal of this research is to investigate how understanding of tax laws, drive, interpretation, and confidence impact the desire of accounting students at Universitas Mercu Buana Yogyakarta to pursue a profession as a tax advisor. This study utilizes a quantitative methodology through conducting a survey with 61 accounting students at Mercu Buana University Yogyakarta who have finished taxation courses. The study utilized purposive sampling to gather data via an online questionnaire. The collected information was analyzed using the multiple linear regression method facilitated by SPSS software. Findings revealed that a deep understanding of taxation greatly impacts students' desire to pursue a career as a tax advisor. The more students comprehend taxation concepts, the more likely they are to consider a profession in this field. However, the results also show that motivation, perception, and self-efficacy do not have a significant influence on interest in a career as a tax consultant. This indicates that even though students have high motivation or self-efficacy, these factors do not directly increase their interest in becoming tax consultants if their tax knowledge is inadequate.
STRES KERJA DAN MOTIVASI KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN BANK SYARIAH MANDIRI DI KOTA MAKASSAR Sahabuddin, Romansyah; Alim Rahmat, Muhammad Rijal; Ayu Sandira, Nur Fadilah
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.v4i6.800

Abstract

This study aims to determine the effect of work stress, work motivation, and the effect of both simultaneously on the performance of Bank Syariah Mandiri employees in Makassar City. This research was conducted at the Bank Syariah Mandiri Office in Makassar City with a research unit of permanent employees aged 20-40 years with a minimum work period of 1 year and a high school educational background and a maximum of Master degree (S2). The total population is 409 employees spread across 8 branch offices and sub-branches. The method chosen to determine the sample is purposive sampling and proportional sampling method and the results obtained are 202 samples. Furthermore, data collection was carried out using questionnaire, observation, and interview methods. The research hypothesis was tested through multiple regression analysis using the SPSS program. The research shows that work stress and work motivation have a significant influence on the performance of Bank Syariah Mandiri employees in Makassar City. Unmanaged work stress can reduce productivity, loyalty, and increase employee turnover, while good work motivation tends to improve performance.
DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT Astuti, Ni Putu Ayu Purnama; Suartana, I Wayan; Rasmini, Ni Ketut
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.v4i6.801

Abstract

Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.

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