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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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THE INFLUENCE OF ENTREPRENEURIAL MOTIVATION AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP IN UNPAM ACCOUNTING STUDY PROGRAM STUDENTS Sadiqin, Amin
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.v4i6.804

Abstract

The main goal of this study is to investigate how entrepreneurial motivation and family environment impact the enthusiasm for entrepreneurship among students in the Unpam Accounting program. For this investigation, the Lemeshow formula was utilised, resulting in a sample size of 100 participants with a margin of error of 10%. The primary data for this study was gathered through surveys. The data was then analysed using SPSS version 26 software. The findings revealed that: 1) The individual effect of entrepreneurial motivation (X1) on the interest in entrepreneurship (Y) for Unpam Accounting students was positive and significant; 2) The individual impact of family environment (X2) on interest in entrepreneurship (Y) for Unpam Accounting students was also positive and significant; 3) Both entrepreneurial motivation (X1) and family environment (X2) together had a positive and significant impact on interest in entrepreneurship (Y) for Unpam Accounting students; and 4) The combined influence of entrepreneurial motivation (X1) and family environment (X2) on interest in entrepreneurship (Y) among Unpam Accounting students was 54%, leaving 46% potentially affected by external factors not explored in this study.
ANALYSIS OF THE EFFECT OF IMPLEMENTING A DIGITAL TECHNOLOGY-BASED ACCOUNTING SYSTEM ON THE FINANCIAL PERFORMANCE OF MSME’S IN INDONESIA Komariyah, Fitri
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.v4i6.805

Abstract

The primary objective of this study is to examine the impact of introducing a digital technology-driven accounting system on the financial outcomes of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In today's digital age, integrating technology into accounting systems plays a crucial role in enhancing the efficiency and transparency of financial reporting in MSMEs. The research employs a quantitative approach, utilizing a survey method to gather data from 150 MSMEs operating across various industries. Through the analysis of data using multiple linear regression, the study aims to assess the correlation between the implementation of a digital accounting system and financial performance, as measured by metrics such as profitability, cost effectiveness, and liquidity. The findings of this study reveal a positive and significant impact of incorporating a digital technology-based accounting system on the financial performance of MSMEs. The results suggest that MSMEs that embrace accounting technology demonstrate superior financial performance in comparison to those that adhere to traditional approaches. Consequently, this research imparts practical implications for MSME operators, encouraging them to actively adopt digital technology as a means to enhance financial performance and gain a competitive edge in the market.
ANALYSIS OF SOCIAL RETURN ON INVESTMENT (SROI) IN CREATING SHARED VALUE (CSV) ACTIVITIES IN THE “SAYURPRENEURSHIP 4.0: DIGITALIZATION STRATEGY FOR VEGETABLE TRADERS” PROGRAM Asari, Rani Ayu; Agustina, Tri Siwi
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.v4i6.806

Abstract

Social Return on Investment (SROI) analysis is an important tool in measuring the social impact of a program or activity by comparing the social value generated against the costs incurred. Creating Shared Value (CSV) activities in the "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Traders" activity have the aim of improving the welfare of vegetable traders by applying digital technology and business innovation. This article will discuss how this activity not only provides economic benefits for traders, but also social contributions that have a big impact on the surrounding community. Through the SROI approach, this activity is expected to provide an overview of the social value added generated, such as increased trader income, better food accessibility, and empowerment of local communities. The methodology used is to identify, measure, and evaluate the results obtained from the implementation of digitalization in the activity "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Traders". By involving stakeholders and systematic data collection methods, the results of the analysis are expected to provide strategic recommendations for sustainable program development and have a positive impact on all parties. This analysis is expected to help program developers and investors understand the importance of social investment and the benefits of programs that promote shared value. In this case, the "Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Vendors" program focuses not only on financial returns, but also on building sustainable social value for the community.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) Pratama, Mohammad Rian; Utami, Endang Sri
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.v4i6.810

Abstract

The worth of a firm is a crucial element. This is because it can reflect how well a corporation performs. Company performance consists of various components, one of which is financial performance. Investors often use financial performance as a parameter when making stock investment decisions. This study aimed to prove whether financial performance affects the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2022-2023. The population observed in this study is all companies in the property and real estate sector listed on the Indonesia stock exchange for 2022-2023. The sample collection uses certain criteria better known as purposive sampling, so there are 60 sample companies, and the total research data is 120. The analysis method is done by applying the classical assumption test and multiple linear analysis, with a decision stating that the data is normally distributed and free from all symptoms of basic assumptions in regression analysis. Hypothesis testing reveals that partial results of liquidity, profitability, and activity variables can affect firm value, while solvency variables cannot affect firm value. For simultaneous testing, liquidity, solvency, profitability, and activity variables can affect firm value. The outcomes of this study are expected to participate in the development of financial theory which will certainly help enrich the understanding of how firm financial elements influence value and can accommodate financial analysts in making more informed decisions.
The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021 Ananta, Basitho Majid Endi; Erawati, Ni Made Adi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.811

Abstract

This study aims to analyze the influence of PAD, DAU, and DBH on the allocation of capital expenditure in Bali Province between 2018 and 2021. Bali Province as one of the main tourism centers in Indonesia faces challenges in managing its regional financial resources, especially local revenue (PAD), General Allocation Funds (DAU), and Profit-Sharing Funds (DBH). This research is ex post facto research. The scope of this research is Bali Province which includes 1 city and 8 districts. The data used in this research was obtained from observations made on the 2018-2021 APBD realization report. Multiple linear regression was used in the analysis to explore how different factors are related to changes in the allocation of capital expenditure. The results indicated that local revenue has a favorable effect on the allocation of capital expenditures. Similarly, the allocation of general funds was shown to positively influence changes in capital expenditure allocation. On the other hand, profit sharing funds did not show any notable impact on changes in capital expenditure allocation. These research outcomes could serve as a foundation for improving the allocation of capital expenditure within the Bali Provincial Government. This can be done in several ways, namely by increasing local original income and paying attention to general allocation funds.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community) Prasetyo, Hendra Dwi
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.v5i1.822

Abstract

The primary objective of the study is to analyse how live streaming and online customer reviews influence consumer interest in making purchases at TikTok Shop. A descriptive quantitative research approach was employed, involving a questionnaire administered to 100 participants from the Pamulang District. The sampling method utilised purposive sampling, with participants required to be at least 18 years old and have made purchases at TikTok Shop. The findings revealed that both live streaming and online customer reviews had a significant positive impact on buying interest at TikTok Shop within the Pamulang District community, both individually and collectively. According to the coefficient of determination, the independent variables accounted for 53.2% of the variability in purchase intention, with the remainder being influenced by unexamined factors. The implications of this study indicate that live streaming-based marketing strategies and the provision of online customer reviews are effective in increasing buying interest on social media, especially on the TikTok Shop platform. This research supports the importance of utilizing interactive features to strengthen consumer trust and product attractiveness in the e-commerce market.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND COMPANY SIZE ON MARKET REACTION MODERATED BY SUSTAINABILITY REPORT ASSURANCE IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2023 Fadilla, Nadya; Yenti, Riza Reni
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.v4i6.829

Abstract

This study is inspired by the need to share sustainability data to boost investor trust, particularly in the face of challenges related to upholding a favorable corporate reputation. The main goal of this study is to investigate the effect of revealing sustainability reports and the company's size on market reaction, considering the role of sustainability report assurance as a moderating element. The research relies on data from sustainability and financial reports of companies on the Indonesia Stock Exchange between 2019 and 2023. Researcher employed multiple linear regression and Moderated Regression Analysis (MRA) as the analysis techniques. The findings showed that sustainability report disclosure has a significant effect on market reaction, while company size does not show a significant effect. In addition, sustainability report assurance is unable to moderate the relationship between sustainability report disclosure and market reaction. This study underscores the importance of comprehensive sustainability report disclosure to attract positive market reactions, although the role of assurance still needs to be improved. The implication of this research is the need for companies to strengthen sustainability reporting in accordance with international guidelines and consider additional strategies to increase credibility and investor appeal.
Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
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.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
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.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.

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