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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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Doritos Product Marketing Innovation Based on Doritos Flat Life on TikTok Social Media to Increase Sales Taufiq, Achmad; Hadi, Bawa Mulyono; Mau, Daniel Pandu
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.v5i1.834

Abstract

Innovative product marketing is essential in increasing sales in today's digital age, especially through social media platforms such as TikTok. This research aims to analyse the marketing strategy used by Doritos in the campaign, as well as evaluate its impact on product sales and audience engagement. The research method used is qualitative with data collection techniques through in-depth interviews, content analysis, and consumer surveys. The results revealed that using TikTok as a marketing platform was effective in increasing brand awareness and sales. The campaign successfully created high engagement through hashtag challenges, collaboration with influencers, and organic content. A 30% increase in sales in the first month of the campaign, as well as positive engagement levels from TikTok users, showed that this marketing approach was effective. The implication of this research is the importance of understanding the audience and adapting to the dynamics of social media platforms to achieve success in digital marketing.
The Influence of Discipline and Work Motivation on Employee Performance with Job Satisfaction as Mediation at PT. Jasiyah Travel Service Jaya, Asmin; Idris, Rabihatun; Hardiani, Hardiani
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.v5i1.835

Abstract

This study seeks to investigate how work discipline, work motivation, and job satisfaction impact employee performance directly. It also examines the direct influence of work discipline and work motivation on job satisfaction. The study looks into the indirect impact of work discipline and work motivation on employee performance, with job satisfaction acting as a mediator. Data was collected through questionnaires from a sample of 32 respondents at PT. Jasiyah Travel Service. The questionnaire results were analysed for validity and reliability using the PLS model scheme. Several tests were conducted to evaluate the model, including determinant coefficient tests, goodness of fit tests, and hypothesis tests. SmartPLS version 3 was used for data processing. The study found that work discipline and job satisfaction positively impact employee performance. Work discipline also has a positive effect on job satisfaction. However, work motivation does not affect employee performance or job satisfaction. Work discipline was found to indirectly influence employee performance through job satisfaction as a mediator, while work motivation did not have the same effect.
The Influence of Transformational Leadership Style and Organizational Commitment on Loyalty with Job Satisfaction as an Intervening Variable in Employees of CV. Amanda Brownies Parinding, Ryco Julianboy; Mappamiring, Mappamiring; Muhammadin, Akhmad
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.v5i1.836

Abstract

The objective of this research is to analyze how transformational leadership, organizational commitment, and job satisfaction impact loyalty. It also looks at how transformational leadership and organizational commitment affect job satisfaction. Additionally, it examines the indirect impact of transformational leadership and organizational commitment on loyalty, with job satisfaction acting as a mediator. The study focuses on employees at CV. Amanda Brownies and utilizes questionnaires to collect primary data from a sample size that is saturated. The survey involves 100 participants. The validity and reliability of the questionnaire results were assessed through the PLS model and model evaluation. Various tests were conducted including determinant coefficient tests, model goodness of fit tests, and hypothesis tests, both directly and indirectly. The data processing was completed using SmartPLS version 3. The study's findings clearly indicate that transformational leadership, commitment to the organization, and job satisfaction all have a positive and impactful influence on loyalty. Additionally, the study suggests that transformational leadership specifically contributes to loyalty through job satisfaction, while organizational commitment has no direct impact on loyalty through job satisfaction.
The Role of Quality, Promotion, and Product Uniqueness in the Decision-Making to Purchase Batik Gayatri Prabawanti, Benedicta Evienia; Ramawati, Yussi
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.v5i1.837

Abstract

Batik is a valued cultural heritage of Indonesia, loved by both domestic and foreign tourists. The batik industry is growing, leading to tough competition. Producers need to enhance quality, promotion, and appeal to attract customers. New players are entering the market, so Batik Gayatri must innovate to stay successful in the fashion industry. This research aims to determine the influence of product quality, promotion, and uniqueness on Batik Gayatri's purchasing decisions. Product quality is one of the factors that shows durability, reliability, and other valuable attributes of a product. Promotion is a marketing tool that every business actor must have. Promotion can be done in various ways, including using social media and digital technology to carry out promotions. The product's unique features need to be consistently emphasized to both current and potential customers. The uniqueness of the product gives an idea of the various innovations made by Batik Gayatri in the fashion sector. This research uses quantitative methods, which are analyzed using SEM-PLS to determine the influence of quality, promotion, and product uniqueness on purchasing decisions for Batik Gayatri. Research respondents are consumers who buy and use Batik Gayatri products. Data and information collection for research purposes was carried out through interviews and distributing questionnaires. The research results show that only product uniqueness significantly affects purchasing decisions, while product quality and promotion do not directly influence purchasing decisions. Apart from that, the uniqueness of the product and quality through product promotion is also insignificant in consumer purchasing decisions.
The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator Wijayanti, Winola; Arman, Rifqah Zakiyah; Rasyid, Syarifuddin; Darmawati, Darmawati
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.v5i1.841

Abstract

This research investigates how stock trading volume and market capitalization impact stock prices in manufacturing companies listed on the Indonesian Stock Exchange between 2017-2019. It also explores the potential influence of managerial ownership on this relationship. Using a quantitative methodology with a correlational design, the study focuses on a sample of manufacturing companies selected via purposive sampling from the Indonesia Stock Exchange. Data was gathered from secondary sources accessed through www.idx.co.id. Analysis involved multiple linear regression and moderating regression using the Moderated Regression Analysis (MRA) approach. Results indicate that stock trading volume has a detrimental effect on stock prices, whereas market capitalization has a beneficial impact. Interestingly, managerial ownership was found not to moderate the link between trading volume and stock prices, but it did moderate the relationship between market capitalization and stock prices.
Analysis of Financial Behavior on the Investment Decisions of Civil Servants in the Class I Checkpoint Immigration Office Malang Fatoni, Zulfikar; Musdalifa, Marissa Ulfa; Liandana, Elis M.
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.v5i1.842

Abstract

Every investment requires good decisions, as these decisions will affect future investment returns. Public access to financial products and services continues to increase and is increasingly accessible, but without good financial understanding and management, this will not have a positive impact, especially for the younger generation. The purpose of this study was to determine financial behavior towards Civil Servants (ASN) investment decisions within the Class I Checkpoint Immigration Office Malang. The research method used is qualitative, which describes each variable used. The results of this study concluded that the results of financial behavior literacy affect the way an individual thinks about financial conditions and affect ASN investment decision making within the Class I Checkpoint Immigration Office Malang. In addition, it also shed light on the strategies in terms of finance and better management will make it easier for Civil Servants (ASN) to live their daily lives.
Dampak Perpajakan Akibat Perubahan Batubara Menjadi Barang Kena Pajak Berdasarkan Undang-Undang No. 11 Tahun 2020 bagi Pengusaha Batubara (Studi Kasus PT XYZ) Al Haqi, Muhammad Abyan; Yuniarwati, Yuniarwati
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.v5i1.843

Abstract

The impact of changing the status of coal to Taxable Goods (BKP) based on Law No. 11 of 2020 and its implications for taxation for companies, with a case study of PT XYZ. The main problem faced is tax disputes due to differences in interpretation regarding the time of delivery of goods that affect the imposition of Value Added Tax (VAT). This study aims to evaluate the problem based on applicable accounting standards and tax regulations and provide recommendations to prevent similar disputes in the future. The research method used is descriptive qualitative with data collection techniques in the form of interviews, participatory observation, and analysis of related documents such as financial statements, tax invoices, and shipping documents. The results show that tax disputes arise due to discrepancies in revenue recognition and transaction recording between companies and tax authorities. PT XYZ should have recognized revenue at the time the Berita Acara Serah Terima (BAST) (also refer to Handover Report or Minutes of Handover) document was issued, which marked the transfer of rights and risks of the goods. In addition, the Input Tax credited before the company was confirmed as a Taxable Entrepreneur (PKP) was not in accordance with tax regulations. The implications of this study highlight the importance of adequate accounting documentation and revenue recognition as per accounting standards to ensure compliance with tax regulations.
The Influence of Brand Equity, Product Quality, and Customer Satisfaction on Repurchase Intention of Scarlett Skincare in Batam City Simarmata, Rona Natalia; Husein, Alice Erni
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.v5i1.845

Abstract

Due to air pollution and also the trend of the global skincare industry which has been experiencing rapid growth in recent years, this has increased the demand for skincare products that focus on skin protection in Batam City. The evaluation of a customer's intention to repurchase a product can be determined by two key factors. One of the crucial factors for customers when deciding to repurchase is the quality of the product. Despite this, some users have reported issues with Scarlett products, such as skin irritation, breakouts, and ineffective results like brightening or moisturising. The main goal of the researcher is to examine how independent variables like brand equity, product quality, and customer satisfaction impact the likelihood of a customer repurchasing a product. The research approach utilised in this study is quantitative. There are two types of variables involved in this investigation - independent variables (brand equity, product quality, and customer satisfaction) and a dependent variable known as repurchase interest. The findings from this study indicate that brand equity, product quality, and customer satisfaction play a significant role in influencing the interest in repurchasing Scarlett skincare products in Batam City. Brand equity and product quality contribute to customer loyalty, while customer satisfaction promotes repeat purchases.
Analysis of Factors Affecting Non-Performing Loan at PT Xyz Financing Company Before and During Covid-19 (2018-2022) Sajudi, Aditya; Siregar, Hermanto; Bandono, Bayu
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.v5i1.846

Abstract

Non-Performing Loan is a situation where the ratio of the volume of non-performing loans (arrears >30 days) to total loans. This study aims to analyse the factors that influence the amount of credit (total loans) and the factors that influence Non-Performing Loan at PT XYZ in the range of 2018-2022. This study aims to analyse the factors that influence the amount of credit (total loans) at PT XYZ measured using multiple linear regression methods, while the factors that influence Non-Performing Loan at PT XYZ are measured using Binary Logistic Regression. The data in this study uses secondary data from PT XYZ in 2018-2022. The results of this study indicate that the factors that affect the amount of credit are Vehicle Price, Effective Rate, Installment Value per month, amount of downpayment (DP), total financing, tenor, age, education, gender, marital status, occupation and unit type, while the factors that affect the chances of customers becoming NPF are inflation, customer area and covid-19 pandemic and the Sumatra area is an area that needs special attention because it has a 121.4% higher chance of becoming an NPL.
The Effect of Transactional Leadership, Compensation, and Organization Culture on Employee Performance with Work Motivation as a Mediating Variable Catherin, Febrina Claudia; Ardi, Ardi; Sunarjo, Richard Andre
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.v5i1.847

Abstract

This research investigates how transactional leadership, compensation, and organizational culture at Hotel XYZ influence employee performance, with work motivation playing a role as a mediator. A quantitative approach was employed, involving a questionnaire survey of 110 Hotel XYZ employees in Makassar. Data analysis was conducted using the SEM-PLS technique. The findings suggest that transactional leadership does not have a notable impact on employee performance, but compensation and organizational culture play a significant role. Additionally, it is evident that work motivation serves as a mediator for the relationship between organizational culture and employee performance. This research benefits Hotel XYZ by informing strategies to enhance employee performance through a focus on developing organizational culture and work motivation.

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