cover
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.com
Phone
+6281234560500
Journal Mail Official
admin@transpublika.com
Editorial Address
Jl. Kolonel Sugiono IIIC/438 RT 10/RW 04 Mergosono, , Malang, Provinsi Jawa Timur, 65134
Location
Kota malang,
Jawa timur
INDONESIA
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
The Influence of Leader Emotional Intelligence, Transactional Leadership and Perceived Organizational Support on Job Performance Mediated by Trust in Supervisor Yusnita, Iing
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.v5i1.848

Abstract

The primary objective of this research is to explore how the emotional intelligence of a leader, transactional leadership, and perceived organizational support impact job performance through the lens of trust in a supervisor. To collect quantitative data, a non-probability sampling technique was utilised, and an online questionnaire was distributed to 105 employees in Plaza Harco Mangga Dua, Jakarta, who hold supervisory positions and have been with the company for more than a year. Analysis of the data was conducted using SmartPLS-4 software. The findings revealed that leader emotional intelligence, transactional leadership, and perceived organizational support all have a beneficial influence on job performance. Additionally, leader emotional intelligence and transactional leadership were found to positively impact trust in supervisors, and perceived organizational support was also linked to higher levels of trust in supervisors, which in turn influenced job performance positively. In the analysis of mediation, it was found that trust in the supervisor plays a significant role in linking leader emotional intelligence, transactional leadership, and perceived organizational support to job performance. This study indicates that the aforementioned factors have a strong impact on job performance and can accurately predict it (R2 = 0.553, Q2 = 0.356). Moreover, this model also shows a high level of predictability when it comes to trust in the supervisor (R2 = 0.636, Q2 = 0.429). Based on research findings, Plaza Harco Mangga Dua Jakarta management should enhance leader emotional intelligence, transactional leadership, and perceived organizational support to improve employee performance and build trust in leadership.
Integrating Supply Chain Risk Management and Organizational Agility in Post-pandemic Era: A Pathway to Superior MSMEs Performance in Indonesia Fauzan, Tribowo Rachmat; Syara, Ajeung Syilva
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.v5i1.849

Abstract

SMEs, being crucial contributors to economic growth, often face significant supply chain risks that can impede their performance. The ability to manage these risks effectively in the post-pandemic era and to adapt swiftly to environmental changes (organizational agility) is vital for their success. This study explores the association between supply chain risk management (SCRM) and organizational agility (OA) in enhancing the performance of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. Using a quantitative approach, data were collected from 254 Indonesian MSMEs across various industries through structured questionnaires. The analysis, conducted using structural equation modeling, reveals that both SCRM and OA have a significant positive impact on MSME's performance. The study findings suggest that Indonesian MSMEs that integrate robust risk management practices with agile organizational structures are better equipped to maintain operational efficiency and drive innovation. The study underscores the importance of SCRM and OA as strategic tools for MSMEs to enhance their competitiveness and resilience in a volatile market landscape. The results provide valuable insights for MSME managers and policymakers aiming to foster sustainable business practices and long-term growth.
Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Susmala, Windy Fatma; Jadidah, Wanti Nur; 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.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
Employer Branding, Person-Job Fit, and Psychological Empowerment's Impact on Turnover Intention of Gen Y and Z in Indonesian Private Banks Badiah, Badiah; Rojuaniah, Rojuaniah
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.v5i1.851

Abstract

The objective of the study is to examine the impact of employer branding, person-job fit, and psychological empowerment on turnover intention among Generation Y and Z employees in private banks in Indonesia. This study focuses on analyzing indicators for each variable to describe the characteristics of Generation Y and Generation Z employees. The findings will aid in formulating effective management strategies to reduce turnover intention. This quantitative study employs the Structural Equation Model (SEM) with data collected through online questionnaires from 243 respondents in JABODETABEK areas from May 11 to May 23, 2024. Purposive sampling criteria included Generation Y and Z employees with at least one year of work experience in a private bank and a minimum diploma education. The findings reveal that employer branding, especially regarding compensation and benefits, significantly affects turnover intention, aligning with prior research. Both person-job fit and psychological empowerment negatively impact turnover intention, emphasizing the importance of role alignment and workplace empowerment in reducing employee departures. Generational differences between Generations Y and Z do not significantly moderate these relationships. This research aids organizations in developing effective retention strategies to retain top talent and enhance performance.
Millennial Leadership Style and Organisational Culture on Employee Performance with Job Satisfaction as a Mediating Variable (Research at Gammara Hotel) Angelica, Andary; Wanasida, Albert Surya
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.852

Abstract

The primary objective of this research is to examine how the leadership style of millennials and the culture within the organisation impact the performance of employees, with job satisfaction acting as a mediator at Gammara Hotel. The uniqueness of this study is in its investigation of how millennial leadership styles interact with various other organisational aspects within the Indonesian hospitality sector. A quantitative research approach was utilised, involving 157 participants who were chosen through non-probability accidental sampling. Data analysis was conducted using the Partial Least Squares Structural Equation Modelling (PLS-SEM) technique. The findings indicated that the leadership approach of millennials positively impacts employee performance, with no direct effect from organisational culture. Millennial leadership style was also found to influence job satisfaction positively, in contrast to an adverse impact from organisational culture. Despite this, job satisfaction was not found to be a mediator between the two variables and employee performance. These results emphasise the significance of adopting a cooperative and flexible millennial leadership style to enhance employee performance, while considering the presence of a supportive organisational culture.
The Influence of Authentic Leadership and Work Environment with Job Satisfaction as a Mediating Variable on Employee Performance in Construction Company PT. XYZ Kusuma, Awang Pandhu; Wanasida, Albert Surya
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.v5i1.854

Abstract

The primary objective of this research is to examine the impact of genuine leadership and the working environment on employee productivity, with job contentment as a intervening factor, at PT XYZ, a construction firm. A quantitative method was employed, involving the distribution of questionnaires to 50 PT XYZ employees for data collection. The connection between variables was examined using the PLS-SEM approach. The outcomes indicated that the working environment has a favourable and noteworthy effect on job satisfaction, while genuine leadership does not significantly influence job satisfaction or employee productivity. Moreover, job satisfaction does not serve as a mediator between the two independent variables and employee performance. The implication of this research highlights the significance of enhancing genuine leadership styles to promote a positive working environment and enhance overall employee productivity.
Analysis of Production Management at PT Maha Putra Jaya: Challenges and Strategies for Increasing Efficiency Lestari, Sri
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.v5i1.855

Abstract

This research aims to analyze production management at PT Maha Putra Jaya with a focus on the challenges faced and strategies to increase efficiency. PT Maha Putra Jaya, as a manufacturing company, faces various issues in its production process, including low machine efficiency, product quality problems, and workforce training needs. The research methods used include interviews with production managers, direct observation on the production floor, and analysis of related documents. Key findings show that machine efficiency is compromised by a lack of preventive maintenance, product quality often does not meet standards due to suboptimal quality control, and employee training is inadequate to support the required skills. The research recommends implementing more stringent preventive maintenance systems, improvements in quality control techniques such as Six Sigma, and the development of more comprehensive training programs. By implementing these strategies, it is hoped that PT Maha Putra Jaya can increase production efficiency and product quality significantly.
Pengaruh Understaffing terhadap Stres Kerja Pegawai: Peran Dukungan Sosial sebagai Variabel Moderasi Kurniawati, Fitria 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.v5i1.857

Abstract

This study aims to analyze the effect of understaffing on employee work stress with the role of social support as a moderating variable. This study focuses on employees of PT XYZ, a company facing operational challenges due to labor shortages. The research method used was quantitative with an explanatory approach, involving 29 employees selected through purposive sampling. The analysis was conducted using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results showed that understaffing has a significant positive influence on job stress. In addition, social support was shown to positively moderate the relationship, which means that social support can weaken the negative impact of understaffing on job stress. These findings support the Job Demand-Resource (JD-R) theory and provide practical implications for management to improve employee well-being through social support programs. This study also makes a theoretical contribution in understanding the role of work resources in managing high job demands.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
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.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Improving Human Resource Quality and Cultural Values to Foster Community Independence in the Gayo Coffee Agrotourism Area, Bener Meriah Regency Faisal, Rahmad; Ginting, Ginta; Asnawi, Said Kelana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.859

Abstract

This study aims to analyze the quality of human resources (HR), community culture, and economic independence in the Kopi Gayo Agrotourism area, Bener Meriah Regency, and how these factors contribute to community self-sufficiency. Using a mixed-method approach, the findings showed that the quality of HR in the area remains low, particularly in terms of knowledge, skills, and capabilities in managing coffee agritourism. Most respondents disagreed with the current quality, reflecting a limited understanding of the economic potential of coffee agritourism. The community's strong cultural value of gotong royong (mutual cooperation) has not been fully utilized in agritourism management because of a lack of coordination and collective awareness. Furthermore, the community's independence in facing competition and running agritourism businesses is low, as indicated by a lack of confidence and reluctance to innovate. This study recommends intensive training and continuous mentoring for the community, as well as strengthening local leadership to encourage collaboration. It is also suggested that the government and NGOs play an active role in improving access to information and global markets while also fostering more organized business groups. Enhancing HR quality, utilizing the gotong royong culture, and developing economic independence are key to improving community welfare in the Kopi Gayo Agrotourism area.