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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
 86   87   88   89   90 
The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable Umboh, Olivia Mariska; Yanti, Harti Budi
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.v5i2.860

Abstract

The main objective of this research is to explore how financial performance and corporate social responsibility influence the value of companies in the consumer goods industry in Indonesia, using firm size as a factor to consider. The study will concentrate on companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research will gather data from previous studies and select samples based on specific criteria. A total of 285 samples will be analysed in this study. The data will be analysed using panel data regression analysis, which is suitable for examining how the variables interact with each other over the designated time period. The results of this research indicate that companies with higher profitability, as measured by Return on Assets (ROA), tend to have a greater firm value. Conversely, there was no notable impact on firm value from Corporate Social Responsibility (CSR), implying that consumers and investors may not rate CSR initiatives highly when evaluating company worth. Furthermore, the variable of firm size was shown to have a significant influence on firm value, with larger companies usually having a higher firm value.
Pengaruh Training & Development, Collectivism Based Organizational Culture, dan Career Development Terhadap Work Performance dengan Organizational Commitment Sebagai Variabel Mediasi Sari, Novia Kartika
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.v5i2.863

Abstract

This study aims to investigate the impact of Training & Development (T&D), Career Development (CD), and Collectivism-based Organizational Culture (COC) on Organizational Commitment (OC) and Work Performance (WP) at the Communication and Information Office (Kominfo) of South Tangerang City. The majority of respondents are female (56.9%), within the productive age range (25–40 years), and have a medium tenure (4–12 years), reflecting a workforce profile that is capable of supporting digital transformation and public service delivery. Descriptive analysis shows that respondents hold positive views on TD, CD, COC, OC, and WP, with a focus on skill development, group support, and individual contributions to the organization’s shared goals. The study employs the PLS-SEM method to test the validity, reliability, and relationships between variables. The results indicate that all indicators meet the criteria for validity and reliability. The inner model analysis shows that T&D and COC have a positive impact on OC, while CD has a positive impact on WP. Organizational Commitment mediates the relationship between T&D, COC, and WP, but does not mediate the relationship between CD and WP. Based on the Importance-Performance Matrix Analysis (IPMA), the main recommendation is to improve the TD program, which, despite its high importance, still shows low performance. Meanwhile, CD and OC already exhibit good performance and should be maintained. These findings emphasize the need for more consistent and effective training programs to optimize work performance.
Information Security of Management System Using ISO 27001: 2013 in the Industrial Revolution 4.0 Lusmitasari, Lusmitasari; Agustina, Tri Siwi
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.v5i2.866

Abstract

The design of the Information Security Management System that is made includes all existing processes in a company. Organizations such as universities or institutions need to have a clear security management system. One of the standards that can be used to analyze the level of information security within an organization is ISO 27001:2013. This standard is continuously being developed for the purpose of completing the requirements in terms of implementation of a security system. This study aims to find out how ISO 27001 works and its benefits for an organization. The study employed a literature review methodology. Sources included books, academic papers, internet resources, and personal experiences related to the topic. This study is also expected to be able to help provide a reference for companies to determine the most appropriate security system for the company. In conclusion, the integration of ISO 27001 into an organization's security management system is crucial in today's complex digital landscape. Embracing ISO 27001 not only enhances the overall security framework within an organization but also instills trust among stakeholders and customers in the organization's dedication to data protection.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
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.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.
The Influence of Promotion, E-Wom and Trust on Purchasing Decisions on E-Commerce Lazada in Batam City Shellen, Shellen; Husein, Alice Erni
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.v5i2.868

Abstract

The primary objective of this investigation is to examine how promotion, electronic word of mouth (e-WOM), and trust impact buying choices on Lazada e-commerce in Batam City. This quantitative study used a replication approach and statistical methods to analyse primary data obtained from 100 participants through online questionnaires, sampled using non-probability techniques based on specific criteria. Utilising the SPSS application, the data was analysed to determine the impact of the independent variables on the dependent variable. The results indicated that promotion, e-WOM, and trust individually have a favourable and significant effect on buying decisions. Furthermore, these three factors collectively have a notable impact on purchasing decisions on Lazada e-commerce. The outcomes suggest that successful promotional strategies, positive feedback from consumers, and consumer trust are critical factors influencing purchasing decisions on e-commerce platforms. Based on these results, researchers suggest that Lazada increase the frequency of promotional campaigns such as Harbolnas or flash sales, provide incentives for consumers to leave product reviews, and strengthen consumer trust through guarantees of product authenticity and transparency of payment security systems. This strategy is expected to strengthen consumer trust and increase purchasing decisions on the Lazada platform.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
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.v5i2.870

Abstract

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.
The Use of Altman Z-Score, Springate, and Zmijewski in Detecting Financial Distress in the Transportation and Logistics Sector Companies Krisyuanto, Tyus; Budiwitjaksono, Gideon Setyo
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.v5i2.872

Abstract

This research aims to explore how the Altman model (Variable X1), the Springate model (Variable X2), and the Zmijewski model (Variable X3) affect financial distress. A quantitative approach is used, with information gathered from secondary sources, specifically financial statements of transportation and logistics firms on the Indonesia Stock Exchange. The analysis includes systematic compilation, tabulation, and examination of data. The findings from the discriminant analysis indicate that only the Springate model (X2) demonstrates statistical significance, whereas both the Altman (X1) and Zmijewski (X3) do not achieve significance. In terms of predictive accuracy for each model, Altman yields 54.16%, Springate provides 58.33%, and Zmijewski records 16.66%. In summary, within companies operating in the transportation and logistics sector, it is evident that Springate model (X2) possesses a substantial influence in forecasting instances of financial distress, while neither the Altman (X1) nor Zmijewski (X3) models exhibit a comparable level of influence. The findings indicate that the Springate model is the most effective tool for predicting financial distress in this sector.
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Putri, Lutfi Zunaida; Sari, Shinta Permata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.873

Abstract

Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The aim of this research is to identify the use of e-filling as a measure of taxpayer compliance in submitting Annual Tax Returns and the effect of implementing this system on individual taxpayer compliance in submitting Annual Tax Returns with seven constructs in the Unified Theory of Acceptance and Use of Technology 2 model ( UTAUT 2): performance expectations, effort expectations, social factors, facilitating conditions, pleasure motivation, price value, habits, and adding interest variables using the e-filling system to analyze whether e-filling can increase taxpayer compliance. The research method uses a quantitative approach with primary data from questionnaire responses. This research was conducted with a sample of 206 taxpayers at KPP Pratama Sukoharjo. The results of the research are that performance expectations, pleasure motivation, and habits influence interest in using the e-filling system, while the variables of business expectations, social influence, facilitating conditions, and price value do not influence interest in using the e-filling system. Furthermore, facilitating conditions have no effect on individual taxpayer compliance in submitting Annual Tax Returns, while habits and interest in using the e-filling system influence individual taxpayer compliance in submitting Annual Tax Returns.
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Handayani, Nurma; Sari, Shinta Permata
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.v5i2.874

Abstract

Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounting, Material Flow Cost Accounting, Environmental Performance, and Environmental Cost in mining companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The applied approach is quantitative, using purposive sampling, involving 70 companies as samples. Data processing was carried out using multiple linear regression methods. The findings of this study show that Environmental Accounting does not impact the SDGs, as its implementation remains formal and not fully integrated. In contrast, Material Flow Cost Accounting has an effect on the SDGs by improving resource efficiency and reducing waste. Environmental Performance impacts the SDGs, emphasizing the urgency of sustainable resource management and environmental protection. On the other hand, Environmental Cost does not influence the SDGs, indicating that the allocation of environmental costs by companies has not been optimally carried out. This research contributes to the development of the sustainability literature in the mining sector and encourages more effective environmental strategies. The practical implications of this study highlight the importance of implementing sustainability strategies to enhance corporate competitiveness and image, and it can serve as a basis for designing stricter regulations to promote environmentally friendly business practices and support the achievement of SDGs.
The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable Wahyuni, Wahyuni; Analisa, Analisa; Yusri, Yusri; Yanti, Sari
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.v5i2.875

Abstract

This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.

Page 88 of 94 | Total Record : 932

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