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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 457 Documents
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ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PURWOREJO TAHUN 2018-2020 Tyas, Fauziah Ayu Setyaning; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.125

Abstract

This study aims to analyze the performance of the Regional Revenue and Expenditure Budget (APBD) of Purworejo Regency in terms of financial ratios for 2018-2020. This study uses a quantitative descriptive analysis method, with data in the form of secondary data, namely the Purworejo Regency Regional Budget Realization Report 2018-2020 obtained from the purworejokab.go.id website. The data were analyzed using financial ratios, including: analysis of regional income variance, analysis of the ratio of regional independence, analysis of effectiveness on PAD, as well as an analysis of efficiency ratios. The results of the study highlight that the financial performance of the Purworejo Regency Regional Revenue and Expenditure Budget for 2018-2020 is said to be good, which can be seen from the regional income variance with an average of 100.53%. Nevertheless, the level of independence is still very low with an average of 13.65%, but the PAD effectiveness ratio and PAD efficiency ratio analysis in Purworejo district are very effective and efficient with an average analysis of 104.8% and 93.57%, respectively.
PERSEPSI PENDAMPINGAN PERAN ANGGOTA KOPKAR TNI AD DALAM MELAKUKAN MANAJEMEN PENINGKATAN KESEJAHTERAAN DI MASA PANDEMI Hidayat, Taufik; Aslami, Nuri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.126

Abstract

The decline in income for Employee Cooperative (Kopkar) members, especially within the scope of the Indonesian Army (TNI), is a result of the Covid-19 pandemic's impact. As a direct consequence, it is not unavoidable for members to use cooperatives as a means for economic preservation. This study aims to gain a better understanding of the economy's happiness and prosperity and to strengthen the management function of TNI members during the Covid-19 pandemic. This research method is qualitative in nature and is primarily focused on data analysis by data reduction, data presentation, and results. The technique employed reveals that the presence of the Employee Cooperative of Indonesian Army during the Covid-19 pandemic contributed significantly in addressing the daily necessities of Indonesian military troops in the form of food and other necessities. The cooperative operates a savings and lending unit system to assist personnel of the Indonesian Army and their families with everyday necessities throughout the pandemic. Savings and loan units are monies borrowed for the following month and paid back by a monthly salary deduction for each member. Therefore, it can be concluded that the establishment of cooperatives to address the basic and daily needs of the community and members of the TNI AD in order to stabilize the business through the administration of the Employee Cooperative (Kopkar) Kodam 1/Bukit Barisan program.
PENGARUH MANAJEMEN RANTAI PASOK BERBASIS SISTEM ERP DALAM MENINGKATKAN KINERJA PT WISMILAK INTI MAKMUR TBK. Huang, Chyntia; Novia, Jessica; Willyanto, Lia; Sisca, Veni; Cuandra, Fendy; Lalita, Nasar Buntu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.128

Abstract

Every business actor who runs a business will establish relationships with other business actors. These relationships are formed into a chain known as a supply chain. In order for the company's supply chain activities to run optimally, of course a strategy is needed. One strategy that can be utilized is Enterprise Resource Planning (ERP). This study aims to determine the effect of ERP system-based supply chain management in improving the performance of PT Wismilak Inti Makmur Tbk. Quantitative and qualitative data analysis techniques were used in this study to process data into information. Where the data used is sourced from the annual report and company sales. From this research it can be seen that the supply chain of PT Wismilak Inti Makmur Tbk. This is complex because it involves various parties from the beginning of the process to the end of the distribution process, it can run effectively and because it has implemented several strategies, namely mitigation strategies, performance strategies and also the development of EVO diplomat products. In addition, the influence of the ERP system applied to the supply chain of PT Wismilak Inti Makmur Tbk. quite significant to the company's financial performance, namely inventory turnover, GPM, OPM, NPM, ROA, and ROE. These results are obtained from the results of the analysis of the company's financial statement data analysis with financial ratios.
ANALISIS PENGAWASAN PETUGAS AVIATION SECURITY (AVSEC) DALAM MENDETEKSI BAHAN PELEDAK DI BANDAR UDARA KOMODO LABUAN BAJO Asri; Frisnawati, Elnia
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.129

Abstract

Aviation Security (AVSEC) officer still frequently discover dangerous goods in passenger luggage, such as scissors, knives, small gas cylinders, machetes/swords, razors, gas lighters, cutlery, a power bank that exceeds the limit, sea shells, pink sand, and marine life in the Prohibited Item category. Researchers also discovered that many passengers were bringing alcoholic beverages that were not labeled and exceeded the specified standards. This research aims 1) To discover how Aviation Security (AVSEC) officers play a part to aviation security and safety at Komodo Labuan Bajo Airport. 2) To determine what equipment is required to support Security Check Point (SCP) two in maintaining aviation security and safety at Komodo Labuan Bajo Airport. 3) To find out how Komodo Labuan Bajo Airport Aviation Security (AVSEC) officers handle dangerous explosive materials. This research uses qualitative methods. Data collection is carried out by observation methods, interviews, and documentation which are then carried out data analysis using data reduction, data presentation and conclusions. The results of this study reveal that 1) Aviation Security Officers (AVSEC) have a very important role in ensuring flight security and safety, 2) Passenger inspections on SCP 2 are carried out Security checks on SCP 2 must be supported by inspections with flight security aids, where inspections This is done by using X-Ray machine tools, Walk Through Metal Detector (WTMD), and Hand Hel Metal Detector (HHMD), 3) Aviation Security Officers (AVSEC) in handling explosives that are considered dangerous to all parties must carry out regular inspections. strict restrictions on passengers and goods that enter the area at Komodo Labuan Bajo Airport to prevent the transportation of prohibited and dangerous goods and can be used to threaten safety and security.
ANALISIS KEPATUHAN WAJIB PAJAK BERDASARKAN REALISASI PENERIMAAN PBB PADA BPPKAD KABUPATEN PURWOREJO Puspita, Inge Hasna; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.131

Abstract

Land and Building Tax (PBB) is a Regional Tax as one of the key sources of regional income to pay local government administration in order to establish a realistic and accountable regional autonomy. Therefore, tax payer compliance in meeting their tax collection obligations is required. The achievement of revenue targets and Building Tax (PBB) demonstrates tax compliance. This research was conducted in the BPPKAD Purworejo Regency. In this study, the author investigates the Taxpayer Compliance Analysis Based on PBB Revenue. The aim of this research is to determine what proportion of PBB tax income is collected depending on tax compliance (PBB). This study employs descriptive method, and data is collected from BPPKAD Purworejo Regency and processed by examining the proportion of realized land and building tax collections (PBB). The result reveal that the number of Land and Building Tax payers increases annually from 2016 to 2019. The rise in the number of tax payers means that the potential for PBB revenue will increase every year. For the realization of PBB revenue level Land Tax payer compliance and buildings (PBB) of Purworejo Regency, namely paying taxes as considered necessary.
ANALISIS PREDIKSI PEMILIHAN SISTEM ERP PADA PT GUDANG GARAM TBK BERDASARKAN PROSES RANTAI PASOK YANG DIGUNAKAN Fiona; Clorina, Jesslyn; Valentini, Cynthia; Lindawati; Joey; Kelvin; Permata, Nadiva Surya; Cuandra, Fendy; Zai, Immanuel
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.132

Abstract

PT Gudang Garam Tbk is a cigarette manufacturer renowned for its unfiltered cigarettes. The number of product lovers compels management to employ supply chain management to maximize distribution. The Enterprise Resource Planning (ERP) system is utilized by PT Gudang Garam Tbk to enhance the efficiency, accuracy, and speed of its business processes. The objective of this study is to determine why PT Gudang Garam Tbk selected Oracle as its ERP system based on its business processes or supply chain. The documentation study approach is employed to collect data for this study. This study employs a qualitative methodology. This study utilizes both primary and secondary data. As a result of the research and discussion, PT Gudang Garam Tbk develops a supply chain strategy that prioritizes efficiency in order to facilitate production and distribution and reduce distribution costs. In fact, the company chose Oracle because it offers various advantages that other ERP systems lack, including the ability to process massive volumes of data, user control that includes restrictions on other users' access, and a server cluster.
PENGARUH SUPPLY CHAIN MANAGEMENT TERHADAP OPERASIONAL PERUSAHAAN DAN KENDALA PROCUREMENT SISTEM ERP PADA PT UNILEVER INDONESIA TBK Maharani, Delby; Haris, Haris; Aprillia, Novi; Kelly; Andryanto; Marthin, Ricko; Flowerensia, Dionna; Feby; Cuandra, Fendy; Zai, Immanuel
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.133

Abstract

This research aims to determine the effect of Supply Chain Management and constraints of existing ERP systems in PT Unilever Indonesia Tbk is a company engaged in the household production industry by offering food products, beverages, kitchen needs, to toiletries. In an effort to develop its business operations, it is known that PT Unilever Indonesia Tbk implements its management strategy through ERP and Supply Chain Management systems. The ERP system at PT Unilever Indonesia Tbk functions as an information integration tool for all company stakeholders, while Supply Chain Management functions as a tool for monitoring the flow of goods to consumers and the amount of inventory. Thus, the two strategies are related to the certainty of the performance of Unilever employees. This paper aims to analyze the performance and the relationship between supply chain management, and the effect of the ERP system implemented by Unilever companies on operational performance through interaction and communication of information in order to be efficient in implementing supply chain management strategies and ERP systems. The research method uses a document study approach, as well as primary and secondary data collection techniques. The results of the study reveals that the Supply Chain Management strategy of PT Unilever Indonesia Tbk has four components, namely supply chain uncertainty, management of economies of scale, selection of transportation modes, and product inventory control; as well as the ERP and Supply Chain Management systems of PT Unilever Indonesia Tbk have a positive and significant impact on the company's performance so as to obtain profits and achieve company goals.
ANALISIS RANTAI PASOK SERTA SISTEM ERP DALAM KINERJA OPERASIONAL PT NESTLE INDONESIA Oktalia, Adeline; Emilya; Agriffina, Joicelyn; Ella, Monica; Cuandra, Fendy; Laulita, Nasar Buntu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.134

Abstract

This study will discuss the analysis of ERP implementation at PT Nestle Indonesia. The purpose of implementing the ERP system at PT Nestle is competitive in the increasing global business competition, therefore this system can improve the implementation of the operational performance process to be the most optimal. ERP provides benefits to PT Nestle Indonesia, namely being able to simplify the company's business processes in operating which makes it easier for all divisions to make operational performance more effective and efficient. In addition, PT Nestle Indonesia also implements a supply chain management system so that all stages are made more systematic and structured. By running a supply chain system, it can meet consumer demand, maximize profits, and reduce production costs. This study uses qualitative analysis methods which include collecting, processing, presenting, and describing data. The result of the implementation of the system is the convenience for all divisions to make operational performance more effective and efficient.
ANALISA IMPLEMENTASI MANAJEMEN RANTAI PASOK BERBASIS ERP PADA SISTEM DISTRIBUSI PT SEMEN INDONESIA TBK Fidia; Macnico, Peter; Christini, Julia; Sandra, Novi; Nuraeni, Yuni; Laulita, Nasar Buntu; Cuandra, Fendy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.135

Abstract

PT Semen Indonesia (Limited Company) is one of the largest companies in Indonesia that produces cement. The application of the ERP-based Supply Chain Management concept to the distribution system of PT Semen Indonesia is needed to fulfill the needs of end customers. This analysis aims to measure the performance of supply chain core processes in companies that have links ranging from the flow of raw materials from suppliers to the hands of final consumers, as well as ERP implementation in order to find out the positive and negative impacts of ERP implementation at PT Semen Indonesia in improving the distribution system. The research method used is qualitative by collecting related data and studies of documentation to map the ERP-based Supply Chain implementation at PT. Semen Indonesia, especially in the final product distribution process. The result achieved is to get a comparison between the positive and negative impacts of ERP implementation at PT Semen Indonesia in improving the distribution process. ERP implementation at PT Semen Gresik has a good impact on the effectiveness and efficiency of the distribution system improvement process, but also has consequences for the effectiveness and efficiency obtained. While the results of the analysis through business process modeling, the cement distribution process in the research object is included in the Supply Chain Operations Reference (SCOR) delivery process with the category of stocked product companies. Activities in the business process do not all follow the activities at SCOR, there is one activity that is not appropriate, namely providing proof of payment to customers, because the initial payment mechanism implemented by PT. Semen Indonesia.
PENGENTASAN ANGKA KEMISKINAN DI INDONESIA TAHUN 2015-2019 Anggraeni, Rachvianti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.136

Abstract

Poverty that occurs in Indonesia is caused by many interrelated factors, education, and health are problems that are often related to poverty. The purpose of this study was to analyze the effect of education, unemployment, and health on poverty. This research is descriptive quantitative research. The data used in this study is secondary data obtained from the Central Statistics Agency (BPS) Indonesia. The period in this study is five years, namely 2015 - 2019. The data analysis technique used is multiple linear regression analysis technique. The results showed that the random effect model was the best model. Education and Unemployment show significant results and are positively related to poverty. Meanwhile, health shows insignificant results and is negatively related to poverty in Indonesia.

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