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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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Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasi Terhadap Kinerja Keuangan Perusahaan Perbankan Nurdhianto, Nugroho
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.v5i2.892

Abstract

The development of technology, especially Big Data, has brought significant changes in the banking industry by enabling the optimisation of risk analysis, increased operational efficiency, and more accurate decision-making. However, the impact of the application of Big Data on the financial performance of banks in Indonesia has not been widely studied empirically. This study aims to analyse the effect of the use of Big Data technology and operational efficiency on the financial performance of banks in Indonesia. Using a quantitative approach, this study processes secondary data from the annual reports of 12 banks classified as Core Capital Bank Group (KBMI) 3 during the period 2021-2023. The independent variables in this study include the application of Big Data and operational efficiency as measured by the ratio of operating expenses to operating income (BOPO), while financial performance is measured using the CAMEL method. The data was analysed using multiple linear regression after going through a series of classical assumption tests. The results show that although the adoption of Big Data in the banking sector has increased in recent years, it has not had a significant impact on the financial performance of banks. Similarly, operational efficiency as measured by BOPO does not have a significant relationship with financial performance. Overall, the findings indicate that other factors, such as capital policy, risk management, and regulation, have a more dominant influence on banks' financial stability and performance.
Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung Queenta, Shafira Firdauza; Jayanti, Dwi
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.v5i2.893

Abstract

This study examines the implementation challenges of the payroll accounting information system at the Health Office of Bandung City, with a specific focus on salary disbursement and Additional Income Allowance (TPP) for Civil Servants with Work Agreements (P3K). The research addresses critical operational issues in public sector payroll management, including system efficiency, accuracy, and compliance with government regulations. The study identifies several key phenomena that occur both before and after disbursement periods, such as frequent employee inquiries about TPP payment schedules, questions regarding salary deduction details, and instances of payment discrepancies (both underpayment and overpayment). Using a qualitative descriptive methodology, the research employs multiple data collection techniques including in-depth interviews with key personnel, direct observations of payroll processes, and comprehensive document examination. The findings reveal that while the basic payroll procedure is operational, several areas require significant improvement. First, the documentation system needs enhancement to ensure better record-keeping and transparency. Second, internal control procedures require strengthening to prevent payment errors and improve accuracy. Third, staff training programs need development to enhance the technical competency of the payroll team.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital Heratiana, Novita; Wijayanti, Anita; Nur Rois, Dimas Ilham
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.v5i2.894

Abstract

Advancements in financial technology have increased the popularity of digital wallets as a convenient and efficient transaction tool. Digital wallets are programs that utilize advanced technology to facilitate online payments for users, eliminating the need for cash or physical cards. This study aims to examine how ease of use, convenience, and perceived risk influence people's interest in using digital wallets. A quantitative research approach was employed, with the study population consisting of individuals who use the DANA digital wallet application in Indonesia. The research sample comprised 100 participants, with the sample size determined using Slovin’s formula. The sampling method applied was purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 22.0 software. The findings of this study indicate that ease of use plays a significant role in increasing interest in digital wallet usage. The simplicity of use greatly influences users' enthusiasm for adopting digital wallets, while convenience is also crucial in shaping interest. Conversely, perceived risk has a minimal impact on users' interest in using digital wallets, with a negative connotation. These findings can be beneficial for fintech developers in enhancing user experience with digital wallet services and serve as a foundation for further research on factors influencing digital wallet adoption.
Analisi Product Innovation dan Store Atmosphere terhadap Purchase Intention UMKM Kuliner Kota Sukabumi Wiyata, Mariati Tirta; Wijaya, Zeffanya Raphael; Somantri, Bambang
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.v5i2.896

Abstract

The study seeks to analyze the problem of sales revenue that tends to stagnate in the culinary MSME shop at the former Sukabumi City Terminal. The results of observations in the field show that there is an influence of product innovation and store atmosphere on consumer purchase intention. In general, consumers think about culinary usually product innovation becomes an attraction. In addition, consumers generally assess shops or stores on the first impression is from the store atmosphere that is felt in the form of table layouts, chairs, display cases, room colors, and others. Quantitative research analysis using the SPSS application. Taking respondents from the population through random sampling which amounted to 97 (ninety seven) people. Analyze the quality of the instrument by means of validity tests and reliability tests. Furthermore, the data quality is tested with the classical assumption test, then for hypothesis testing using multiple regression calculations, t tests, F tests, and determination coefficient tests. The results can be concluded that product innovation and store atmosphere can increase intention. So that it can increase revenue and profits for MSME shop owners.
Faktor Kinerja UMKM: Analisis Efek Mediasi Dukungan Pemerintah Adillah, Egga; Aditya, Friska; Setiawan, Aris
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.v5i2.898

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a crucial impact on the economic progress of numerous nations, particularly in developing regions. Acting as the cornerstone of the local economy, MSMEs are vital in propelling economic advancement. They make substantial contributions to job creation, revenue generation, and the overall economic progress. Nonetheless, despite their significance, MSMEs frequently encounter a range of obstacles that impact their financial viability and ongoing survival. This study delves into an in-depth examination of how the financial performance of MSMEs can be enhanced through Financial Digitalisation, Financial Inclusion, and Access to Capital, with a particular focus on the pivotal role of government support as a strengthening factor in this relationship. The research methodology employed in this investigation is quantitative, employing a sample of MSMEs located in Pontianak City. Data analysis was conducted using the Structural Equation Model (SEM) and tested with the Smart PLS statistical tool. The findings suggest that financial digitalisation and access to capital positively influence the performance of MSMEs, with government support acting as a mediator. However, government support is not able to mediate the impact between Financial Inclusion and MSME performance.
Why Do People Buy iPhones? Unveiling the Role of Product Quality and Price Perception in Jakarta Delicia, Putri; Rosalina, Sylvia 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.v5i2.902

Abstract

This research examines how the perceived quality and price of products influence the choices consumers make when purchasing iPhones in DKI Jakarta. Using a quantitative survey method, data were collected from iPhone users who had owned the device for at least one year. The examination, carried out using SPSS 26, comprised of tests on validity and reliability, as well as an analysis using multiple linear regression. The results indicate that the quality of the product has a significant impact on consumer purchasing choices. Consumers prioritize durability, technological innovation, and premium design, indicating that higher perceived quality increases the likelihood of purchase. However, price perception does not significantly impact purchasing decisions. Despite the iPhone’s higher price, consumers in Jakarta value symbolic status and brand prestige over cost considerations. High purchasing power, installment options, and strong marketing strategies contribute to reducing price sensitivity. In conclusion, product quality is a key factor in purchasing decisions, while price perception is not. Apple should continue enhancing product quality and brand loyalty to maintain its market position. Future research could explore other factors, such as brand trust or lifestyle, to gain deeper insights into consumer behavior.
The Impact of Employee Competence, Employee Training, and Human Resource Development on Employee Performance Mediated by Employee Performance at Insurance Company X Putrapandowo, Habie Purwokusumo; Meilani, Yohana F. Cahya Palupi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.904

Abstract

In an era of increasingly fierce competition, human resources (HR) are crucial to a company's success. Competence, training, and HR development are important elements in improving employee performance. A positive work culture also significantly contributes to employee performance. Insurance Company X, facing challenges in meeting performance targets, is committed to improving HR quality through training and cultivation. Through Insurance Company X's work culture, the purpose of this study is to inspect how employee competence, employee training, and human resource development affect employee performance. The permanent employees of Insurance Company X serve as the unit of analysis in this quantitative study. Data were obtained through an online questionnaire filled out by 136 permanent employees. Data analysis was conducted using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The findings stated that employee competence, employee training, human resource development, work culture have a significant and positive impact on employee performance. By focusing on improving competence, HR development, training, and a good company work culture, the company can ensure that employees are ready to face existing challenges and provide maximum contribution to achieving organizational goals. This study combines four key variables-competence, training, HR development, and work culture in one framework to analyze their influence on employee performance in the insurance industry. The results of this study can be used by management to design strategies to improve employee performance through structured training, competency improvement, continuous HR development, and strengthening a positive work culture that supports productivity and achievement of organizational targets.
Analysis of Regional Revenue of Palu City for the 2019-2023 Period Diki, Diki; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana; Ugochukwu, Mmaduabuchi Onwunyi; Agbogun, Oghenekparobo Ernest
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.905

Abstract

Indonesia's regional autonomy policies aim to enhance local fiscal independence, yet most regions, including Palu City, remain heavily dependent on central government transfers. This study analyzes the Local Revenue (Pendapatan Asli Daerah/PAD) of Palu City from 2019 to 2023. The research aims to understand the growth dynamics, contribution, elasticity, and effectiveness of PAD, particularly in the aftermath of the 2018 natural disasters and the Covid-19 pandemic. A quantitative approach was employed using formulas for growth, contribution, elasticity, and effectiveness to analyze secondary data on PAD components. The analysis focused on evaluating fiscal performance and resilience. PAD growth during 2019–2022 showed fluctuations, influenced by the 2018 earthquake, tsunami, and liquefaction, as well as the Covid-19 outbreak in 2021. These events led to decreased tax and retribution contributions and impacted other legitimate revenues. Elasticity analysis revealed that PAD is elastic which indicating that changes in revenue components significantly affect overall local revenue. Budget effectiveness analysis showed that PAD realization consistently met or exceeded targets. The findings highlight the need for diversification of revenue sources to enhance fiscal resilience. High elasticity values suggest that local financial planning must be adaptive to economic and social changes. The Palu City Government is advised to optimize tax and levy collection, explore alternative revenue streams, and build partnerships with the private sector. In anticipation of future shocks, establishing fiscal risk mitigation strategies such as reserve funds are essential. Effective budget management should continue to be prioritized through efficient expenditure practices.
Analisis Pengaruh Beban Kerja, Stres Kerja dan Work Life Balance terhadap Kebahagiaan di Tempat Kerja melalui Psychological Capital (Studi pada Karyawan Level Supervisor Kontraktor Pertambangan di Kalimantan) Hadiyanto, Imam Fikri; Prasadjaningsih, Oetami
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.v5i2.906

Abstract

This study examines the influence of Workload, Job Stress, and Work-Life Balance on Workplace Happiness through Psychological Capital in mining contractor supervisors in Kalimantan. Using a quantitative approach and survey method, data were collected from 132 employees through saturated sampling and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Job Stress has a positive and significant effect on Psychological Capital, while Workload and Work-Life Balance are not significant. Job Stress also has a significant negative impact on Happiness at Work, while Workload and Work-Life Balance have no significant effect. Psychological Capital has a positive and significant influence on Happiness at Work. In the mediation analysis, only Work Stress has a significant effect on Happiness at Work through Psychological Capital. These findings highlight the importance of managing Job Stress, developing Psychological Capital, and innovative strategies to improve Work-Life Balance in the mining industry. The practical implications include more proactive stress management policies as well as a holistic approach in improving employee well-being.
Analysis of Leading Sector Shifts in Buol District Putri, Dini Aulia; Jokolelono, Eko; Yunus, Rita; Yunus, Santi; Hakimi, Shohib
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.907

Abstract

Buol Regency has had a dynamic economic development since its separation from Tolitoli Regency. However, the non-optimal utilization of sectoral potential and the imbalance of contributions between sectors encourage the need to identify leading sectors as the basis for regional development policies. This study aims to analyze the regional economic structure, identify the basic sectors through Location Quotient analysis, and evaluate sectoral competitiveness with the Shift Share approach during the 2014-2023 period. The analysis methods used include Location Quotient to determine the base/non-base sector and Shift Share to evaluate the growth and competitive advantage of economic sectors. The Location Quotient analysis discover that Buol Regency has a number of economic sectors that have the potential to become leading sectors, such as Agriculture, Forestry and Fisheries; Water Supply; Waste Management, Waste, and Recycling; and other sectors that show Location Quotient (LQ) values greater than 1, indicating a positive contribution to the regional economy. Conversely, sectors with LQ values below 1 (Mining, Processing Industry, Electricity/Gas, Construction, and others) represent non-leading sectors, highlighting development challenges in Buol Regency. Shift Share analysis (2014-2023) reveals no significant economic structural shift, with the economy remaining primarily dependent on agriculture and fisheries despite some positive developments in other sectors. Economic structural shift would typically manifest as increased non-primary sector activity and reduced dependence on natural resource-based sectors. These findings identify priority sectors for regional economic policy. This research uniquely combines two analytical methods to assess sectoral dynamics in Buol—an approach rarely applied in eastern Indonesia's district-level studies.

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