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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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Work Fatigue Risk Modeling Based on Environmental, Individual, and Operational Factors in the Coal Mining Industry Prasetyaningtyas, Sekar Wulan; Hutahaean, Ari Trigar Timotius; Fernando, Eko; Effendi, Siam Arifal
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.988

Abstract

The coal mining industry demands high physical and mental endurance from workers, as they must face exhausting work schedules, heavy activity loads, and high job demands. Previous research has examined factors such as shift work systems, workload, and work environment, but most were conducted separately and have not yet considered the specific context of mining or the role of external factors such as housing conditions. This study aims to analyze the influence of work schedules, work activities, and job demands on fatigue, with housing conditions as a moderating variable. This study uses a quantitative approach with a cross-sectional survey design. Respondents were heavy equipment operators at coal mining contractor companies in East Kalimantan. Of 243 workers surveyed, 213 respondents met the inclusion criteria and were analyzed. Data were collected through questionnaires based on a 1-5 Likert scale and analyzed using PLS-SEM. The research results show that work schedules and work activities have a significant effect on fatigue, while job demands do not show a significant direct relationship. Additionally, housing conditions were proven to significantly moderate the relationship between personal factors and job demands, where better living environments can reduce the negative impact of high demands. These findings emphasize the importance of work schedule management, effective activity planning, and improvement of housing facilities to reduce fatigue levels and enhance worker welfare in the coal mining industry.
How Inflation Changes the Pattern of Production Costs? An Investigation of Raw Materials, Labor, and Overhead Arzania, Nauril; Nurhayati, Ida
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.997

Abstract

Manufacturing companies face significant challenges in managing production costs amid economic volatility, particularly during inflationary periods. This study investigates how raw material costs, direct labor costs, and factory overhead costs influence the cost of goods manufactured (COGM), with inflation serving as a moderating variable. The research examines 594 manufacturing companies listed on the Indonesia Stock Exchange during 2021-2023, utilizing purposive sampling methodology. Secondary data was collected from annual financial statements and Bank Indonesia's inflation database. The analytical approach employed descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA). Results demonstrate that raw material costs (t=273.886, p<0.001), direct labor costs (t=26.885, p<0.001), and factory overhead costs (t=96.285, p<0.001) exhibit significant positive effects on COGM. Inflation significantly moderates the relationship between raw material costs and COGM (t=2.531, p=0.012), but does not moderate direct labor costs (t=0.700, p=0.484) or factory overhead costs (t=-1.668, p=0.096) relationships. The model explains 97% of COGM variance, indicating robust explanatory power. These findings provide crucial insights for manufacturing cost management strategies, particularly emphasizing the need for adaptive raw material procurement policies during inflationary periods. The study contributes to contingency theory application in cost accounting and offers practical implications for manufacturing efficiency optimization.
The Impact of Artificial Intelligence Adoption on Auditor Performance Efficiency with Innovation as a Mediating Variable Isamesal, Muhammad; Ekowati, Dian
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.1005

Abstract

The audit profession has been changed by AI, which automates tasks and improves data analysis. The success of AI in auditing depends on auditors' innovation and its impact on performance efficiency. This study investigates the influence of Artificial Intelligence (AI) Adoption on Auditor Performance Efficiency, with Innovation as a mediating variable. While prior research has established the direct impact of AI on efficiency, the mediating mechanism through Innovation remains empirically untested within an integrated framework. Employing a quantitative correlational approach, data were collected via an online survey from 185 auditors working in Public Accounting Firms (KAP) in East Java, Indonesia. The collected data were subsequently analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that AI Adoption significantly and positively influences both Auditor Performance Efficiency and Innovation. Furthermore, Innovation is also proven to significantly impact Auditor Performance Efficiency. Mediation analysis indicates that Innovation significantly mediates the relationship between AI Adoption and Auditor Performance Efficiency. These results suggest that the effect of AI Adoption on efficiency is not only direct but also substantially occurs through the enhancement of auditors' innovative capabilities. This research underscores the importance of integrating technological investments with the cultivation of an innovation culture within audit firms (KAP). The study contributes recommendations for Public Accounting Firms to optimize AI benefits through sustainable and inclusive innovation across generations.
Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024) Wardani, Ferlycia Aida; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1015

Abstract

The implementation of Regional Public Service Agency Financial Management Pattern (PPK-BLUD) represents a significant policy shift aimed at enhancing efficiency, effectiveness, and accountability in regional public hospital financial governance while improving public health service quality. This study aims to analyze and compare the financial performance of RSUD Kesehatan Kerja of West Java Province before (2020–2023) and after (2024) the implementation of PPK-BLUD, following its BLUD designation in 2023. Based on 2022 Inspectorate audit reports and financial statement analysis from 2020-2024, pre-BLUD implementation revealed financial deficits and suboptimal performance indicator achievement. Post-implementation showed increased operational revenue, financial surplus, and improved SPM achievement. This quantitative descriptive research utilized financial reports from 2020-2024, analyzing data through financial ratios based on Director General of Treasury Regulation No. Per-24/PB/2018. Statistical analysis employed Kolmogorov-Smirnov normality tests and Paired Sample T-Tests using SPSS version 30. Results demonstrated that five of eight financial ratios showed significance values < 0.05, indicating statistically significant differences before and after PPK-BLUD implementation. The hospital's financial performance score improved substantially, achieving "Good" category status in 2024. The evidence confirm that PPK-BLUD implementation positively impacted financial management effectiveness and efficiency at RSUD Kesehatan Kerja of West Java Province. This policy transformation successfully addressed previous financial challenges, demonstrating measurable improvements in operational revenue generation, deficit elimination, and overall financial performance indicators, thereby validating the strategic value of BLUD adoption in regional public hospital financial management systems.
Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting Syabani, Alfian Mirza; Kustinah, Siti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1020

Abstract

The application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial statements of the Civil Servants Cooperative of West Java Province (KPPP West Java) is essential to reflect accountability in managing the cooperative so that stakeholders can understand its financial condition. The primary objective of this research is to evaluate the suitability of adopting the SAK ETAP standards for the preparation of financial statements by KPPP West Java. The approach employed for this study is descriptive qualitative, involving the collection of data through interviews, observations, document analysis, and literature review. The information gathered from interviews and observations was systematically analyzed and compared to determine the compliance of the 2024 and 2023 financial statements of KPPP West Java with the SAK ETAP guidelines. The results found that the application of SAK ETAP was substantial deviation, accompanied by explanations of the deficiencies and suggestions for improvements in the financial statement presentation. The conclusion drawn is that the implementation of SAK ETAP in the financial statements of KPPP West Java is not yet appropriate, as it does not meet the minimum information requirements needed to fulfill the principles of transparency and accountability. Therefore, the recommended improvements are expected to assist KPPP West Java in preparing future financial statements in strict adherence to SAK ETAP, thereby enhancing transparency and stakeholder confidence.
The Impact Of Corporate Governance Strategies On Banks Performance Al-Sammak, Huda Layth Jawad
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1049

Abstract

Effective corporate governance enhances bank performance and stability, yet Iraq’s banking sector continues to face challenges due to weak governance frameworks that constrain financial efficiency. This research looks at how Iraqi banks' profitability relates to corporate governance norms, particularly audit committees, board independence, and size. Return on assets (ROA) serves as the primary statistic in this research, which employs a quantitative, hypothesis driven methodology to examine the relationship between financial performance and governance parameters. The JASP software was used for both structural analysis and statistical evaluation of the data. The sample comprises 54 banks listed with the Central Bank of Iraq, based on the availability of their 2023 annual reports. Path coefficient, multiple, and panel regression analyses were used to assess the relationships among the variables. The findings indicate a positive and substantial correlation between board size and profitability. Although statistically negligible, the audit board has a negative link with profitability; yet, neither board independence nor the risk committee demonstrates a statistically meaningful impact on it. This research addresses a notable gap in the literature by focusing on Iraq's distinct governance landscape, offering valuable insights for investors, governments, and senior executives aiming to enhance governance standards.
The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia Listyarini, Rakhmawati; Umpusinga, Hasrun Afandi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1052

Abstract

The timeliness of financial reporting reflects the effectiveness of corporate governance and plays a vital role in maintaining investor confidence. Audit delay serves as a critical indicator of transparency and the quality of financial reporting among publicly listed companies. This study investigates the influence of firm size, profitability, and audit committee characteristics on audit delay in five leading manufacturing firms in Indonesia, namely PT Semen Indonesia Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk, over the 2021–2023 period. Firm size is measured by the natural logarithm of total assets (Ln Assets), profitability is represented by Return on Assets (ROA), and the audit committee variable is determined by the number of its members. A multiple linear regression model is applied to test the effect of these variables on audit delay. The findings reveal that both firm size and profitability have a significantly negative relationship with audit delay, indicating that larger and more profitable firms tend to complete audits faster. The audit committee also exhibits a negative but moderate effect, emphasizing that effective governance contributes to shorter audit completion times. These outcomes align with agency theory and signaling theory, suggesting that timely reporting acts as a credibility signal and reduces agency costs. The study provides practical implications for corporate management, auditors, and regulatory bodies to enhance audit efficiency and strengthen investor confidence.
Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024 Hidayat, Rizki; Maisyarah, Renny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1056

Abstract

Cryptocurrency has a much higher level of risk and volatility compared to traditional investment instruments such as stocks, thus requiring a deeper understanding of the characteristic differences between the two. This research analyzes the risk profile and return on investment of cryptocurrency compared to stock indices in Indonesia during the 2022–2024 period. This research seeks to examine the characteristic differences between cryptocurrency and traditional stock investments. Using purposive sampling techniques, this research involves five types of cryptocurrency (Bitcoin, Ethereum, Tether, Binance, Ripple) and five stock indices (IHSG, MBX, LQ45, Kompas 100, Bisnis-27) with monthly data totaling 350 observations. The methodology used includes the Shapiro-Wilk normality test for data distribution, followed by the non-parametric Mann-Whitney U test for return and risk variables that are not normally distributed, and the Independent Sample t-test for the Value at Risk (VaR) variable that is normally distributed. The findings shed light that although there is no significant difference in the rate of return between cryptocurrency and stock indices (p = 0.494), cryptocurrency has a much higher level of risk based on standard deviation (p = 0.000) and Historical VaR 95% (p = 0.028). The average VaR of cryptocurrency reaches 23.17%, while stock indices only 6.10%, indicating a potential maximum loss nearly four times greater under worst market conditions. These findings confirm that cryptocurrency is a high-risk asset that demands more careful risk management strategies, and provides important implications for investors and policymakers in designing regulations and investment portfolios that are adaptive to digital market dynamics.
Attitudes and Social Influence in Sustainable Fashion: Rethinking the Role of Corporate Initiatives among College Students in Taiwan Sulistyandari, Sulistyandari; Aryoko, Yudhistira Pradhipta; Tampubolon, Sabarmuddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1058

Abstract

The growing demand for sustainability in the fashion industry has encouraged corporations to invest significantly in Corporate Social Responsibility initiatives. Yet, it remains unclear whether these efforts truly influence consumer behavior. This study explores how corporate, psychological, and social factors shape sustainable fashion consumption among college students in Taiwan. Grounded in the Theory of Planned Behavior, the Value-Belief-Norm Theory, and Social Influence Theory, the research examines five key predictors: Attitudes Toward Sustainability, Social Norms, Environmental Knowledge, Perceived Economic Constraints, and Corporate Social Responsibility initiatives. Empirical data were gathered from 250 university students and subjected to examination utilizing Partial Least Squares Structural Equation Modeling. Research indicates that an individual’s personal beliefs and cultural expectations significantly influence their likelihood of purchasing environmentally-conscious clothing. In contrast, environmental knowledge, economic constraints, and Corporate Social Responsibility initiatives have no significant impact. Individual beliefs and societal norms appear to have a more significant influence on environmentally conscious purchasing decisions than data-driven or financial considerations. The minimal impact of corporate ethical programs reveals that simply implementing sustainability strategies from the top down is unlikely to transform consumer choices without genuine community involvement and widespread social approval. Overall, this study contributes to the literature on sustainability and consumer behavior by emphasizing a consumer-centered approach. It highlights that moral conviction and peer influence are more effective in promoting sustainable fashion consumption than corporate messaging. Practical insights are also provided for marketers and policymakers to encourage genuine behavioral transformation toward sustainability in the fashion sector.
Comparison of Financial Performance of State-Owned Banks and National Private Banks Using Financial Ratio Yulianti, Komang; Yanti, Ni Nyoman Suli Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1065

Abstract

In Indonesia's banking sector, State-Owned Banks and National Private Banks operate under the same regulations but with different ownership structures and strategic focuses, which may lead to variations in their financial performance. This study aims to compare the financial performance of State-Owned Banks and National Private Banks listed on the Indonesia Stock Exchange for the 2020-2024 period. This study uses a quantitative approach with a comparative method through purposive sampling, where 4 state-owned banks and 5 national private banks were selected as research samples. The variables used were key financial ratios, including CAR, ROA, ROE, NIM, BOPO, and NPL. Data were analyzed using an independent t-test to identify differences in financial performance between the two groups of banks. The results showed that the financial performance of national private banks was better than that of State-Owned Banks listed on the BEI for the 2020-2024 period. There were significant differences between state-owned banks and private banks for the CAR, ROE, and NPL ratios. However, there were no significant differences in the ROA, NIM, and BOPO ratios between state-owned banks and private banks for the 2020-2024 period. These findings imply that banks in Indonesia have different management focuses based on their ownership structure. Therefore, regulators such as the Financial Services Authority (OJK) and Bank Indonesia (BI) need to strengthen credit quality monitoring policies at state-owned banks, encourage capital strengthening, and improve operational efficiency through digitalization and cost control.

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