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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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The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance Adzra, Salsabila Safa; Kurniawati, Lintang
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1089

Abstract

Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

Abstract

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.
Ethical Challenges of E-Governance: Insights from Bangladesh Das, Rajib Chandra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1096

Abstract

Backgrounds: Globally, e-government has grown in importance as a tool for contemporary administration. Bangladesh started this journey with high hopes to make government services better and easier for people. But along with the good changes, many ethical problems have come up. Objectives: This paper talks about moral problems in detail and suggests ways to fix them. The first part of the paper talks about what e-government is and why ethics are important in this area. After that, it talks about how e-government has grown in Bangladesh. And what problems have arisen. Finally, it provides suggestions on how to resolve these moral issues. Methodology: This study examines the ethical challenges of e-governance in Bangladesh using a descriptive qualitative approach. Data was collected through documentation studies and literature reviews, analyzing official documents, reports, academic publications, and government websites. Source triangulation was employed to ensure data validity and reliability. Findings: Findings reveal that despite significant progress, including the National Web Portal, over 8,000 Union Digital Centers, and mobile services—seven ethical challenges persist: digital divide, weak privacy protections, transparency gaps, digital corruption, cybersecurity threats, low digital literacy, and exclusion of marginalized groups. Conclusions: The foremost conclusion is that e-government will create more problems than it can resolve if good moral values and stringent regulations do not back it. The paper recommends that authorities prioritize equal access, robust data protection laws, improved employee training, and transparent accountability mechanisms. Only then can e-government contribute to national development in a just and equitable manner.
The Effect of Tax Planning, Profitability, and Capital Structure on Corporate Income Tax Liabilities with Operating Costs as A Moderating Variable Shafina, Evelyne; Pahala, Indra; Gurendrawati, Etty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1098

Abstract

This research examines how tax planning, profitability, and capital structure influence corporate income tax, with operating costs playing a moderating role. The analysis centers on publicly traded manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Employing secondary data from audited statements and purposive sampling, the research analyzes 284 firm-year observations from 71 companies. The key variables are operationalized as follows: ETR for tax planning, ROA for profitability, DER for capital structure, and total SG&A expenses for operating costs. Analysis using a panel data Fixed Effects Model (FEM) with Moderated Regression Analysis (MRA) in EViews 13 reveals a positive and significant impact of profitability on tax obligations, with no significant effects found for tax planning or capital structure. Furthermore, operating costs strengthen the positive relationship between profitability and tax. Conversely, operating costs negatively and significantly moderate the effects of both tax planning and capital structure on corporate income tax. These findings highlight the critical role of operating cost efficiency in shaping how financial factors influence tax obligations. The study contributes to academic taxation literature and offers practical insights for firms in developing compliant tax strategies.
The Interplay of Brand Image, Brand Trust, and Customer Satisfaction in Building Customer Loyalty of Sustainable Skincare Products Among College Students Yanti, Kadek Oktaria Vina; Basmantra, Ida Nyoman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1101

Abstract

The rapid growth of the sustainable skincare industry and increasing competition have made it challenging for brands to maintain long-term loyalty, particularly among young and environmentally conscious consumers. Despite rising awareness of sustainability, empirical evidence explaining the psychological mechanisms underlying loyalty in this segment remains limited. This study investigates the influence of brand image and brand trust on customer loyalty, with customer satisfaction functioning as a mediating variable, focusing on sustainable skincare products among college students in Indonesia. A quantitative research design was employed, utilizing a structured questionnaire administered to college students who actively use sustainable skincare products. Data analysis was performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the study variables. The results reveal that brand image and brand trust exert positive and significant effects on customer satisfaction. Moreover, customer satisfaction significantly impacts customer loyalty and serves as a mediating mechanism between brand image, brand trust, and customer loyalty. These findings underscore the central role of customer satisfaction in translating brand-related attributes into enduring customer loyalty. The study novelty of lies in the development of an integrated mediation model that contextualizes brand image and brand trust within the sustainable skincare industry targeting Indonesian college students, a segment that has received limited scholarly attention. The study contributes to the literature on brand loyalty and sustainable consumer behavior and provides practical insights for sustainable skincare companies to strengthen loyalty by enhancing brand image, trust, and customer satisfaction in a highly competitive market.
The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024) Rianida, Melycha Putri; Setiawati, Erma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1116

Abstract

Earnings management involves managers adjusting financial reports to achieve specific objectives, which can affect the transparency of information received by stakeholders. Earnings management is conditioned by a constellation of internal firm-level attributes, including free cash flow availability, capital structure intensity, financial vulnerability, and ownership configuration, all of which may recalibrate managerial incentives to intervene in the financial reporting process. Focused on consumer non-cyclicals companies on the IDX, this study tests hypotheses concerning the drivers of earnings management, specifically free cash flow, leverage, financial distress, and ownership structure. The quantitative analysis, using secondary data (2022-2024) and SPSS 27 on a purposively sampled set of 89 observations, confirms the significant roles of free cash flow and leverage. However, it finds no empirical support for the effects of financial distress or managerial ownership. The findings highlight key governance and analytical implications. The significant roles of free cash flow and leverage call for stronger oversight of discretionary cash and debt to limit reporting opportunism. The insignificant effect of managerial ownership suggests weak alignment of manager, shareholder interests, while financial distress does not appear to drive manipulation. For investors and regulators, the results emphasize prioritizing cash flow and leverage analysis when assessing reporting quality.
The Effect of Innovation and Digital Capital Adoption on MSME Performance Mediated by Competitive Advantage Ramadhan, Mochammad Havid Rizqi; Kautsar, Achmad; Dewi, Renny Sari; Fazlurrahman, Hujjatullah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1120

Abstract

Amid the accelerated advancement of digital technologies and the intensification of market rivalry, continuous enhancement of business performance among MSMEs has become imperative through innovation and digital transformation initiatives. Nevertheless, empirical investigations examining the contribution of digital capital adoption and innovation to MSME performance, particularly when competitive advantage functions as an intervening mechanism, remain relatively scarce, especially within regional MSME settings. This study is conducted to investigate the influence of innovation and digital capital adoption on MSME performance, with competitive advantage positioned as a mediating construct. A quantitative research design is employed, utilizing survey responses obtained from 90 MSME proprietors in Probolinggo Regency. The data that were gathered are processed and evaluated through PLS-SEM to assess both direct and indirect causal pathways among the examined variables. The results reveal that innovation is found to exert a significant positive effect on competitive advantage, which in turn is shown to significantly enhance MSME performance. On the other hand, there is no evidence that innovation directly affects the performance of MSMEs. However, adopting digital capital has been shown to have a big and positive effect on performance results. Moreover, the linkage between innovation and MSME performance is fully mediated by competitive advantage. These results suggest that innovation enhances MSME performance only when it is transformed into competitive advantage, whereas digital capital adoption directly contributes to performance improvement. Therefore, for MSME practitioners, strengthening innovation strategies oriented toward competitive differentiation and expanding the effective use of digital capital are essential to improve business performance.
Review of Inclusiveness of Selected Subhead Accounting Items with IPSASs Compliance in Sovereign Entities Consolidated Financial Statements Alozie, Christopher Enyioma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1128

Abstract

Backgrounds: Sovereign countries that have issued national accounting standards based on IFRS and public sector accounting standards to meet requirements of domestic public financial laws, operating environments, and systems. But implementation is mainly drawn from IPSASs conceptual framework with the degree of similarity in public accounting systems varying across jurisdictions aimed at achieving full IPSASs compliance. Objectives:  The research reviews inclusiveness of relevant subhead accounting items and IPSASs compliance in government consolidated financial statements.     Methodology: Ex-post quantitative and quantitative methods are adopted, with datasets extracted from sovereign entities financial statements used in analysis. Fisher’s exact test analysis technique is applied as test statistic in deriving results. Findings: Results showed Treasury Single Account/Consolidated Revenue Fund, and fixed capital assets were satisfactorily reflected in consolidated financial statements. While the remaining four pairwise accounting head-items: official portion of national foreign reserves, sovereign wealth funds; heritage assets; and decentralisation of MDAs accounting were not given improper treatments and non-inclusive in consolidated financial statements. Conclusions: Without rectification of these accounting errors, omission, and non-inclusion of subhead accounting items, there are deficiencies in sovereigns audited financial statements. An interim solution, IPSASB/IFRS should also make professional pronouncements, authorising disclosure of SWF financial position as notes in government consolidated financial reporting pending issuance of formal standards.
Tariff Wars as a Prisoner’s Dilemma: A CGE-Game Theory Analysis of Trump 2.0 vs. BRICS Sabila, Alana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1134

Abstract

Backgrounds: The prospect of a “Trump 2.0” trade regime has revived concerns over universal tariffs and retaliation, especially for GVC-integrated emerging economies like Indonesia, where the key dilemma is whether unilateral or reciprocal tariffs provide strategic gains. Existing studies typically treat tariffs as exogenous CGE shocks or analyze tariff games separately, leaving the interaction between strategic behavior, general equilibrium effects, and value-chain transmission underexplored. Objectives: This study investigates whether strategically chosen bilateral tariffs between the United States and Indonesia within a broader US–BRICS context produce a non-cooperative Nash equilibrium and assesses its welfare, trade-balance, and GVC implications relative to cooperative outcomes. Methodology: An integrated framework is developed that nests a formal tariff game within a GTAP v11 CGE model. Bilateral tariff combinations of 0, 10, 20, and 30 percent are simulated to solve for Nash equilibrium and identify prisoner’s dilemma properties. Welfare, measured by equivalent variation, trade-balance changes, and TiVA-style backward and forward GVC indicators, are extracted under both welfare-based and mercantilist payoff structures. Findings: A unique Nash equilibrium emerges at zero tariffs. Any positive tariff reduces the initiator’s payoff, confirming a prisoner’s dilemma. Unilateral tariffs may temporarily improve Indonesia’s trade balance via import compression but generate larger welfare losses, while mutual protectionism harms welfare and trade balances through GVC disruptions. Conclusions: Tariff escalation is a dominated strategy once general equilibrium and value-chain effects are internalized. Coordination and targeted unilateral reforms dominate mercantilist protectionism, reinforcing free trade as the best response even under trade-balance-oriented preferences.
The Influence of Islamic Financial Literacy and Islamic Banking Product Perceptions on Investment Behavior: Evidence of Religiosity as a Moderating Variable Permata Andini Sinaga; Yulfiswandi Yulfiswandi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1140

Abstract

Backgrounds: Although sharia finance is developing rapidly, optimal investment practices in this sector are very limited, especially in developing countries. Objectives: This study examines the impact of sharia financial literacy and perception of sharia banking products on investment decisions, while also exploring the role of religious moderation. Methodology: By using quantitative methodology, data was collected from 561 participants with prior experience or expressed interest in Sharia financial services were recruited through an online questionnaire. Direct effects and moderating relationships were assessed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The results show that the understanding of Islamic finance and the perception of Islamic banking products significantly increases investment decision-making. On the other hand, religiosity does not show a significant direct impact on investment behavior. Further analysis reveals that although religiosm does not modify the impact of financial literacy on investment choices, religiosity significantly weakens the relationship between perceptions of sharia banking products and investment behavior. Conclusions: In aggregate, cognitive and perceptual antecedents are shown to predominate over piety in configuring Sharia-compliant investment behavior. The present study substantiates the contingent function of religiosity, delineates pragmatic implications for the Sharia financial industry, and articulates informed directions for future praxis.

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