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INDONESIA
Transaction: Journal of Taxation, Accounting, Management and Economics
Published by Pt. Arsil Reka Engineering
ISSN : 29887089     EISSN : 29887097     DOI : 10.62287
Core Subject : Economy,
Economics, Econometrics & Finance
results of research activities or research that has been carried out at certain time achievements in accordance with the fields of Taxation, Accounting, Management and Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Volume 2 Issue 1 January 2024" : 10 Documents clear
THE ROLE OF HUMAN RESOURCE MANAGEMENT IN IMPROVING THE PERFORMANCE OF TECHNOLOGY-BASED ORGANIZATIONS Khoirul Anam
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.35

Abstract

In the dynamic technology business landscape, the key levers of success are human resources. This research examines the critical role of human resource management (HRM) in improving the performance of technology-based organizations. Through literature exploration and case studies, this research identifies six key HRM functions that contribute to performance: (1) strategic recruitment and selection to attract and retain skilled technology talent, (2) continuous development and learning to equip employees with relevant technology skills, (3) creation of innovative and collaborative work culture, (4) effective performance management systems to drive accountability and goal achievement, (5) competitive compensation and incentive strategies to motivate and retain employees, and (6) health and wellness programs that prioritize work-life balance and employee satisfaction. This research highlights the importance of technology integration in HRM, such as the use of digital recruitment platforms, online learning systems, and data analysis tools for data-driven decision-making. The findings show that proactive and adaptive HRM, which focuses on talent development, creation of a supportive work environment, and strategic use of technology, significantly improves the performance of technology-based organizations. This research offers practical insights for HRM practitioners and leaders of technology organizations to harness the potential of human resources and achieve competitive advantage in the digital age.
THE BENEFITS OF PEOPLE’S BUSINESS CREDIT TO UMKM VIEWED FROM THE PERSPECTIVE OF ECONOMIC LAW Elvyani Permatasari; Amelia; Putri Dwi Rahayu; Firnando Sinaga; Maulana Rafli Noriska; Mustaqim
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.38

Abstract

PERMENKO No. 1 year 2023 on Kredit Usaha Rakyat (KUR) is the foundation for the implementation of the program that supports the growth of the Micro, small, and Medium Enterprises(UMKM) sector. With the dominance of UMKM in the economic structure, the KUR program was initiated based on presidential instruction No. 6 of 2007, followed by an MoU between the government, guarantee institutions, and banks. KUR, run by certain banks, such as BRI, BNI, and Mandiri, gets unbankable UMKM. PERMENKO No. 1 year 2023 stipulates a maximum interest rate of 6%, a loan period of up to 7 years, and allows multiple loans subject to collectibility requirements. With a focus on UMKM that have difficulty accessing capital, the KUR program has succeeded in achieving effectiveness with the realization of reaching IDR 175,73 trillion as of September 2023. Although obstacles remain, such as the assumption of urbanicity and the unpreparedness of Micro business, KUR provides easier access to financing at low-interest rates, accelerating the economic growth of UMKM.
FINANCIAL PERFORMANCE ANALYSIS OF INDONESIAN TELECOMMUNICATION COMPANY Setiawan, Eko Agus
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.40

Abstract

This study thoroughly examines the financial performance of four leading telecommunications companies in Indonesia. Telkom Indonesia (TLKM), XL Axiata (EXCL), Smartfren (FREN), and Indosat (ISAT) over the period 2021–2022. By analysing financial performance using financial ratios such as leverage ratio (DAR, DER) and profitability (NPM, ROA, ROE), it can be seen that Telkom Indonesia experienced a decrease in debt ratio and a decrease in profitability. XL Axiata saw an improvement in its debt ratio but also experienced a considerable decline in profit. Smartfren showed a decrease in its debt ratio and a significant increase in profitability. Indosat had a combination of changes in profitability and a decrease in debt ratio. These findings emphasise the importance of organisations prioritising efficient debt management and strategic initiatives to improve profitability in the changing telecommunications sector.
ANALYSIS OF ECONOMIC GROWTH FACTORS IN EAST JAVA CITIES SEEN FROM THE AVERAGE LENGTH OF SCHOOLING (RLS), HUMAN DEVELOPMENT INDEX (HDI) AND OPEN UNEMPLOYMENT RATE (TPT) BEFORE AND DURING THE PANDEMIC Rohmadi; Doni Yusuf Bagaskara
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.44

Abstract

This research aims to examine the effect of Average Years of Schooling (RLS), Human Development Index (HDI), and Open Unemployment Rate (TPT) on economic growth in East Java cities during the pre-pandemic years (2017-2019) and during the pandemic years (2020-2021). This study uses quantitative analysis techniques The tools used in this study are normality test, multicollinearity test, and multiple linear analysis. The results of this study indicate that before the pandemic the variables of Average Years of Schooling (RLS), Human Development Index (HDI) and Open Unemployment Rate (TPT) had a significant effect on econom Operating Expenses Operating Income Operating Expenses Operating Income Operating Expenses Operating Income ic growth in East Java cities while during the pandemic experienced a very significant change, namely Average Years of Schooling (RLS), Human Development Index (HDI) and Open Unemployment Rate (TPT) had no significant effect on economic growth in East Java cities.
FACTORS AFFECT OF THE INDONESIA EXPORT PERFORMANCE FOR COFFEE COMMODITIES 2012-2021 Andi Killang Pakkanna; Amna Purnama; Andi Ashrafilah Killang; Andi Raisa Aqilah Killang
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.45

Abstract

Indonesia is one of the largest coffee-producing and exporting countries in the world. The role of coffee in the Indonesian economy in its position in the world economy illustrates that currently and in the future, coffee commodities have very potential and need to be developed, especially in terms of increasing coffee competitiveness and performance in the international market. Indonesian coffee exports are one of the most in-demand in the world. The quality of Indonesian Robusta coffee is recognized as superior to Vietnamese Robusta coffee. Some Indonesian Robusta coffees can get high marks so they are considered specialty coffees. In addition, the quality of Indonesian Arabica coffee is also recognized as being able to compete with Brazilian Arabica coffee. The purpose of the study was to analyze the effect of tourism, international coffee prices, total coffee production, land area of plantations producing smallholder plantations, and the exchange rate of the rupiah against the US dollar on the export performance of Indonesian coffee commodities. The research method in this study is the Error Correction Model. The research variables used were tourism, international coffee prices, the amount of coffee production, the area of plantations producing smallholder plantations, and the exchange rate of the rupiah against the US dollar which in this study functioned as an independent variable that affected the export performance of Indonesian coffee commodities, which functioned as the dependent variable. The results showed that (1) tourism, international coffee prices, total coffee production, land area of plantations producing smallholder plantations and the exchange rate of the rupiah against the US dollar simultaneously had a significant effect on the export performance of Indonesian coffee commodities, (2) tourism, international coffee prices, the amount of coffee production, land area of plantations producing smallholder plantations partially have a significant and positive effect on the export performance of Indonesian coffee commodities, (3) the exchange rate of the rupiah against the US dollar partially has a significant and negative effect on the export performance of Indonesian coffee commodities.
ASSET AND LIABILITY MANAGEMENT STRATEGY TO IMPROVE PROFITABILITY OF ISLAMIC BANKS Erina Effi Abidah; Ainani Tajriani; Kamila Faradila; Andi Amri
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.46

Abstract

This journal research aims to investigate the role of asset and liability management strategies' role in increasing Islamic banks' profitability. In this research, the Literature Review method was used. Where this research contains at least almost 80% of national and international articles and journals and e-books published on various platform providing articles, journals, and e-books at national and international levels that discuss asset and liability management strategies for Sharia banks. Literature Review is a national and international literature search carried out using the Google Scholar database (Knopf, 2006; Sugiyono, 2017). In the context of a changing and complex economy, a deep understanding of how Islamic banks can manage their assets and liabilities is crucial. By focusing on sharia principles, this research will identify strategies that can help sharia banks achieve optimal levels of profitability, while still complying with sharia provisions.
POVERTY ANALYSIS IN THE PROVINCES OF MALUKU AND WEST PAPUA IN 2022: AN APPLICATION OF STOCHASTIC FRONTIER ANALYSIS (SFA) Marsandhi Evan Dino Pardede; Muhammad Erza Lesmana
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.47

Abstract

Poverty is one of the macroeconomic problems facing all countries in the world including Indonesia. The Indonesian Government is working to eradicate poverty through the 2015-2019 and 2020-2024 Medium-term Development Plan (RPJMN) which refers to the Sustainable Development Goals (SDGs). One of the Indonesian government programs to combat poverty is the Transfer to the Regional and Village Fund (TKDD) of the nonphysical Special Allocation Fund (DAK Nonfisik). The provinces of Maluku and West Papua are two of the five provinces with the highest poverty rates and the largest per capita nonphysical DAK recipients by 2022. The study aims to provide a general picture and analyze the efficiency level and the impact of nonphysical DAK on poverty levels in Maluku Province and West Papua by 2022. The result is that there are more than 80% of districts/cities in the two provinces whose poverty levels have not reached the target set by the government. All the districts/cities in both provinces have a low level of nonphysical DAK efficiency reflected in none of the funds signaling a lowering of the poverty rate.
EASY WADIAH SAVINGS ANALYSIS OF CUSTOMER INTEREST AT BANK SYARIAH INDONESIA Tasya Maharani; Nisrina Aulia; Siti Julaeha; Andi Amri
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.49

Abstract

Bank Syariah Indonesia (BSI) is a financial institution that offers a variety of products, including savings with wadiah contracts (maintaining the authenticity of assets) known as "Easy Wadiah Savings". This savings product uses Wadiah Yad Damana contract in Rupiah currency with a zero-profit deposit system. There is no monthly management fee for these savings. You can also make free cash withdrawals at all BSI ATMs and Bank Mandir. In addition, all EDC Bank Mandir, EDC Indonesia, and EDC PRIMA networks are free of charge. In addition to mobile and internet banking, you can easily transact with ATM cards that you can use at all BSI ATMs, Bank Mandir, ATM Bersama, ATM Prima, ATM Link, and ATMs with the VISA logo. The account opening process can be done online through the BSI mobile application. This research is based on qualitative methods with descriptive explanations of data results. The data used is obtained from various references or secondary data, such as journals, articles, dissertations, and other sources. Research shows that customer interest in Easy Wadiah savings is increasing from year to year. The reason is, that the marketing strategy implemented by Bank Syariah Indonesia was successful and made many customers use Wadia contracts.
ANALYSIS OF THE INFLUENCE OF PER CAPITA INCOME, EDUCATION LEVEL, POPULATION OF PRODUCTIVE AGE, AND HUMAN DEVELOPMENT INDEX ON POVERTY IN INDONESIAN PROVINCES Amanda Putri Salsabila; Amanda Afriza Putri; Amalia Nasution; Radja Janna Lubis; Umi Hasanah; Rita Handayani
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of per capita income, education level, the productive-age population, and the human development index on poverty levels in Indonesian provinces. The data used in this study are secondary data obtained from the Indonesian Central Bureau of Statistics and the World Bank. The analysis method used is multiple linear regression. The results of the study show that per capita income, education level, and the human development index have a significant influence on poverty levels in Indonesian provinces. However, the number of productive-age population does not have a significant influence on poverty. These findings have important policy implications in efforts to reduce poverty levels in Indonesian provinces.
ANALYSIS OF THE COMPOSITE STOCK INDEX IN INDONESIA Anggia Ramadhan; Dewi Mahrani Rangkuty; Gilang Irwanto
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 2 Issue 1 January 2024
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in Indonesia to analyze and understand the influence exerted by exchange rates and bank interest rates on the Indonesia Composite Index (IDX). The researcher used a causal method with a quantitative approach. The type of data used was secondary data obtained from the Bank Indonesia website. Data collection techniques included literature review and documentation. Data analysis techniques involved multiple linear regression tests, classical assumptions, and hypothesis testing. The research results indicate that exchange rates partially have a significant influence on IHSG, while bank interest rates do not have a significant impact on IDX. Simultaneously, both interest rates and exchange rates together significantly affect IDX in Indonesia. Meanwhile, interest rates and exchange rates have a very strong correlation with IDX, with a percentage of 84.98%, and the remaining 15.02% can be explained by other variables not examined. Suggestions can be made for investors to be more careful and thoroughly examine changes in bank interest rates, taking into consideration factors such as central government policies other than Bank Indonesia. This way, the interest rates set by banks, offering the highest interest rates, can be an alternative in decision-making.

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