cover
Contact Name
Ellen Rusliati
Contact Email
ellen_rusliati@unpas.ac.id
Phone
+6281394411226
Journal Mail Official
trikonomika@unpas.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 6 Documents
Search results for , issue "Vol 23 No 2 (2024): December Edition" : 6 Documents clear
FRAUD PREVENTION: THE IMPACT OF INTERNAL CONTROLS AND AUDITOR PROFESSIONALISM Astuti, Wati Aris
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.2065

Abstract

Fraud is an illegal act committed by one or more individuals, either from within or outside an organization, intended to provide personal or group benefits while causing harm to others. This article aims to examine the impact of internal control systems on fraud prevention and the role of internal auditor professionalism in mitigating fraud within state-owned enterprises (BUMN) in Bandung. The research employs a descriptive verification method using primary data collected via questionnaires distributed directly to state-owned enterprises in Bandung. Hypotheses were tested using SPSS version 20 for data analysis. The study’s findings indicate that the implementation of internal control systems significantly affects fraud prevention, and the professionalism of internal auditors also plays a significant role in mitigating fraud in state-owned enterprises in Bandung.
COVID-19 HEALTHCARE WORKER BURNOUT: WORK ENVIRONMENT AND WORKLOAD AS INFLUENCING FACTORS Ardhianti, Ulva; Sary, Fetty Poerwita
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.5352

Abstract

The COVID-19 pandemic is an unexpected event. Hospitals must maintain the burnout level of health workers to maintain optimal energy in providing health services. One way to keep the burnout level of health workers in X Hospital is to pay attention to the work environment and workload. The non-probability sampling method used in this research is quantitative with descriptive research analysis. The analytical method used is multiple linear regression. The results showed that the work environment variables were not good, and workload and burnout were in a relatively high category. Results based on a coefficient of determination of 18.2% burnout in health workers caring for COVID-19 patients at Hospital X are influenced by the physical work environment and workload. This study concluded that the physical work environment and workload significantly affected the burnout of health workers treating COVID-19 patients at X Hospital.
WHAT MAKE THE AGRICULTURE SECTOR NOT ATTRACT THE YOUTH? wibowo, arif andri; Suharno, Suharno; Alfarisy, Muhammad Farid
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.9644

Abstract

To ensure strong food security, regeneration becomes important and plays a real economic role. This research analyzes the influence of parents' expectations, the area of land owned by parents, technology, and the type of livestock business on young people’s interest in becoming farmers in Cilongok District, Banyumas Regency. The sample consisted of 60 young people analyzed using multiple linear regression analysis. the results show that the parent's expectations and the area of land owned by parents and technology influence the youth's interest in becoming farmers. At the same time, the type of farming variable did not affect the youth's interest in becoming farmers while the type of farming does not. These results show that to ensure farmer regeneration, strong encouragement is needed to ensure welfare, family motivation, and the role of technology in the agricultural sector. Therefore, support from all elements of society is needed to ensure the regeneration of farmers.
SIMULTANEOUS ANALYSIS OF ECONOMIC GROWTH AND UNEMPLOYMENT IN INDONESIA Jolianis, Jolianis; Farlis, Fiko; Sari, Putri
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.12716

Abstract

The research aims is simultaneously analyze economic growth and unemployment. The research object is Indonesia using time series data. The variables being examined in this research are economic growth and unemployment. The exogenous variables are the exchange rate, net export, inflation, foreign direct investment, and population. This research has shown that: 1) inflation and exchange rates have a significant influence on economic growth. A depreciation of the native currency versus foreign currencies will lead to a contraction in economic growth, whereas higher inflation rates in a nation would result in a decline in economic growth. 2) Both population and direct investment influence unemployment. Increased foreign direct investment has the potential to decrease unemployment rates, whereas a greater population might lead to an increase in unemployment. This research examines economic growth and unemployment simultaneously from an economic law perspective.
SYNERGY OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL CAPITAL IN IMPROVING FINANCIAL PERFORMANCE Albahi, Muhammad; Yuslem, Nawir; Soemitra, Andri; Noor, Mohd
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.18574

Abstract

This study aims to analyze the influence of Intellectual Capital and Sharia Financial Capital on the financial performance of companies listed in the Jakarta Islamic Index (JII) and to evaluate the synergy between the two capitals in increasing competitiveness and business sustainability. The data used are from the annual reports of JII companies during the period 2020–2024. Intellectual Capital is measured using the Value-Added Intellectual Coefficient (VAIC) model, and Sharia Financial Capital, which includes the zakat ratio, profit-sharing ratio, and Sharia debt ratio. Financial performance is measured using Return on Equity (ROE), Return on Assets (ROA), and Price-to-Book Value (PBV). The results show that Intellectual Capital and Sharia Financial Capital have a positive influence on financial performance. The synergy between Intellectual Capital and Sharia Financial Capital has been proven to have a significant impact, creating a substantial competitive advantage in the context of Maqashid Sharia.
STRATEGIC ALIGNMENT FOR HIGHER EDUCATION'S DIGITAL TRANSFORMATION JOURNEY Purwanto, Heri; Rahayu, Agus; Gaffar, Vanessa; Adi Wibowo, Lili; Azizah Asmara, Maisa; Munawar, Asep; Saepudin, Didin
TRIKONOMIKA Vol 23 No 2 (2024): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i2.18940

Abstract

This study investigates the role of digital transformation strategy (DTS) and enterprise architecture program (EAP) in enhancing the performance of private higher education institutions (PTS) in LLDIKTI Region IV, West Java, and Banten. Key factors analyzed include university ranking requirements (URR), government regulation (GR), emerging technology (ET), and university governance capability (UGC). Data were collected from 200 PTS leaders using probability sampling and analyzed with Structural Equation Modeling. Findings indicate that URR, GR, ET, and UGC positively influence DTS. DTS significantly strengthens EAP but does not directly impact institutional performance. The study emphasizes the synergy between DTS and EAP to optimize resource management and improve Tridharma activities, ultimately enhancing institutional performance. This research contributes to understanding the strategic alignment necessary for effective digital transformation in higher education.

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