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Ellen Rusliati
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ellen_rusliati@unpas.ac.id
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trikonomika@unpas.ac.id
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Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
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INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 24 No 2 (2025): December Edition" : 6 Documents clear
CORPORATE TAX MANAGEMENT BEHAVIOUR DURING INITIAL PUBLIC OFFERING PROCESS: EVIDENCE FROM INDONESIA Pamungkas, Dikdik; Tanzil, Nanny; Kasma, Juan
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.17312

Abstract

Tax management refers to strategies employed by companies or individuals to manage tax obligations efficiently, particularly during the Initial Public Offering (IPO) process. Corporate tax management behavior is measured using the Effective Tax Rate (ETR). This study uses secondary data from 78 companies that conducted IPOs in 2023 and published prospectus reports for three years prior to the IPO. Panel data regression with the Common Effect Model (CEM) is applied for analysis. The findings indicate significant changes in corporate tax management behavior during the IPO process. Leverage, firm size, profitability, and auditor changes positively influence tax management practices, while investment bank reputation has a negative effect. The study concludes that higher leverage, larger firm size, and greater profitability are associated with lower ETRs, indicating more aggressive tax management, whereas reputable investment banks tend to reduce such aggressive behavior.
FOSTERING HOTEL EMPLOYEES INNOVATIVENESS THROUGH ORGANIZATIONAL CULTURE AND KNOWLEDGE SHARING Setiawan, Nyoman; Utami, Hamidah; Afrianty, Tri
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.19186

Abstract

The objective of this study is to examine the influence of both organizational and individual factors, specifically organizational culture (OC) and knowledge sharing behavior (KSB), on innovative work behavior (IWB). The research employed a quantitative method with an explanatory approach to establish causal relationships among the variables through hypothesis testing, utilizing SEM-PLS for data analysis. Data collection was conducted through purposive sampling, involving a total sample size of 91 three-star hotel employees. The analysis indicated that organizational culture positively affects both knowledge sharing behavior and innovative work behavior. Furthermore, knowledge sharing behavior has a direct and indirect significant impact on IWB within the three-star hotel industry employees.
SYNERGY EFFECT OF INNOVATION AS AN ENABLER OF THE FIRM PERFORMANCE: SME’S CULINARY INDUSTRY Ma'ruf, Ma'ruf; Lita, Ratni Prima; Meuthia, Meuthia; Syafrida, M. Fajar
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.22858

Abstract

This study investigates the relationship between organizational innovation, marketing innovation, and product innovation with company performance in the food industry in West Sumatra Province, Indonesia. The population of this study consists of small food souvenir businesses operating in the region. Data were collected from 150 respondents using non-probability sampling techniques, precisely the purposive sampling method, and analyzed using the structural equation modelling method and SmartPLS 3.0 software. The study's results revealed that organizational innovation and product innovation did not positively and significantly impact company performance. However, marketing innovation positively and significantly impacted product innovation and company performance. However, marketing innovation did not moderate the relationship between product innovation and company performance in the food industry. The results imply that it is important for business actors to strengthen organizational and human resource development and product development through high-quality research and development that is more impactful on performance.
DEVELOPMENT OF ONLINE-BASED ENTREPRENEURIAL COMPETENCE ON PERFORMANCE BEHAVIOR IN SMALL AND MEDIUM ENTERPRISES Azaluddin, Azaluddin; Ibanga, John; Mahmuda, Dewi; Sahida, Sahida
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.23207

Abstract

A lack of technological understanding and limited assistance in applying acquired knowledge has caused many Small and Medium Enterprises (SMEs) to struggle in adopting modern and competitive business strategies. Therefore, this study aims to develop online-based entrepreneurial competencies and analyze their influence on performance behavior among SMEs in Baubau City. This research employs a mixed-methods approach combining quantitative and qualitative techniques supported by meta-analysis. Quantitative data were collected through questionnaires to obtain objective and measurable evidence of the relationship between online-based entrepreneurial competencies and SME performance behavior. Qualitative data were gathered through in-depth interviews to support and enrich the quantitative findings. In addition, meta-analysis was used to provide deeper insight into the consistency of findings from previous studies. The results show that online-based entrepreneurial competencies significantly improve SME performance behavior in Baubau City, despite limited individual digital effects.
THE IMPACT OF INTERNET ACCESS ON HAPPINESS IN INDONESIA Felisia, Calista; Dariatno Sihaloho, Estro
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.23240

Abstract

This study examines whether internet access increases happiness in Indonesia. Using provincial-level panel data from 2014, 2017, and 2021, a Random Effects model is applied to examine the relationship between internet access and the Happiness Index across 34 provinces. The analysis also includes education, Gini coefficient, unemployment, sanitation, and GDP per capita as additional factors. The findings show that internet access and education have a significant positive effect on happiness, while income inequality significantly reduces it. Although unemployment and sanitation were not statistically significant, they still contribute to the broader context of well-being. These results highlight the importance of expanding internet access and improving educational access as pathways to increasing happiness. The study also supports the Easterlin Paradox in Indonesia, indicating that higher income alone does not necessarily improve life satisfaction.
PRINCIPALS' LEADERSHIP, ORGANIZATIONAL CULTURE, MOTIVATION AND COMPETENCE ON TEACHER PERFORMANCE AND STUDENT ACHIEVEMENT Hardiyana, Aan
TRIKONOMIKA Vol 24 No 2 (2025): 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.v24i2.33545

Abstract

The performance of public high school students in the Bandung Raya region of West Java Province remains below optimal levels, as does the effectiveness of teachers. This study investigates how school principals' leadership, school organizational culture, teacher work motivation, and teacher competence affect teacher performance in public high schools in the Bandung Raya region. Additionally, it examines the significant influence of teacher performance on student academic achievement. A survey involving 253 public high school teachers was conducted, employing Path Analysis for data analysis. The findings reveal that school principals' leadership, school organizational culture, teacher work motivation, and teacher competence significantly impact teacher performance, both individually and collectively. Moreover, the study identifies a substantial influence of teacher performance on student academic achievement in these schools. In conclusion, the research underscores the important roles of school principals' leadership, organizational culture, teacher competence, and motivation in enhancing teacher performance, which in turn affects student academic success. This study adds valuable insights to the existing literature on the relationship between teacher performance and student achievement, particularly within public high schools.

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