Transekonomika: Akuntansi, Bisnis dan Keuangan最新文献

IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK 在生产成本效益工作中实施目标成本法，以提高产品利润

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-08-09 DOI: 10.55047/transekonomika.v4i3.654

Mediaty Mediaty, Asri Usman, Dwi Dian Pratiwi, Lestari Rezki Nurul Amalia, Winola Wijayanti

{"title":"IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK","authors":"Mediaty Mediaty, Asri Usman, Dwi Dian Pratiwi, Lestari Rezki Nurul Amalia, Winola Wijayanti","doi":"10.55047/transekonomika.v4i3.654","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i3.654","url":null,"abstract":"This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT 村级财务制度、村级机构能力和社区参与对村级资金管理问责制的影响

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-08-09 DOI: 10.55047/transekonomika.v4i4.701

Ni Luh Gede Adelia Damayanti, I. K. Sujana

引用次数: 0

ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA 以及时性为调节变量，分析活动成本法和目标成本法在提高苏腊巴亚 BLAVING JAYA MANDIRI 公司利润方面的应用。

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-08-08 DOI: 10.55047/transekonomika.v4i4.694

Dewi Nurhayati, Bayu Abiantoro, Duvan Samudra Laisoka, Kevin Fiorentino, S. Riyadi, M. Y. Pandin

引用次数: 0

ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT 莫洛瓦利地区地方收入（PAD）分析

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-26 DOI: 10.55047/transekonomika.v4i4.704

Andi Herman Jaya

{"title":"ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT","authors":"Andi Herman Jaya","doi":"10.55047/transekonomika.v4i4.704","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.704","url":null,"abstract":"Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to analyze the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Morowali Regency's Regional Original Income. The research employs calculations of these ratios for Local Revenue. Results show that the Independence Ratio had an average value of 24.97 percent, falling within the medium independence criteria. This indicates that the region has not yet achieved full independence. The average Effectiveness Ratio is 2.68 percent, reflecting that the realization of Regional Original Income (PAD) is greater than the target set by the Morowali Regency Government, suggesting effective task execution. The average Efficiency Ratio is 1.72 percent, meaning that the realized PAD obtained by Morowali Regency exceeds the costs incurred in collecting it. This indicates efficient PAD collection, as the realized income is greater than the budget allocated for its collection.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"15 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION 行为控制、组织承诺、自我效能感和道德强度对举报意向的影响

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-19 DOI: 10.55047/transekonomika.v4i4.698

Ni Putu Meita Krisdayanti, N. Ratnadi

{"title":"THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION","authors":"Ni Putu Meita Krisdayanti, N. Ratnadi","doi":"10.55047/transekonomika.v4i4.698","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.698","url":null,"abstract":"Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PEER TO PEER LENDING : GENERATION Z ATTRACTION FACTORS AND FUTURE IMPLICATIONS 点对点借贷：Z 世代的吸引因素和未来影响

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-19 DOI: 10.55047/transekonomika.v4i4.678

Felisia Panjaitan, Servatia Mayang Setowati, Yoshia Christian Mahulete

{"title":"PEER TO PEER LENDING : GENERATION Z ATTRACTION FACTORS AND FUTURE IMPLICATIONS","authors":"Felisia Panjaitan, Servatia Mayang Setowati, Yoshia Christian Mahulete","doi":"10.55047/transekonomika.v4i4.678","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.678","url":null,"abstract":"This study is about the factors of behavioral intention to borrow from the perspective of Generation Z toward peer-to-peer lending. This study applied primary data by collecting surveys distributed to Gen Z on Java Island. The sample used was 44 male respondents and 110 female respondents. Factors that influence borrowing intention were tested with SEM PLS 4.0. The research shows that the variables of utilitarian value, risk perception, and financial literacy are significant to the behavioral intention of Peer To Peer Lending. In addition, the findings show that the variables of convenience and safety do not determine behavioral intention in Peer To Peer Lending. This research also explores how financial technology, such as peer-to-peer lending, can facilitate Generation Z's access to finance. The implications of this research highlight the importance of financial knowledge and planning for Gen Z for its future. These findings provide insights for fintech companies to design products and services that suit Generation Z's specific preferences and needs. The target market for peer-to-peer lending companies needs to be adjusted in their marketing strategies.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"114 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CLINIC OPERATIONAL EFFICIENCY THROUGH OPTIMIZING THE DISTRIBUTION OF NURSING STAFF 通过优化护理人员的分配，提高诊所的运营效率

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-19 DOI: 10.55047/transekonomika.v4i4.683

Noer Aisyah Barlian, Muhammad Faqih

引用次数: 0

BIBLIOMETRIC ANALYSIS: FACTORS CAUSING AND PREVENTION STRATEGIES FOR BURNOUT IN THE WORKPLACE 文献计量分析：工作场所职业倦怠的成因及预防策略

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-19 DOI: 10.55047/transekonomika.v4i4.689

Maria Alni Lau Go’o, Siti Mujanah, Achmad Yanu Alif Fianto

引用次数: 0

CIMORY DAIRY LAND PRIGEN TOURIST DESTINATION WITH LEISURE PARK CONCEPT IN CATTLE FARMING IN PASURUAN cimory dairy land prigen tourist destination with leisure park concept in cattle farming in pasuruan

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-13 DOI: 10.55047/transekonomika.v4i4.691

Bawa Mulyono Hadi

{"title":"CIMORY DAIRY LAND PRIGEN TOURIST DESTINATION WITH LEISURE PARK CONCEPT IN CATTLE FARMING IN PASURUAN","authors":"Bawa Mulyono Hadi","doi":"10.55047/transekonomika.v4i4.691","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.691","url":null,"abstract":"Cimory Dairy Land Prigen, located in Pasuruan Regency, East Java, carries the concept of a leisure park with a focus on cattle farming. This concept attracts various groups, ranging from families to tourists who are interested in the milk production process and farm life. This study aims to examine the application of the leisure park concept in Cimory Dairy Land Prigen, as well as its impact on visitor education and the local economy. This research also aims to identify development strategies that can increase the attractiveness and benefits of this destination. This research used a descriptive qualitative approach with data collection methods through in-depth interviews, direct observation, and document analysis. Interviews were conducted with managers, staff, and visitors, while observations were made to understand visitor interactions with existing facilities. Data were analyzed through reduction, presentation, and conclusion drawing to provide a comprehensive picture of the implementation of the leisure park concept in Cimory Dairy Land Prigen. The results showed that Cimory Dairy Land Prigen successfully implemented the leisure park concept well. This destination offers various educational and recreational activities such as farm tours, milking, and interaction with farm animals. Adequate infrastructure and supporting facilities such as restaurants and souvenir shops add to the convenience of visitors. The positive impact on the local economy is also evident from the support for micro, small and medium enterprises around the tourism area.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"45 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141650626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND 从 "欺诈钻石 "的角度看，国家防卫态度是尽量减少欺诈行为的自我控制能力

Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-07-12 DOI: 10.55047/transekonomika.v4i4.665

Ani Marisa, Endah Susilowati

{"title":"SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND","authors":"Ani Marisa, Endah Susilowati","doi":"10.55047/transekonomika.v4i4.665","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.665","url":null,"abstract":"This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"50 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0