{"title":"ANALISIS VARIANS DAN PERTUMBUHAN BELANJA DAERAH PADA PEMERINTAH KOTA MAGELANG TAHUN 2018-2021","authors":"Yolanda Afri Liyani, Vara Tiska Luthfita Desanti Putri Suharto, Risma Wira Bharata3","doi":"10.55047/transekonomika.v3i3.419","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.419","url":null,"abstract":"The Regional Expenditure Budget must have a control system to ensure effective implementation, enabling the Regional Government to consider factors that can impact budget preparation. This allocation aims to balance regional cash expenditures and receipts. This study aims to determine the variance value and growth of regional expenditure using a descriptive analysis method. The primary data used in this research is obtained from the Magelang City Government. The research conducted on the Office of Financial Management and Government Property of Magelang City concludes that the financial performance of the Magelang City Government, as seen from the analysis of expenditure variance, exhibits an average difference (variance) of 26.7 and an average utilization or absorption of the expenditure budget of 73.14%. Based on the calculation results, it can be concluded that the financial performance, as indicated by the variance analysis, reveals that the government's budget planning is quite good, and their efforts to effectively utilize the budget have been relatively successful. Utilizing more than 90 percent of the budget indicates efficient budget use, while utilization below 90 percent suggests inadequate budget planning.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"344 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132306684","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}
Septia Ragil Saputri, Yolanda Afri Liyani, E. Astutik
{"title":"ANALISIS FAKTOR YANG MELATARBELAKANGI KONSOLIDASI DI PT. BANK MANDIRI (PERSERO) TBK","authors":"Septia Ragil Saputri, Yolanda Afri Liyani, E. Astutik","doi":"10.55047/transekonomika.v3i3.417","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.417","url":null,"abstract":"After more than 2 years, Indonesia was hit by the Covid-19 pandemic, along with the decline in Covid-19 cases and a transition period, namely the easing of policies issued by the government aimed at starting the national economy. In this transition period, creative MSME actors must continue to struggle and take advantage of opportunities so that the business they run can survive and even develop. This study intends to find out how much impact and utilization it has on the creative economy, both creative economy products and policies issued by the government during the Covid-19 transition period. This research or research uses a qualitative approach. The data in this study used primary data and secondary data, secondary data was obtained through interviews, while secondary data to strengthen the first data used journal articles, and trusted websites, namely government sites. This study shows that there are various impacts of the creative economy on the sustainability of MSMEs in this transition period, both from policies and products that are the goals of MSME development in Indonesia.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"279 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115899562","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}
{"title":"PENGARUH LITERASI DAN PENGALAMAN KEUANGAN TERHADAP PENGELOLAAN KEUANGAN MELALUI NIAT BERPERILAKU PADA PENGRAJIN KASUR BUSA KECAMATAN PAKISAJI KABUPATEN MALANG","authors":"Muhammad Iqbal Fawwaz, H. Pratikto","doi":"10.55047/transekonomika.v3i3.425","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.425","url":null,"abstract":"In developing a business, financial management of MSMEs plays an important role. This study aims to examine the effect of financial literacy and experience on the financial management of foam mattress craftsmen, as well as to examine whether behavioral intention is a mediating variable between financial literacy and experience with financial management. The survey was conducted on foam mattress craftsmen using total sampling technique, and the data were analyzed using Path Analysis. The results showed a significant positive influence between financial experience and financial management behavior. In addition, this study proves that financial literacy has an indirect effect on financial management through behavioral intentions. The managerial implications of this study emphasize the importance of having good financial experience in improving financial management. In addition, this study provides new insights that individuals with high financial literacy also need to have good Financial behavioral intentions to manage their business finances more carefully.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"162 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127553232","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}
{"title":"ANALISIS IMPLEMENTASI PROSEDUR PENGAMANAN DAN PEMELIHARAAN ASET TETAP DI BPPKAD KABUPATEN MAGELANG","authors":"M. Khoir, Nuwun Priyono","doi":"10.55047/transekonomika.v3i3.416","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.416","url":null,"abstract":"The purpose of this study is to determine the suitability of the procedures for securing and maintaining fixed assets at the Regional Revenue, Financial Management, and Assets Agency (BPPKAD) of Magelang Regency with Permendagri No. 19 of 2016, which can be observed in the procedures for securing and maintaining fixed assets and the completeness of source documents. The type of research applied in this study is descriptive qualitative research. The results prove that BPPKAD of Magelang Regency has implemented the procedures, and the completeness of the source documents is satisfactory. Thus, the security and maintenance of fixed assets in BPPKAD of Magelang Regency, in accordance with Permendagri No. 19 of 2016, are in full compliance with the regulations.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114394339","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}
{"title":"IMPLEMENTASI METODE JOB SAFETY ANALYSIS SEBAGAI UPAYA PENCEGAHAN KECELAKAAN KERJA PADA KARYAWAN","authors":"Rapima Sartika Tinambunan, Feby Aulia Safrin","doi":"10.55047/transekonomika.v3i3.414","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.414","url":null,"abstract":"This study aims to analyze the Job Safety Analysis method as an effort to prevent work accidents at Rantau Kasai PKS. The goal is to determine whether the application of this method has been carried out correctly and has created safe and comfortable conditions. The study utilizes a qualitative method to describe the phenomena that occur. Data collection techniques include interviews, observation, and documentation. The study collects information by interviewing key informants, main informants, and additional informants. The data analysis technique involves a data reduction process, data presentation, and discussion. The conclusion of the study indicates that the application of the Job Safety Analysis method at Rantau Kasai PKS has been implemented quite well. Each stage of the work is observed, potential hazards are identified through socialization and notifications, and control measures are implemented. These measures include placing boundary marks on areas deemed hazardous and displaying safety signs as warnings.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133931805","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}
Fendy Cuandra, Olivia Lysion, Charlie Wijaya, Andyana, Jacky Gunadi
{"title":"ANALISIS PERBANDINGAN MANAJEMEN OPERASIONAL PADA PEGATRON CORPORATION SEBELUM, SELAMA, DAN SETELAH PANDEMI","authors":"Fendy Cuandra, Olivia Lysion, Charlie Wijaya, Andyana, Jacky Gunadi","doi":"10.55047/transekonomika.v3i3.413","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i3.413","url":null,"abstract":"This study analyzes the operational management of Pegatron Corporation, a Taiwan-based manufacturing company that expanded to Batam, Indonesia in July 2019. Pegatron Corporation produces a variety of computing devices such as notebook and desktop PCs and motherboards, as well as consumer electronics like tablets, game consoles, and multimedia players. In addition, the company also manufactures communication devices including smartphones, broadband and networking devices. The research objective is to compare Pegatron Corporation's operational management before, during, and after the Covid-19 pandemic using a qualitative approach in the city of Batam. The study focuses on key areas such as manufacturing processes, materials management, and supply chain management.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133549711","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}
Fendy Cuandra, Shereen, Jennifer, Rico Kartono, Cindy, Sun Bhuan
{"title":"ANALISIS PERBANDINGAN MANAJEMEN OPERASIONAL PT. INDOBANGKIT PERTAMA SUKSES SEBELUM, SELAMA DAN SETELAH PANDEMI COVID-19","authors":"Fendy Cuandra, Shereen, Jennifer, Rico Kartono, Cindy, Sun Bhuan","doi":"10.55047/transekonomika.v3i2.397","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i2.397","url":null,"abstract":"PT Indobangkit Pertama Sukses is a manufacturing company that has been operating since 2016. It specializes in plastic manufacturing, producing Assoy Plastic, Meebag, Thinpack, PVC Rope, and T-bag. This research analyzes the operational management of PT Indobangkit Pertama Sukses before, during, and after the COVID-19 pandemic using qualitative data gathered through observation and interviews (conducted via Zoom Meeting) with operational managers. The research was conducted in Batam, where the company is located. The findings show that PT Indobangkit Pertama Sukses involves many parties and requires good product and information flow. The SCM concept can help the company plan production schedules and raw material supply to produce high-quality products. PT Indobangkit Pertama Sukses manages inventory and forecasting management well, achieving a large turnover. The company has carried out Planning, Scheduling, and Controlling in every activity and overcomes the obstacles of production machines that often break down.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123571441","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}
{"title":"ANALISIS MANAJEMEN OPERASIONAL PADA PT SINDO MANUFAKTUR INDUSTRI","authors":"Fiona, Jocelyn Theophilia, Shely Juniarty, Benwanto Ardiyano, S. Hutagaol, Fendy Cuandra","doi":"10.55047/transekonomika.v3i2.396","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i2.396","url":null,"abstract":"The current business environment has prompted various companies to develop strategies to stay competitive. One effective way to do this is through good operational management. PT Sindo Manufaktur Industri is a manufacturing company that specializes in mass production and contract manufacturing services for various industrial products. The company has recognized the importance of operational management and has taken steps to improve it. The objective of this research is to analyze the operational management of PT Sindo Manufaktur Industri. This study uses primary qualitative data and collects information through interviews with the company's operational manager. The research findings reveal that PT Sindo Manufaktur Industri has not implemented many good operational strategies at present, but this is not necessary as their business processes are not complex. As their business expands in the future, they can consider implementing various operational management strategies suggested by the authors of this study.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122220109","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}
Sella Septia Claudia, Christian Wiradendi Wolor, Suherdi Suherdi
{"title":"MANAJEMEN KEARSIPAN PADA PERUSAHAAN X","authors":"Sella Septia Claudia, Christian Wiradendi Wolor, Suherdi Suherdi","doi":"10.55047/transekonomika.v3i2.395","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i2.395","url":null,"abstract":"Archive management as archive storage, which is the process of maintaining and securing company records or records, in the success of records management must run on a process that includes classification, creation, receipt, and maintenance of records. This study aims to determine the archive storage system, guidelines for lending archives and obstacles to borrowing archives. This study uses a qualitative method in a descriptive form with a case study approach. The subjects in this study were 4 (four) people using a purposive sampling technique. The results of the study show that there are two archive storage systems in Company X, namely, active archives and inactive archives. Borrowing archives is in accordance with applicable procedures, however, problems in the borrowing of archives still often occur because in the procedure there is no period of time for borrowing archives, this makes employees forget about returning archives and lack of employee awareness of the importance of archives.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128871388","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}
{"title":"ANALISIS STRATEGI PENGEMBANGAN USAHA DENGAN PENDEKATAN BUSINESS MODEL CANVAS","authors":"Mellisa Magdalena Yudha, Iis Mariam, Erlyn Rosalina","doi":"10.55047/transekonomika.v3i2.341","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i2.341","url":null,"abstract":"The aim of this research is to analyze the business model of X Grilled Chicken Restaurant in Depok and design a new business model using the Business Model Canvas approach. This research uses the Sequential Exploratory model research method, which consists of qualitative methods as the main method and quantitative as an additional method. Data were collected through interviews, observation, documentation, questionnaires, and triangulation. To describe the current business model, the Business Model Canvas (BMC) method was used, while to formulate alternative strategies, Strength, Weakness, Opportunity, Threat (SWOT) analysis was used. To determine the priority of alternative strategies, the Quantitative Strategic Planning Matrix (QSPM) was used. The results of the SWOT Analysis resulted in eight alternative strategies, including focusing on Value as fnb tech, continuous digital market research, evaluation of marketing strategies, expansion of business relationships, more attractive promotions, adding new employees, increasing the allocation of marketing costs, and making stricter rules for employees who violate SOPs. Based on the results of the QSPM Matrix calculation, the strategy of continuous digital market research is the highest priority with a value of 13.87.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127410358","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}