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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 24 Documents
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Seberapa Membantu Laporan Keuangan Dalam Penilaian Untuk Merger Dan Akuisisi Danish Bahir; Fadi Rajendra
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 2 April 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.v1i1.1

Abstract

Performance according to Mulyadi (2001: 416) is: a description of the level of achievement of the implementation of an activity / program / policy in realizing the goals, objectives, vision and mission of the organization contained in the formulation of strategic planning (strategic planning) of an organization. According to Sony Yuwono (2003:23) performance appraisal is an act of evaluating various activities in the value chain in the company. Most company performance appraisals use financial information as a single indicator in measuring company performance and have been widely used. Dwiyanto (2007: 36), the definition of financial performance appraisal is the determination of certain measures that can measure the success of a company in generating profits.
Persepsi Dosen Dalam Penerapan Konsep Pendidikan Merdeka Belajar Faisal Rafandra; Fattah Xaquil
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 2 April 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.v1i1.2

Abstract

In the government regulation referred to in Article 91 paragraph (1), which states that every education unit on formal and non-formal pathways is required to carry out education quality assurance, while Article 91 paragraph (3) states that education quality assurance aims to meet or exceed the National Education Standards. .
Analisis Sistem Pemungutan Pajak Kendaraan Bermotor (PKB) Melalui Layanan Drive Thru Dan Efeknya Terhadap Kepatuhan Wajib Pajak Ghalib Kareem; Harun Ibrar
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 2 April 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.v1i1.3

Abstract

There is demand for transportation services from other sectors (such as agriculture, industry, trade, mining, fisheries and others) causing the provision of transportation services (Adisasmita: 2011). This is like what happened in the Pandaan area, East Java. Due to the large number of factories producing goods needed by the community, especially bottled drinking water, the demand for transportation services is also increasing. So transportation capacity must be provided in balance with demand, in order to be able to serve the development of activities in other sectors.
Pengaruh Kompensasi Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Mahmud Maqila; Aldo Cipta
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 2 April 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.v1i1.5

Abstract

Employee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities they provide (Mangkunegara, 2009:9). The demand for high employee performance has indeed become a part of all companies. However, the current facts show that not all employees have high performance according to company expectations. There are still many employees who have low performance, as happened to Bank Jatim Surabaya employees in the initial findings in the field which showed that some employees of Bank Jatim Surabaya experienced problems related to performance as seen from not achieving targets on marketing employees.
Pengaruh Lingkungan Kerja, Keselamatan Kerja dan Kesehatan terhadap Kinerja Karyawan Muhammad Labeeb; Bima Dian
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 2 April 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.v1i1.6

Abstract

Motivation is an inner or psychological process that occurs in a person who is strongly influenced by several factors, namely internal factors and external factors. These internal factors are factors that are inherent in every human being such as nature, experience, level of education, desires and hopes for the future. While external factors are the environment / working conditions, leadership and leadership. Robbins and Coulter (2010: 109) state that motivation is a process in which a person's efforts are energized, directed, and sustained towards achieving a goal. One of the intended goals is to achieve high performance, such as the theory put forward by Mangkunegara (2009:67) that motivation is one of the factors that influence performance. The results of research by Rizal et al (2014) found a significant and positive effect of motivation on employee performance.
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 THAI MUSLIM AND ISLAMIC FINANCIAL INSTITUTIONS IN THAILAND Rowiyah Asengbaramae
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 4 October 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.37

Abstract

The research delves into the historical background of Islam in Thailand, shedding light on the cultural and economic interactions between the Muslim minority and the broader Thai society. Special attention is given to the emergence and development of Islamic financial institutions within this context, investigating their growth, challenges, and contributions to the overall financial sector. Methodologically, a combination of qualitative and quantitative approaches is employed to gather data on the financial habits of the Thai Muslim population and the performance of Islamic financial institutions. Interviews, surveys, and financial data analysis are utilized to gain insights into the preferences, challenges, and opportunities faced by both the Muslim community and Islamic financial institutions. The findings of this study contribute to the understanding of how Islamic finance is adapted and practiced in a non-Muslim majority country. It also explores the potential impact of Islamic financial institutions on economic development and financial inclusion for the Thai Muslim population. The research not only adds to the academic discourse on Islamic finance but also provides practical insights for policymakers and financial institutions looking to enhance financial services for diverse communities within a pluralistic society.
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.
UNLOCKING OPPORTUNITIES OF THE ISLAMIC DIGITAL ECONOMY FOR UMMAH SUSTAINABILITY Nadia Ishak
TRANSACTION : Journal of Taxation, Accounting, Management and Economics Volume 1 Issue 4 October 2023
Publisher : Arsil Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62287/transaction.vi.39

Abstract

The Islamic Digital Economy (IDE) has emerged as a transformative force, unlocking new opportunities for sustainable development within the global Muslim community (Ummah). This paper explores the multifaceted dimensions of IDE and its potential impact on Ummah sustainability. The IDE encompasses a wide array of digital technologies, including but not limited to fintech, e-commerce, blockchain, and artificial intelligence, all aligned with Islamic principles. By leveraging these technologies, the Ummah can foster economic growth, financial inclusion, and social development while adhering to ethical and Sharia-compliant practices. This paper delves into the key components of IDE, examining its role in promoting entrepreneurship, enhancing financial literacy, and fostering innovation within the Ummah. Moreover, it explores the potential of IDE to address societal challenges such as poverty, unemployment, and income inequality through inclusive and sustainable economic models. In addition, the paper highlights the importance of regulatory frameworks that support the growth of IDE, ensuring that it aligns with Islamic values and principles. It also underscores the need for educational initiatives to enhance digital literacy within the Ummah, empowering individuals to fully participate in the digital economy. Through a comprehensive analysis of the opportunities and challenges associated with IDE, this paper aims to provide insights for policymakers, businesses, and communities seeking to harness the full potential of the Islamic Digital Economy for the sustainable development of the Ummah. By embracing IDE, the Ummah can not only navigate the digital age successfully but also contribute to a more inclusive, ethical, and sustainable global economic landscape.
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.

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