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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 5 Documents
Search results for , issue "Vol 22 No 1 (2023): June Edition" : 5 Documents clear
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Maya Indriastuti; Anis Chariri; Fuad Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
AUTOCRATIC LEADERSHIP STYLE AND ORGANIZATIONAL CHANGE ON PERFORMANCe DURING PANDEMIC Suparti Asno; Fetty Poerwita Sary
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.002 KB) | DOI: 10.23969/trikonomika.v22i1.5223

Abstract

The COVID-19 pandemic that is overtaking the world, particularly Indonesia has undoubtedly changed business scenarios and conditions, requiring practical and strategic approaches to bring enterprises back from the verge of disaster. In order to overcome a pandemic situation like this, a leader with an autocratic leadership style is required, as well as an organizational change to make the company survive and adapt to existing changes in order to maintain the company's survival so that employee performance remains good and optimal. The goal of this research was to see if there was a relationship between autocratic leadership style and organizational transformation and the performance of “PT ABC” workers during the pandemic. The sample technique is non-probability sampling and uses 100 respondents from “PT ABC” employees. The results of this research show that the autocratic leadership style and organizational change have a posittive and significant effect on employee performance during the pandemic at “PT ABC” company.
RENT-SEEKING TOWARDS ECONOMIC GROWTH: EMPIRICAL STUDY IN LOWER-MIDDLE-INCOME COUNTRIES Lorentino Laut; Erika Febrianti; Retno Sugiharti
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.759 KB) | DOI: 10.23969/trikonomika.v22i1.5751

Abstract

The good effects of globalization are not felt by all countries. Lower-middle-income countries are constrained by ineffective or poorly implemented economic policies in those countries. One indicator of this ineffectiveness is the low rate of controlling rent-seeking in lower-middle-income countries. Therefore, this study analyzes the effect of controlling rent-seeking on the economic growth of lower-middle-income countries. It is important to study where economic growth has an important role in the economic development of lower-middle-income countries. This study also uses control variables such as capital formation, population, and lag of economic growth through the Partial Adjustment Model (PAM) approach. Based on the results of regression testing that has been carried out, controlling rent seeking and capital formation is known to have a positive and significant effect on economic growth in lower-middle-income countries. Meanwhile population has a negative and significant effect on the economic growth of lower-middle-income countries.
GOVERNMENT SPENDING (ECONOMY, SOCIAL PROTECTION, HEALTH, EDUCATION) ON INCOME INEQUALITY IN WEST JAVA Alfath Prannisa; Bagdja Muljarijadi; Adhitya Wardhana
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.87 KB) | DOI: 10.23969/trikonomika.v22i1.5976

Abstract

This study aims to examine the effect of government spending on the economy, social protection, health, and education on income inequality in West Java during 2015-2020. Income inequality in this study uses the Gini ratio. The estimation uses a fixed effect panel data model using the cross-section weight (EGLS) method. The results show that government spending contributes to reducing income inequality in West Java in 2015-2020. Meanwhile, control variables such as GRDP per capita and poverty have a significant effect on increasing income inequality and investment variables have a significant effect on reducing income inequality.
UNIVERSITY SUSTAINABILITY COMPETITIVE ADVANTAGE IN FACING TECHNOLOGICAL CHANGES Bayu Indra Setia; Tjutju Yuniarsih; Janah Sojanah; Kusnendi Kusnendi; Eeng Ahman; Erry Pangestu
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.39 KB) | DOI: 10.23969/trikonomika.v22i1.8811

Abstract

The purpose of this study is to analyze sustainability's competitive advantage in the face of technological change mediated by knowledge management and organizational culture. The method used in this study is descriptive verification with model 6 analysis tools from Hayes's theory. The unit of analysis is six private universities that have accreditation A, with 204 respondents consisting of top management, middle management, and low management. The results obtained from the research show that technological change is affecting the university's sustainability competitive advantage, which is mediated by knowledge management and organizational culture. Technological change mediated by knowledge management has a major influence on and contribution to the university's sustainability competitive advantage as compared to organizational culture.

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