Msg 102, Level 15, State 1, Server DESKTOP-U368A1B, Line 1 Incorrect syntax near '1'
You should remove the parentheses from around the parameters for your stored procedure, and enclose the call in double quotation marks. In a normal command line, this would look like:

sqlcmd -S DESKTOP-U368A1B  -Q "tranKonto 1,2,100,1"


Since this is in perl, you will need to escape the quotation marks:

system("sqlcmd -S DESKTOP-U368A1B  -Q \"tranKonto 1,2,100,1\"");