cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.co.id
Phone
+6281234560500
Journal Mail Official
admin@transpublika.co.id
Editorial Address
Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang, East Java, Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Published by Transpublika Publisher
ISSN : 28099222     EISSN : 28098013     DOI : https://doi.org/10.55047/marginal
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business, management and economic studies. MARGINAL goal is to advance and promote innovative thinking in accounting, business, management, and economic related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among scholars as well as creative thinking and application-oriented issues can be enhanced.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 331 Documents
 1   2   3   4   5 
FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD Rahayu Ningsih, Siti; Purwohedi, Unggul; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.158 KB) | DOI: 10.55047/marginal.v1i1.5

Abstract

Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.
IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME : (CASE STUDY AT KEDAI NYOBIAN 8 DAILY PERIOD SEPTEMBER – OCTOBER 2020) Dhea Parlina, Nurhana; Budianto, Erwin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1638.452 KB) | DOI: 10.55047/marginal.v1i1.6

Abstract

In Indonesia, MSMEs are protected and have a legal shield such as the Presidential Decree No. 19 of 1998 and several other regulations. Where at this time, many MSME businesses are starting to grow both on a household and large scale, this includes Culinary Business. Culinary businesses are one of the many MSME that are starting to flourish, both on a domestic and big scale, at present moment. This business is in high demand among teenagers and adults. With a limited budget, this business may be launched at home, and it has a potential future. Therefore, the background behind the realization of Kedai Nyobian 8 which is used as a case study of problems that occur in the operational activities of Kedai Nyobian 8. The purpose of this study is to analyze net income in predicting operating cash flows in the future. The research method used is quantitative method. The population in this study is a case study at Kedai Nyobian 8 with a number of samples in the form of financial statements for September for 30 days. While October for 26 days, hence the total sample is 56 observations. The sampling measurement technique is a case study at Kedai Nyobian 8 using Saturated Sample. Therefore, Kedai Nyobian 8 will be more effective and achieve better results in the future by reducing unnecessary costs and anticipating future earnings in cash flow.    
ANALYSIS OF PRODUCT PREFERENCE OF CHITATO AND LAYS POTATO CHIPS Khan Khayru, Rafadi; Darmawan, Didit; Munir, Misbachul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.57 KB) | DOI: 10.55047/marginal.v1i1.7

Abstract

This study aims to determine differences in consumer preferences for potato chip products. Two well-known local brands, Chitato and Lays, come from the same manufacturer and it is interesting to observe the differences in consumer preferences for the two. These two brands already have a high level of brand awareness in the market as evidenced by a larger market share than other brands. Samples were taken as many as 94 respondents with a sampling technique with an accidental sampling approach. The results of the questionnaire were analyzed by SPPS statistics in the form of validity and reliability tests, Paired Sample t-test to see the significance of differences in consumer preferences for potato chips products. The results of hypothesis testing indicate that the consumer preferences of the Chitato brand and the Lays brand are not significantly different. According to respondents as consumers, the selection of potato chip products is the same as buying so that it is the task of marketers to strengthen product attributes and the brand strength of each product.
THE EFFECT OF CURRENT RATIO, NET PROFIT MARGIN, AND RETURN ON ASSETS ON STOCK RETURN: (Study on Food and Beverages Companies Listed on the Indonesia Stock Exchange 2015-2017 Period) Siti Aminah, Laila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.579 KB) | DOI: 10.55047/marginal.v1i1.8

Abstract

Individuals and corporations investing in stocks should make sure the investments are appropriate before proceeding. It's also possible to use basic research or company performance as a substitute for investment appraisals. An investigation of the relationship between stock return and a company's current ratio, net profit margin, and return on assets was the primary goal of this research project (Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange 2015-2017 Period). From 2015 to 2017, there were 21 Food and Beverage firms listed on the Indonesian Stock Exchange that were studied in this study. Purposive sampling was used to gather samples from 12 different Food and Beverage firms for this study. The SPSS 15 program was used to do multiple linear regression analysis on the data. The results of this study indicate that (1) Current Ratio (CR) with tstatistic = -2,244 and a significance value of 0,032 has a significant effect on stock returns; (2) Net Profit Margin (NPM) with tstatistic = -2,364 and a significance value of 0,024 has a significant effect on stock returns; (3) Return on Assets (ROA) with tstatistic = 3,984 and a significance value of 0,000 has a positive and significant effect on the value of stock returns.
THE EFFECT OF ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE: LITERATURE REVIEW Herlina, Erna; Tukiran, Martinus; Anwar, Syaiful
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.669 KB) | DOI: 10.55047/marginal.v1i1.9

Abstract

In a competitive, dynamic, complex and uncertain business environment as it is today, a leadership type is needed that can play an important role for the survival, success, and growth of the organization. This paper aims to review the influence of entrepreneurial leadership on organizational performance in terms of three hierarchies: individuals, groups/teams, and the organization as a whole. According to the findings of the review, entrepreneurial leadership has a major impact on the individual performance of employees and teams, especially in terms of creativity and creative behavior. Moreover, Entrepreneurial leadership has a significant effect on overall organizational performance both in financial and non-financial dimensions.
THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Nur Rahim, Alfian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.623 KB) | DOI: 10.55047/marginal.v1i1.12

Abstract

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.
ANALYSIS OF VILLAGE FINANCIAL ACCOUNTING SYSTEM IN GIRIREJO VILLAGE INCOME AND EXPENDITURE BUDGET MANAGEMENT Buana, Arung Restu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.579 KB) | DOI: 10.55047/marginal.v1i1.88

Abstract

This study aims to find out how the application of village financial accounting in the context of managing the Village Revenue and Expenditure Budget (APBDes) in Girirejo Village, Tegalrejo District, Magelang Regency, Central Java Province. Furthermore, in the Village Fund Allocation (ADD) there are several activities such as planning, implementation, reporting, accountability. This research uses descriptive qualitative analysis method. The speakers consist of several resource persons such as the Village Apparatus, namely the Village Head, Carik/Village Secretary, and other staff. The data collection method by means of interviews. Based on the results of this study, the application of the accounting system in Girirejo Village, Tegalrejo District, Magelang Regency, Central Java Province still tends to be low because many village officials have only high school education levels so that knowledge about the world of accounting is still low. However, the management of the Village Revenue and Expenditure Budget (APBDes) starting from the planning, implementation, administration, reporting, and accountability stages is in accordance with applicable laws and regulations based on the principles of transparency, accountability, participatory, orderly and budgetary discipline.
THE EFFECT OF BUDGET REFOCUSING DURING THE COVID-19 PANDEMIC ON THE REALIZATION OF THE APBD IN CENTRAL JAVA PROVINCE Khatulistiwa, Aerona
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.067 KB) | DOI: 10.55047/marginal.v1i1.89

Abstract

At the beginning of March 2020 there was a Covid-19 pandemic that hit Indonesia which eventually gave rise to several social restrictions policies for the community. In this case, several financial sectors are affected by the policy. In the context of handling the Covid-19 pandemic, there must be a budget refocusing or reallocation focused on handling Covid-19 in Indonesia. However, the refocusing effort that has been carried out in a short time has resulted in problems that have an impact on the realization of the reallocated budget (before the pandemic). In this regard, a government regulation policy in lieu of the Law is formed and issued which is the basis for the replacement of the Law on Regional Government. In this study, the researcher uses a qualitative descriptive method, which is a non-quantitative data collection and analysis method with the aim of exploring social relationships and a description of the reality experienced by the response, or what is commonly referred to as the problem formulation to be used to explore in depth research. The locus of this research is in Central Java Province, using secondary data sourced from several literature studies.
ANALYSIS OF DEGREES OF REGIONAL ORIGINAL INCOME DECENTRALIZATION AND INDEPENDENCE AND THE RELATIONSHIP WITH REGIONAL EXPENDITURE PRODUCTIVITY IN MAGELANG REGENCY 2016-2020 Cahyani, Arma Riski Nur; Priyono, Nuwun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.023 KB) | DOI: 10.55047/marginal.v1i2.101

Abstract

This research aims to (1) examine the level of fiscal decentralization degrees in Magelang Regency, (2) examine the level of financial independence in Magelang Regency, (3) examine the level of regional expenditure productivity of Magelang Regency, (4) examine the relationship of decentralization degrees and independence of fiscal with regional expenditure productivity in Magelang Regency. This research uses secondary data in the form of time series from 2016-2020 consisting of the realization of Magelang Regency APBD (Regional Revenue and Expenditure Budget), the realization of Magelang Regency PDRB (Local Gross Domestic Product (GDP)). In analyzing this study using the analysis of the Degree of Fiscal Decentralization (DDF), the analysis of the Degree of Fiscal Independence (DKF), the analysis of Regional Expenditure Productivity (PBD), and the Pearson Correlation analysis. The results showed that DDF value of 10,62, DKF value of 12,18, and PBD of 18,38, all three calculations were in low category. Therefore, the findings shows that there is a negative relationship that is relatively strong and real.
ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) ON THE PRESENTATION OF GIRIREJO VILLAGE UNIT'S COOPERATIVE FINANCIAL STATEMENTS Rasyid, Muhammad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.379 KB) | DOI: 10.55047/marginal.v1i2.112

Abstract

The Indonesian Institute of Accountants (IAI) publishes Financial Accounting Standards for Entities Without Accountability so that entities that have not gone public can provide accurate financial reports (SAK ETAP). In reality, many cooperatives still do not use SAK ETAP in the preparation of their financial statements. The purpose of this research is to identify how the Girirejo Village Unit Cooperative's financial statements should be presented under the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study uses a qualitative approach to conduct a comparative study. Methods of collecting data by interview. The method employed is a comparison of the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) with the presentation of Girirejo's Village Unit Cooperative financial statements. In essence, SAK ETAP has been adopted in Girirejo's Village Unit Cooperative financial accounts. The financial accounts of Girirejo Village Unit Cooperative demonstrate that the balance sheet, income statement, equity report, cash flow statement, and notes to financial statements have all been presented; nevertheless, several items such as inventories and investments, tax obligations, and tax expenses have not been recorded.

Page 1 of 34 | Total Record : 331

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): DECEMBER Vol. 4 No. 4 (2025): SEPTEMBER Vol. 4 No. 3 (2025): JUNE Vol. 4 No. 2 (2025): MARCH Vol. 4 No. 1 (2024): DECEMBER Vol. 3 No. 4 (2024): SEPTEMBER Vol. 3 No. 3 (2024): JUNE Vol. 3 No. 2 (2024): MARCH Vol. 3 No. 1 (2023): DECEMBER Vol. 2 No. 4 (2023): SEPTEMBER Vol. 2 No. 3 (2023): JUNE Vol. 2 No. 2 (2023): MARCH Vol. 2 No. 1 (2022): DECEMBER Vol. 1 No. 4 (2022): SEPTEMBER Vol. 1 No. 3 (2022): JUNE Vol. 1 No. 2 (2022): MARCH Vol. 1 No. 1 (2021): DECEMBER More Issue