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Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)

MARGINAL
Website

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 11 Documents

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Search results for , issue "Vol. 1 No. 2 (2022): MARCH" : 11 Documents clear

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

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

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.

ANALYSIS OF LIQUIDITY AND SOLVENCY RATIOS ON THE BALANCE SHEET OF THE REGIONAL GOVERNMENT OF TEMANGGUNG IN 2014-2015 Rudianto, Edo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

The purpose of this study is to determine the ratio of liquidity and solvency on the balance sheet of the Temanggung Regional Government. The object of research used is the balance sheet of the Temanggung Regional Government for the period of 2014-2015. The method used is descriptive qualitative method. The results of this study indicate that the Temanggung district government has sufficient assets to pay off its debts and can pay debts quickly and with a high level of liquidity. Hence, it can be concluded that the Temanggung district government has financial adequacy to carry out government operational activities, and able to fulfill all its obligations, both short-term and long-term obligations, as well as the Temanggung district government has the opportunity to attract investors and creditors to channel their funds for the development of the Temanggung government.

THE EFFECT OF FACILITIES AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GAS STATION IN SETU BEKASI, WEST JAVA Riseetyawan, Anjas; Sularto; Sari, Agusti Eviana; Badrunsyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

This study aims to determine the effect of the effect of facilities and service quality on customer satisfaction of gas station in Setu Bekasi, West Java. This research is quantitative research. The data analysis method used is Structural Equation Modeling-Partial Least Square (SEM-PLS) Smart PLS software version 3. The population in this study were gas station customers 3417308 Setu Bekasi, West Java, which according to Non-Probability Sampling with the Accidental Sampling method, resulting total sample of 353 respondents. The testing stages are validity test, reliability test, inner model includes convergent validity, discriminant validity, composite validity, Cronbach's alpha, outer model includes path coefficient test and hypothesis testing. The finding reveals that the facility has a positive and significant direct effect on Customer Satisfaction, the service quality has a direct and significant positive effect on Customer Satisfaction, and the facility has a direct positive and significant effect on Service Quality. Meanwhile, the facilities and service quality have a positive and significant indirect effect on customer satisfaction. From the results of these studies, it can be concluded that the facilities and service quality have an indirect effect on customer satisfaction, but with the facilities and service quality in accordance with what customers expect, it can create and increase customer satisfaction.

ANALYSIS OF THE EFFECT OF SERVICE QUALITY ON TREATMENT DECISIONS AND PATIENT LOYALTY IN THE OUTPATIENT UNIT OF MAMPANG PRAPATAN HOSPITAL JAKARTA Nurgahawan, Cucu; Nurminingsih; Agustin, Dinni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

Hospital service quality is the main thing in an effort to improve treatment decisions that will bring patient loyalty. This study aims to analyze the effect of service quality on treatment decisions and patient loyalty in the outpatient unit of Mampang Prapatan Hospital, Jakarta. This study is a quantitative study using SEM analysis to see the relationship between service quality and treatment decisions and patient loyalty. Using a total of 148 respondents with a questionnaire instrument with good validity and reliability values. The direct influence of service quality on patient loyalty resulted in t value = 7,99 Test the indirect effect of service quality on loyalty through treatment decisions t value = 4,83. The results of the test of the direct influence of service quality t = 5,64, the test of the indirect influence of quality on treatment decisions through loyalty t = 5,18. Therefore, it can be concluded that there is a significant effect of service quality on loyalty directly and indirectly through treatment decisions. Besides that, there is a significant effect of service quality on treatment decisions directly and indirectly through patient loyalty.

THE EFFECT OF PRODUCT QUALITY AND PRODUCT INNOVATION ON CONSUMER LOYALTY IN FIZZUL PUTRA MANDIRI CONVECTION, JOMBANG REGENCY Somalua, Rahayu; Asim; Nurminingsih; Siregar, Robert
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

The purpose of this study is to analyze the effect of Product Quality and Product Innovation on Consumer Loyalty of Fizzul Putra Mandiri Convection, Jombang Regency. This research is a quantitative study, while the population in this study are consumers from the Fizzul Putra Mandiri Convection Jombang regency, which are included in the population of regular (customers) in which the sample to be taken is known with certainty, resulting as many as 85 regular consumers. The data was obtained using a questionnaire, the data was processed using the Structural Equation Model (SEM) or SmartPLS 3 software. The results reveal that product quality has an insignificant positive effect on consumer loyalty, which means that the higher the product quality, the higher the consumer loyalty, but the increase in consumer loyalty caused by product quality is not significant. Therefore, increasing product quality only slightly increases consumer loyalty, decreasing product quality only slightly decreases consumer loyalty. Meanwhile, product innovation has a positive and significant effect on consumer loyalty, which means the higher the product innovation, the higher the consumer loyalty and vice versa. Besides that, product quality has a positive and significant effect on product innovation, which means that the higher the product quality, the higher the product innovation, and the lower the product quality will result the lower the product innovation as well.

THE ROLE OF DIRECTORATE GENERAL OF CUSTOMS AND EXCISE IN HANDLING COVID-19 PANDEMIC AS A TRADE FACILITATOR AND INDUSTRIAL ASSISTANCE IN INDONESIA Romadhon, Ahmad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

This paper seeks to examine the role of Directorate General of Customs and Excise as an institution under The Ministry of Finance of Indonesian Republic in its function as a trade facilitator and industrial assistance in handling Corona Viruses Disease 2019 (Covid-19) pandemic in Indonesia. As covid-19 has been made crisis in almost every country around the world, it is being concerned about the shortage of health supplies that needed to prevent the deployment of the viruses and for the treatment process. Besides that, company continuity during pandemic was also threatened due to the decrease of demand and activities. Having function in international trade and industrial assistance, Directorate General of Customs and Excise are capable in helping central government by using its function as a trade facilitator and industrial assistance with (two) major key, first is helping maintain the availability of the health supplies that needed in handling covid-19 pandemic, and the second is providing additional incentives for companies of bonded zone facilities and/or companies that receive ease of import for export purpose facility.

THE EFFECT OF QUALITY OF SERVICE AND PRICE ON CUSTOMER SATISFACTION ON GRILLED CHICKEN RESTAURANTS OF PAK ATOK BAKOM CIAWI BOGOR Setiowati, Tanti; Ismaya, Sakti Brata
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

The purpose of this study was to determine the effect of service quality and price on customer satisfaction on grilled chicken restaurants of Pak Atok Bakom, Ciawi Bogor. This study is a quantitative approach. The population in this study are consumers who visit the Grilled Chicken Restaurants of Pak Atok Bakom, Ciawi Bogor. Meanwhile, the sample used was based on the Accidental method, which is a technique for determining the sample based on needs only, members who were met by researchers and were willing to become respondents. The type of data used in this study is quantitative data which obtained through an online questionnaire, namely the Google Form. Questionnaires are used to obtain respondent data regarding service quality, price and customer satisfaction with data sources obtained directly from consumers or customers who have been or are now customers of Pak Atok Bakom's Grilled Chicken Restaurant in Ciawi Bogor. Moreover, the data analysis carried out by several test, namely Validity test, Reliability test, and Hypothesis test. The finding reveals that service quality has a significant effect on customer satisfaction and the price has a significant influence on customer satisfaction. Likewise, service quality and price has a significant effect on customer satisfaction, it is proven by path coefficient value of service quality and price on customer satisfaction which are 0,000 and the t-statistic is 5,381, hence the t-statistic is significant because > 1,96 with p value < 0,00.

THE EFFECT OF LABOR AND WORK SKILLS ON WORK PRODUCTIVITY OF PT MANNA HANNA ENERGI BOGOR WEST JAVA Hastuti, Widya; Rushadiyati; Nurminingsih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

This study aims to examine the effect of labor and work skills on employee productivity at PT Manna Hanna Energi. This research is a type of descriptive quantitative research where the data used in this study are qualitative data. The study population included 60 employees of PT Manna Hanna Energi. Data collection using questionnaires, data analysis techniques used in this study using descriptive statistical analysis while the method of analysis used in this study is PLS (Partial Least Square) using SmartPLS version 3.0.m3. The results showed that Labor has a positive and significant effect on Work Productivity. This shows that the effect of labor on work productivity is significant. Moreover, Labor has a positive and significant effect on Work Skills. This shows that the effect of labor on work skills is significant. Meanwhile, work skills have a positive and significant effect on work productivity. This shows that the influence between Work Skills and Work Productivity is significant.

THE EFFECT OF DISCIPLINE AND TRAINING ON PERFORMANCE OF EMPLOYEES AT THE FIRE AND RESCUE SERVICE IN CITY ADMINISTRATION OF CENTRAL JAKARTA Muardi, Jon; Rohmawan, Kwarnanto; Nurminingsih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 2 (2022): MARCH
Publisher : Transpublika Publisher

The Fire and Rescue Service is a government apparatus with the duties, principal and functions in the field of prevention, fire prevention and rescue. Therefore, the performance of firefighters in their duty to combat fires needs to be analyzed. Because firefighters first take care of their personal safety as well as the safety of those around who need help. The purpose of this study is to analyze the effect of discipline and training on employee performance in the Central Jakarta City Fire Service Administration Department, written in Minister of Public Works Regulation No. 20 / PRT / M / 2009 CHAPTER II Section 5, concerning human resources and training education is held at the Center for Fire Fighting and Rescue Education and Training which aims to provide basic knowledge about prevention, management and rescue in the field of fire and other disasters. In improving the performance of work officers, training needs to be provided as needed, training that can regulate employees regularly so that there are no violations at work. This research method uses research instruments namely simple regression and multiple regression to find the correlation coefficient between discipline and training on employee performance. The finding reveals that work discipline has a direct and significant positive effect on employee performance. Likewise, work discipline has a direct and significant positive effect on training. Furthermore, training has a direct and significant positive effect on employee performance. Meanwhile, Discipline and Training have a positive and significant indirect effect on employee performance.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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