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Contact Name
Veri Hardinansyah Dja'far
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admin@transpublika.co.id
Phone
+6281234560500
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admin@transpublika.co.id
Editorial Address
Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang, East Java, Indonesia
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Kota malang,
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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
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.
Articles 32 Documents
Search results for , issue "Vol. 2 No. 1 (2022): DECEMBER" : 32 Documents clear
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL STATEMENTS (LKPD) IN ORDER TO IMPROVE THE QUALITY OF GOVERNANCE AND THE ACHIEVEMENT OF DEVELOPMENT OUTCOMES IN SOUTH SULAWESI Hartanto, Tomi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.500

Abstract

The performance of regional government administration is a form of illustration of work performance that can be achieved during a certain period. The performance of regional administrations that receive WTP Opinion (Unqualified Opinion) should be better than those that are Non WTP. This study aims to compare the performance of regional government administration in South Sulawesi that received WTP and Non WTP opinions for the 2015-2021 period. The performance of governance between local governments that obtain WTP and Non WTP opinions by using the Economic Growth Rate Product, the Human Development Index (IPM) and the Regional Revenue and Expenditure Budget (APBD). The research implication for local governments is hoped that they can improve the performance of their regional governments, especially in the financial sector by increasing the detection of local revenue sources and being able to manage them properly.
COMPARATIVE ANALYSIS OF REGIONAL FINANCIAL PERFORMANCE IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC DISTRICT/CITY IN CENTRAL JAVA PROVINCE Afifa, Mia Ardhi Nur; Priyono, Nuwun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.523

Abstract

This study aims to compare the financial performance of district/city governments in Central Java Province between before the pandemic and during the pandemic using financial ratio analysis. The Regency/City Budget and Expenditure Realization Report used in the 2018-2020 fiscal year is included in the secondary data used in this study. The method used is a descriptive quantitative. Based on the results of this study, it was concluded that the degree of decentralization of regencies/cities in Central Java Province before the pandemic and during the pandemic was still in the low category, meaning that the district/city governments were able to implement decentralization, however, the amount of local revenue was still relatively small compared to the total revenue. In the regions, the independence ratio has an instructive relationship pattern included in the very low category, while the effectiveness ratio and efficiency ratio are in the effective and efficient category.

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