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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 18 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): MARCH" : 18 Documents clear
THE EFFECT OF DEPOSITS AND NON-PERFORMING LOANS ON BANK PROFITABILITY: (Case Study on Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2015 - 2021) Rokhmat, Nur; Zulaihati, Sri; Susanti, Santi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.548

Abstract

This study aims to examine the effect of deposits and non-performing loans on bank profitability. The population in this study were conventional commercial banks listed on the Indonesia Stock Exchange during the observation period, namely from 2015 – 2021. After using a purposive sampling technique to select the sample, 41 sample data were chosen. The type of data in this research is unbalanced panel data. The analysis technique in this study is panel data regression with the selected regression model being the fixed effect model. The results of testing the hypothesis stated that partially savings had an effect but not significant on bank profitability. Meanwhile, non-performing loans have a significant effect on profitability. Simultaneously, savings and non-performing loans have a significant effect on profitability.
THE EFFECT OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND TOTAL ACCRUAL ON FRAUDULENT FINANCIAL STATEMENTS Aprian, Farhan Habib; Fauzi, Achmad; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.578

Abstract

This study aimed to investigate the impact of Financial Stability (ACHANGE), Nature of Industry (REC), and Total Accruals (TATA) on fraudulent financial statements, using the Modified Jones model as a proxy. The study used the documentation method to collect data from 55 industry companies listed on the Indonesia Stock Exchange in 2020. Annual financial reports were obtained from the IDX website, and a sample of 34 companies was selected using purposive sampling. Multiple linear regression analysis, prerequisite analysis tests, classical assumption tests, and hypothesis testing were used to analyze the data. The multiple linear regression analysis was used to examine the relationship between variables, while the prerequisite test checked the normal distribution of data, the classic assumption test checked for data acceptability, and the hypothesis test determined the acceptance or rejection of hypotheses. The results revealed that Financial Stability (ACHANGE) and Nature of Industry (REC) had a significant impact on fraudulent financial statements, while Total Accruals (TATA) did not have a significant effect.
THE INFLUENCE OF PROFESSIONAL COMMITMENT AND AUDIT EXPERIENCE ON EXTERNAL AUDITORS' ETHICAL DECISION MAKING IN PUBLIC ACCOUNTING OFFICE IN SURABAYA CITY Yanto, Alif Faruqi Febri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.583

Abstract

This research aims to examine the relationship between professional commitment, audit experience, and ethical decision making of external auditors in Surabaya, Indonesia. The study utilized a quantitative descriptive research design with purposive sampling of public accountants who have more than one year of experience and are entitled to sign accountants' reports. The Partial Least Square 3.0 analysis model was used to analyze the data. The findings of the hypothesis testing reveal that professional commitment and audit experience partially have a positive effect on the ethical decision-making of external auditors. The study highlights the importance of professional commitment and audit experience in shaping the ethical decision-making process of auditors.
PREDICTING THE REPURCHASE INTENT OF LOCAL BRAND SKINCARE CONSUMERS: Does Brand Image and Service Quality Influence? Safitri, Dewi Nur Indah; Suhud, Usep; Sadat, Andi Muhammad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.589

Abstract

The purpose of this study is to examine the effect of brand image and service quality on repurchase intention and customer satisfaction, and investigate whether customer satisfaction mediates the influence of brand image and service quality on repurchase intention. The data collection method uses a survey instrument in the form of a questionnaire. The object of this study is consumers of local brand skincare products, namely MS Glow, with samples who have purchased these products. Data analysis uses Amos to process and analyze research data. The results of the analysis show that brand image and service quality have a partial effect on repurchase intention, and that they also have a partial effect on customer satisfaction. Additionally, repurchase intention is found to mediate the relationship between brand image and service quality variables and customer satisfaction.
COMPETITIVENESS OF INDONESIAN NON-HUMAN CONSUMPTION SEAWEED IN THE CHINA MARKET Sudirman, Hendra; Hadija Samual, Sitti; Mawanti Athirah, Aldila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.592

Abstract

China is the largest importer of seaweed globally, and Indonesia is one of the countries that exports seaweed to China. Other exporting countries such as Chile and Peru also supply seaweed to China. This study aims to analyze the competitiveness of Indonesian seaweed (HS 121229) in comparison to seaweed from other exporting countries and to investigate the demand for Indonesian seaweed and other seaweed-exporting countries in the Chinese market. The study utilized export data from exporting countries that supplied China's seaweed requirements between 2012 and 2021. Revealed Symmetric Comparative Advantage (RSCA) and Almost Ideal Demand System (AIDS) were used for data analysis. The findings revealed that Indonesian seaweed (HS 121229) has a comparative advantage in the Chinese market. However, Indonesian seaweed's comparative advantage is still lower than its competitors. The demand for Indonesian seaweed in the Chinese market is inelastic. Therefore, to increase Indonesian seaweed's export income, exports should be increased rather than lowering prices. To reinforce Indonesia's position in the Chinese seaweed market, Indonesia should collaborate with other exporting countries that complement Indonesia's efforts, such as Chile.
JOB DEMANDS – JOB RESOURCE: SYSTEMATIC LYTERATURE REVIEW Prilatama, Aris; Pramita, Cindy; Sopiah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.595

Abstract

This systematic literature review aims to summarize various studies on the relationship between job demands and job resources. This research utilized the SLR (Systematic Literature Review) method. Journals were obtained from Publish or Perish by selecting Scopus sources. The keywords used were "job demands" and "job resources" and after conducting the search from Publish or Perish, a total of 200 records were filtered within the years 2018-2023. Subsequently, these records were verified, resulting in 30 articles that met the criteria. The results indicate that job demands can deplete physical, psychological, and cognitive resources, which can have negative consequences for employees. In contrast, job resources can fulfill basic psychological needs, increase employee engagement, and foster creativity.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD Fauziah, Nurul; Kurniawan, Agung Widhi; Nurman; Anwar; Amin, Andi Mustika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.612

Abstract

This study aims to assess the financial performance of PT. Astra International Tbk during the 2017-2021 period by employing the Economic Value Added (EVA) and Financial Value Added (FVA) metrics. The type of research used in this study is descriptive research utilizing a quantitative approach. The population of this study consists of all the financial report data of PT. Astra International Tbk from 2017 to 2021, while the samples include the statements of financial position and profit/loss statements. The data collection technique employed is documentation. The collected data was analyzed using the EVA and FVA calculations. The findings of this study indicate that PT. Astra International Tbk demonstrated positive results in terms of financial performance when measured using EVA, indicating their ability to generate economic value added. Similarly, when measured using FVA, PT. Astra International Tbk achieved positive results, signifying their ability to generate financial value added. Overall, PT. Astra International's performance can be characterized as commendable.
THE INFLUENCE OF CURRENT RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON PROFIT CHANGES AT PT. UNILEVER TBK PERIOD 2014-2021 Awalia, Nurilmi; Akbar, Abdi; Nurman; Anwar; Amin, Andi Mustika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.613

Abstract

This study examines the impact of the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover variables on earnings changes at PT. Unilever Tbk for the period of 2014-2021. The study utilizes secondary data from 32 samples. The analysis involves descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that the Debt to Asset Ratio variable has no significant partial effect, whereas the Current Ratio and Total Asset Turnover exhibit a significant impact on earnings changes. However, the F test reveals that when considered together, the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover do not have a significant effect on earnings changes. The analysis demonstrates that the Debt to Asset Ratio has no significant impact on changes in earnings, contradicting (H2), which suggests a positive and significant relationship between the two. Conversely, Total Asset Turnover demonstrates a positive and significant effect on earnings changes, supporting (H3) which states a partial and significant influence. Simultaneously, the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover do not significantly affect earnings changes, contrary to (H4) which assumes a significant combined effect. Overall, the results indicate that the Current Ratio partially influences earnings changes, while the Debt to Asset Ratio and Total Asset Turnover do not significantly affect them.
ANALYSIS OF THE EFFECT OF OPEN UNEMPLOYMENT RATE, POVERTY, AVERAGE YEARS OF SCHOOLING, AND PER CAPITA GROSS DOMESTIC PRODUCT ON INDONESIA'S INCLUSIVE ECONOMIC DEVELOPMENT IN 2016-2021 Amalia, Aza; Togar Laut, Lorentino; Ratnasari, Emma Dwi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.614

Abstract

Good economic development is not only measured by the growth rate but also considers various factors related to community welfare. In Indonesia, the current economic growth is insufficient to address social issues such as inequality, poverty, and limited access to employment opportunities for the population. This study aims to examine the impact of the Open Unemployment Rate, Poverty, Average Years of Schooling, and GRDP Per Capita on Indonesia's inclusive economic development between 2016 and 2021. The study utilizes secondary data from the Central Statistics Agency (BPS) and the National Development Planning Agency (Bappenas). Panel data regression analysis techniques, employing the Partial Adjustment Model (PAM) approach through the E-views 10 program, are applied to analyze the data. The findings reveal that the Open Unemployment Rate and poverty variables have a significant negative impact on Indonesia's inclusive economic development. Conversely, Average Years of Schooling and GRDP Per Capita have a positive and significant effect on Indonesia's inclusive economic development from 2016 to 2021.
THE EFFECT OF NON-CASH PAYMENT TRANSACTIONS ON THE VELOCITY OF MONEY IN INDONESIA Nur Aeni, Indah; Wiralaga, Harya Kuncara; Iranto, Dicky
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.630

Abstract

This study aims to examine the effect of non-cash payment transactions on velocity of money in Indonesia. Specifically, it investigates the impact of electronic money transactions, debit card transactions, credit card transactions, and the COVID-19 pandemic on velocity of money. The research adopts a quantitative approach and utilizes time series data from 2018 to 2021 obtained from the Bank Indonesia website. Multiple linear regression analysis is employed as the analytical technique. The findings reveal that electronic money transactions do not significantly affect velocity of money in Indonesia. Debit card transactions show a negative and significant impact, while credit card transactions do not show a significant effect. Furthermore, the COVID-19 pandemic has a negative and significant influence on the velocity of money in Indonesia. Simultaneously, all the independent variables have a significant effect on the velocity of money in Indonesia. The R2 testing indicates that the independent variables explain 85.94% of the variability in the velocity of money variable, while the remaining 14.06% is attributed to other factors beyond this study.

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