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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
ANALYSIS OF THE ECONOMIC POTENTIAL OF KARANGANYAR DISTRICT IN 2017-2022 Rosiana, Elvira Ika; Jalunggono, Gentur; 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.v2i2.615

Abstract

The primary objective of economic development is to promote community prosperity. Assessing the progress of economic development relies on observing the region's economic growth, which is closely tied to the utilization of its existing economic potential. Maximizing the exploration and utilization of regional potential is crucial for fostering development. Identifying key sectors is instrumental in stimulating economic growth. The economic growth in Karanganyar Regency experienced fluctuations between 2017 and 2022. Thus, this study aims to identify the fundamental sectors in Karanganyar Regency, determine the potential and leading economic sectors to be developed, and contribute to economic growth in the region. Additionally, it analyzes the classification of regional economic sector growth in Karanganyar Regency from 2017 to 2022. The study employs secondary data, specifically time series data spanning from 2017 to 2022, obtained from the Central Statistics Agency (BPS) of Karanganyar Regency and Central Java Province. The data used encompass the Gross Regional Domestic Product (GRDP) by industry sectors based on the 2010 Standard Industrial Classification for Karanganyar Regency and Central Java Province. The research utilizes various methodologies, including Location Quotient (LQ) analysis, Growth Ratio Method (MRP), overlay analysis, and Klassen Typology. The findings of this study reveal that Karanganyar Regency, from 2017 to 2022, consists of (1) five fundamental economic sectors, (2) ten economically promising sectors with significant growth, (3) three potential economic sectors, and (4) three advanced and rapidly expanding sectors in Karanganyar Regency.
THE INFLUENCE OF COMPENSATION, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT SOHO SUHRAH BAKERY MAKASSAR Safitri, Eva
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.v2i2.618

Abstract

Human resources play a crucial role in organizations as they directly impact employee performance and the achievement of organizational goals. Improving employee performance can be achieved through various factors such as compensation, motivation, and work discipline. This research aims to examine the individual and combined effects of compensation, work motivation, and work discipline on employee performance at Soho Suhra Bakery Makassar. The research adopts an associative quantitative method, with a population size of 30 employees. The analysis utilizes multiple linear regression techniques. The results of the T-test indicate that the compensation variable (X1), work motivation (X2), and work discipline (X3) significantly influence employee performance (Y). The t-statistic value for the compensation variable (X1) is 5.559, which is greater than the t-table value of 2.055. Conversely, the t-statistic value for work motivation (X2) is -1.461, which is less than the t-table value of 2.055, and the t-statistic value for work discipline (X3) is 0.443, also less than the t-table value of 2.055. The F-test reveals an F-statistic value of 15.303, which is greater than the F-table value of 2.99, with a significance level of 0.000. This research also demonstrates that compensation variables (X1), work motivation (X2), and work discipline (X3) influence employee performance (Y) at Soho Suhra Bakery Makassar simultaneously.
THE EFFECT OF FREE CASH FLOW ON COMPANY VALUE IN MINING SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Aprilia, Nur Amanda; Ruma, Zainal; Anwar; Sahabuddin, Romansyah; Burhanuddin
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.v2i2.623

Abstract

The mining sector plays a crucial role in the Indonesian economy, and understanding the factors that influence the value of mining companies is of great importance for investors and policymakers. One such factor is free cash flow, which represents the surplus cash generated by a company after meeting its operating expenses and capital expenditures. Companies with higher free cash flow may have more resources available for investment, debt reduction, or returning value to shareholders, which can potentially enhance their overall value. However, it is essential to investigate whether this relationship holds true specifically for mining sector companies listed on the Indonesia Stock Exchange during the period of 2020-2021. This study aimed to assess the impact of free cash flow on the value of mining sector companies listed on the Indonesia Stock Exchange between 2020 and 2021. This study is explanatory research with a quantitative approach. Secondary data was utilized, and the research focused on a population of 55 mining sector companies listed during that specific period. The sample, consisting of 38 companies, was selected using purposive sampling. The analysis employed descriptive statistics and simple linear regression analysis using IBM SPSS version 21 software. The findings revealed that although free cash flow demonstrated a positive relationship with firm value, this relationship was not statistically significant. The regression coefficient for the free cash flow variable was 0.013, indicating a positive effect. However, the partial T test resulted in a t-statistic value of 1.766 for the coefficient of the free cash flow variable, which was lower than the critical t-table value of 1.995. Therefore, the null hypothesis (Ho) was accepted, and the alternative hypothesis (H₁) was rejected.
THE EFFECT OF INTEREST RATES ON THE DEMAND FOR MULTIPURPOSE LOAN (KSG) AT PT. BANK PERKREDITAN RAKYAT HASAMITRA DAYA MAKASSAR CITY BRANCH Ngabe Joyti, Devi Adnyaswari; Widhi Kurniawan, Agung; Nurman; Anwar; Mustika Amin, Andi
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.v2i2.639

Abstract

Banks play a crucial role as financial institutions by collecting and distributing public funds to support national development. Conventional banks primarily generate income through interest charged on loans provided to borrowers. This study aimed to investigate the impact of interest rates on the demand for multipurpose loan (KSG) at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch. The variables considered in this study are interest rates and the demand for multipurpose loans. The population for this study consists of all interest rate data and credit request reports for multipurpose loans at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch. The sample includes interest rate data and credit request reports for multipurpose loan at PT Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch, from 2015 to 2022, covering each quarter. The data collection techniques employed in this study are documentation and interviews. The analysis used to determine the relationship between the independent variables and the dependent variable includes simple linear regression, classical assumption tests, and hypothesis testing. The results of the regression equation for the impact of interest rates on the demand for multipurpose loans are as follows: Y = 17,337,852 - 75,073 X. Based on these findings, interest rates do not exhibit a significant effect on the demand for multipurpose loans. The influence of interest rates on the demand for multi-purpose credit at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch, accounts for 38.4%. The remaining 61.6% is influenced by other factors not examined in this study.
THE EFFECT OF ORGANIZATIONAL COMMITMENT AND PROCEDURAL JUSTICE ON BUDGET PARTICIPATION AND VILLAGE PERFORMANCE IN MUARO JAMBI REGENCY Rafiqoh R.; Mukhzarudfa; Yuliusman
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.v2i2.660

Abstract

This study aimed to investigate the impact of organizational commitment and procedural justice on budget participation, as well as the influence of organizational commitment and procedural justice on village performance. Additionally, the study explored the relationship between budgetary participation and village performance in Muaro Jambi District. The target population for this research comprised village officials and members of the BPD (Badan Permusyawaratan Desa) in Muaro Jambi Regency, with a sample of 23 villages that received Village Fund Performance Allocations. Primary data was collected through questionnaires, and path analysis with Smart PLS was employed to analyze the data, examining both direct and indirect effects between the variables. The findings of the study revealed that organizational commitment and procedural justice had an impact on budget participation. Furthermore, organizational commitment and procedural justice were found to influence village performance, while budgetary participation also played a role in shaping village performance within Muaro Jambi District.
EFFECTIVENESS OF THE ROLE OF PROGRAM COMMUNITY FACILITATORS NATIONAL AFFORDABLE HOUSING PROGRAM (NAHP) MINISTRY OF PUPR IN BALI PROVINCE Tifani, Aurellia; Anwar; Kurniawan, Agung Widhi; Sahabuddin, Romansyah; Wardhana Haeruddin, Muhammad Ilham
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.v2i2.641

Abstract

The National Affordable Housing Program (NAHP) implemented by the Ministry of PUPR (Public Works and Public Housing) aims to address housing affordability issues in the province of Bali. As part of the program, program community facilitators play a crucial role in facilitating the implementation and ensuring the program's effectiveness. Therefore, it becomes essential to evaluate the effectiveness of these facilitators in achieving the program's objectives. This study aims to determine the effectiveness of the role of program community facilitators National Affordable Housing Program (NAHP) Ministry of PUPR in the Province of Bali. The type of research used is descriptive qualitative. Descriptive provides a systematic description of cycles, problems, phenomena, services, programs, or information to individuals or groups wishing to study. The findings of this study explain the effectiveness of the role of the program has been achieved. The results of interviews with co-facilitators and beneficiary communities assessed the effectiveness of program understanding, target accuracy, timeliness, goal attainment, and real changes from the results of interviews with co-facilitators and beneficiary communities.
THE EFFECT OF APPLICATION OF AUDIT DIGITALIZATION ON AUDITOR PERFORMANCE WITH PROFESSIONAL ETHICS AS A MODERATION VARIABLE : (Survey on KAP in Central Java) Astuti, Dewi Saptantinah Puji; Rohmah, Uliya
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.v2i2.655

Abstract

In recent years, digitalization has transformed various aspects of business operations, including the field of auditing. The integration of digital technologies in audit processes has the potential to enhance efficiency, accuracy, and overall performance. As organizations increasingly adopt digital audit practices, it becomes essential to examine the impact of digitalization on auditor performance. The objective of this research is to assess the impact of digitalization audits on auditor performance. The study focuses on a public accounting firm located in Central Java, comprising a total of 24 individuals. Primary data was collected for this research. The population considered was the entire group of auditors working in public accounting offices in Central Java. Purposive sampling method was employed, resulting in a sample size of 60 auditors. Data was collected through questionnaires distributed directly to auditors in the public accounting offices in Central Java. Multiple linear regression analysis was used to analyze the data. The data analysis techniques included classic assumption testing, multiple linear analysis, t-test, F-test, coefficient determination (R2), and regression analysis with a moderating variable. The results of the research indicate that audit digitization has a significantly positive influence on auditor performance. However, professional ethics was found to have no moderating effect on the influence of audit digitization on auditor performance in public accounting firms in Central Java.
FINANCIAL PERFORMANCE OF CULINARY MSMEs IN JEBRES DISTRICT, SURAKARTA CITY BASED ON FINANCIAL LITERACY, FINANCIAL INCLUSION, AND FINANCIAL TECHNOLOGY Wibowo, Edi; Widayat, Berliana Christian
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.v2i2.656

Abstract

The financial well-being of micro, small, and medium enterprises (MSMEs) plays a vital role in driving economic growth and fostering entrepreneurship in urban areas. In this context, the culinary sector in Jebres District, Surakarta City, has emerged as a significant contributor to the local economy. However, the performance and sustainability of these culinary MSMEs depend on various factors, including their level of financial literacy, access to financial services, and utilization of financial technology. Understanding the influence of these factors on the financial performance of culinary MSMEs is crucial for devising effective strategies to support and enhance their economic impact. This study aims to determine and analyze the significance of the influence of financial literacy, financial inclusion, and financial technology on the financial performance of culinary micro, small, and medium enterprises (MSMEs) in Jebres District, Surakarta City. The research method employed in this study is a survey conducted among culinary MSMEs in Surakarta City, utilizing quantitative data. The findings indicate that financial literacy has a significant effect on the performance of culinary MSMEs in Jebres District, Surakarta City, which has been proven. Similarly, financial inclusion has also been proven to have a significant impact on the performance of culinary MSMEs in Jebres District, Surakarta City. Additionally, it has been established that financial technology significantly affects the financial performance of culinary MSMEs in Jebres District, Surakarta City.

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