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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 27 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): MARCH" : 27 Documents clear
ANALYSIS OF LOAN DISBURSEMENT AT PT LAMPUNG BERKAH FINANSIAL TEKNOLOGI Puspita Sari, Putu Intan; Amna, Luke Suciyati; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1086

Abstract

This study investigates the advancements in digital technology and the role of fintech, particularly in the realm of peer-to-peer lending. It specifically focuses on the challenges faced by start-up companies like Lahan Sikam in areas with diverse social structures. The potential risk of default poses a significant threat to consumer confidence. The background section provides an overview of the fintech industry's current state, highlights the challenges faced by Lahan Sikam as a start-up, and establishes objectives to comprehend the company's profile and its funding products. A qualitative research approach with a descriptive methodology was employed at PT Lampung Berkah Finansial Teknologi, where internal control and the application of the 5C principles in credit risk management were observed. Through interviews and observations, the implementation of these principles was revealed. The findings demonstrate that Lahan Sikam has effectively incorporated the 5C principles in assessing borrower risk, focusing on character, capacity, capital, collateral, and conditions.
REVIEW OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ersan, Reza; Haninun, Haninun; Khairudin, Khairudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1087

Abstract

Corporate Social Responsibility (CSR) has emerged as an essential element of corporate operations, signifying a company's dedication to tackling environmental, social, and ethical concerns. This study aims to analyze the impact of corporate social responsibility (CSR) on the financial performance of Food and Beverage companies listed on the Indonesia Stock Exchange from 2016 to 2022. The Global Reporting Initiative (GRI) index is used as a measurement tool for CSR. The independent variable in this study is CSR, while the dependent variable is either Return on Assets (ROA) or Return on Equity (ROE). The research focuses on companies in the food and beverage subsector listed on the IDX during the specified period. The sample for this study is selected using the purposive method, which involves predetermined standards. Secondary data from the Indonesia Stock Exchange (IDX) for the period 2016 to 2022 is utilized for analysis. The findings of this study indicate that CSR has an insignificant positive impact on ROA, but it does have a significant positive impact on ROE.
CAPITAL STRUCTURE MODEL (Empirical Study on IDX 2020-2022) Dewi, Candrika; Riswan, Riswan; Khairudin, Khairudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1088

Abstract

The food and beverage industry are constantly evolving and shaped by consumer preferences, making it crucial for companies to consider the various factors that impact their revenue streams. Analyzing the structure of a company's assets and the rate of its sales growth are crucial factors to consider, as they greatly influence the financial management practices of the company. Asset structure means what a company owns, and sales growth shows if the company is making more or less money. The aim of this research is to examine how the capital structure is influenced by asset structure, sales growth, and the role of profitability in mediating this connection. The study utilized a quantitative research methodology. The research population consisted of companies in the food and beverage subsector on the IDX from 2020 to 2022. A total of 23 companies were selected as the sample over a 3-year period, resulting in 69 data points using purposive sampling technique. The data analysis involved multiple linear regression analysis with the assistance of SPSS version 17. The study's results show that both the composition of assets and the growth in sales have a favorable and noteworthy influence on the structure of capital. Additionally, profitability plays a role in connecting the asset structure with the capital structure, as well as linking sales growth with the capital structure.
THE IMPACT OF THE EXISTENCE OF THE TAKALAR SUGAR FACTORY IN CREATING BUSINESS OPPORTUNITIES IN THE COMMUNITY OF EAST POLONGBANGKENG DISTRICT, TAKALAR REGENCY Syam, Agus; Aprianti, Aprianti; Halim, Nur; Jufri, Muhammad; Sudarmi, Sudarmi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1094

Abstract

The study's main goal is to thoroughly investigate how the Takalar Sugar Factory impacts the creation of business opportunities within the community, as well as to assess the implementation of Corporate Social Responsibility (CSR) from the community's perspective. The research employs a descriptive qualitative approach, gathering data through observation, interviews, and documentation of a research object. The data will then be analyzed by conducting conclusive interviews with both the community and the factory's workforce, drawing conclusions based on past and present conditions. The findings from the research on the community and the factory's workforce reveal that opening grocery and culinary stalls presents the most promising opportunity to boost community income. This is especially beneficial for workers, as evidenced by the implementation of CSR programs. However, some individuals are unaware of these programs due to insufficient company outreach regarding CSR initiatives and potential business opportunities. The sugar cane crop produced by the factory has a daily milling production target, requiring extensive networks for quick consumer marketing. This presents an opportunity for the community to participate in sugar distribution to consumers.
THE EFFECT OF PRICE AND PROMOTION ON PURCHASING DECISIONS AT CULINARY BUSINESSES IN AMALI DISTRICT, BONE REGENCY Sudarmi, Sudarmi; S, Nurhidayanti; Maulana, Maulana; Syam, Jumiati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1095

Abstract

Micro, small, and medium enterprises (MSMEs) have experienced rapid growth in Indonesia, leading to a need for development in various sectors such as culinary businesses. A study was undertaken to investigate the impact of Price and Promotion on Purchasing Decisions in culinary establishments in Amali District, Bone Regency. To investigate this relationship, the researchers utilized a quantitative approach, employing a survey method. The data for the study was collected from 139 culinary consumers through questionnaires. The target population for this study was the buyers at culinary establishments in Amali District, Bone Regency. Data analysis consisted of descriptive data analysis and inferential statistics. The findings of the study were quite intriguing. It was discovered that both Price and Promotion have a positive and significant influence on Purchasing Decisions in culinary businesses in Amali District, Bone Regency. This implies that when consumers perceive a reasonable price for the culinary products or services offered and are exposed to effective promotional strategies, they are more likely to make purchasing decisions in favor of these businesses. These findings have important implications for the culinary business owners in Amali District, Bone Regency. They need to carefully consider their pricing strategies and promotional activities to attract and influence customers. By setting competitive and reasonable prices, businesses can enhance their appeal to consumers. Furthermore, implementing effective promotional techniques such as advertising, discounts, and loyalty programs can significantly impact consumer behavior and increase sales.
HOW TO STRENGTHENING OR WEAKENING THE PROCEDURES OF CORPORATE GOVERNANCE: AN ARTIFICIAL INTELLIGENCE PERSPECTIVE Ahmed, Raghad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1102

Abstract

This research aims to examine the impact of artificial intelligence (AI) on corporate governance practices in non-financial enterprises in Qatar. It explores how AI can either strengthen or weaken these practices and provides suggestions for integrating AI into corporate governance. The study utilizes case studies, actual data, and existing literature, along with a non-interview-based methodology, to analyze the connection between corporate governance and AI. Through synthesis and comparison, this research offers a comprehensive examination of the subject. It acknowledges the unique challenges and opportunities faced by non-financial organizations in Qatar when implementing AI for corporate governance. The insights provided in this research are relevant not only to similar businesses in other locations but also highlight the importance of incorporating AI into corporate governance procedures. The findings emphasize the need for businesses to invest in AI technology and for legislators to establish supportive laws for AI's application in corporate governance. This study stands out from previous research by focusing on the relationship between AI and corporate governance and highlighting the role of AI in enhancing business performance. The conclusions drawn from this study are valuable for regulators, legislators, and businesses seeking to leverage AI for improved corporate governance.
THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE Ardiansyah, Edi Irgi; Wardoyo, Cipto; Andayani, Endang Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1112

Abstract

The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.

Page 3 of 3 | Total Record : 27

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