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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 347 Documents
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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.
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.
THE INFLUENCE OF LOCUS OF CONTROL AND INDUSTRY WORK PRACTICE TO WORK READINESS Kusumaningsih, Andini; Purwana, Dedi; Suherdi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.681

Abstract

Locus of control refers to an individual's belief in their ability to control and influence outcomes in their lives. It can be categorized as internal (personal control) or external (attributing outcomes to external factors). This study aims to investigate the impact of locus of control and industrial work practices on work readiness among twelfth-grade students at SMKN 50 Jakarta. The study uses a quantitative approach with multiple linear regression analysis using IBM SPSS 24.0 software. A Likert scale questionnaire is used for the survey method. The accessible population for the study is 211 students, with a sample size of 138 students determined using the Slovin formula and a 5% margin of error. Proportionate stratified random sampling is used as the sampling technique. The data analysis procedure includes: 1.) Analysis of test requirements through normality and reliability tests; 2.) Examination of classical assumptions involving tests for multicollinearity and heteroscedasticity; 3.) Multiple regression analysis; 4.) Hypothesis testing using the F-test and T-test; and 5.) Evaluation of the coefficient of determination. The findings show a positive and significant influence between locus of control, industrial work practices, and job readiness. The coefficient of determination indicates that 41.0% of the variability is explained by the variables studied, while the remaining 59% is influenced by external factors beyond the scope of this study.
ANALYSIS OF FINANCIAL DISTRESS IN BROADCASTING SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Febinda; Ruma, Zainal; Anwar; Amin, Andi Mustika; Ramli, Anwar
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.661

Abstract

Financial distress, also known as financial difficulties, refers to a situation in which a company experiences unhealthy financial conditions or a crisis. It typically starts with increasing liquidity pressure and continues with a decrease in the value of company assets, ultimately leading to bankruptcy. Bankruptcy poses a significant risk for companies; however, this risk can be minimized or prevented through the use of bankruptcy detection models or tools. The purpose of this study was to assess the financial distress of companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the period of 2017-2021. The Springate, Zmijewski, and Grover models were employed for this analysis. The study's population comprised companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the specified period, amounting to 5 companies. A research sample of 4 companies was selected using a purposive sampling technique. The findings indicate that according to the Springate model, two companies, namely PT. MDIA Tbk with a rate of 80% and PT. VIVA Tbk with a level of 100%, were in a state of financial distress. The Zmijewski model identified PT VIVA Tbk as the only company in financial distress with a level of 80%. Additionally, based on the Grover model, PT. VIVA Tbk exhibited a financial distress level of 40%.

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