cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.co.id
Phone
+6281234560500
Journal Mail Official
admin@transpublika.co.id
Editorial Address
Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang, East Java, Indonesia
Location
Kota malang,
Jawa timur
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
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
 10   11   12   13   14 
THE EFFECT OF RETURN ON ASSETS, RETURN ON EQUITY, AND NET PROFIT MARGIN ON STOCK PRICES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Ilyas, Andi Alfiyah; Haeruddin, M. Ikhwan Maulana; Anwar; Sahabuddin, Romansyah; Musa, Muh. Ichwan
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.v2i3.704

Abstract

Fundamental analysis is a widely used approach for predicting stock price movements. This study aims to investigate the impact of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The research is based on secondary data from 84 samples. The data analysis employs multiple linear regression using the SPSS version 22 application. The findings reveal that return on assets and net profit margin do not exhibit significant effects and have a negative influence on stock prices. Conversely, return on equity demonstrates a significant and positive correlation with stock prices. Overall, the study indicates that ROA, ROE, and NPM significantly impact stock prices. As a recommendation, investors should closely analyze ROA, ROE, NPM, and stock price movements to enhance their profitability.
HOW DO SUSTAINABILITY ASSURANCE, INTERNAL CONTROL, AUDIT FAILURES INFLUENCE AUDITING PRACTICES? Alabdullah, Tariq Tawfeeq Yousif
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.v2i3.705

Abstract

The main objective of this research is to examine the association between sustainability assurance audit failures and internal control and auditing practices. The study utilizes a quantitative method through a survey of 24 auditors from the State Audit Institution in Oman. The present study tested the hypotheses using Smart-PLS for data analysis. The results revealed that sustainability assurance and internal control have a positive and significant effect on auditing practices, while the factor of audit failures had an insignificant relationship with auditing practice. The present work contributes to practitioners and scholars in the field of auditing techniques by providing implications. It does so by offering empirical evidence to academics, decision-makers, and other interested parties.
THE EFFECT OF AUDIT COMMITTEE AND BOARD OF COMMISSIONERS ON AUDIT REPORT LAG Ludfianto, Raditya
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.v2i3.708

Abstract

Corporate governance has emerged as a vital area of study in ensuring transparency and accountability within organizations. Two key elements of corporate governance are the Audit Committee and the Board of Commissioners. The Audit Committee plays a crucial role in overseeing financial reporting and internal controls, while the Board of Commissioners holds responsibility for strategic decision-making and overall governance. The purpose of this study is to determine the influence of the Audit Committee (X1) and the Board of Commissioners (X2) on Audit Report Lag in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research methodology used by the author is descriptive quantitative method. The population used in this study is the banking sector companies. While the data analysis used was the Common Effect Model (CEM) test, Fixed Effect Model (FEM), Random Effect Model (REM), regression test, classical assumptions, and hypothesis testing using the T test (partial) and F test (simultaneous) with using Ms. Excel and Eviews version 12. The results of the research found that the T test hypothesis 1 variable Audit Committee (X2) has an effect on the Audit Report Lag variable (Y), T test Hypothesis 2 the Board of Commissioners variable (X2) has an effect on the Audit Report Lag variable (Y), and the results of the F test show that the variables (X1 & X2) of the Audit Committee and the Board of Commissioners simultaneously affect the variable Audit Report Lag (Y).
LOCALIZATION OF HUMAN RESOURCES MANAGEMENT IN MULTINATIONAL COMPANIES Yanting, Liao; Muis, Mahlia; Hakim, Wardhani
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.v2i3.712

Abstract

This article discusses the importance and implementation strategies of human resource localization management in multinational corporations. The localization of human resources is to adapt to the local environment and cultural differences, and to improve employee motivation and loyalty. The implementation of localization management needs to pay attention to the needs of the local market, establish a localization team, formulate recruitment and training plans, and pay attention to labor relationship management. Multinational companies should realize the key role of localization management in successfully entering the local market, and constantly optimize their strategies to adapt to the changing global environment.
THE INFLUENCE OF WORK FIELD PRACTICES, SELF-EFFICACY, AND FAMILY ENVIRONMENT ON THE WORK READINESS OF STUDENTS Anindya, Feny; Marsofiyati; Adha, Maulana Amirul
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.v2i3.717

Abstract

The purpose of this research is to determine the influence of Field Work Practice, Self-Efficacy, and Family Environment on the Job Readiness of students from SMK Negeri 40 Jakarta. The research method used in this study is a survey method with a quantitative approach. The population in this study consists of 196 students from SMK Negeri 40 Jakarta. The sampling technique used is proportionate stratified random sampling with the Slovin formula, with a level of difficulty accuracy of 5%, resulting in a sample size of 132 students. The data analysis technique used in this research is Structural Equation Modeling (SEM) PLS using SmartPLS 4.0 software. The data analysis techniques in this research consist of measurement model analysis, structural model analysis, and testing the hypotheses of direct influence. The results show that variable X1 to Y has an original sample value of 0.254, t-statistics of 3.164 > 1.96, and a p-value of 0.001 < 0.05. The results for X2 to Y have an original sample value of 0.192, statistics of 2.565 > 1.96, and a p-value of 0.005 < 0.05. Then, the results for X3 to Y have an original sample value of 0.370, t-statistics of 3.343 > 1.96, and a p-value of 0.000 < 0.05. The F-Square calculation results for variable X1 to Y are 0.288. The F-Square value for variable X2 to Y is 0.179. The F-Square value for variable X3 to Y is 0.189. The results of this research indicate that there is a positive and significant direct influence simultaneously between Field Work Practice, Self-Efficacy, and Family Environment on Job Readiness.
THE EFFECT OF CONSUMER PURCHASING POWER ON VALUE ADDED TAX (PPN) IMPLICATIONS ON SALES TAX ON LUXURY GOODS (PPNBM): (Survey on Electronics Consumers at Informa Elektronik PIM Palembang) Sari, Mayang; Hertati, Lesi; Meiriasari, Vhika
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.v2i3.721

Abstract

This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).
THE INFLUENCE OF LIQUIDITY AND COMPANY SIZE ON THE VALUE OF AUTOMOTIVE SUBSECTOR COMPANIES IN THE INDONESIAN STOCK EXCHANGE Hutajulu, Maradu Ariguna; Prawansa, Dian A. S.; Reni, Andi
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.v2i3.723

Abstract

The valuation of companies holds a pivotal role in determining the wealth of shareholders. In the context of the automotive subsector within the Indonesian capital market, understanding the factors that influence company value is of significant interest for investors and stakeholders alike. Two key variables under scrutiny in this research are liquidity and firm size. Liquidity denotes the ability of assets to be readily converted into cash without causing substantial price disruptions, while firm size relates to the scale and scope of a company's operations. This study seeks to investigate the impact of liquidity and firm size on the company value of firms listed on the Indonesia Stock Exchange, specifically within the automotive subsector. The data utilized in this research is quantitative, and the literature review technique is employed to gather data and document research outcomes. The research findings indicate that liquidity has a positive and significant impact on the company value of firms listed on the Indonesia Stock Exchange, particularly in the automotive subsector. On the other hand, firm size also has a positive effect on the company value in the automotive subsector in the Indonesian stock market, but it is not statistically significant.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON CONSTRUCTION INDUSTRY GROWTH Abdelsalam, Saieed Mohamed A.
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.v2i3.732

Abstract

The study aims to test the relationship between the tools of corporate governance (board size and board meetings) and the growth of the construction industry. This study utilized quantitative data collected from secondary sources, involving a total of eight construction institutions. The data was analyzed using the Smart-PLS technique. The results indicated that one hypothesis was accepted, showing a significant relationship between board meetings and growth. Additionally, the study found that board size had a positive and significant effect on growth. By providing both theoretical and practical implications, this research helps fill the gap identified in the literature review. Furthermore, it contributes to expanding the dimensions of the debate in the construction industry sector. The timely approach of the study can assist construction institutions in enhancing their growth and addressing existing gaps.
THE INFLUENCE OF OCCUPATIONAL HEALTH AND SAFETY AND SUPERVISION ON EMPLOYEE PERFORMANCE OF PT. PAN MARITIME WIRA PAWITRA CREW MEMBERS Sudarman, Daman
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.v2i3.734

Abstract

The purpose of this research is to investigate, test, and analyze the impact of occupational health, safety, and supervision on the performance of ship crew employees at PT. Pan Maritime Wira Pawitra. This research follows an associative approach with a quantitative method. The sample consists of 70 employees and crew members of PT. Pan Maritime Wira Pawitra, using a population sampling technique. Data was collected using a validated and reliable questionnaire. Multiple regression analysis was employed for data analysis. The findings of this study indicate that occupational health, safety, and supervision have a positive and significant effect on employee performance. Specifically, occupational health and safety positively and significantly affect employee performance. This is evident from the calculated t-value of 3.876, which is greater than the t-table value of 1.668. Moreover, the significance value (sig.) is 0.00, which is less than 0.05 (0.00 < 0.05). On the other hand, supervision has a positive but not very significant effect on employee performance. The calculated t-value of 0.21 is greater than 0.05, and the significance value is 0.21, also greater than 0.05. In conclusion, occupational health, safety, and supervision have a positive and significant impact on the performance of ship crew employees at PT. Pan Maritime Wira Pawitra. The F-value of 45.833 is greater than the F-table value of 3.13, and the significance value is 0.000, which is less than 0.05 (0.000 < 0.05), as obtained from the coefficient of determination results.
THE INFLUENCE OF CREDIT RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Priana, Zalfa Zafira; Maharani, Siti Laksmi; Leon, Farah Margaretha
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.737

Abstract

In recent years, the banking sector in Indonesia has attracted significant attention due to its role in the country's economic development. As a vital component of the financial system, banks play a crucial role in allocating funds, supporting economic activities, and ensuring financial stability. Amidst the evolving landscape of financial markets and regulatory changes, understanding the factors that influence the performance of conventional banks has become a pertinent area of research. This study aims to test and analyze the effect of credit risk, measured by non-performing loans, and liquidity risk, measured by liquid assets to total assets, as well as control variables such as bank size, gross domestic product, and inflation on bank performance, measured by return on assets in 39 conventional banks listed on the Indonesia Stock Exchange for 5 years (2016 - 2020). This study employs a quantitative approach, utilizing panel data analysis – a blend of time series and cross-sectional data. The results of the analysis show that non-performing loans have a negative and significant effect on return on assets. Liquid assets to total assets also have a negative and significant effect on return on assets. The control variable of bank size has a positive and significant effect on return on assets. Similarly, the control variable of gross domestic product has a positive and significant effect on return on assets. Additionally, the inflation control variable has a positive and significant effect on return on assets.

Page 12 of 35 | Total Record : 347

 10   11   12   13   14 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): DECEMBER Vol. 4 No. 4 (2025): SEPTEMBER Vol. 4 No. 3 (2025): JUNE Vol. 4 No. 2 (2025): MARCH Vol. 4 No. 1 (2024): DECEMBER Vol. 3 No. 4 (2024): SEPTEMBER Vol. 3 No. 3 (2024): JUNE Vol. 3 No. 2 (2024): MARCH Vol. 3 No. 1 (2023): DECEMBER Vol. 2 No. 4 (2023): SEPTEMBER Vol. 2 No. 3 (2023): JUNE Vol. 2 No. 2 (2023): MARCH Vol. 2 No. 1 (2022): DECEMBER Vol. 1 No. 4 (2022): SEPTEMBER Vol. 1 No. 3 (2022): JUNE Vol. 1 No. 2 (2022): MARCH Vol. 1 No. 1 (2021): DECEMBER More Issue