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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 MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 El Badry, Aminatud Dawa'a; Mardi; Ulupui, I Gusti Ketut Agung
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.v2i4.746

Abstract

The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.
MARKETING STRATEGY OF BROILERS AT CV CIKIJING FARM, SIDOARJO DISTRICT Susanto, Ari
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.v2i3.749

Abstract

Effective marketing strategies are vital for the success and sustainability of businesses. This study investigates the marketing strategies employed by CV Farm Cikijing, a broiler business seeking to achieve long-term growth and stability. The research adopted a quantitative approach, utilizing survey and interview methods to gather data from the company. Through the application of the IE matrix, the marketing position of the chicken farm business was determined to be in Quadrant V, indicating a phase of growth and stability. To ensure sustainable growth, the study recommends a combination of strategic approaches, including market penetration, market development, and diversification of processed chicken products. These strategies aim to enhance the company's market presence, capitalize on existing markets, and explore new opportunities. The findings of this research hold valuable insights for businesses in the poultry industry and beyond, emphasizing the significance of well-planned marketing strategies in achieving long-term success and resilience in a competitive market landscape. By identifying and implementing suitable marketing approaches, businesses can navigate challenges, optimize growth, and secure a strong foothold in the market.
THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY: (Case Study of LQ 45 Companies Listed on BEI in 2017-2021) Harefa, Median Kristianti; Jelanti, Desi
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.v2i4.750

Abstract

Dividend policy is a critical decision concerning the distribution of company profits, determining how much profit will be distributed as dividends and how much will be retained as retained earnings. Therefore, companies must carefully consider these factors when making decisions regarding their dividend policy. This study aims to examine the influence of Ownership Structure, Free Cash Flow, and Company Growth on Dividend Policy. The subjects of this research are companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period of 2017-2021. The methodology used is regression analysis using Panel Data, and the sampling technique employed is purposive sampling. Based on the test results, it is found that the variables Managerial Ownership Structure and Company Growth have a positive and significant impact on Dividend Policy, affecting decisions made by companies for the welfare of shareholders. On the other hand, Free Cash Flow shows a negative and insignificant effect on Dividend Policy, indicating that the greater the free cash flow, the smaller the dividend shared by the company.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE: (Empirical Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021) Majidah, Indah; Jelanti, Desi
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.v2i4.752

Abstract

Corporate social responsibility (CSR), capital structure, and stock prices have garnered significant attention due to their potential impact on a firm's overall value. Corporate social responsibility involves a company's commitment to ethical and sustainable practices, extending beyond profit generation to encompass social and environmental considerations. On the other hand, capital structure reflects a company's financing composition, encompassing the balance between debt and equity. Stock prices reflect the market's perception of a company's worth and performance. This research aimed to analyze the influence of corporate social responsibility, capital structure, and stock prices on firm value within the banking sub-sector companies during the period 2017-2021. The study utilized panel data regression as its analytical technique. The sample was selected using purposive sampling from secondary data, specifically financial reports. The analysis included 33 companies observed over a 5-year period, resulting in a total of 165 data points for the investigation. Hypothesis testing was conducted using the Eviews series 9 application. The findings from the tests indicated a statistically significant simultaneous impact of corporate social responsibility, capital structure, and stock prices on firm value. However, the research revealed that corporate social responsibility, when assessed independently, did not exhibit a statistically significant impact on firm value. Conversely, the analyses demonstrated that both capital structure and stock prices had a statistically significant partial effect on firm value.
ANALYSIS OF PRODUCT QUALITY AND PRODUCT INNOVATION ON CONSUMER LOYALTY OF CONVECTION COMPANIES Nurminingsih; Somalua, Rahayu; Supriyani, Mei; Bawazir, Hammad
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.v2i4.754

Abstract

In today's competitive marketplace, businesses face the ongoing challenge of fostering consumer loyalty to sustain their market presence and growth. The purpose of this study is to examine the effect of Product Quality and Product Innovation on Consumer Loyalty of Fizzul Putra Mandiri Convection in Jombang Regency. The study population consists of consumers from Fizzul Putra Mandiri Convection in Jombang Regency, specifically regular customers. This research employs a quantitative approach, with a fixed sample size of 85 regular consumers. Drawing from information provided by Fizzul Putra Mandiri Convection, the sampling method utilizes the saturated sample technique, encompassing the entire population as respondents. Data were collected through a questionnaire and processed using the Structural Equation Model (SEM) with SmartPLS 3 software. The results revealed that product quality had an insignificantly positive effect on consumer loyalty. This suggests that higher product quality is associated with increased consumer loyalty, though the effect is not statistically significant. In other words, a minor increase in product quality leads to a slight rise in consumer loyalty, and a slight decrease in product quality results in a slight decrease in consumer loyalty. Conversely, product innovation significantly and positively influences consumer loyalty, indicating that higher levels of product innovation led to higher consumer loyalty, while lower levels of product innovation result in lower consumer loyalty. Additionally, the study demonstrates a positive and significant correlation between product quality and product innovation. This suggests that higher product quality is linked to greater product innovation, whereas lower product quality is associated with reduced product innovation.
THE EFFECT OF TAX BURDEN, FOREIGN OWNERSHIP, INTANGIBLE ASSETS AND BONUS MECHANISM ON TRANSFER PRICING: (Empirical Study on Mining Sector Companies listed on the IDX 2017-2021) Hafifah, Nur; Chaidir Djohar, Chaidir
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.v2i4.760

Abstract

In Indonesia, a country with a significant mining industry and a dynamic stock exchange, transfer pricing decisions among mining companies have become a subject of interest. These decisions involve determining the prices at which related entities within the same multinational corporation trade with each other. The complexity arises from the potential discrepancies between market prices and the prices set for intra-company transactions. This study aims to investigate the impact of Tax Burden, Foreign Ownership, Intangible Assets, and Bonus Mechanism on Transfer Pricing Decisions among Indonesian mining firms listed on the Stock Exchange from 2017 to 2021. Using purposive sampling, six mining companies were selected as the research sample. Employing Panel Data Regression Analysis via Eviews 9 software at a 5% significance level, the study finds that collectively, the independent variables significantly influence companies' choices for transfer pricing, as indicated by the F-test (F-statistic value = 13.07910, F-table value = 2.759). Regarding individual variables, Tax Burden lacks significant influence (p-value = 0.3819), while Foreign Ownership negatively impacts transfer pricing decisions (p-value = 0.002, t-statistic = -3.503829). Intangible Assets (p-value = 0.8969) and Bonus Mechanism (p-value = 0.6290) also do not significantly influence transfer pricing. The study concludes that investors should cautiously analyze company policies due to varied motivations for transfer pricing, and recommends government review of policies to curb detrimental transfer pricing practices. The limited number of multinational mining companies and scarce information on their transfer pricing practices are study limitations.
THE INFLUENCE OF WORK MOTIVATION AND WORK DISCIPLINE ON THE EFFECTIVENESS OF EMPLOYEE WORK IN THE DIRECTORATE WORK UNIT AT Poltekkes Ministry of Health Jakarta III Rahmawati, Duwi; Siswani, Sri; Nurminingsih; Ahmadun
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.v2i4.761

Abstract

In today's dynamic and competitive business environment, the effective functioning of employees plays a pivotal role in the success of organizations. This study aims to explore and establish explanatory insights regarding the influence of (1) Work Motivation on Employee Work Effectiveness, (2) Work Discipline on Employee Work Effectiveness, and (3) Work Motivation on Work Discipline. Employing a quantitative approach, the research encompasses the entire employee population of the Directorate work unit at Poltekkes Ministry of Health Jakarta III, with a sample size of 55 respondents. Data collection is conducted through a combination of questionnaires and interviews. The findings highlight significant relationships: Work Motivation (X1) demonstrates a substantial correlation with Work Effectiveness (Y) (T-Statistic: 2.206, p > 1.96). The positive original sample estimate of 0.370 underscores the link between Work Motivation (X1) and Work Effectiveness (Y). Similarly, Work Discipline (X2) and Work Effectiveness (Y) exhibit significance (T-Statistic: 3.568, p > 1.96), with an original sample estimate of 0.592 indicating their positive relationship. Notably, the relationship between work motivation (X1) and work discipline (X2) is profoundly significant (T-statistic: 94.559, p > 1.96), supported by an original sample estimate of 0.945, confirming their positive association. In conclusion, this study contributes valuable insights into the interplay of Work Motivation, Work Discipline, and Employee Work Effectiveness within the context of the Directorate work unit at Poltekkes Ministry of Health Jakarta III.
SALE OF SECOND-HAND AND REMANUFACTURED COMPONENTS OF CONSTRUCTION EQUIPMENT: AN EMPIRICAL STUDY OF USER PERCEPTION IN ANDHRA PRADESH Polavarapu, Sreedhar; Vemula, Narasimha Rao
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.v2i4.766

Abstract

The construction industry plays a pivotal role in shaping infrastructure and development, contributing significantly to economic growth and urbanization. In recent times, the sector has been seeking innovative ways to maximize efficiency, reduce costs, and promote sustainability. One promising avenue is the exploration of second-hand and remanufactured components for construction equipment, which has the potential to bring about substantial benefits for both businesses and the environment. This study explores the utility, availability, and compatibility of second-hand and remanufactured components for construction equipment, aiming to determine their potential to enhance machine productivity and contribute to revenue growth. The research methodology employs quantitative analysis to collect data from second-hand dealers across Andhra Pradesh. Additionally, consumer behavior is observed during the purchase of second-hand components, with a focus on relevant focus groups in this region. The study reveals that customer awareness and understanding of the technical aspects, usability, price comparisons, and compatibility of second-hand construction equipment parts are limited. Due to the lack of accessible testing facilities for remanufactured parts, customers often rely on their instincts and past experiences. Despite this, customers generally hold a positive perception of purchasing second-hand or remanufactured components. Furthermore, the high costs and scarcity of original parts at authorized dealerships drive customers towards buying components from the second-hand market.
THE EFFECT OF COMPANY SIZE AND INVESTMENT OPPORTUNITY SET ON AUDIT REPORT LAG WITH FINANCIAL DISTRESS AS A MODERATING VARIABLE: (Empirical Study of Infrastructure, Utilities and Transportation Sector Companies in 2019-2021) Armeliya, Febby Agustini; Rosharlianti, Zulfa
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.v2i4.775

Abstract

In the contemporary business landscape, financial reporting and auditing play a crucial role in maintaining transparency, accountability, and investor confidence within organizations. The timing of audit reports, commonly referred to as audit report lag, is an important aspect of financial reporting that reflects the efficiency and effectiveness of an organization's financial reporting process. Several factors can influence audit report lag, including the size of the firm, the presence of investment opportunities, and financial difficulties that a company might face. This study aims to empirically investigate the influence of firm size and investment opportunity sets on audit report lag, and whether financial difficulties can moderate the impact of company size and investment opportunity sets on the delay in audit reports. The research focuses on the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period 2019 to 2021. Employing a quantitative research approach, this study utilizes secondary data collection techniques, specifically documentation, and involves a sample of 24 companies. The findings reveal that Company Size significantly affects Audit Report Lag, while Investment Opportunity Set does not have a discernible impact on Audit Report Lag. Additionally, the study demonstrates that Financial Distress does not act as a moderating factor in the relationship between Company Size and Audit Report Lag, nor between Investment Opportunity Set and Audit Report Lag. When considered together, Company Size and Investment Opportunity Set concurrently exhibit a significant influence on Audit Report Lag.
THE EFFECT OF THE AUDIT COMMITTEE AND THE INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE: (Empirical Study of Primary Consumer Companies on the Indonesia Stock Exchange for the 2018-2022 Period) Tambunan, Herti; Rosharlianti, Zulfa
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.v2i4.782

Abstract

Audit committees are the vanguards of financial oversight, ensuring that financial reporting is accurate and transparent. On the other hand, independent commissioners bring a wealth of external expertise to the boardroom, providing an additional layer of checks and balances. Their independence is instrumental in countering agency problems and enhancing decision-making processes. This study aims to examine the effects of audit committees and independent commissioners on firm value with financial performance as a moderating variable. The study utilizes a quantitative approach and employs associative methods. The type of data utilized in this research is secondary data. The data analysis method employed in this research includes panel data regression and Moderated Regression Analysis, utilizing the Eviews application version 10 and Microsoft Excel. The population for this study comprises primary consumer companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data collection technique employed in this study was purposive sampling, resulting in a total of 25 research samples. The findings of the study indicate that the independent audit committee and board of commissioners collectively influence firm value. Individually, the audit committee shows no significant effect on firm value, whereas the independent board of commissioners does have a significant effect on firm value. Furthermore, the financial performance is found to moderate the relationship between the audit committee and firm value, while it does not have the capacity to moderate the relationship between the independent board of commissioners and firm value.

Page 13 of 35 | Total Record : 347

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