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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 TRAINING AND COMPENSATION ON EMPLOYEE PERFORMANCE IN WILD TIGER PRAWN FARMS IN TANGGAMUS Fanni, Yo; Iskandar, Iskandar
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.v3i2.1074

Abstract

Human resources play a crucial role in the success of a company. Therefore, it is essential for companies to provide effective training and fair compensation to enhance employee performance and ensure the smooth functioning of the organization. The objective of this study is to examine the impact of training and compensation on employee performance in windu alam tiger prawn farm. The research sample consisted of 30 employees, and the entire population was included using Non-Probability Saturation sampling technique. Data collection was done through a questionnaire system, and the analysis was conducted using multiple linear regression with the assistance of SPSS version 25. Various tests such as validity, reliability, normality, multicollinearity, and heteroscedasticity were performed to analyze the data. The hypothesis testing included simultaneous, partial, and R2 determination coefficient tests. The findings revealed that Training (X1) has a positive influence on Employee Performance (Y), and Compensation (X2) also has a positive impact on Employee Performance (Y). Moreover, the study concluded that both Training and Compensation have a positive effect on employee performance. This research holds both theoretical and practical implications, contributing to the field of human resource management and providing valuable insights for companies in making informed decisions.
ENTREPRENEURIAL E-COMMERCE MARKETING TO IMPROVE THE PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN BANDAR LAMPUNG CITY Shakpuytri, Komang Yunita; Rahayu, Ni Putu Widhia
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.v3i2.1075

Abstract

In Bandar Lampung, approximately 18% of MSMEs have not embraced e-commerce, despite its growing popularity and convenience. Limited access to technology and the internet, lack of digital literacy, concerns about security and trust, and traditional business practices are all factors contributing to this low adoption rate. This research aims to empirically investigate how digital marketing affects intellectual capital, perceived quality, and overall performance of MSMEs. Additionally, it explores the impact of MSMEs' intellectual capital and perceived quality on their performance. Employing a quantitative approach with descriptive analysis, this study targets MSME actors in Bandar Lampung. The sampling strategy involves multi-stage cluster purposive sampling, selecting 366 respondents for data collection through an online questionnaire using Likert scales. The analysis is conducted using Smart PLS, and the results reveal that digital marketing significantly and positively influences intellectual capital, perceived quality, and overall performance of MSMEs. Furthermore, both intellectual capital and quality perception show a positive and significant influence on MSME performance.
DETERMINATION OF TAX AVOIDANCE PRACTICES Viantiaraini, Angelie; Haninun, Haninun; 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.v3i2.1076

Abstract

To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.
FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS Savery, Yustina Indi; Haninun, Haninun; 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.v3i2.1077

Abstract

The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.
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.
THE EFFECT OF PSAK 72 IMPLEMENTATION, COMPANY SIZE, AND ROA ON THE FIRM VALUE: (Empirical Study on Companies Indexed in LQ-45 during 2017-2020) Fatoni, Muhammad; Fadjarenie, Agustin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1097

Abstract

This study aims to analyze the effect of implementation of PSAK 72, company size, and return on assets (ROA) on the firm value. The sample of this research is companies indexed in LQ-45 during 2017-2020. There were 29 companies selected as samples using the purposive sampling technique. The data used is secondary data collected by documentation techniques. The data is analyzed using statistical analysis using the tools E-Views 10 Program. In analyzing the data, this study used panel data regression statistics with the selected model of the fixed effect model. The results of the hypothesis test show that the implementation of PSAK 72 and ROA have a positive effect on the firm value, while company size has a negative effect on the firm value. In conclusion, positive and significant effect of application of PSAK 72 implies that the particular companies tend to have high firm value. The positive and significant effect of ROA on firm value implies that the higher the ROA in a company, the higher the company’s reputation. Meanwhile, the negative and significant effect of company size indicates that small companies perform better compared to bigger companies.

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