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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 EFFECT OF SERVICE QUALITY AND PRICE ON CONSUMER SATISFACTION AT PT. AIR THE BEST LANGGA BRANCH KEPANJEN Ratih, Amara Puteri Wahyuning; Murtiyanto, Rizky Kurniawan; Hadi, Musthofa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1468

Abstract

In today's modern era, business is one of the main pillars in the economy and social growth. To make the business more advanced and developed, consumer satisfaction is very necessary. In this context, to make consumers feel satisfied, companies need to pay attention to the products or services provided to fulfil what consumers expect. This was a quantitative research. The data collection was conducted by distributing questionnaires to 63 high school students who completed non- formal learning education at PT. Air The Best Langga Branch Kepanjen. This study utilised census sampling. The findings of the research revealed that service quality only has a limited impact on consumer satisfaction, whereas price has a significant impact on consumer satisfaction. According to the data, item X1.3 stands out with the lowest mean score of 39.4, indicating that the physical facilities at PT. Air The Best Langga Branch Kepanjen may not be up to par, leading to a lack of impact on consumer satisfaction by service quality. Nonetheless, both variables do have a substantial impact on consumer satisfaction, accounting for 73.5% of consumer satisfaction, while remaining 26.5% is influenced by other unaccounted factors. In conclusion, only price has a partial but significant effect on consumer satisfaction.  PT. Air The Best Langga Branch Kepanjen should make a balance between price and service given to the consumers. If consumers feel the service quality is balance, or it can exceed consumer expectation, the company will create the consumer satisfaction toward PT. Air The Best Langga Branch Kepanjen.
THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY AND ACTIVITY ON COMPANY VALUE: (Study of Food and Beverage Sub-sector Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2022 Period) Kurniawan, Yogi Ade Tia
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1472

Abstract

The stock trading value in the Indonesian capital market increased by 15.1% to IDR 9,499 trillion in 2022. The food and beverage industry in the manufacturing sector is key to Indonesia's economic growth, showing consistent growth of over 20% in 2022. This industry's success is due to its capital capacity, workforce absorption, and added value creation. This study investigates the impact of Liquidity, Solvency, Profitability, and Activity on the Corporate Valuation of publicly listed food and beverage manufacturing companies on the IDX from 2019 to 2022. Data extracted from the financial records of companies was employed in a method that focused on numbers, cause-and-effect relationships, and connections. A purposive sampling process was used to choose 24 companies for examination. The analysis of the data involved the use of multiple linear regression. The results suggest that the combined independent factors have an impact on the value of a company. Specifically, the level of liquidity, as determined by various ratios such as the current ratio, quick ratio, and cash ratio, has a considerable influence on the company's value as measured by PBV. The debt-to-equity ratio (DER) and long-term debt-to-equity ratio (LTDtER) have a notable influence on solvency, unlike the debt asset ratio (DAR). Company value is greatly affected by return on equity (ROE) and return on assets (ROA), but not by net profit margin (NPM) when it comes to profitability. Lastly, Activity, measured by inventory turnover (PPe), significantly affects company value, whereas receivables turnover (PPi) does not.
Analysis of the Impact of Work Motivation and Employee Commitment on Employee Performance at the Staffing Agency and Human Resource Development of the City of Solok Nurhayati, Nurhayati; Sriyanti, Esi; Putri, Sarah Maidola
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1476

Abstract

The objective of this study is to examine how work motivation and employee dedication impact the work output of employees at the Personnel and Human Resource Development Agency in Solok City. A quantitative approach was used to survey 54 participants. The statistical analysis revealed that work motivation has a partial but significant influence on work performance. This is supported by the t test results, where the value of tvalue 2.740 exceeds the critical ttable value of 2.008 at a significance level of 0.008, which is less than 0.05. It could be inferred that motivation at work plays a significant role in influencing job performance. After conducting statistical analysis, it can be deduced that the level of commitment among employees has a partial but meaningful impact on job performance within the Solok City Personnel and Human Resource Development Agency. This assertion is supported by the T test, where the t value of 4.526 surpasses the critical t value of 2.008, with a significance level of 0.000 which is lower than 0.05. Hence, it can be concluded that the commitment of employees has a significant influence on job performance. Both work motivation and employee commitment positively impact job performance at the Solok City Personnel and Human Resource Development Agency, as supported by the F test (F = 57.459, p < 0.05). The R Square value is 0.693, indicating that 69.3% of the variance in job performance is explained by these factors, with the remaining 30.7% influenced by other variables.
Analysis of Current Ratio and Debt Ratio on Profitability of Retail Trade Sub-Sector Companies Listed on the Indonesian Stock Exchange for the Period 2018-2022 Mursalini, Wahyu Indah; Nasrah, Rasidah; Anggriani, Suci Yoga
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1477

Abstract

The main objective of this study is to investigate how the current ratio and debt ratio influence the profitability of retail trade sub-sector firms that are publicly listed on the Indonesian stock exchange from 2018 to 2022. The research utilises quantitative methods and correlation research, with a sample size of 22 companies and 110 annual financial reports. The data gathering process involves purposive sampling, while the analysis includes descriptive tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing. According to the research findings, it is indicated that the current ratio has a certain impact on profitability with a significance value of 0.002<0.05. Additionally, the debt ratio has a partial effect on profitability with a significance value of 0.000<0.05. At the same time, both the current ratio and debt ratio collectively affect profitability with an f value of 19.271>3.12 and a significance value of 0.000. The combined influence of the current ratio and debt ratio on profitability is estimated to be 34.9%.
The Effect of Accounts Receivable and Inventory on Profits in Large Trading Subsector Companies Listed on the Indonesian Stock Exchange in 2017-2021 Juwita, Amelia; Mursalini, Wahyu Indah; Nurhayati, Nurhayati; Hendrayani, Eka
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1484

Abstract

The main aim of this study is to investigate how accounts receivable and inventory influence the profitability of companies in the Large Trade subsector that are listed on the Indonesia Stock Exchange between 2017 and 2021. A total of 47 companies were examined in this research, with 16 companies chosen for the sample using purposive sampling. Quantitative data was employed for the analysis. The results indicated that there was no significant relationship between accounts receivable and profits, as the t-value of -0.154 was found to be lower than the t-table of 1.771, with a significance level of 0.878 > 0.05. Hence, the theory concerning accounts receivable was disapproved in this investigation.   Conversely, stock was discovered to have a considerable effect on earnings with a t-value of 1.830, surpassing the t-table of 1.771, and significance level of 0.032 < 0.05, leading to the affirmation of the theory concerning inventory. Additionally, upon inspecting both accounts receivable and inventory together, there was a notable combined impact on earnings, as indicated by an F-value of 1.719 > F-table 1.611 and a significance of 0.018 < 0.05. Consequently, the hypothesis pertaining to the simultaneous influence of both variables on profit was acknowledged. The research equally found that about 23% of the variability in profit can be clarified by accounts receivable and inventory, whereas the other 77% is affected by unexplored factors like earnings manipulation, stock prices, and financial management proficiency.
The Effect of Sustainable Finance, Intellectual Capital, and Investment Opportunity Set on Financial Performance Indriani, Saskia; Setiany, Erna
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1488

Abstract

The objective of this research is to examine the impact of sustainable finance, intellectual capital, and investment opportunity on the financial performance of 34 banking firms listed on the Indonesia Stock Exchange. Data from the years 2018 to 2022 were utilized for this study. Purposive sampling was employed as the sampling method. The required data was gathered from annual reports accessible on the websites of the respective companies. Panel data regression was utilized for data analysis. The initial hypothesis testing revealed that sustainable finance did not notably impact the financial performance of banking firms listed on the Indonesia Stock Exchange. Contrarily, the subsequent tests showed that environmental performance and investment opportunity set had a beneficial and significant influence on the financial performance of these banking companies.
The Role of Work Stress in Mediating the Influence of Emotional Intelligence and Spiritual Intelligence on Nurse Performance at Bunda Hospital Kandangan Surabaya Revalasha, Niken; Anwar, Muhadjir; Rini, Hesty Prima
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1499

Abstract

The significance of having human resources within the company is one of the most important elements in order for a business or company to run well: The aim of this research is to identify the effects of: (1) Emotional Intelligence, (2) Spiritual Intelligence, (3) Stress related to emotional intelligence, (4) Stress related to spiritual intelligence, to the nurse performance. The samples taken for the research are the entire nurses in "Bunda Hospital" - Kandangan Surabaya. The research requires samples the total of 76 nurses. Data collection was carried out using the instrument of questionnaire shared to the respondent. Partial Least Square using the method of Smart PLS software was used for data analysis technique. The result of the research has shown followings: (1) Emotional Intelligence haven’t given positive contribution to the nurse performance, (2) Spiritual Intelligence have given positive contribution to the nurse performance, (3) Working stress has contributed to the impact of emotional intelligence, (4) Working stress has contributed to the impact of spiritual intelligence.
Can Central Government Transfer Funds Reduce Poverty in Aceh Province? Sari, Yunidar Purnama; Bachtiar, Nasri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1500

Abstract

This study aims to determine the effect of central government transfer funds to regions on poverty in Aceh Province. The analytical method used in this research is the panel regression analysis method. The data used include general allocation funds, specific allocation funds, revenue-sharing funds, and poverty levels, published by the Ministry of Finance of the Republic of Indonesia and the Central Bureau of Statistics (BPS) for the districts/cities in Aceh Province from 2020 to 2023. The results of this study indicate that the General Allocation Fund (DAU) has a positive impact on poverty levels, while the Specific Allocation Fund (DAK) and Revenue Sharing Fund (DBH) have a negative impact on poverty in Aceh Province. Regional governments need to allocate the DAU not only for routine expenditures but also for productive programs focused on poverty alleviation, such as infrastructure, education, and health. Strengthening DAK and DBH programs is also essential for community empowerment in productive sectors and basic infrastructure to improve access and economic opportunities for the poor. Strict oversight of the use of DAU, DAK, and DBH is necessary to ensure funds are used in a targeted manner, avoiding projects with minimal impact. Additionally, regional self-reliance in optimizing Local Revenue (PAD) should be encouraged so that regional governments have greater flexibility in implementing poverty alleviation programs according to local needs.
The Effectiveness of the Indonesia Smart Program (PIP) on the Participation of High School Students in Central Java Mendra, Haris; Bachtiar, Nasri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1503

Abstract

The 2017 Susenas data revealed that the high school participation rate in Central Java was only 18.74%, leaving 81.26% of high school-aged children without access to secondary education. The Indonesia Smart Program (PIP) aims to support the education of children from low-income families; however, only 15.09% of students benefited from the program. This study examines the effectiveness of PIP on high school participation in Central Java using logistic regression analysis on 2017 Susenas data, with a sample size of 11,424 individuals. The results indicate that PIP successfully increased school participation, although other social assistance programs had a negative impact. Urban students and female students were more likely to participate in education compared to rural students and male students. These findings are crucial for formulating more effective education policies in Central Java.
Assessing the Impact of BIDA Training Extension Program: A Foundation for Enhancing Local Governance Patricio, Gladys Mayette S.; Ballenas Jr, Apolinario G.; Robles, Irene A.; Yumen, Nolan M.
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1507

Abstract

Good governance at the barangay level is critical for fostering community development, ensuring accountability, and delivering efficient public services. However, many rural barangays in the Philippines face challenges such as outdated record-keeping systems, limited access to technology, and insufficient technical capacity among officials, which hinder the effective delivery of services and undermine transparency. This study evaluates the implementation and impact of the Barangay InfoSystems for Development and Accountability (BIDA) program, a capacity-building initiative under the Community Empowerment through Science and Technology (CEST) program of the Department of Science and Technology (DOST). The program was implemented in Barangays Mag-Aba, Pandan, and Idio, Sebaste, Antique, aiming to equip officials with digital tools and practical skills to enhance administrative processes, improve transparency, and foster accountability. A convergent parallel mixed-methods research design was used to gather data from 40 participants, including barangay captains, kagawads, secretaries, treasurers, barangay health workers, and Sangguniang Kabataan chairpersons. Quantitative data were analyzed using descriptive and inferential statistics, while thematic analysis was applied to qualitative responses. Results revealed that 90% of respondents reported improved record-keeping, 85% noted enhanced financial reporting, and 80% highlighted streamlined administrative processes. However, challenges such as limited device access (70%), connectivity issues (60%), and insufficient training duration (50%) were identified. The study concludes that the BIDA program significantly improved governance efficiency and accountability in the target barangays. Key recommendations include adding devices, providing additional training, and improving internet access. These insights can help replicate the program in other rural Philippine communities, supporting local governance modernization.

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