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Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)

MARGINAL
Website

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 331 Documents

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PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY Rahman, Erpi; Yuhartini, Ima Sri; Nurhayati, Risna
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 3 (2022): JUNE
Publisher : Transpublika Publisher

This study aims to determine the implementation of Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the rearrangement of financial statements based on SAK ETAP. This study focuses on the Joint Village-Owned Enterprises (BUMDESMA) of Sembada Darmaraja, located at Jalan Raya Darmaraja-Cibugel No. 29, Kaum Hamlet, Darmaraja Village, in the Darmaraja District. Data is gathered by observation, interviews, and documentation. The data analysis used is by collecting data, reduction data, presenting data, stages of preparing financial statements, analyzing conformity to SAK ETAP and compiling financial statements. The finding reveals that BUMDESMA Sembada Darmaraja presents only presents the Balance Sheet, Income Statement, and Operational Report of UPDB (Revolving Fund Management Unit). Meanwhile, SAK ETAP comprises of a Balance Sheet, Income Statement, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements to present financial statements. Thus, the financial statements are rearranged based on SAK ETAP.

ANALYSIS OF THE APPLICATION OF PSAK 69 ON BIOLOGICAL ASSETS AT PT AUSTINDO NUSANTARA JAYA Tbk. Langkau1, Alifah Nurul Halizah; Saragih, Ambrosia Silviana Sari; Az Zahra, Nabilah; Setyaningsih, Ary Noor; Payung, Agma Aureole First Stecyia
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 3 (2022): JUNE
Publisher : Transpublika Publisher

This research aims to analyze the theory and practice of preparing financial statements carried out, especially on the recognition, measurement, and disclosure of biological assets. This research is a case study of PT Austindo Nusantara Jaya Tbk. (ANJ). The method used in this study is a qualitative research method where the data source in this study is secondary data, namely the financial statements and annual reports of PT Austindo Nusantara Jaya Tbk. (ANJ). The data analysis technique used in this study is a descriptive method of comparative qualitative approach. According to the Financial Report of PT Austindo Nusantara Jaya Tbk. (ANJ) in 2020, it shows that biological assets lie in current assets. This means that the asset has a useful life or undergoes a biological transformation in less than a year. Meanwhile, biological assets are measured by fair value minus costs for sale. The estimated fair value of biological assets will increase (decrease) if: (1) The estimated price of tbs and edamame beans is higher (lower), (2) The estimated yield is higher (lower), and (3) The estimated cost of maintenance, harvest, and transportation is lower (higher). PT Austindo Jaya Nusantara Tbk. has recognized all its biological assets with reference to the realization of production. Thus, the asset is recognized in the harvested crop.

PRESENTATION OF THE FINANCIAL STATEMENTS OF NON-PROFIT ENTITIES BASED ON ISAK 35 AT THE HATI GEMBIRA INDONESIA FOUNDATION Maghfira, Addiena; Putri, Alifah Ghaisani; Listianto, Annisa Nur; Putri, Grace; Astuti, Anisa Putri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

A non-profit organization is an organization whose primary objective is non-commercial, without any intention of making any profit. ISAK 35 is a guideline in the presentation of financial statements for non-profit oriented entities that has been approved by Board of Financial Accounting Standards of the Indonesian Institute of Accountants (DSAK IAI) and has been implemented since 1st January 2020. This study aims to determine the suitability of presenting financial statements based on ISAK 35 at the Hati Gembira Indonesia Foundation. Data collection techniques using secondary data. This research uses descriptive qualitative method as the method of analysis. The results of this study prove that Hati Gembira Indonesia Foundation has presented financial statements for the 2020 period in accordance with ISAK 35, but further adjustments are needed to produce quality financial reports.

ANALYSIS OF THE STRATEGY FOR DEVELOPING MSMES OF BANANA CHIPS FOOD SUPPLY CHAIN Yusnita, Reni; Tanjung, Selvira Wardani; Aisyah, Siti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia play a fairly strategic role in the nation's economy. With one of the considerable potentials in the banana chip MSME center, it can be an opportunity in a business carried out by utilizing the supply chain. The supply chain in a business is very important to implement, where the availability and distribution of existing goods will greatly affect the sustainability of a business being run. This study aims to analyze the supply chain development strategy of banana chip food MSMEs by using an interactive model data analysis developed by Miles & Huberman. The results revealed that the supply chain development strategy of MSMEs in banana chip food includes product development, inventory, distribution and marketing, as well as consumers. Hence, an alternative supply chain model can be developed from the analysis of channel development and wider marketing distribution to dominate the existing market share in order to achieve the goals of a business run by a banana chip entrepreneur.

ANALYSIS OF FACTORS AFFECTING POVERTYIN CENTRAL JAVA 2016-2019 Sumeitri, Atika; Destiningsih, Rian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Poverty is a common issue when discussing economic development. Central Java Province has a fairly high number of poor people and is in the 2nd position on Java Island. This study aims to analyze the effect of average length of schooling, population growth, and human development index on poverty. The data used is panel data obtained from BPS Central Java Province in 2016-2019, the method used is regression analysis of Fixed Effect model panel data with the help of the Eviews 10 application. The results show that the average length of school has a positive and insignificant effect. on poverty, HDI has a negative and significant effect on poverty and economic growth has a negative and insignificant effect on poverty.

PRODUCT QUALITY AND PRICE INFLUENCE ON CUSTOMER LOYALTY IN THE BUBBLE'KU BUBBLE DRINK AND ICE BLEND SOFT DRINK BUSINESS AT RAMAYANA DEPARTMENT STORE SUKABUMI CITY Jaya, Umban Adi; Maryani; Salih, Martha Adi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study aims to determine the effect of product quality and price on customer loyalty either partially or simultaneously. The population in this study were all customers of Bubble'ku Bubble Drink and Ice Blend at Ramayana Department Store of Sukabumi City for June which as many as 900 people as the population. The sample of study was determined by Slovin formula, so that 90 sample was obtained. To test the analysis of research instruments, validity, reliability, and classical assumption tests were employed. For statistical analysis and relationship analysis, Pearson product moment correlation was used, as well as the coefficient of determination, multiple linear regression, and the t test and F test to test the null hypothesis. The findings reveal that simultaneously product quality and price significantly influence customer loyalty. By comparing Fstatistic with ttable (82.536 > 3.10), which means that H0 is rejected and H1 is accepted, and H0 is rejected and H2 is accepted, so the research hypotheses proposed in this study prove that product quality and price together (simultaneously) affect the customer loyalty. The contribution of product quality and price to customer loyalty is 65.5%, and the remaining 34.45% is influenced by variables not examined other than product quality and price. These variables include marketing strategy, location, promotion, marketing mix, service quality, promotion, and so on.

LITERATURE STUDY OF FACTORS AFFECTING EMPLOYEE TURNOVER INTENTIONS IN INDONESIA Wahyuni, Dwi; Ikhwan, Khairul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Turnover intention is a human resource problem that is often faced by company in Indonesia, therefore researchers are encouraged to conduct research on turnover intention where the research method used is qualitative analysis with Charting the flied. The sample used is an article that discusses the turnover intention in 2016-2021 which includes 16 articles. The article can be accessed through the journal of Sinta 6. The data is classified based on the year of publication, independent variables, research methods, and important findings. The results of this study are that turnover intention is influenced by job satisfaction, organizational commitment, job stress, work and compensation.

BUSINESS DEVELOPMENT STRATEGY OF SMALL AND MEDIUM ENTERPRISES DURING COVID-19 CONDITION IN THE COFFEE SHOP CULINARY INDUSTRY SECTOR IN BOGOR CITY Widawati, Cindi Dyah; Sebayang, Karuniana Dianta Arfiando; M, Saparuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

The research aims to determine: (1) the coffee shop profile of Halaman Belakang and Sisi Kiri, Bogor; (2) the development strategy implemented by the coffee shop in maintaining their business amidst the covid-19 pandemic; (3) The role of the coffee shop culinary industry in local economic growth, especially in the city of Bogor. This research is a qualitative descriptive study. This research was conducted in Bogor City in May – June 2022. The subjects of this research are coffee shop owners who have established their outlets since before the COVID-19 pandemic there are Halaman Belakang and Sisi Kiri. The results obtained from this study are that there are several strategies used by Halaman Belakang and Sisi Kiri in maintaining their business in the midst of a pandemic and still surviving until after the pandemic. One of them is the strategy of expanding marketing with promotions through events that have a very positive impact on the progress of the business run by Halaman Belakang and Sisi Kiri. The increasing number of coffee shops at this time has a positive effect on the development of the local economy at Bogor City, at this time coffee shops are one of the SMEs that are currently hype and absorb a lot of the workforce in the Bogor City. We hope this strategy can be implemented and become a consideration for other business owners in dealing with economic problems in Indonesia, especially to maintain their businesses.

THE EFFECT OF DIVIDEND POLICY AND MACROECONOMICS ON STOCK PRICES: (Empirical Study on Basic and Chemical Industry Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period) Simajuntak, Elsha Theresya; Sutandijo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study analyzes the Effect of Dividend Policy and Macroeconomics on Stock Prices. Dividend Policy is calculated using the Dividend Payout Ratio (DPR), while Macroeconomics is proxied by inflation, interest rates, and exchange rates, and the Stock Price is measured by the closing price. The population in this study is all manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange in 2016-2020. The technique used in this study was purposive sampling with five criteria as consideration and 11 company samples with a five-year period were obtained, so that 55 observational data were obtained. Data analysis in this study used panel data regression with the help of windows Eviews-9. The results of this study can be seen simultaneously that the variables of DPR, inflation, interest rates, and exchange rates have a significant influence on stock prices. However, partially only the exchange rate variable has a significant influence on the stock price, while the DPR variable, inflation, and interest rate do not affect the stock price.

EFFECT OF FINANCIAL PERFORMANCE, AUDITOR REPUTATION, FIRM SIZE ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING: (Empirical Study on Raw Goods Sector Companies listed on the Indonesia Stock Exchange for the period 2017-2020) Wardhana, Rifki Adia; Kusumawardhany, Susi Sih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study aims to analyze the effect of financial performance, auditor reputation, and firm size on firm value with managerial ownership as moderating. This research is associative and descriptive with a quantitative approach, which uses secondary data. The population in this study are raw goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling so that the selected sample obtained as many as 17 companies. The analysis technique in this study uses panel data regression analysis using E-views version 10 software. The results of this study indicate that financial performance, auditor reputation, firm size simultaneously have a significant effect on firm value, financial performance has no significant effect on firm value, auditor reputation has no significant effect on firm value, firm size has a significant effect on firm value, managerial ownership cannot moderate the effect of financial performance on firm value, managerial ownership cannot moderate the effect of auditor reputation on firm value, managerial ownership can moderate the effect firm size on firm value, managerial ownership can moderate the effect of financial performance, auditor reputation, firm size on firm value simultaneously.

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Veri Hardinansyah Dja'far

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Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang, East Java, Indonesia

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Jawa timur

INDONESIA

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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