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

MARGINAL
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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 CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE: (Empirical Study on Property and Real Estate Building Construction Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020) Siregar, Mutiara; Azzahra, Khoirunisa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study aims to examine the effect of corporate social responsibility, company size and capital intensity on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique used was purposive sampling and 23 companies were included with a period of 6 years so that 138 samples were observed. The analytical method used to examine the effect of corporate social responsibility on tax avoidance is the model with the help of software reviews version 10. The results show that corporate social responsibility, company size has an effect on tax avoidance and conversely capital intensity has no significant effect on tax avoidance. There are still many companies that have not disclosed their financial statements in full company management activities, so it is hoped that the company can publish its financial statements in full because it is not only beneficial for the company, this can also increase public trust in the company.

EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2016-2020) Hasim, Rahmat Pirmansyah; Holiawati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study aims to examine the effect of Cash Flow Volatility, Growth Opportunities, and Dividend Policy on Hedging Decisions. This type of research is quantitative associative. With the population study consist of mining companies listed on the Indonesia Stock Exchange in 2016 – 2020. Meanwhile, the sampling technique used is purposive sampling. Hence, the number of samples obtained in this study as many as 13 companies with data obtained as much as 65 data. The analysis technique used is logistic regression analysis. This research is processed using e-views 10 software. The results revealed that Cash Flow Volatility, Growth Opportunities, and Dividend Policy have a significant effect on Hedging Decisions. Besides, Cash Flow Volatility and Growth Opportunity variables have a significant effect on Hedging Decisions, while Dividend Policy Variables have no effect on Hedging decisions.

THE EFFECT OF FEE-BASED INCOME, THIRD PARTY FUNDS, AND PROFIT SHARING RATES ON THE NET PROFIT OF ISLAMIC BANKS FOR THE 2016-2020 PERIOD Muflikhah, Indah; Isnaeni, Fil
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

The purpose of this study is to determine the effect of Fee Based Income, Third Party Funds, and Profit Sharing Rates on Net Profit in Islamic Commercial Banks with the research period from 2016-2020. This study used quantitative methods, while the type of data used is secondary data. The populations in Islamic Commercial Banks with the research period from 2016-2020. The number of samples used in this study were 6 Bank determined by using purposive sampling method based on predetermined criteria. The result revealed that Fee Based Income insignificant effect on Net Profit, Third Party Funds significant effect on Net Profit, and Profit Sharing Rates insignificant effect on Net Profit. Simultaneously Fee Based Income, Third Party Funds, and Profit Sharing Rates significant effect on Net Profit in Islamic Commercial Banks with the research period from 2016-2020. The R-Squared result is 0.315090 or 0.31% the dependent variable is influenced by the independent variable in the model. Meanwhile, the remaining 69% is influenced by other variables outside the model such as Non Performing Financing, Financing to Deposit Ratio, Inflation, BI 7-Day Reserve Repo Rate, Inflation Rate, Own Capital, and Lease Financing.

THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY Putri, Demila Adliana Karmelia; Azzahra, Khoirunisa
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 free cash flow, investment opportunity set, and institutional ownership on dividend policy in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2016-2020 period. This type of research is quantitative, the data used is secondary data in the form of financial reports obtained through the official website of the Indonesian Stock Exchange. The sample was selected by Purposive Sampling method and obtained sample of 7 companies with the total sample company is 35 units of analysis. The data analysis technique used is panel data regression analysis using the Eviews 10 program data processing. The results show that free cash flow, investment opportunity set and institutional ownership simultaneously have an effect on dividend policy in food and beverage sub-sector manufacturing companies listed on the IDX in 2016-2020. Meanwhile, partially free cash flow and investment opportunity set variables have no effect on dividend policy.

THE INFLUENCE OF INTELLECTUAL CAPITAL AND SALES GROWTH ON THE COMPANY'S FINANCIAL PERFORMANCE: (Study on the Basic Chemical Industry Sub-Sector Listed on the IDX in 2016-2020) Arningsih, Octaviani Azis; Azzahra , Khoirunnisa
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 Intellectual Capital and Sales Growth on Financial Performance in Chemical Industry Companies listed on the Stock Exchange in 2016 – 2020. The sampling technique used is purposive sampling technique. Based on the predetermined criteria, a sample of 23 companies was obtained. The type of data used is secondary data taken by the documentation method by accessing the sites of each company. The data analysis technique used is panel data regression. Based on the results of the study, it was found that Intellectual Capital has a negative effect on financial performance and Sales Growth has no effect on Financial Performance in Chemical Basic Industry Companies listed on the IDX in 2016 - 2020.

THE EFFECT OF OPERATING CASH FLOW AND COMPANY GROWTH ON STOCK PRICES: (Empirical study on Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020) Simarmata, Lerika Br; Sari, Intan Rahma
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 operating cash flow and company growth on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purpose sampling and the research data obtained were 11 companies with 5 years of research so that the number of samples in this study was 55 company data. The data analysis method used is panel data regression. The results showed that partially operating cash flow had a significant effect on stock prices, while company growth had no significant effect on stock prices. Meanwhile, simultaneously operating cash flow and company growth had a significant effect on stock prices.

ALLOCATION OF BIDIKMISI SCHOLARSHIPS AND LEARNING INDEPENDENCE TOWARDS LEARNING ACHIEVEMENT OF BIDIKMISI STUDENTS IN JAKARTA STATE UNIVERSITY 2018 Fitrianingsih; Mardi; Fauzi , Ahmad
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 Bidikmisi scholarship and learning independence on student achievement. The method used is the quantitative method. The population in this study were students who received in the 2018 State University Bidikmisi scholarship. The sampling technique used the proportional random technique as many as 233 people. Data collection using documentation and questionnaire methods. The data analysis technique used descriptive statistics, multiple linear regression test, normality test, linearity test, t test, F test, and the coefficient of determination processed with SPSS version 25. Tests from the analysis showed that the allocator of the Bidikmisi scholarship and learning independence partially and simultaneously had a positive and significant effect on student academic achievement.

ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC IN THE MAGELANG REGENCY GOVERNMENT FOR THE 2019-2020 PERIOD Raissa, Nadilla Amanda; Fatimah, Ari Nurul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

This study analyzes the Financial Performance of the Magelang Regency Government before the pandemic and during the COVID-19 pandemic by analyzing the level of regional independence, the effectiveness ratio of regional original income, the regional financial efficiency ratio, and the compatibility ratio. In this study, the data used is the Budget Realization Report for the 2019 and 2020 fiscal years. The method used in this research is to use quantitative descriptive which aims to explain information and descriptions of the development of financial performance as reflected in the Magelang Regency APBD before the pandemic and at the time of the pandemic occurs. Based on the research results, Magelang Regency regional financial independence ratio from 2019-2020 is classified as very low. Meanwhile, PAD effectiveness ratio of Magelang Regency from 2019 to 2002 shows good financial performance and is classified as very effective, followed by financial efficiency ratio in 2019 to 2020 shows an efficient performance. Thus, the Magelang district compatibility ratio from 2019 to 2020 has decreased, this is due to the diversion of the allocation of funds for handling COVID-19.

EFFECT OF 4P'S MARKETING MIX ON PURCHASE DECISION: (Case Study at UD. Rencana Baru Store) Hanifah, Putri; Nuringwahyu, Sri; Krisdianto, Dadang
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 influence of the 4P's marketing mix on purchasing decisions. This type of research is quantitative. Data collection techniques using questionnaires. The number of samples is 100 respondents using SPSS Statistics V.20. Based on the Partial Test, the product has a significant effect on purchasing decisions at the UD. Rencana Baru store. This is indicated by t statistic > t table (1,432 > 1,965) and significant t is less than 0,05 (0,155 < 0,05). Meanwhile, price partially does not have a significant effect on purchasing decisions at the UD. Rencana Baru store, it can be proven by that t statistic < t table (0,493 < 1,965) and significant t is less than 0.05 (0,623> 0,05). Place has a significant effect on purchasing decisions at the UD. Rencana Baru store. This is indicated by t statistic > t table (5,452 > 1,965) and significant t is less than 0,05 (0,000 < 0,05). Promotion partially has no significant effect on purchasing decisions at the UD. Rencana Baru store. This can be shown by t statistic < t table (0,988 < 1,965) and significant t less than 0.05 (0,321> 0,05). According to Simultaneous Test, it can be seen that Product (X1), Price (X2), Place (X3), Promotion (X4) have a significant effect simultaneously on Purchase Decision (Y) at UD. Rencana Baru. Besides, multiple linear regression analysis test reveal that the Place (X3) is the variable that has the largest beta coefficient of 0,534, which becomes the dominant variable.

ANALYSIS OF DEMAND MANAGEMENT AND PRODUCTION CAPACITY OF CV. SINAR TEKNIK IN BATAM CITY Tasya, Alcung; Valentini, Cynthia; Jessy; Permata, Nadiva Surya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

CV. Sinar Teknik is an MSME in the service sector for repairing and reconditioning machines, which engages as a lathe workshop that has been established since 2007. As a result of the pandemic and intense competition between businesses, it is difficult for businesses to develop, so service innovation becomes an important role for business development. The purpose of this research is to help the lathe workshop to identify and analyze and fix the problems faced such as the ability of production capacity and demand patterns in the business. The method used in the research is in the form of interviews and observations to get the right data. In addition, the research is described descriptively. The results of the analysis of CV. Sinar Teknik demand planning and uses consumer-appropriate demand management techniques to grow its business. In addition, CV. Sinar Teknik can utilize technology to facilitate business activities so that they become more effective and efficient.

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

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Jawa timur

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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

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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