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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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IMPAIRMENT IN VALUE OF PSAK 7 FINANCIAL ACCOUNTING STANDARDS, CLASSIFICATION OF ACCOUNTING MEASUREMENTS IN HEDGING COMPANIES IN THE BANKING SECTOR DUE TO CORONA VIRUS Fery, Irlan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.232 KB) | DOI: 10.55047/marginal.v1i4.341

Abstract

The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instruments that the entity has selected to represent changes in fair value in other comprehensive income.
THE EFFECT OF FOREIGN INVESTMENT AND INTERNATIONAL PRICES ON EXPORT VOLUME IN THE GARMENT SECTOR (CONVECTION) OF INDONESIAN TEXTILES WITH EXPORT VAT RESTITUTION POLICY AS A DUMMY VARIABLE FOR 2005-2019 Andina, Yunita Tri; Mukhtar, Saparuddin; Irianto, Dicky
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.88 KB) | DOI: 10.55047/marginal.v2i1.345

Abstract

Export is one of the international trades that can increase the country's economy and foreign exchange. This study aims to determine the effect of foreign investment and international prices on the export volume of apparel (convection) from Indonesian textiles with the Export VAT Restitution Policy as a Dummy Variable for 2005-2019. This research is quantitative research. The method used in this study is a simple regression method with the OLS model. The results of the study highlight that the foreign investment variable and international prices had a significant effect on the export volume of Indonesian apparel, but the export VAT restitution policy had no effect on the export volume of Indonesian apparel because other policies were needed to support these policies in order to increase exports.
THE EFFECT OF SHOPEEPAY-BASED MARKETING AND PAYMENT GATEWAY STRATEGIES ON FINANCIAL INCLUSION OF SHOPEE APPLICATION USERS IN DKI JAKARTA Windiarti, Sofi; Kuncara W, Harya Kuncara; Pratama, Aditya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.895 KB) | DOI: 10.55047/marginal.v2i1.346

Abstract

This study aims to determine the effect of marketing strategy (x1) and shopeepay-based payment gateway on financial inclusion (y1) of Shopee application users in DKI Jakarta. This study is associative research using primary data that is directly the result of a questionnaire or survey from respondents with an unknown population and the researchers took 260 samples, namely Shopee application users in DKI Jakarta who always or have used shopeepay as a payment method when shopping online. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that marketing strategy (x1) has a significant positive effect on financial inclusion (y) then the level of financial inclusion of Shopee application users in DKI Jakarta will increase and the shopeepay-based payment gateway variable (x2) also has a significant positive effect on financial inclusion (y). Based on the results of the analysis, with the existence of a good marketing strategy carried out by the Shopee application can increase financial inclusion. Students can apply the implications of marketing strategies carried out by the Shopee application when they want to do business or entrepreneurship. In the other side, the influence of this marketing strategy can make someone more impulse buying and consumptive.
POTENTIAL ANALYSIS OF LEADING ECONOMIC SECTOR IN ECONOMIC DEVELOPMENT IN NGANJUK REGENCY Putri, Audyra Gusti; Nikensari, Sri Indah; Iranto, Dicky
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.306 KB) | DOI: 10.55047/marginal.v2i1.350

Abstract

This research aims to analyze the leading economic sectors that can support economic development in Nganjuk Regency, the base and non-base sectors, the changing and shifting sectors, and the classification of growth sectors in order to determine the leading sectors in Nganjuk Regency. Gross Domestic Regional Product by Business Field Based on Constant Price in 2018-2021 in Nganjuk Regency and East Java is utilized in this study. The information is obtained from Statistics Indonesia. This study employs a descriptive quantitative methodology. This research utilizes Location Quotient, Shift Share, and Typology Klassen for analysis. Location Quotient has determined that there are eight base sectors and nine non-base sectors. The base sectors are also the leading economic sector in Nganjuk Regency's economic development. In addition, according to the results of Shift Share, fifteen economic sectors have positive growth. In addition, there are nine sectors with a progressive growth rate. The result of Typology Klassen is the division of seventeen economic sectors into four quadrants. There are three sectors in the first quadrant, seven sectors in the second quadrant, five sectors in the third quadrant, and two sectors in the fourth quadrant. Water Supply, Sewerage, Waste Management, and Remediation Activities are the leading economic sector according to all of the research's analysis methods. This sector is a base sector, has a positive percentage in each component of Shift Share and a positive Shift Share value, and is located in Quadrant I of the Typology Klassen.
ANALYSIS OF FACTORS INFLUENCING INDONESIA'S TOBACCO EXPORTS 1975-2018 Shelina, Charisa Febby; Sasana, Hadi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.587 KB) | DOI: 10.55047/marginal.v2i1.351

Abstract

This study aims to examine the effect of Indonesia's real GDP, the area of Indonesian tobacco cultivation, and the quantity of Indonesian tobacco production on the quantity of Indonesian exports. This study uses Autoregressive Distributed Lag (ARDL) with time series data from 1975 to 2018 as its analytic tool. The information contained in this study was compiled from periodic reports published by organizations such as the Directorate General of Plantations and the World Bank between 1975 and 2018. The probability value for the number of exports should not exceed 5% if the test results for the short-term real GDP of Indonesia are positive and non-significant. Long-term, the amount of national tobacco production has a positive and significant effect on the quantity of tobacco exports from Indonesia. The long-term stability of the CUSUM and CUSUMQ test results for both analytical models
INFLUENCE OF INCOME INEQUALITY, ECONOMIC GROWTH, UNEMPLOYMENT ON INDONESIAN POVERTY IN 1992-2019 Aureli, Shalsabila Rizky; Juliprijanto, Whinarko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.292 KB) | DOI: 10.55047/marginal.v2i1.354

Abstract

Indonesia cannot avoid the issue of poverty because it is a developing nation with a growing population. During the period from 1992 to 2019, the number of poor people in Indonesia fluctuated, fluctuating between increases and decreases each year. Therefore, it is necessary to conduct an analysis in order to determine the factors that contribute to poverty. This study's aims to examine the impact of income inequality, economic growth, and unemployment on poverty in Indonesia between 1992 and 2019. Time series data are utilized. The data utilized for analysis are secondary data from the World Bank and the Central Statistics Agency (hereinafter referred to as BPS). Through the E-views 10 software, the analysis tool employs the Engle Granger-Error Correction Model. The findings indicate that (1) short- and long-term income inequality has a negligible impact on poverty in Indonesia and (2) short- and long-term economic growth has a positive impact on poverty in Indonesia. on the long term, poverty in Indonesia has a significant impact In Indonesia, between 1992 and 2019, unemployment has no significant short-term impact on poverty, but a significant long-term impact.
THE EFFECT OF POPULATION, HDI, AND GRDP ON THE LEVEL OF POVERTY IN THE KEDU RESIDENCY Lunawati, Asyifa; Sasana, Hadi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.873 KB) | DOI: 10.55047/marginal.v2i1.356

Abstract

Poverty is a problem of non-accomplishment of individual welfare and is one of Indonesia's complex issues. Poverty is influenced by economic variables that are interrelated. This study was undertaken from 2012 to 2017 to examine the association between population, Human Development Index (HDI), and Gross Domestic Product (GDP) and poverty in the Kedu residence region. This study employs a regression method on panel data. Results indicated that population, HDI, and economic growth had a significant impact on the level of poverty in Kedu Residency. Meanwhile, the results of the F test indicate that the Population (JP), Human Development Index (HDI), and Economic Growth (GDP) variables have a significant impact on the Poverty Level simultaneously.
ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC Punagi, Mirza; Mardi; Fauzi, Achmad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.068 KB) | DOI: 10.55047/marginal.v2i1.357

Abstract

This study seeks to discover the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Debt to Equity Ratio (DER) on ROA of IDX-listed banks before and during the covid-19 pandemic. The data collection method used is the documentation method. The population in this study are commercial banks listed on the Indonesia Stock Exchange in 2019 - 2020 with a total of 43 banks. The sample used is 37 Banks using the purposive sampling technique. The data analysis technique used is multiple linear regression analysis, basic assumption test, classical assumption test, and hypothesis testing. The results of this study indicate that CAR does not have a significant positive effect on ROA, NPL has a significant negative effect on ROA, and DER does not have an effect on ROA. There is no difference in CAR, NPL, DER to ROA before and during the covid-19 pandemic. Given the special situation that has an influence on the financial sector in the world, there are no differences in financial performance variables in Indonesia before and during the pandemic. This is due to risk mitigation and Risk Management in banking in Indonesia is good enough so that it does not have a significant impact.
SHOPPING PERFORMANCE ANALYSIS IN THE REPORT OF BUDGET REALIZATION BEFORE AND DURING PANDEMIC AT THE SOCIAL SERVICES OF MAGELANG CITY Laily, Esti Aulia Fahlul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.358

Abstract

The Budget Realization Report (LRA) published by local governments provides very useful information for assessing regional financial performance. LRA is one of the most important regional financial accountability reports. Based on the LRA. the reader of the report can analyze the performance of financial statements in the form of income analysis, expenditure analysis and financing analysis. The objective of this study was to determine and analyze the performance of spending in the budget realization report (LRA) of the Magelang City Social Service. The analytical methods used are: analysis of spending variance, analysis of spending growth, analysis of shopping compatibility and analysis of spending efficiency. Based on the results of the analysis that has been carried out, it can be concluded the proposed hypothesis is rejected because spending performance declined in 2020, which is as evidenced by 1) in 2020 the number budget of 3.583.423.000 and realization of expenditure of 3.339.361.981 decreased in 2019 with a budget of 6.275.307.000 and its realization 5.599.423.671; 2) the variance of spending in 2020 is lower than in 2019; and 3) spending growth ratio in 2020 decreased by 6.8108347521.
THE EFFECT OF GOVERNMENT REVENUE AND EXPENDITURE ON ECONOMIC GROWTH Sari, Mely Novita; Sasana, Hadi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.361

Abstract

This study leads to an analysis of the relationship between exports, imports, and central government spending on the growth of the Indonesian economy. In this study, we selected periodic data throughout 1990-2020 obtained from the World Bank and Financial Notes. The ECM (Error Correction Model) analysis method is used in this study. Then tested using the stationary test, cointegration test, and the classical assumption test. This study obtained the results that export and import variables have an influence on economic growth in the short term, while central government spending has an influence on economic growth in the long term. Therefore, the researcher concludes that better government involvement in economic growth is needed for the economy to function smoothly. To avoid a negative trade balance, the government must be able to control both exports and imports, as well as budgetary spending. In this situation, the government is viewed as a policymaker and a state stakeholder, and it is hoped that it will make sound policy decisions that will benefit Indonesia's economy.

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