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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
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.
Articles 347 Documents
ANALYSIS OF THE FACTORS INFLUENCING DOMESTIC INVESTMENT IN INDONESIA FROM 1990 TO 2019 Asdiyana, Meliya Putri
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.v2i1.397

Abstract

Domestic investment is essentially the first step in economic development activities, which is a very important component in contributing to domestic national income. This study aims to analyze the effect of inflation, credit interest rates, labor and the IDR/US$ exchange rate on domestic investment in Indonesia. This study uses the ECM econometric analysis method to determine the factors that influence domestic investment in Indonesia. Econometric analysis shows that inflation, credit interest rates, the IDR/US$ exchange rate, and labor are significant to domestic investment in Indonesia.  The advice given in this research is that the government should provide the development of an integrated system such as education, skills training that is commensurate with the needs of the labor market. Since the availability of a number of qualified workers will further increase the fighting power in increasing production capacity which can further increase investor interest in investing in the country and the government should anticipate the low exchange rate with a revaluation policy, namely the policy of increasing the domestic exchange rate against foreign exchange rates.
THE INFLUENCE OF PERCEIVED VALUE AND BRAND EXPERIENCE ON BRAND LOYALTY IN DANA APPLICATION USERS: (Study on Dana Users in Simalungun) Purba, Janwar Cristopan; Marpaung, Nicholas
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.v2i1.412

Abstract

This research aims to determine how the effect of perceived value and brand experience on brand loyalty partially and simultaneously on DANA application users in Simalungun. This research uses quantitative research with an associative approach. The population in this study are users of the DANA application in Simalungun. Sampling was done by purposive sampling technique using 100 respondents as the research sample. Primary data in this study were obtained from distributing questionnaires through a google form, and secondary data were obtained through a literature study. The analytical method used is the validity test, classical assumption test, reliability test, multiple linear regression analysis, and hypothesis testing. The results showed that the perceived value variable (X1) and the brand experience variable (X2) partially had a significant effect on brand loyalty. Based on the coefficient of determination test, the R2 value is 0.462, which means the effect of perceived value and brand experience on brand loyalty of DANA application users in Simalungun is 46.2% while the remaining 53.8% is influenced by other factors not explained in this work.
INFLUENCE OF CELEBRITY ENDORSER AND BRAND IMAGE ON PURCHASE DECISION OF ERIGO PRODUCTS: (Study on Erigo consumers in Medan City) Tarigan, Altair Nikolas; Raja, Posma Lumban
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.v2i1.415

Abstract

This research aims to determine how the effect of celebrity endorser on purchasing decisions, how the effect of brand image on purchasing decisions, as well as the effect of Celebrity endorser and brand image on the purchasing decisions of Erigo consumers in Medan City. This research uses a quantitative type of research with an associative approach. Sampling using purposive sampling technique using 100 respondents as a research sample. Primary Data in this study were obtained from distributing questionnaires through google form, and secondary data were obtained through library studies. The analysis method used is validity test, classical assumption test, reliability test, multiple linear regression analysis and hypothesis test. The results showed that Celebrity endorser and brand images have a positive and significant effect on purchasing decisions. Based on the results of the determination test, the results were obtained that the value of the correlation coefficient (R2) was 0.890 (89%), where the value of this correlation coefficient showed that the relationship between celebrity endorsers and brand image to purchasing decisions was quite strong. The value of R Square or the value of the coefficient of determination shows that the purchase decision variable of 79.1% can be explained by the Celebrity endorser and brand image variables, while the remaining 20.9% is influenced by other variables beyond this study.
THE EFFECT OF TAX INCENTIVES, GROWTH OPPORTUNITIES, AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Narenda, Meilia Echa; Sari, Intan Rahma
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.v2i1.416

Abstract

This study aims to give empirical evidence of the effect of Tax Incentives, Growth Opportunities, and Financial Distress on Accounting Conservatism. This work used quantitative approaches, and the data that are analyzed are secondary data. The population of this study consists of manufacturing enterprises that fall under the food and beverage sub-sector and are listed on the Indonesia Stock Exchange for the period of 2017-2021. This study used purposive sampling to determine the sample. The amount of sample data obtained is 50, and it was obtained by taking a sample from 10 different companies over a period of five years. When doing tests, there are sometimes extreme values, which can result in outliers in the sample data. This study uses several test to analyze the data, namely multiple linear regression descriptive statistical test, linear analysis of panel data, Fixed Effect Model as the model selection test, classical assumption test, multiple linear test, and hypothesis testing with the assistance of data processing Eviews version 9. The results of this study indicates that incentives Taxes, Growth Opportunities, and Financial Distress simultaneously have a significant effect on Accounting Conservatism. Tax incentives have no significant effect on Accounting Conservatism. Growth Opportunities have a significant effect on Accounting Conservatism. Financial Distress has no significant effect on accounting conservatism.
EFFECT OF CURRENT RATIO (CR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS) ON STOCK PRICES OF BUILDING CONSTRUCTION SUBSECTOR COMPANIES (J211 IDX-IC) LISTED ON THE IDX IN 2016-2021 Yustikasari, Evi; Fatimah, Ari Nurul
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.v2i1.419

Abstract

Investment activities in the company are supporting factors that can affect the sustainability of the company in the future. The nominal size of the stock price will be a consideration for investors in making investments. This study aims to analyze whether or not there is an influence of fundamental factors including ROA (return on Assets), ROE (return on equity), DER (debt equity ratio), EPS (earnings per share), and CR (current ratio) on stock prices in building construction subsector companies listed on the Indonesia Stock Exchange in 2016-2021. This research is included in the type of quantitative research using secondary data. The sample data collection technique uses the purposive sampling method where a sample of 24 companies from a population of 55 companies was obtained. The results showed that between 2016 and 2021, the share price of building sub-construction companies listed on the IDX was largely and partly influenced by the Return on Assets (ROA). Further, the share price of IDX-listed building sub-construction companies was significantly and partly influenced by the current ratio (CR). The share prices of building companies engaged in sub-construction were significantly and partially influenced by the debt equity ratio (DER). In addition, EPS will have a positive and significant impact on the share price of building sub-construction companies listed on the IDX.
THE EFFECT OF FINANCIAL DEEPENING, FOREIGN DIRECT INVESTMENT, AND INTEREST RATES ON ECONOMIC GROWTH IN INDONESIA Putri, Diana Hafi Zahri; Panjawa, Jihad Lukis
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.v2i1.434

Abstract

Economic growth determines the extent to which the activities of the economy are able to manifest additional income and sustainable economic development. Therefore, it cannot be separated from the existence of the financial sector, foreign direct investment, and interest rates for the economy. This study aims to determine the effect of financial deepening, foreign direct investment, and interest rates on economic growth in Indonesia in 1988-2020. Empirically, this study uses time series data with the Error Correction Model Engle-Granger (ECM-EG) method. The results show that financial deepening, FDI, and interest rates have a significant effect on economic growth. The variables of FDI and interest rates have a positive and significant effect on economic growth, while financial deepening has a negative and significant effect on economic growth. Likewise, national economic policies must be directed at maintaining overall economic activity and achieving sustainable growth.
SYSTEM LITERATURE REVIEW OCCUPATIONAL STRESS: AN OVERVIEW ANALYSIS BIBLIOMETRICS Setiawan, Diding; Sopiah
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.v2i1.438

Abstract

Work stress is psychological reaction and physiological events when ability work of individuals and requirements work are not the same. The fundamental differences felt between individual competencies and the demands of the work environment are called stressor cases which are the same as what happens under pressure of overly responsible responses, job expectations, working conditions and opportunities for development. The aim of this study is to describe and discuss about occupational stress using PRISMA method with bibliometrics analysis technique. Result of filtering journal with the PRISMA method resulting in 35 journals and written by 111 authors. The result of this study is to the variable that is related with this occupational stress, including mental health, work satisfaction, and work performance. Overall, the research is expected to be the right reference for further research, especially researchers who will examine titles that related to work stress.
THE EFFECT OF ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CLIMATE ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AT BRI BANK EMPLOYEES KISARAN BRANCH OFFICE Tamara, Regina Dwi Putri; Dirbawanto, Nana Dyki
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.v2i1.451

Abstract

This study aims to determine and analyze the effect of organizational commitment and organizational climate on organizational citizenship behavior in Bank BRI employees at the Kisaran Branch Office. The sample in this study were all employees of Bank BRI Kisaran Branch Offices as many as 69 respondents. The data analysis method used is validity and reliability test, classical assumption test, multiple regression analysis test, hypothesis test through t-test and f-test, coefficient of determination test. Based on the research, it was found that the variable of organizational commitment has a partial effect on organizational citizenship behavior, this can be proven by the value of tstatistic (4,311) > ttable (1,966). While the organizational climate variable has a partial effect on organizational citizenship behavior, this is evidenced by the value of tstatistic (5,439) > ttable (1,966). Based on simultaneous testing that the variable organizational citizenship behavior simultaneously has a positive and significant effect on organizational commitment and organizational climate tstatistic (59,660) > ttable (3,14) and obtained an R value of 0,802 and the Adjusted R Square in this study is 0,633 then the rest 36,7% is influenced by other variables not discussed in this study.
ANALYSIS OF THE AUDITOR'S DURATION OF RELATIONSHIP WITH THE AUDITEE ON AUDITOR'S INDEPENDENCE Maharani, Atika Kiki; Ariesta, Ghina Fitri
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.v2i1.482

Abstract

This study seeks to find out whether the length of the auditor's relationship with the auditee affects auditor independence and to find out what factors affect auditor independence. The method used in this study is qualitative with secondary data sources derived from previous research journals, books containing research topics, theses, and other sources related to research. The results of this study indicate that the length of the auditor's relationship with the auditee has a negative effect on auditor independence and the factors that affect auditor independence are the size of the Public Accounting Firm (KAP), the length of the auditor's relationship with the client, giving hope other than auditing, competition between KAPs.
THE EFFECT OF ENTREPRENEURIAL ORIENTATION, IT AND SERVICE INNOVATION ON THE PERFORMANCE CULINARY MSMES AT THE PANDEMIC 2020-2021 Wibowo, Edi; Azizah , Feronika Martha
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.v2i1.491

Abstract

This study aims to analyze the effect of entrepreneurship orientation, information technology, and service innovation on the performance of culinary MSMEs in Banjarsari, Surakarta during the 2020-2021 pandemic. This research was both qualitative and quantitative. The sample in this study were 121 culinary MSMEs with purposive sampling method. Data were analyzed using multiple regression analysis techniques. The results showed there was entrepreneurial orientation, information technology and service innovation had a significant effect on the performance of culinary MSMEs in Banjarsari, Surakarta during the 2020-2021 pandemic. As for suggestion for MSME owners that MSMEs are expected to have entrepreneurial orientation ideas because entrepreneurship skills are needed in realizing marketing strategies in order to obtain a good competitive advantage through the value of responsiveness to customer needs.

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