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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 INFLUENCE OF IMPLEMENTATION ALTERNATIVE AUDIT PROCEDURES ON THE AUDIT QUALITY RESULTS IN THE COVID-19 PANDEMIC: (Study at Auditors on Public Accounting Firm Auditors in Central Java) Astuti, Dewi Saptantinah Puji; Pratama, Khofifah Indar; Kristianto, Djoko
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.v2i1.492

Abstract

The accuracy of the audit results is determined by the auditor's ability to perform their duties in accordance with the applicable public accountant code of ethics and auditing standards. The auditor can find irregularities in the client's accounting system while auditing the financial statements of the client and report them in the audited financial statements. The purpose of this study was to determine whether the covid-19 pandemic that occurred affected auditors in auditing the financial statements of a company, causing differences in the quality of audit results. This study uses a survey method using a quantitative approach. The data collection method used a questionnaire with a sample of 90 respondents who were both junior and senior auditors at the Public Accounting Firm in Central Java. Sampling technique with saturated sampling. Based on the results, all variables have a significant effect on the quality of audit results during the COVID-19 pandemic. This shows that if the variables of audit evidence, audit digitization, and professional skepticism are good, the quality of the audit results will also be good.
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL STATEMENTS (LKPD) IN ORDER TO IMPROVE THE QUALITY OF GOVERNANCE AND THE ACHIEVEMENT OF DEVELOPMENT OUTCOMES IN SOUTH SULAWESI Hartanto, Tomi
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.v2i1.500

Abstract

The performance of regional government administration is a form of illustration of work performance that can be achieved during a certain period. The performance of regional administrations that receive WTP Opinion (Unqualified Opinion) should be better than those that are Non WTP. This study aims to compare the performance of regional government administration in South Sulawesi that received WTP and Non WTP opinions for the 2015-2021 period. The performance of governance between local governments that obtain WTP and Non WTP opinions by using the Economic Growth Rate Product, the Human Development Index (IPM) and the Regional Revenue and Expenditure Budget (APBD). The research implication for local governments is hoped that they can improve the performance of their regional governments, especially in the financial sector by increasing the detection of local revenue sources and being able to manage them properly.
COMPARATIVE ANALYSIS OF REGIONAL FINANCIAL PERFORMANCE IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC DISTRICT/CITY IN CENTRAL JAVA PROVINCE Afifa, Mia Ardhi Nur; Priyono, Nuwun
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.v2i1.523

Abstract

This study aims to compare the financial performance of district/city governments in Central Java Province between before the pandemic and during the pandemic using financial ratio analysis. The Regency/City Budget and Expenditure Realization Report used in the 2018-2020 fiscal year is included in the secondary data used in this study. The method used is a descriptive quantitative. Based on the results of this study, it was concluded that the degree of decentralization of regencies/cities in Central Java Province before the pandemic and during the pandemic was still in the low category, meaning that the district/city governments were able to implement decentralization, however, the amount of local revenue was still relatively small compared to the total revenue. In the regions, the independence ratio has an instructive relationship pattern included in the very low category, while the effectiveness ratio and efficiency ratio are in the effective and efficient category.
THE EFFECT OF DEPOSITS AND NON-PERFORMING LOANS ON BANK PROFITABILITY: (Case Study on Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2015 - 2021) Rokhmat, Nur; Zulaihati, Sri; Susanti, Santi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.548

Abstract

This study aims to examine the effect of deposits and non-performing loans on bank profitability. The population in this study were conventional commercial banks listed on the Indonesia Stock Exchange during the observation period, namely from 2015 – 2021. After using a purposive sampling technique to select the sample, 41 sample data were chosen. The type of data in this research is unbalanced panel data. The analysis technique in this study is panel data regression with the selected regression model being the fixed effect model. The results of testing the hypothesis stated that partially savings had an effect but not significant on bank profitability. Meanwhile, non-performing loans have a significant effect on profitability. Simultaneously, savings and non-performing loans have a significant effect on profitability.
THE EFFECT OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND TOTAL ACCRUAL ON FRAUDULENT FINANCIAL STATEMENTS Aprian, Farhan Habib; Fauzi, Achmad; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.578

Abstract

This study aimed to investigate the impact of Financial Stability (ACHANGE), Nature of Industry (REC), and Total Accruals (TATA) on fraudulent financial statements, using the Modified Jones model as a proxy. The study used the documentation method to collect data from 55 industry companies listed on the Indonesia Stock Exchange in 2020. Annual financial reports were obtained from the IDX website, and a sample of 34 companies was selected using purposive sampling. Multiple linear regression analysis, prerequisite analysis tests, classical assumption tests, and hypothesis testing were used to analyze the data. The multiple linear regression analysis was used to examine the relationship between variables, while the prerequisite test checked the normal distribution of data, the classic assumption test checked for data acceptability, and the hypothesis test determined the acceptance or rejection of hypotheses. The results revealed that Financial Stability (ACHANGE) and Nature of Industry (REC) had a significant impact on fraudulent financial statements, while Total Accruals (TATA) did not have a significant effect.
THE INFLUENCE OF PROFESSIONAL COMMITMENT AND AUDIT EXPERIENCE ON EXTERNAL AUDITORS' ETHICAL DECISION MAKING IN PUBLIC ACCOUNTING OFFICE IN SURABAYA CITY Yanto, Alif Faruqi Febri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.583

Abstract

This research aims to examine the relationship between professional commitment, audit experience, and ethical decision making of external auditors in Surabaya, Indonesia. The study utilized a quantitative descriptive research design with purposive sampling of public accountants who have more than one year of experience and are entitled to sign accountants' reports. The Partial Least Square 3.0 analysis model was used to analyze the data. The findings of the hypothesis testing reveal that professional commitment and audit experience partially have a positive effect on the ethical decision-making of external auditors. The study highlights the importance of professional commitment and audit experience in shaping the ethical decision-making process of auditors.
PREDICTING THE REPURCHASE INTENT OF LOCAL BRAND SKINCARE CONSUMERS: Does Brand Image and Service Quality Influence? Safitri, Dewi Nur Indah; Suhud, Usep; Sadat, Andi Muhammad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.589

Abstract

The purpose of this study is to examine the effect of brand image and service quality on repurchase intention and customer satisfaction, and investigate whether customer satisfaction mediates the influence of brand image and service quality on repurchase intention. The data collection method uses a survey instrument in the form of a questionnaire. The object of this study is consumers of local brand skincare products, namely MS Glow, with samples who have purchased these products. Data analysis uses Amos to process and analyze research data. The results of the analysis show that brand image and service quality have a partial effect on repurchase intention, and that they also have a partial effect on customer satisfaction. Additionally, repurchase intention is found to mediate the relationship between brand image and service quality variables and customer satisfaction.
COMPETITIVENESS OF INDONESIAN NON-HUMAN CONSUMPTION SEAWEED IN THE CHINA MARKET Sudirman, Hendra; Hadija Samual, Sitti; Mawanti Athirah, Aldila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.592

Abstract

China is the largest importer of seaweed globally, and Indonesia is one of the countries that exports seaweed to China. Other exporting countries such as Chile and Peru also supply seaweed to China. This study aims to analyze the competitiveness of Indonesian seaweed (HS 121229) in comparison to seaweed from other exporting countries and to investigate the demand for Indonesian seaweed and other seaweed-exporting countries in the Chinese market. The study utilized export data from exporting countries that supplied China's seaweed requirements between 2012 and 2021. Revealed Symmetric Comparative Advantage (RSCA) and Almost Ideal Demand System (AIDS) were used for data analysis. The findings revealed that Indonesian seaweed (HS 121229) has a comparative advantage in the Chinese market. However, Indonesian seaweed's comparative advantage is still lower than its competitors. The demand for Indonesian seaweed in the Chinese market is inelastic. Therefore, to increase Indonesian seaweed's export income, exports should be increased rather than lowering prices. To reinforce Indonesia's position in the Chinese seaweed market, Indonesia should collaborate with other exporting countries that complement Indonesia's efforts, such as Chile.
JOB DEMANDS – JOB RESOURCE: SYSTEMATIC LYTERATURE REVIEW Prilatama, Aris; Pramita, Cindy; Sopiah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.595

Abstract

This systematic literature review aims to summarize various studies on the relationship between job demands and job resources. This research utilized the SLR (Systematic Literature Review) method. Journals were obtained from Publish or Perish by selecting Scopus sources. The keywords used were "job demands" and "job resources" and after conducting the search from Publish or Perish, a total of 200 records were filtered within the years 2018-2023. Subsequently, these records were verified, resulting in 30 articles that met the criteria. The results indicate that job demands can deplete physical, psychological, and cognitive resources, which can have negative consequences for employees. In contrast, job resources can fulfill basic psychological needs, increase employee engagement, and foster creativity.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD Fauziah, Nurul; Kurniawan, Agung Widhi; Nurman; Anwar; Amin, Andi Mustika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.612

Abstract

This study aims to assess the financial performance of PT. Astra International Tbk during the 2017-2021 period by employing the Economic Value Added (EVA) and Financial Value Added (FVA) metrics. The type of research used in this study is descriptive research utilizing a quantitative approach. The population of this study consists of all the financial report data of PT. Astra International Tbk from 2017 to 2021, while the samples include the statements of financial position and profit/loss statements. The data collection technique employed is documentation. The collected data was analyzed using the EVA and FVA calculations. The findings of this study indicate that PT. Astra International Tbk demonstrated positive results in terms of financial performance when measured using EVA, indicating their ability to generate economic value added. Similarly, when measured using FVA, PT. Astra International Tbk achieved positive results, signifying their ability to generate financial value added. Overall, PT. Astra International's performance can be characterized as commendable.

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