MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献

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E-MODULE DEVELOPMENT OF IT-BASED DISCOVERY LEARNING APPROACH 基于it的发现学习方法的e模块开发
None Januardi, Heri Pratikto, Madziatul Churiyah
{"title":"E-MODULE DEVELOPMENT OF IT-BASED DISCOVERY LEARNING APPROACH","authors":"None Januardi, Heri Pratikto, Madziatul Churiyah","doi":"10.55047/marginal.v2i3.636","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.636","url":null,"abstract":"This study aims to develop an entrepreneurship e-Module based on IT-based discovery learning model approach and assess its impact on student engagement and learning outcomes. The research followed a research and development approach using the ADDIE model. Data was collected through observations, questionnaires, pretest and posttest assessments. The study comprised three stages: (1) Analysis of student learning needs, resulting in a draft e-Module; (2) Design and creation of a prototype e-entrepreneurship module using the Canva application; and (3) Thorough validation of the prototype by expert e-Module media validators and entrepreneurship subject matter experts. The developed entrepreneurship e-Module, structured around the IT-based discovery learning model, demonstrated high validity (4.34) during expert validation. In field tests, the module engaged 100 students and a small group of 8 students, leading to increased motivation and interest. In a class of 25 sixth-semester accounting education students, learning outcomes improved by 40% compared to the pre-e-Module phase. Student activity also notably increased, as indicated by observations and questionnaires. The integration of the entrepreneurship e-Module within the IT-based discovery learning model framework proved not only feasible but also highly effective in enhancing student engagement and learning outcomes.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF OCCUPATIONAL HEALTH AND SAFETY AND SUPERVISION ON EMPLOYEE PERFORMANCE OF PT. PAN MARITIME WIRA PAWITRA CREW MEMBERS 职业健康安全与监管对pan海运wira pawitra船员绩效的影响
Daman Sudarman
{"title":"THE INFLUENCE OF OCCUPATIONAL HEALTH AND SAFETY AND SUPERVISION ON EMPLOYEE PERFORMANCE OF PT. PAN MARITIME WIRA PAWITRA CREW MEMBERS","authors":"Daman Sudarman","doi":"10.55047/marginal.v2i3.734","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.734","url":null,"abstract":"The purpose of this research is to investigate, test, and analyze the impact of occupational health, safety, and supervision on the performance of ship crew employees at PT. Pan Maritime Wira Pawitra. This research follows an associative approach with a quantitative method. The sample consists of 70 employees and crew members of PT. Pan Maritime Wira Pawitra, using a population sampling technique. Data was collected using a validated and reliable questionnaire. Multiple regression analysis was employed for data analysis. The findings of this study indicate that occupational health, safety, and supervision have a positive and significant effect on employee performance. Specifically, occupational health and safety positively and significantly affect employee performance. This is evident from the calculated t-value of 3.876, which is greater than the t-table value of 1.668. Moreover, the significance value (sig.) is 0.00, which is less than 0.05 (0.00 < 0.05). On the other hand, supervision has a positive but not very significant effect on employee performance. The calculated t-value of 0.21 is greater than 0.05, and the significance value is 0.21, also greater than 0.05. In conclusion, occupational health, safety, and supervision have a positive and significant impact on the performance of ship crew employees at PT. Pan Maritime Wira Pawitra. The F-value of 45.833 is greater than the F-table value of 3.13, and the significance value is 0.000, which is less than 0.05 (0.000 < 0.05), as obtained from the coefficient of determination results.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135755684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE INFLUENCE OF LOCUS OF CONTROL AND INDUSTRY WORK PRACTICE TO WORK READINESS 控制点和行业工作实践对工作准备的影响
Andini Kusumaningsih, Dedi Purwana, None Suherdi
{"title":"THE INFLUENCE OF LOCUS OF CONTROL AND INDUSTRY WORK PRACTICE TO WORK READINESS","authors":"Andini Kusumaningsih, Dedi Purwana, None Suherdi","doi":"10.55047/marginal.v2i3.681","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.681","url":null,"abstract":"Locus of control refers to an individual's belief in their ability to control and influence outcomes in their lives. It can be categorized as internal (personal control) or external (attributing outcomes to external factors). This study aims to investigate the impact of locus of control and industrial work practices on work readiness among twelfth-grade students at SMKN 50 Jakarta. The study uses a quantitative approach with multiple linear regression analysis using IBM SPSS 24.0 software. A Likert scale questionnaire is used for the survey method. The accessible population for the study is 211 students, with a sample size of 138 students determined using the Slovin formula and a 5% margin of error. Proportionate stratified random sampling is used as the sampling technique. The data analysis procedure includes: 1.) Analysis of test requirements through normality and reliability tests; 2.) Examination of classical assumptions involving tests for multicollinearity and heteroscedasticity; 3.) Multiple regression analysis; 4.) Hypothesis testing using the F-test and T-test; and 5.) Evaluation of the coefficient of determination. The findings show a positive and significant influence between locus of control, industrial work practices, and job readiness. The coefficient of determination indicates that 41.0% of the variability is explained by the variables studied, while the remaining 59% is influenced by external factors beyond the scope of this study.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD 使用经济增加值(eva)和财务增加值(fva)对pt. astra international TBK 2017-2021年期间的财务绩效进行分析
Nurul Fauziah, A. Kurniawan, Nurman, Anwar, Andi Mustika Amin
{"title":"FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD","authors":"Nurul Fauziah, A. Kurniawan, Nurman, Anwar, Andi Mustika Amin","doi":"10.55047/marginal.v2i2.612","DOIUrl":"https://doi.org/10.55047/marginal.v2i2.612","url":null,"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.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132996592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EFFECT OF REGIONAL FINANCIAL PERFORMANCE ON REGIONAL FINANCIAL INDEPENDENCE IN THE PROVINCE OF CENTRAL JAVA 中爪哇省区域财政绩效对区域财政独立性的影响
Bernadetta U Paradintya, H. Fauzi
{"title":"THE EFFECT OF REGIONAL FINANCIAL PERFORMANCE ON REGIONAL FINANCIAL INDEPENDENCE IN THE PROVINCE OF CENTRAL JAVA","authors":"Bernadetta U Paradintya, H. Fauzi","doi":"10.55047/marginal.v2i1.386","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.386","url":null,"abstract":"This research was conducted to determine how a city or district area can be independent in financing all government operational activities without depending on the central government. This study aims to determine the factors that affect regional independence. This research is also used for evaluation in government financial management and decision-making for stakeholders in investing by seeing whether the area is independent or not. The research uses quantitative method based on secondary data, including data from the Central Statistics Agency (BPS) of Central Java Province in 2019, stating the number of districts as 29 and cities as many as 6 cities in Central Java. The sample selection used in this study used a purposive sampling technique where the data used in this study contained data from the 2015-2019 Regional Government Financial Reports. Data analysis uses panel data regression with data application processing, namely Eviews 10. The results of this study reveal several variables that affect regional financial independence; namely, efficiency ratios that have a positive effect on regional independence, capital expenditure compatibility ratios that have a positive impact on regional financial independence, and effectiveness ratios that have a positive effect on the level of regional financial independence. Meanwhile, the variable that does not affect the level of regional independence is operating expenditure.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115413584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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