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

THE EFFECT OF FOREIGN DIRECT INVESTMENT, INFLATION, AND EXPORT ON ECONOMIC GROWTH IN INDONESIAN 外商直接投资、通货膨胀和出口对印尼经济增长的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-05 DOI: 10.55047/marginal.v2i1.365

Rizkia Annisa Fitri

引用次数: 1

ANALYSIS OF FACTORS AFFECTING CHANGES IN JCI VALUE ON THE INDONESIA STOCK EXCHANGE 印尼证券交易所jci值变化的影响因素分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-05 DOI: 10.55047/marginal.v2i1.369

Alamsyah Noval Mahardika, Whinarko Juliprijanto

引用次数: 1

IMPACT OF LEVERAGE AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM 杠杆和财务困境对会计稳健性的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-05 DOI: 10.55047/marginal.v2i1.367

Meilinda, S. Susanti, Sri Zulaihati

{"title":"IMPACT OF LEVERAGE AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM","authors":"Meilinda, S. Susanti, Sri Zulaihati","doi":"10.55047/marginal.v2i1.367","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.367","url":null,"abstract":"This study objective is to determine whether and how exposure to financial stress and leverage can prompt accountants to exercise greater caution when working with numerical data. The investigation covered 165 manufacturing companies that were scheduled to be listed on the Indonesia Stock Exchange in 2020. For the purpose of this study, a purposive sampling technique was utilized to select a total of 52 different companies at random. The records of the company's finances that have been audited are the source of the secondary data. The approach taken in this study is primarily based on the use of quantitative methods. SPSS version 26's descriptive statistics, multiple linear regression, analysis requirements, classical assumption, and hypothesis testing features were utilized in order to conduct the analysis on the collected data. According to the findings of the study, there is no statistically significant connection between financial hardship and conservative accounting practices. Leverage does not significantly alter the cautious nature of accounting. Moreover, the combined effects of financial distress and leverage have little to no visible influence on the conservative accounting process.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115389318","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

ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC 新冠肺炎疫情前及疫情期间影响银行资产收益率的因素分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.357

Mirza Punagi, Mardi, A. Fauzi

{"title":"ANALYSIS OF FACTORS AFFECTING OF RETURN ON ASSETS OF BANKING COMPANIES BEFORE AND DURING COVID-19 PANDEMIC","authors":"Mirza Punagi, Mardi, A. Fauzi","doi":"10.55047/marginal.v2i1.357","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.357","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"604 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123063337","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: 3

THE EFFECT OF SHOPEEPAY-BASED MARKETING AND PAYMENT GATEWAY STRATEGIES ON FINANCIAL INCLUSION OF SHOPEE APPLICATION USERS IN DKI JAKARTA 基于shopepay的营销和支付网关策略对dki雅加达shopee应用用户普惠金融的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.346

Sofia Windiarti, Harya Kuncara Kuncara W, Aditya Pratama

{"title":"THE EFFECT OF SHOPEEPAY-BASED MARKETING AND PAYMENT GATEWAY STRATEGIES ON FINANCIAL INCLUSION OF SHOPEE APPLICATION USERS IN DKI JAKARTA","authors":"Sofia Windiarti, Harya Kuncara Kuncara W, Aditya Pratama","doi":"10.55047/marginal.v2i1.346","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.346","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114331566","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

ANALYSIS OF FACTORS INFLUENCING INDONESIA'S TOBACCO EXPORTS 1975-2018 1975-2018年印尼烟草出口影响因素分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.351

Charisa Febby Shelina, H. Sasana

引用次数: 0

INFLUENCE OF INCOME INEQUALITY, ECONOMIC GROWTH, UNEMPLOYMENT ON INDONESIAN POVERTY IN 1992-2019 1992-2019年收入不平等、经济增长、失业对印尼贫困的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.354

Shalsabila Rizky Aureli, Whinarko Juliprijanto

{"title":"INFLUENCE OF INCOME INEQUALITY, ECONOMIC GROWTH, UNEMPLOYMENT ON INDONESIAN POVERTY IN 1992-2019","authors":"Shalsabila Rizky Aureli, Whinarko Juliprijanto","doi":"10.55047/marginal.v2i1.354","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.354","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"227 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132071071","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 POPULATION, HDI, AND GRDP ON THE LEVEL OF POVERTY IN THE KEDU RESIDENCY 人口、人类发展指数和国内生产总值对克都地区居民贫困水平的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.356

Asyifa Lunawati, H. Sasana

引用次数: 0

SHOPPING PERFORMANCE ANALYSIS IN THE REPORT OF BUDGET REALIZATION BEFORE AND DURING PANDEMIC AT THE SOCIAL SERVICES OF MAGELANG CITY 马葛朗市社会服务中心疫情前及疫情期间预算实现报告中的购物绩效分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.358

Esti Aulia Fahlul Laily

{"title":"SHOPPING PERFORMANCE ANALYSIS IN THE REPORT OF BUDGET REALIZATION BEFORE AND DURING PANDEMIC AT THE SOCIAL SERVICES OF MAGELANG CITY","authors":"Esti Aulia Fahlul Laily","doi":"10.55047/marginal.v2i1.358","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.358","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"1 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134505966","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 GOVERNMENT REVENUE AND EXPENDITURE ON ECONOMIC GROWTH 政府收入和支出对经济增长的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-09-01 DOI: 10.55047/marginal.v2i1.361

Mely Novita Sari, H. Sasana

引用次数: 1