{"title":"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","authors":"Yunita Tri Andina, Saparuddin Mukhtar, D. Irianto","doi":"10.55047/marginal.v2i1.345","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.345","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"19 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":"132092291","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}
{"title":"POTENTIAL ANALYSIS OF LEADING ECONOMIC SECTOR IN ECONOMIC DEVELOPMENT IN NGANJUK REGENCY","authors":"Audyra Gusti Putri, S. I. Nikensari, Dicky Iranto","doi":"10.55047/marginal.v2i1.350","DOIUrl":"https://doi.org/10.55047/marginal.v2i1.350","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"84 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":"116374307","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}
A. Tasya, Cynthia Valentini, Jessy, Nadiva Surya Permata
{"title":"ANALYSIS OF DEMAND MANAGEMENT AND PRODUCTION CAPACITY OF CV. SINAR TEKNIK IN BATAM CITY","authors":"A. Tasya, Cynthia Valentini, Jessy, Nadiva Surya Permata","doi":"10.55047/marginal.v1i4.334","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.334","url":null,"abstract":"CV. Sinar Teknik is an MSME in the service sector for repairing and reconditioning machines, which engages as a lathe workshop that has been established since 2007. As a result of the pandemic and intense competition between businesses, it is difficult for businesses to develop, so service innovation becomes an important role for business development. The purpose of this research is to help the lathe workshop to identify and analyze and fix the problems faced such as the ability of production capacity and demand patterns in the business. The method used in the research is in the form of interviews and observations to get the right data. In addition, the research is described descriptively. The results of the analysis of CV. Sinar Teknik demand planning and uses consumer-appropriate demand management techniques to grow its business. In addition, CV. Sinar Teknik can utilize technology to facilitate business activities so that they become more effective and efficient.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"18 781 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128705853","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}
{"title":"ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC IN THE MAGELANG REGENCY GOVERNMENT FOR THE 2019-2020 PERIOD","authors":"Nadilla Amanda Raissa, A. Fatimah","doi":"10.55047/marginal.v1i4.329","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.329","url":null,"abstract":"This study analyzes the Financial Performance of the Magelang Regency Government before the pandemic and during the COVID-19 pandemic by analyzing the level of regional independence, the effectiveness ratio of regional original income, the regional financial efficiency ratio, and the compatibility ratio. In this study, the data used is the Budget Realization Report for the 2019 and 2020 fiscal years. The method used in this research is to use quantitative descriptive which aims to explain information and descriptions of the development of financial performance as reflected in the Magelang Regency APBD before the pandemic and at the time of the pandemic occurs. Based on the research results, Magelang Regency regional financial independence ratio from 2019-2020 is classified as very low. Meanwhile, PAD effectiveness ratio of Magelang Regency from 2019 to 2002 shows good financial performance and is classified as very effective, followed by financial efficiency ratio in 2019 to 2020 shows an efficient performance. Thus, the Magelang district compatibility ratio from 2019 to 2020 has decreased, this is due to the diversion of the allocation of funds for handling COVID-19.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130530260","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}
{"title":"IMPAIRMENT IN VALUE OF PSAK 7 FINANCIAL ACCOUNTING STANDARDS, CLASSIFICATION OF ACCOUNTING MEASUREMENTS IN HEDGING COMPANIES IN THE BANKING SECTOR DUE TO CORONA VIRUS","authors":"Irlan Fery","doi":"10.55047/marginal.v1i4.341","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.341","url":null,"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.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"124 23","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113944991","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}
{"title":"EFFECT OF 4P'S MARKETING MIX ON PURCHASE DECISION","authors":"Putri Hanifah, Sri Nuringwahyu, Dadang Krisdianto","doi":"10.55047/marginal.v1i4.330","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.330","url":null,"abstract":"This study aims to determine the influence of the 4P's marketing mix on purchasing decisions. This type of research is quantitative. Data collection techniques using questionnaires. The number of samples is 100 respondents using SPSS Statistics V.20. Based on the Partial Test, the product has a significant effect on purchasing decisions at the UD. Rencana Baru store. This is indicated by t statistic > t table (1,432 > 1,965) and significant t is less than 0,05 (0,155 < 0,05). Meanwhile, price partially does not have a significant effect on purchasing decisions at the UD. Rencana Baru store, it can be proven by that t statistic < t table (0,493 < 1,965) and significant t is less than 0.05 (0,623> 0,05). Place has a significant effect on purchasing decisions at the UD. Rencana Baru store. This is indicated by t statistic > t table (5,452 > 1,965) and significant t is less than 0,05 (0,000 < 0,05). Promotion partially has no significant effect on purchasing decisions at the UD. Rencana Baru store. This can be shown by t statistic < t table (0,988 < 1,965) and significant t less than 0.05 (0,321> 0,05). According to Simultaneous Test, it can be seen that Product (X1), Price (X2), Place (X3), Promotion (X4) have a significant effect simultaneously on Purchase Decision (Y) at UD. Rencana Baru. Besides, multiple linear regression analysis test reveal that the Place (X3) is the variable that has the largest beta coefficient of 0,534, which becomes the dominant variable.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117273129","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}
{"title":"THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE","authors":"Mutiara Siregar, Khoirunisa Azzahra","doi":"10.55047/marginal.v1i4.309","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.309","url":null,"abstract":"This study aims to examine the effect of corporate social responsibility, company size and capital intensity on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique used was purposive sampling and 23 companies were included with a period of 6 years so that 138 samples were observed. The analytical method used to examine the effect of corporate social responsibility on tax avoidance is the model with the help of software reviews version 10. The results show that corporate social responsibility, company size has an effect on tax avoidance and conversely capital intensity has no significant effect on tax avoidance. There are still many companies that have not disclosed their financial statements in full company management activities, so it is hoped that the company can publish its financial statements in full because it is not only beneficial for the company, this can also increase public trust in the company.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123489485","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}
{"title":"THE INFLUENCE OF INTELLECTUAL CAPITAL AND SALES GROWTH ON THE COMPANY'S FINANCIAL PERFORMANCE","authors":"Octaviani Azis Arningsih, Khoirunnisa Azzahra","doi":"10.55047/marginal.v1i4.313","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.313","url":null,"abstract":"This study aims to determine the Effect of Intellectual Capital and Sales Growth on Financial Performance in Chemical Industry Companies listed on the Stock Exchange in 2016 – 2020. The sampling technique used is purposive sampling technique. Based on the predetermined criteria, a sample of 23 companies was obtained. The type of data used is secondary data taken by the documentation method by accessing the sites of each company. The data analysis technique used is panel data regression. Based on the results of the study, it was found that Intellectual Capital has a negative effect on financial performance and Sales Growth has no effect on Financial Performance in Chemical Basic Industry Companies listed on the IDX in 2016 - 2020.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131132303","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}
{"title":"THE EFFECT OF FEE-BASED INCOME, THIRD PARTY FUNDS, AND PROFIT SHARING RATES ON THE NET PROFIT OF ISLAMIC BANKS FOR THE 2016-2020 PERIOD","authors":"Indah Muflikhah, Fil Isnaeni","doi":"10.55047/marginal.v1i4.311","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.311","url":null,"abstract":"The purpose of this study is to determine the effect of Fee Based Income, Third Party Funds, and Profit Sharing Rates on Net Profit in Islamic Commercial Banks with the research period from 2016-2020. This study used quantitative methods, while the type of data used is secondary data. The populations in Islamic Commercial Banks with the research period from 2016-2020. The number of samples used in this study were 6 Bank determined by using purposive sampling method based on predetermined criteria. The result revealed that Fee Based Income insignificant effect on Net Profit, Third Party Funds significant effect on Net Profit, and Profit Sharing Rates insignificant effect on Net Profit. Simultaneously Fee Based Income, Third Party Funds, and Profit Sharing Rates significant effect on Net Profit in Islamic Commercial Banks with the research period from 2016-2020. The R-Squared result is 0.315090 or 0.31% the dependent variable is influenced by the independent variable in the model. Meanwhile, the remaining 69% is influenced by other variables outside the model such as Non Performing Financing, Financing to Deposit Ratio, Inflation, BI 7-Day Reserve Repo Rate, Inflation Rate, Own Capital, and Lease Financing.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127256548","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}
{"title":"THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY","authors":"Demila Adliana Karmelia Putri, Khoirunisa Azzahra","doi":"10.55047/marginal.v1i4.312","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.312","url":null,"abstract":"This study aims to determine the effect of free cash flow, investment opportunity set, and institutional ownership on dividend policy in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2016-2020 period. This type of research is quantitative, the data used is secondary data in the form of financial reports obtained through the official website of the Indonesian Stock Exchange. The sample was selected by Purposive Sampling method and obtained sample of 7 companies with the total sample company is 35 units of analysis. The data analysis technique used is panel data regression analysis using the Eviews 10 program data processing. The results show that free cash flow, investment opportunity set and institutional ownership simultaneously have an effect on dividend policy in food and beverage sub-sector manufacturing companies listed on the IDX in 2016-2020. Meanwhile, partially free cash flow and investment opportunity set variables have no effect on dividend policy.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"23 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115573987","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}