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

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THE EFFECT OF OPERATING CASH FLOW AND COMPANY GROWTH ON STOCK PRICES 经营性现金流和公司成长对股票价格的影响
Lerika Br Simarmata, Intan Rahma Sari
{"title":"THE EFFECT OF OPERATING CASH FLOW AND COMPANY GROWTH ON STOCK PRICES","authors":"Lerika Br Simarmata, Intan Rahma Sari","doi":"10.55047/marginal.v1i4.314","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.314","url":null,"abstract":"This study aims to determine the effect of operating cash flow and company growth on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purpose sampling and the research data obtained were 11 companies with 5 years of research so that the number of samples in this study was 55 company data. The data analysis method used is panel data regression. The results showed that partially operating cash flow had a significant effect on stock prices, while company growth had no significant effect on stock prices. Meanwhile, simultaneously operating cash flow and company growth had a significant effect on stock prices.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"40 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114134865","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
EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS 现金流波动、成长机会和股利政策对套期保值决策的影响
Rahmat Pirmansyah Hasim, Holiawati
{"title":"EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS","authors":"Rahmat Pirmansyah Hasim, Holiawati","doi":"10.55047/marginal.v1i4.310","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.310","url":null,"abstract":"This study aims to examine the effect of Cash Flow Volatility, Growth Opportunities, and Dividend Policy on Hedging Decisions. This type of research is quantitative associative. With the population study consist of mining companies listed on the Indonesia Stock Exchange in 2016 – 2020. Meanwhile, the sampling technique used is purposive sampling. Hence, the number of samples obtained in this study as many as 13 companies with data obtained as much as 65 data. The analysis technique used is logistic regression analysis. This research is processed using e-views 10 software. The results revealed that Cash Flow Volatility, Growth Opportunities, and Dividend Policy have a significant effect on Hedging Decisions. Besides, Cash Flow Volatility and Growth Opportunity variables have a significant effect on Hedging Decisions, while Dividend Policy Variables have no effect on Hedging decisions.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125002343","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
EFFECT OF FINANCIAL PERFORMANCE, AUDITOR REPUTATION, FIRM SIZE ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING 财务绩效、审计师声誉、企业规模对企业价值的影响,经理人所有权起调节作用
Rifki Adia Wardhana, Susi Sih Kusumawardhany
{"title":"EFFECT OF FINANCIAL PERFORMANCE, AUDITOR REPUTATION, FIRM SIZE ON FIRM VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING","authors":"Rifki Adia Wardhana, Susi Sih Kusumawardhany","doi":"10.55047/marginal.v1i4.303","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.303","url":null,"abstract":"This study aims to analyze the effect of financial performance, auditor reputation, and firm size on firm value with managerial ownership as moderating. This research is associative and descriptive with a quantitative approach, which uses secondary data. The population in this study are raw goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling so that the selected sample obtained as many as 17 companies. The analysis technique in this study uses panel data regression analysis using E-views version 10 software. The results of this study indicate that financial performance, auditor reputation, firm size simultaneously have a significant effect on firm value, financial performance has no significant effect on firm value, auditor reputation has no significant effect on firm value, firm size has a significant effect on firm value, managerial ownership cannot moderate the effect of financial performance on firm value, managerial ownership cannot moderate the effect of auditor reputation on firm value, managerial ownership can moderate the effect firm size on firm value, managerial ownership can moderate the effect of financial performance, auditor reputation, firm size on firm value simultaneously.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126048810","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 DIVIDEND POLICY AND MACROECONOMICS ON STOCK PRICES 股利政策与宏观经济对股票价格的影响
Elsha Theresya Simajuntak, Sutandijo
{"title":"THE EFFECT OF DIVIDEND POLICY AND MACROECONOMICS ON STOCK PRICES","authors":"Elsha Theresya Simajuntak, Sutandijo","doi":"10.55047/marginal.v1i4.302","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.302","url":null,"abstract":"This study analyzes the Effect of Dividend Policy and Macroeconomics on Stock Prices. Dividend Policy is calculated using the Dividend Payout Ratio (DPR), while Macroeconomics is proxied by inflation, interest rates, and exchange rates, and the Stock Price is measured by the closing price. The population in this study is all manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange in 2016-2020. The technique used in this study was purposive sampling with five criteria as consideration and 11 company samples with a five-year period were obtained, so that 55 observational data were obtained. Data analysis in this study used panel data regression with the help of windows Eviews-9. The results of this study can be seen simultaneously that the variables of DPR, inflation, interest rates, and exchange rates have a significant influence on stock prices. However, partially only the exchange rate variable has a significant influence on the stock price, while the DPR variable, inflation, and interest rate do not affect the stock price.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130956266","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
BUSINESS DEVELOPMENT STRATEGY OF SMALL AND MEDIUM ENTERPRISES DURING COVID-19 CONDITION IN THE COFFEE SHOP CULINARY INDUSTRY SECTOR IN BOGOR CITY 茂物市咖啡店烹饪行业中小企业在新冠疫情下的业务发展战略
Cindi Dyah Widawati, K. D. A. Sebayang, S. M.
{"title":"BUSINESS DEVELOPMENT STRATEGY OF SMALL AND MEDIUM ENTERPRISES DURING COVID-19 CONDITION IN THE COFFEE SHOP CULINARY INDUSTRY SECTOR IN BOGOR CITY","authors":"Cindi Dyah Widawati, K. D. A. Sebayang, S. M.","doi":"10.55047/marginal.v1i4.298","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.298","url":null,"abstract":"The research aims to determine: (1) the coffee shop profile of Halaman Belakang and Sisi Kiri, Bogor; (2) the development strategy implemented by the coffee shop in maintaining their business amidst the covid-19 pandemic; (3) The role of the coffee shop culinary industry in local economic growth, especially in the city of Bogor. This research is a qualitative descriptive study. This research was conducted in Bogor City in May – June 2022. The subjects of this research are coffee shop owners who have established their outlets since before the COVID-19 pandemic there are Halaman Belakang and Sisi Kiri. The results obtained from this study are that there are several strategies used by Halaman Belakang and Sisi Kiri in maintaining their business in the midst of a pandemic and still surviving until after the pandemic. One of them is the strategy of expanding marketing with promotions through events that have a very positive impact on the progress of the business run by Halaman Belakang and Sisi Kiri. The increasing number of coffee shops at this time has a positive effect on the development of the local economy at Bogor City, at this time coffee shops are one of the SMEs that are currently hype and absorb a lot of the workforce in the Bogor City. We hope this strategy can be implemented and become a consideration for other business owners in dealing with economic problems in Indonesia, especially to maintain their businesses.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"30 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114001211","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
LITERATURE STUDY OF FACTORS AFFECTING EMPLOYEE TURNOVER INTENTIONS IN INDONESIA 印尼员工离职意向影响因素的文献研究
Khairul Ikhwan, Dwi Wahyuni
{"title":"LITERATURE STUDY OF FACTORS AFFECTING EMPLOYEE TURNOVER INTENTIONS IN INDONESIA","authors":"Khairul Ikhwan, Dwi Wahyuni","doi":"10.55047/marginal.v1i4.293","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.293","url":null,"abstract":"Turnover intention is a human resource problem that is often faced by company in Indonesia, therefore researchers are encouraged to conduct research on turnover intention where the research method used is qualitative analysis with Charting the flied. The sample used is an article that discusses the turnover intention in 2016-2021 which includes 16 articles. The article can be accessed through the journal of Sinta 6. The data is classified based on the year of publication, independent variables, research methods, and important findings. The results of this study are that turnover intention is influenced by job satisfaction, organizational commitment, job stress, work and compensation.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125593306","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 POVERTYIN CENTRAL JAVA 2016-2019 2016-2019年爪哇中部贫困影响因素分析
Atika Sumeitri, Rian Destiningsih
{"title":"ANALYSIS OF FACTORS AFFECTING POVERTYIN CENTRAL JAVA 2016-2019","authors":"Atika Sumeitri, Rian Destiningsih","doi":"10.55047/marginal.v1i4.257","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.257","url":null,"abstract":"Poverty is a common issue when discussing economic development. Central Java Province has a fairly high number of poor people and is in the 2nd position on Java Island. This study aims to analyze the effect of average length of schooling, population growth, and human development index on poverty. The data used is panel data obtained from BPS Central Java Province in 2016-2019, the method used is regression analysis of Fixed Effect model panel data with the help of the Eviews 10 application. The results show that the average length of school has a positive and insignificant effect. on poverty, HDI has a negative and significant effect on poverty and economic growth has a negative and insignificant effect on poverty.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114158516","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: 2
PRODUCT QUALITY AND PRICE INFLUENCE ON CUSTOMER LOYALTY IN THE BUBBLE'KU BUBBLE DRINK AND ICE BLEND SOFT DRINK BUSINESS AT RAMAYANA DEPARTMENT STORE SUKABUMI CITY 水滨市罗摩雅那百货公司bubble 'ku泡泡饮料和冰混合软饮料业务中产品质量和价格对顾客忠诚度的影响
Umban Adi Jaya, Maryani, Martha Adi Salih
{"title":"PRODUCT QUALITY AND PRICE INFLUENCE ON CUSTOMER LOYALTY IN THE BUBBLE'KU BUBBLE DRINK AND ICE BLEND SOFT DRINK BUSINESS AT RAMAYANA DEPARTMENT STORE SUKABUMI CITY","authors":"Umban Adi Jaya, Maryani, Martha Adi Salih","doi":"10.55047/marginal.v1i4.290","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.290","url":null,"abstract":"This study aims to determine the effect of product quality and price on customer loyalty either partially or simultaneously. The population in this study were all customers of Bubble'ku Bubble Drink and Ice Blend at Ramayana Department Store of Sukabumi City for June which as many as 900 people as the population. The sample of study was determined by Slovin formula, so that 90 sample was obtained. To test the analysis of research instruments, validity, reliability, and classical assumption tests were employed. For statistical analysis and relationship analysis, Pearson product moment correlation was used, as well as the coefficient of determination, multiple linear regression, and the t test and F test to test the null hypothesis. The findings reveal that simultaneously product quality and price significantly influence customer loyalty. By comparing Fstatistic with ttable (82.536 > 3.10), which means that H0 is rejected and H1 is accepted, and H0 is rejected and H2 is accepted, so the research hypotheses proposed in this study prove that product quality and price together (simultaneously) affect the customer loyalty. The contribution of product quality and price to customer loyalty is 65.5%, and the remaining 34.45% is influenced by variables not examined other than product quality and price. These variables include marketing strategy, location, promotion, marketing mix, service quality, promotion, and so on.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114671743","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 THE STRATEGY FOR DEVELOPING MSMES OF BANANA CHIPS FOOD SUPPLY CHAIN 香蕉片食品供应链中小微企业发展策略分析
Reni Yusnita, Selvira Wardani Tanjung, S. Aisyah
{"title":"ANALYSIS OF THE STRATEGY FOR DEVELOPING MSMES OF BANANA CHIPS FOOD SUPPLY CHAIN","authors":"Reni Yusnita, Selvira Wardani Tanjung, S. Aisyah","doi":"10.55047/marginal.v1i4.247","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.247","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) in Indonesia play a fairly strategic role in the nation's economy. With one of the considerable potentials in the banana chip MSME center, it can be an opportunity in a business carried out by utilizing the supply chain.  The supply chain in a business is very important to implement, where the availability and distribution of existing goods will greatly affect the sustainability of a business being run. This study aims to analyze the supply chain development strategy of banana chip food MSMEs by using an interactive model data analysis developed by Miles & Huberman. The results revealed that the supply chain development strategy of MSMEs in banana chip food includes product development, inventory, distribution and marketing, as well as consumers. Hence, an alternative supply chain model can be developed from the analysis of channel development and wider marketing distribution to dominate the existing market share in order to achieve the goals of a business run by a banana chip entrepreneur.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121632699","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: 2
PRESENTATION OF THE FINANCIAL STATEMENTS OF NON-PROFIT ENTITIES BASED ON ISAK 35 AT THE HATI GEMBIRA INDONESIA FOUNDATION 在印尼基金会以isak 35为基础列报非营利实体的财务报表
Addiena Maghfira, Alifah Ghaisani Putri, Annisa Nur Listianto, G. Putri, Anisa Putri Astuti
{"title":"PRESENTATION OF THE FINANCIAL STATEMENTS OF NON-PROFIT ENTITIES BASED ON ISAK 35 AT THE HATI GEMBIRA INDONESIA FOUNDATION","authors":"Addiena Maghfira, Alifah Ghaisani Putri, Annisa Nur Listianto, G. Putri, Anisa Putri Astuti","doi":"10.55047/marginal.v1i4.233","DOIUrl":"https://doi.org/10.55047/marginal.v1i4.233","url":null,"abstract":"A non-profit organization is an organization whose primary objective is non-commercial, without any intention of making any profit. ISAK 35 is a guideline in the presentation of financial statements for non-profit oriented entities that has been approved by Board of Financial Accounting Standards of the Indonesian Institute of Accountants (DSAK IAI) and has been implemented since 1st January 2020. This study aims to determine the suitability of presenting financial statements based on ISAK 35 at the Hati Gembira Indonesia Foundation. Data collection techniques using secondary data. This research uses descriptive qualitative method as the method of analysis. The results of this study prove that Hati Gembira Indonesia Foundation has presented financial statements for the 2020 period in accordance with ISAK 35, but further adjustments are needed to produce quality financial reports.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"54 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120843235","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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