MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献_第4页

ANALYSIS OF THE APPLICATION OF PSAK 69 ON BIOLOGICAL ASSETS AT PT AUSTINDO NUSANTARA JAYA Tbk. psa69在黄埔生物资产中的应用分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-06-19 DOI: 10.55047/marginal.v1i3.221

Alifah Nurul Halizah Langkau1, Ambrosia Silviana Sari Saragih, Nabilah Az Zahra, Ary Noor Setyaningsih, Agma Aureole First Stecyia Payung

{"title":"ANALYSIS OF THE APPLICATION OF PSAK 69 ON BIOLOGICAL ASSETS AT PT AUSTINDO NUSANTARA JAYA Tbk.","authors":"Alifah Nurul Halizah Langkau1, Ambrosia Silviana Sari Saragih, Nabilah Az Zahra, Ary Noor Setyaningsih, Agma Aureole First Stecyia Payung","doi":"10.55047/marginal.v1i3.221","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.221","url":null,"abstract":"This research aims to analyze the theory and practice of preparing financial statements carried out, especially on the recognition, measurement, and disclosure of biological assets. This research is a case study of PT Austindo Nusantara Jaya Tbk. (ANJ). The method used in this study is a qualitative research method where the data source in this study is secondary data, namely the financial statements and annual reports of PT Austindo Nusantara Jaya Tbk. (ANJ). The data analysis technique used in this study is a descriptive method of comparative qualitative approach. According to the Financial Report of PT Austindo Nusantara Jaya Tbk. (ANJ) in 2020, it shows that biological assets lie in current assets. This means that the asset has a useful life or undergoes a biological transformation in less than a year. Meanwhile, biological assets are measured by fair value minus costs for sale. The estimated fair value of biological assets will increase (decrease) if: (1) The estimated price of tbs and edamame beans is higher (lower), (2) The estimated yield is higher (lower), and (3) The estimated cost of maintenance, harvest, and transportation is lower (higher). PT Austindo Jaya Nusantara Tbk. has recognized all its biological assets with reference to the realization of production. Thus, the asset is recognized in the harvested crop.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117121394","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

PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY 根据财务会计准则为没有公共问责制(sak etap)的实体编制财务报表

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-06-04 DOI: 10.55047/marginal.v1i3.215

Erpi Rahman, Ima Sri Yuhartini, Risna Nurhayati

{"title":"PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY","authors":"Erpi Rahman, Ima Sri Yuhartini, Risna Nurhayati","doi":"10.55047/marginal.v1i3.215","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.215","url":null,"abstract":"This study aims to determine the implementation of Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the rearrangement of financial statements based on SAK ETAP. This study focuses on the Joint Village-Owned Enterprises (BUMDESMA) of Sembada Darmaraja, located at Jalan Raya Darmaraja-Cibugel No. 29, Kaum Hamlet, Darmaraja Village, in the Darmaraja District. Data is gathered by observation, interviews, and documentation. The data analysis used is by collecting data, reduction data, presenting data, stages of preparing financial statements, analyzing conformity to SAK ETAP and compiling financial statements. The finding reveals that BUMDESMA Sembada Darmaraja presents only presents the Balance Sheet, Income Statement, and Operational Report of UPDB (Revolving Fund Management Unit). Meanwhile, SAK ETAP comprises of a Balance Sheet, Income Statement, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements to present financial statements. Thus, the financial statements are rearranged based on SAK ETAP.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124826803","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

THE EFFECT OF EXCHANGE RATES, EXPORTS AND IMPORTS ON ECONOMIC GROWTH IN INDONESIA 汇率、出口和进口对印尼经济增长的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-06-03 DOI: 10.55047/marginal.v1i3.213

Ema Nopiana, Z. Habibah, Widya Amanda Putri

引用次数: 6

THE INFLUENCE OF WORK EXPERIENCE AND JOB TRAINING ON PERFORMANCE ON EMPLOYEES AT PT CITRA KARYA JABAR TOL SUMEDANG REGENCY, WEST JAVA 西爪哇省sumedang县citra karya jabar公司员工工作经验和职业培训对绩效的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-05-21 DOI: 10.55047/marginal.v1i3.197

Astri Halawati

{"title":"THE INFLUENCE OF WORK EXPERIENCE AND JOB TRAINING ON PERFORMANCE ON EMPLOYEES AT PT CITRA KARYA JABAR TOL SUMEDANG REGENCY, WEST JAVA","authors":"Astri Halawati","doi":"10.55047/marginal.v1i3.197","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.197","url":null,"abstract":"This study aims to identify and measure the performance of PT Citra Karya Jabar Tol Sumedang Regency, West Java. This research uses descriptive research methods with a quantitative approach. The results of the descriptive analysis resulted that the work experience variable consisted of 6 statements with an average score of 127.83 which showed well seen from the assessment table. The results of a descriptive analysis that the job training variable consists of 6 statements with a score of 126.1667 indicates good judging from the scoring table. Furthermore, the performance variable consists of 12 statements with a score of 140.33 indicates good judging from the scoring table. Meanwhile, the work experience regression coefficient of 2,006, means that if the work experience is increased by 1 work unit, the performance will increase by 2,006 units. Likewise, the training regression coefficient of 0.803, means that if the training is increased by 1 unit, the performance will increase by 0.803 units. In addition, R square value of 0.951 or 95.1% was obtained, which means the influence of work experience and training on employee performance in PT. Citra Karya Jabar Tol in West Java simultaneously amounted to 95.1%, while the remaining 4.9% was influenced by other variables beyond this study.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123848167","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

INFLUENCE OF PROMOTION OF POSITION AND DISCIPLINE ON PERFORMANCE IN EMPLOYEES AT PT CITRA KARYA JABAR TOL SUMEDANG REGENCY WEST JAVA 西爪哇sumedang摄政公司citra karya jabar职位和纪律的提升对员工绩效的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-05-21 DOI: 10.55047/marginal.v1i3.199

Dessy Sofyanty

{"title":"INFLUENCE OF PROMOTION OF POSITION AND DISCIPLINE ON PERFORMANCE IN EMPLOYEES AT PT CITRA KARYA JABAR TOL SUMEDANG REGENCY WEST JAVA","authors":"Dessy Sofyanty","doi":"10.55047/marginal.v1i3.199","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.199","url":null,"abstract":"\u0000This study aims to identify and measure the performance of PT Citra Karya Jabar Tol in Sumedang Regency, West Java since the achievement of employee performance is an important thing that is implemented to produce maximum performance and can survive in the midst of global competition. This research was carried out at PT Citra Karya Jabar West Java Tol Road. This research uses descriptive research methods with a quantitative approach. The regression coefficient value for job promotion variable shows a positive value of 0.412 X1, it can be interpreted that if the promotion increases, the employee's performance will increase by 0.412 units. Furthermore, the discipline variable in the regression equation shows a positive value of 0.42 X2, it can be interpreted that if the discipline will increase by 0.412 units. In addition, the value of the determinant coefficient of R Square is 0.901 or 90.1%, meaning that the influence of the Position Promotion variable (X1) and the Discipline variable (X2) on Employee Performance at PT Citra Karya is 90'1%. Meanwhile, the remaining 9.9% is influenced by other factors beyond this study.\u0000","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129643327","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 ERP SYSTEM IMPLEMENTATION AND SUPPLY CHAIN IN PT INDOFOOD CBP SUKSES MAKMUR erp系统的实施与供应链在中国食品海关海关的应用分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-05-16 DOI: 10.55047/marginal.v1i3.193

Fendy Cuandra, Rudiyanto, Junita, Stella Theo, Rano Ardiansyah, Kevin Tjoa, Darvin, Jessy

引用次数: 0

THE EFFECT OF ENTERPRISE RESOURCE PLANNING IMPLEMENTATION ON INCREASING COMPANY PERFORMANCE 企业资源规划实施对提高公司绩效的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-05-12 DOI: 10.55047/marginal.v1i3.188

Nasar Buntu Laulita, Yulfiswandi, Ana, Malvin Agustino, Nia Rusiana, Vera Edelia Lim

{"title":"THE EFFECT OF ENTERPRISE RESOURCE PLANNING IMPLEMENTATION ON INCREASING COMPANY PERFORMANCE","authors":"Nasar Buntu Laulita, Yulfiswandi, Ana, Malvin Agustino, Nia Rusiana, Vera Edelia Lim","doi":"10.55047/marginal.v1i3.188","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.188","url":null,"abstract":"The development of the world as a result of current globalization has led to an increase in worldwide competitiveness among businesses. Consequently, businesses always seek performance enhancements that might drive them to the forefront of commercial rivalry. Good supply chain management is one means of enhancing this performance. Enterprise Resource Planning (ERP) is used by many companies. Enterprise Resource Planning (ERP) is a model of an information system that can assist companies in automating and integrating their fundamental business activities. This study aims to examine the impact of ERP on company performance. Using the process of literature review, data and information were acquired from several literature sources. The results reveal that ERP has an effect on a variety of company aspects, including planning, costs, forecasts, and integration. Furthermore, ERP can also influence management performance in terms of supervision, thereby enhancing the efficacy and efficiency of each business line. Additionally, ERP can increase revenue, contributing to enhanced financial performance.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128977267","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

REFLECTION OF MOTIVATION ON WORK PRODUCTIVITY IN INDONESIA (LITERATURE STUDY) 动机对印度尼西亚工作效率的反映(文献研究)

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-05-12 DOI: 10.55047/marginal.v1i3.189

Sifra Aditha Mileniari, Khairul Ikhwan

引用次数: 1

THE ROLE OF EMPOWERMENT OF THE COOPERATIVE AND MSME OFFICE IN THE DEVELOPMENT OF SMALL AND MEDIUM MICRO ENTERPRISES IN MEDAN CITY 合作社和中小微企业办公室在棉兰市中小微企业发展中的赋权作用

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-04-06 DOI: 10.55047/marginal.v1i3.163

Annisa Edelia, N. Aslami

{"title":"THE ROLE OF EMPOWERMENT OF THE COOPERATIVE AND MSME OFFICE IN THE DEVELOPMENT OF SMALL AND MEDIUM MICRO ENTERPRISES IN MEDAN CITY","authors":"Annisa Edelia, N. Aslami","doi":"10.55047/marginal.v1i3.163","DOIUrl":"https://doi.org/10.55047/marginal.v1i3.163","url":null,"abstract":"Medan City Small and Medium Enterprises (SMEs) development still faces several obstacles such as capital, marketing, the use of technology, human resource capabilities, and business licensing. Based on the background of the research, the purpose of this study is; analyzing the empowerment provided by Medan City SMEs to SMEs in Medan; analyzing the development of SMEs in Medan City that have received empowerment from Medan City Cooperatives Service and SMEs; The research method used is qualitative with descriptive. The results showed that the role of Medan City Cooperatives and SMEs office has been able to increase the development of SMEs in Medan City in terms of improving product quality, product diversification, production amount, and business profits. The development occurred mainly due to the empowerment of product marketing and ease of licensing. However, there are some drawbacks in the empowerment of technology utilization and empowerment of HR capabilities in the form of training programs that have not run optimally and evenly. Capital empowerment is also still lacking because the capital of equipment assistance has not been fully able to overcome the constraints of capital funding in SMEs.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131843669","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: 29

ANALYSIS OF HUMAN RESOURCES MANAGEMENT IN REGIONAL OFFICE VI BKN MEDAN 区域办事处人力资源管理分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-04-06 DOI: 10.55047/marginal.v1i3.164

M. Safitri, N. Aslami

引用次数: 0