MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献_第6页

THE EFFECT OF FACILITIES AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GAS STATION IN SETU BEKASI, WEST JAVA 西爪哇塞图别加西加油站设施和服务质量对顾客满意度的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-03-08 DOI: 10.55047/marginal.v1i2.130

Anjas Riseetyawan, Sularto, Agusti Eviana Sari, Badrunsyah

{"title":"THE EFFECT OF FACILITIES AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GAS STATION IN SETU BEKASI, WEST JAVA","authors":"Anjas Riseetyawan, Sularto, Agusti Eviana Sari, Badrunsyah","doi":"10.55047/marginal.v1i2.130","DOIUrl":"https://doi.org/10.55047/marginal.v1i2.130","url":null,"abstract":"This study aims to determine the effect of the effect of facilities and service quality on customer satisfaction of gas station in Setu Bekasi, West Java. This research is quantitative research. The data analysis method used is Structural Equation Modeling-Partial Least Square (SEM-PLS) Smart PLS software version 3. The population in this study were gas station customers 3417308 Setu Bekasi, West Java, which according to Non-Probability Sampling with the Accidental Sampling method, resulting total sample of 353 respondents. The testing stages are validity test, reliability test, inner model includes convergent validity, discriminant validity, composite validity, Cronbach's alpha, outer model includes path coefficient test and hypothesis testing. The finding reveals that the facility has a positive and significant direct effect on Customer Satisfaction, the service quality has a direct and significant positive effect on Customer Satisfaction, and the facility has a direct positive and significant effect on Service Quality. Meanwhile, the facilities and service quality have a positive and significant indirect effect on customer satisfaction. From the results of these studies, it can be concluded that the facilities and service quality have an indirect effect on customer satisfaction, but with the facilities and service quality in accordance with what customers expect, it can create and increase customer satisfaction.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132491408","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 LIQUIDITY AND SOLVENCY RATIOS ON THE BALANCE SHEET OF THE REGIONAL GOVERNMENT OF TEMANGGUNG IN 2014-2015 temanggong地方政府2014-2015年资产负债表流动性与偿付能力比率分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-02-26 DOI: 10.55047/marginal.v1i2.116

Edo Rudianto

引用次数: 3

ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) ON THE PRESENTATION OF GIRIREJO VILLAGE UNIT'S COOPERATIVE FINANCIAL STATEMENTS 分析财务会计准则实施对吉里雷霍村单位合作社财务报表列报的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-02-25 DOI: 10.55047/marginal.v1i2.112

Muhammad Rasyid

{"title":"ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) ON THE PRESENTATION OF GIRIREJO VILLAGE UNIT'S COOPERATIVE FINANCIAL STATEMENTS","authors":"Muhammad Rasyid","doi":"10.55047/marginal.v1i2.112","DOIUrl":"https://doi.org/10.55047/marginal.v1i2.112","url":null,"abstract":"The Indonesian Institute of Accountants (IAI) publishes Financial Accounting Standards for Entities Without Accountability so that entities that have not gone public can provide accurate financial reports (SAK ETAP). In reality, many cooperatives still do not use SAK ETAP in the preparation of their financial statements. The purpose of this research is to identify how the Girirejo Village Unit Cooperative's financial statements should be presented under the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study uses a qualitative approach to conduct a comparative study. Methods of collecting data by interview. The method employed is a comparison of the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) with the presentation of Girirejo's Village Unit Cooperative financial statements. In essence, SAK ETAP has been adopted in Girirejo's Village Unit Cooperative financial accounts. The financial accounts of Girirejo Village Unit Cooperative demonstrate that the balance sheet, income statement, equity report, cash flow statement, and notes to financial statements have all been presented; nevertheless, several items such as inventories and investments, tax obligations, and tax expenses have not been recorded.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131405655","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 DEGREES OF REGIONAL ORIGINAL INCOME DECENTRALIZATION AND INDEPENDENCE AND THE RELATIONSHIP WITH REGIONAL EXPENDITURE PRODUCTIVITY IN MAGELANG REGENCY 2016-2020 2016-2020年马戈朗县域区域原始收入分权独立程度及与区域支出生产率的关系分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2022-02-22 DOI: 10.55047/marginal.v1i2.101

Arma Riski Nur Cahyani, Nuwun Priyono

{"title":"ANALYSIS OF DEGREES OF REGIONAL ORIGINAL INCOME DECENTRALIZATION AND INDEPENDENCE AND THE RELATIONSHIP WITH REGIONAL EXPENDITURE PRODUCTIVITY IN MAGELANG REGENCY 2016-2020","authors":"Arma Riski Nur Cahyani, Nuwun Priyono","doi":"10.55047/marginal.v1i2.101","DOIUrl":"https://doi.org/10.55047/marginal.v1i2.101","url":null,"abstract":"This research aims to (1) examine the level of fiscal decentralization degrees in Magelang Regency, (2) examine the level of financial independence in Magelang Regency, (3) examine the level of regional expenditure productivity of Magelang Regency, (4) examine the relationship of decentralization degrees and independence of fiscal with regional expenditure productivity in Magelang Regency. This research uses secondary data in the form of time series from 2016-2020 consisting of the realization of Magelang Regency APBD (Regional Revenue and Expenditure Budget), the realization of Magelang Regency PDRB (Local Gross Domestic Product (GDP)). In analyzing this study using the analysis of the Degree of Fiscal Decentralization (DDF), the analysis of the Degree of Fiscal Independence (DKF), the analysis of Regional Expenditure Productivity (PBD), and the Pearson Correlation analysis. The results showed that DDF value of 10,62, DKF value of 12,18, and PBD of 18,38, all three calculations were in low category. Therefore, the findings shows that there is a negative relationship that is relatively strong and real.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115484921","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: 4

ANALYSIS OF PRODUCT PREFERENCE OF CHITATO AND LAYS POTATO CHIPS chitato和lay薯片的产品偏好分析

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.7

Rafadi Khan Khayru, Didit Darmawan, Misbach Munir

引用次数: 11

THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 成本控制有效性和营运资金周转率对印尼证券交易所上市的食品和饮料行业公司价值的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.12

Alfian Nur Rahim

{"title":"THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE","authors":"Alfian Nur Rahim","doi":"10.55047/marginal.v1i1.12","DOIUrl":"https://doi.org/10.55047/marginal.v1i1.12","url":null,"abstract":"\u0000This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value. \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130235762","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 CURRENT RATIO, NET PROFIT MARGIN, AND RETURN ON ASSETS ON STOCK RETURN 流动比率、净利润率和资产收益率对股票收益率的影响

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.8

Laila Siti Aminah

{"title":"THE EFFECT OF CURRENT RATIO, NET PROFIT MARGIN, AND RETURN ON ASSETS ON STOCK RETURN","authors":"Laila Siti Aminah","doi":"10.55047/marginal.v1i1.8","DOIUrl":"https://doi.org/10.55047/marginal.v1i1.8","url":null,"abstract":"Individuals and corporations investing in stocks should make sure the investments are appropriate before proceeding. It's also possible to use basic research or company performance as a substitute for investment appraisals. An investigation of the relationship between stock return and a company's current ratio, net profit margin, and return on assets was the primary goal of this research project (Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange 2015-2017 Period). From 2015 to 2017, there were 21 Food and Beverage firms listed on the Indonesian Stock Exchange that were studied in this study. Purposive sampling was used to gather samples from 12 different Food and Beverage firms for this study. The SPSS 15 program was used to do multiple linear regression analysis on the data. The results of this study indicate that (1) Current Ratio (CR) with tstatistic = -2,244 and a significance value of 0,032 has a significant effect on stock returns; (2) Net Profit Margin (NPM) with tstatistic = -2,364 and a significance value of 0,024 has a significant effect on stock returns; (3) Return on Assets (ROA) with tstatistic = 3,984 and a significance value of 0,000 has a positive and significant effect on the value of stock returns.","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"166 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131580579","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: 6

IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME 运用现金流量作为预测未来净收入的衡量工具

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.6

Nurhana Dhea Parlina, Erwin Budianto

{"title":"IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME","authors":"Nurhana Dhea Parlina, Erwin Budianto","doi":"10.55047/marginal.v1i1.6","DOIUrl":"https://doi.org/10.55047/marginal.v1i1.6","url":null,"abstract":"\u0000In Indonesia, MSMEs are protected and have a legal shield such as the Presidential Decree No. 19 of 1998 and several other regulations. Where at this time, many MSME businesses are starting to grow both on a household and large scale, this includes Culinary Business. Culinary businesses are one of the many MSME that are starting to flourish, both on a domestic and big scale, at present moment. This business is in high demand among teenagers and adults. With a limited budget, this business may be launched at home, and it has a potential future. Therefore, the background behind the realization of Kedai Nyobian 8 which is used as a case study of problems that occur in the operational activities of Kedai Nyobian 8. The purpose of this study is to analyze net income in predicting operating cash flows in the future. The research method used is quantitative method. The population in this study is a case study at Kedai Nyobian 8 with a number of samples in the form of financial statements for September for 30 days. While October for 26 days, hence the total sample is 56 observations. The sampling measurement technique is a case study at Kedai Nyobian 8 using Saturated Sample. Therefore, Kedai Nyobian 8 will be more effective and achieve better results in the future by reducing unnecessary costs and anticipating future earnings in cash flow.\u0000\u0000\u0000 \u0000\u0000\u0000 \u0000","PeriodicalId":218017,"journal":{"name":"MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127670157","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

FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD 2015-2019年期间影响印尼保险公司偿付能力的因素

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.5

Siti Rahayu Ningsih, Unggul Purwohedi, Mardi

引用次数: 2

THE EFFECT OF ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE: LITERATURE REVIEW 创业型领导对组织绩效的影响:文献综述

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2021-12-30 DOI: 10.55047/marginal.v1i1.9

Erna Herlina, Martinus Tukiran, Syaiful Anwar

引用次数: 9