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

REVIEW OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 企业社会责任对在印度尼西亚证券交易所上市的食品饮料子行业公司财务业绩的影响回顾

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-27 DOI: 10.55047/marginal.v3i2.1087

Reza Ersan, Haninun Haninun, K. Khairudin

{"title":"REVIEW OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE","authors":"Reza Ersan, Haninun Haninun, K. Khairudin","doi":"10.55047/marginal.v3i2.1087","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1087","url":null,"abstract":"Corporate Social Responsibility (CSR) has emerged as an essential element of corporate operations, signifying a company's dedication to tackling environmental, social, and ethical concerns. This study aims to analyze the impact of corporate social responsibility (CSR) on the financial performance of Food and Beverage companies listed on the Indonesia Stock Exchange from 2016 to 2022. The Global Reporting Initiative (GRI) index is used as a measurement tool for CSR. The independent variable in this study is CSR, while the dependent variable is either Return on Assets (ROA) or Return on Equity (ROE). The research focuses on companies in the food and beverage subsector listed on the IDX during the specified period. The sample for this study is selected using the purposive method, which involves predetermined standards. Secondary data from the Indonesia Stock Exchange (IDX) for the period 2016 to 2022 is utilized for analysis. The findings of this study indicate that CSR has an insignificant positive impact on ROA, but it does have a significant positive impact on ROE.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"33 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424878","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

FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS 确定财务困境状况的财务业绩

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-20 DOI: 10.55047/marginal.v3i2.1077

Yustina Indi Savery, Haninun Haninun, Riswan Riswan

引用次数: 0

CAPITAL STRUCTURE MODEL (Empirical Study on IDX 2020-2022) 资本结构模型（2020-2022 年 IDX 实证研究）

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-19 DOI: 10.55047/marginal.v3i2.1088

Candrika Dewi, Riswan Riswan, K. Khairudin

{"title":"CAPITAL STRUCTURE MODEL (Empirical Study on IDX 2020-2022)","authors":"Candrika Dewi, Riswan Riswan, K. Khairudin","doi":"10.55047/marginal.v3i2.1088","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1088","url":null,"abstract":"The food and beverage industry are constantly evolving and shaped by consumer preferences, making it crucial for companies to consider the various factors that impact their revenue streams. Analyzing the structure of a company's assets and the rate of its sales growth are crucial factors to consider, as they greatly influence the financial management practices of the company. Asset structure means what a company owns, and sales growth shows if the company is making more or less money. The aim of this research is to examine how the capital structure is influenced by asset structure, sales growth, and the role of profitability in mediating this connection. The study utilized a quantitative research methodology. The research population consisted of companies in the food and beverage subsector on the IDX from 2020 to 2022. A total of 23 companies were selected as the sample over a 3-year period, resulting in 69 data points using purposive sampling technique. The data analysis involved multiple linear regression analysis with the assistance of SPSS version 17. The study's results show that both the composition of assets and the growth in sales have a favorable and noteworthy influence on the structure of capital. Additionally, profitability plays a role in connecting the asset structure with the capital structure, as well as linking sales growth with the capital structure.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"112 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140449499","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

DETERMINATION OF TAX AVOIDANCE PRACTICES 确定避税做法

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-16 DOI: 10.55047/marginal.v3i2.1076

Angelie Viantiaraini, Haninun Haninun, Riswan Riswan

引用次数: 0

ANALYSIS OF LOAN DISBURSEMENT AT PT LAMPUNG BERKAH FINANSIAL TEKNOLOGI PT LAMPUNG BERKA FINANSIAL TECHNOLOGI贷款发放分析

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-15 DOI: 10.55047/marginal.v3i2.1086

Putu Intan Puspita Sari, Luke Suciyati Amna, Riswan Riswan

引用次数: 0

ENTREPRENEURIAL E-COMMERCE MARKETING TO IMPROVE THE PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN BANDAR LAMPUNG CITY 通过电子商务营销提高万隆市微型、小型和中型企业（MSME）的绩效

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-12 DOI: 10.55047/marginal.v3i2.1075

Komang Yunita Shakpuytri, Ni Putu Widhia Rahayu

{"title":"ENTREPRENEURIAL E-COMMERCE MARKETING TO IMPROVE THE PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN BANDAR LAMPUNG CITY","authors":"Komang Yunita Shakpuytri, Ni Putu Widhia Rahayu","doi":"10.55047/marginal.v3i2.1075","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1075","url":null,"abstract":"In Bandar Lampung, approximately 18% of MSMEs have not embraced e-commerce, despite its growing popularity and convenience. Limited access to technology and the internet, lack of digital literacy, concerns about security and trust, and traditional business practices are all factors contributing to this low adoption rate. This research aims to empirically investigate how digital marketing affects intellectual capital, perceived quality, and overall performance of MSMEs. Additionally, it explores the impact of MSMEs' intellectual capital and perceived quality on their performance. Employing a quantitative approach with descriptive analysis, this study targets MSME actors in Bandar Lampung. The sampling strategy involves multi-stage cluster purposive sampling, selecting 366 respondents for data collection through an online questionnaire using Likert scales. The analysis is conducted using Smart PLS, and the results reveal that digital marketing significantly and positively influences intellectual capital, perceived quality, and overall performance of MSMEs. Furthermore, both intellectual capital and quality perception show a positive and significant influence on MSME performance.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"29 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140458636","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

STUDY ANALYSIS OF BUKIT ASAM TALENT MANAGEMENT (BATMAN) IN CAREER DEVELOPMENT AND PROMOTION OF EMPLOYEE POSITIONS AT PT BUKIT TBK 对 PT BUKIT TBK 公司员工职业发展和职位晋升中的 BUKIT ASAM 人才管理（BATMAN）的研究分析

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-12 DOI: 10.55047/marginal.v3i2.1072

Hendri Dunan, Maria Angeline

{"title":"STUDY ANALYSIS OF BUKIT ASAM TALENT MANAGEMENT (BATMAN) IN CAREER DEVELOPMENT AND PROMOTION OF EMPLOYEE POSITIONS AT PT BUKIT TBK","authors":"Hendri Dunan, Maria Angeline","doi":"10.55047/marginal.v3i2.1072","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1072","url":null,"abstract":"This study focuses on the issue of insufficient career development options that align with the interests and abilities of individual employees, which hinders the improvement of organizational capacities. The challenges faced include uncertainty, lack of transparency, and limited employee history data, all of which pose significant obstacles to employee promotion and career progression. To address these challenges, the research aims to thoroughly explore and explain the application of talent management in the career development and advancement processes at PT Bukit Asam Tbk. One of the main objectives is to uncover how talent management strategies can effectively navigate the complexities brought about by uncertainties and limited transparency. Additionally, the study aims to shed light on the innovative approach of integrating the Bukit Asam Talent Management (BATMAN) system, a framework based on talent management principles, into the organizational structure. BATMAN is expected to act as a catalyst in overcoming the obstacles associated with career development and progression. Using a descriptive qualitative study design, the researcher systematically examines the intricate dynamics between PT Bukit Asam Tbk's Integrated Talent Management System (ITMS) framework and the BATMAN process. Through the analysis of data extracted from the BATMAN system, employee interviews, observation activities, and consultation with other relevant sources, the study seeks to provide a comprehensive understanding of the mutually beneficial relationship between talent management principles and the organizational context at PT Bukit Asam Tbk.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"100 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140458785","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 INFLUENCE OF TRAINING AND COMPENSATION ON EMPLOYEE PERFORMANCE IN WILD TIGER PRAWN FARMS IN TANGGAMUS 培训和薪酬对唐加穆斯野生老虎虾养殖场员工绩效的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-02-08 DOI: 10.55047/marginal.v3i2.1074

Yo Fanni, Iskandar Iskandar

{"title":"THE INFLUENCE OF TRAINING AND COMPENSATION ON EMPLOYEE PERFORMANCE IN WILD TIGER PRAWN FARMS IN TANGGAMUS","authors":"Yo Fanni, Iskandar Iskandar","doi":"10.55047/marginal.v3i2.1074","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1074","url":null,"abstract":"Human resources play a crucial role in the success of a company. Therefore, it is essential for companies to provide effective training and fair compensation to enhance employee performance and ensure the smooth functioning of the organization. The objective of this study is to examine the impact of training and compensation on employee performance in windu alam tiger prawn farm. The research sample consisted of 30 employees, and the entire population was included using Non-Probability Saturation sampling technique. Data collection was done through a questionnaire system, and the analysis was conducted using multiple linear regression with the assistance of SPSS version 25. Various tests such as validity, reliability, normality, multicollinearity, and heteroscedasticity were performed to analyze the data. The hypothesis testing included simultaneous, partial, and R2 determination coefficient tests. The findings revealed that Training (X1) has a positive influence on Employee Performance (Y), and Compensation (X2) also has a positive impact on Employee Performance (Y). Moreover, the study concluded that both Training and Compensation have a positive effect on employee performance. This research holds both theoretical and practical implications, contributing to the field of human resource management and providing valuable insights for companies in making informed decisions.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"15 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140460028","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 INFLUENCE OF ETHICAL SALES BEHAVIOR, BRAND EQUITY, AND CUSTOMER EXPERIENCE ON KETJE COFFEE CUSTOMER LOYALTY IN BANDAR LAMPUNG 道德销售行为、品牌资产和客户体验对万隆 Ketje 咖啡客户忠诚度的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-29 DOI: 10.55047/marginal.v3i2.1057

Nia Aprilia, Tri Lestira Putri Warganegara

{"title":"THE INFLUENCE OF ETHICAL SALES BEHAVIOR, BRAND EQUITY, AND CUSTOMER EXPERIENCE ON KETJE COFFEE CUSTOMER LOYALTY IN BANDAR LAMPUNG","authors":"Nia Aprilia, Tri Lestira Putri Warganegara","doi":"10.55047/marginal.v3i2.1057","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1057","url":null,"abstract":"The objective of this study is to examine the influence of ethical sales behavior, brand equity, and customer experience on customer loyalty at Ketje Coffee in Bandar Lampung. The research population consists of customers of Ketje Coffee in Bandar Lampung, with a sample size of 100 customers. The analysis method employed in this study is multiple linear regression analysis. The research findings indicate that ethical sales behavior, brand equity, and customer experience all have a positive and significant impact on customer loyalty. This implies that ethical sales behavior, brand equity, and customer experience play a crucial role in shaping customer loyalty. The results of this research can assist Ketje Coffee in enhancing ethical sales behavior, strengthening brand equity, and improving customer experience, thereby increasing the company's competitiveness and fostering better customer loyalty. In the current era of heightened business competition, this study provides a platform for Ketje Coffee to enhance customer loyalty and encourage customers to choose Ketje Coffee for their consumption needs.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"21 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140488748","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 THAT INFLUENCE BEHAVIORAL INTENTION TO USE ACCURATE APPLICATIONS WITH THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY MODEL IN STUDENTS OF THE FACULTY OF ECONOMICS, JAKARTA STATE UNIVERSITY 影响雅加达国立大学经济系学生使用精确应用软件的行为意向的因素与技术接受和使用模型的统一理论

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-29 DOI: 10.55047/marginal.v3i2.1054

Muhamad Tahfidz, Tri Hesti Utaminingtyas, A. Sumiati

{"title":"FACTORS THAT INFLUENCE BEHAVIORAL INTENTION TO USE ACCURATE APPLICATIONS WITH THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY MODEL IN STUDENTS OF THE FACULTY OF ECONOMICS, JAKARTA STATE UNIVERSITY","authors":"Muhamad Tahfidz, Tri Hesti Utaminingtyas, A. Sumiati","doi":"10.55047/marginal.v3i2.1054","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1054","url":null,"abstract":"This research aims to determine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention regarding the use of accuracy among students at the Faculty of Economics, Jakarta State University. Using quantitative research methods and the samples used were 115 samples. Taken using the purposive sampling method with the category of active students of Accounting Education, Jakarta State University, Class 2020-2022, and have used accurate in the last 1 (one) year. This research uses multiple regression analysis techniques with a hypothesis test consisting of the t test. The results obtained in this research are (1) There is an influence between performance expectancy and behavioral intention in Accounting Education students at Jakarta State University. (2) There is an influence between effort expectancy and behavioral intention in Accounting Education students at Jakarta State University. (3) There is an influence between social influence on behavioral intention in Accounting Education students at Jakarta State University. Based on this research, accurate can be an alternative in learning for financial and accounting data processing because it is easy to understand and helps in the accounting recording process supported by the availability of facilities and infrastructure for accurate learning.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"64 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140488149","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