MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献_第2页

THE EFFECT OF BRAND VALUE CO-CREATION, BRAND TRUST, AND PERCEIVED EASE OF USE ON INVESTMENT INTEREST THROUGH ELECTRONIC WORD OF MOUTH 品牌价值共创、品牌信任和感知易用性通过电子口碑对投资兴趣的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-27 DOI: 10.55047/marginal.v3i2.1027

Janggih Maqsuda, Sopi Sopiah, Agus Hermawan

{"title":"THE EFFECT OF BRAND VALUE CO-CREATION, BRAND TRUST, AND PERCEIVED EASE OF USE ON INVESTMENT INTEREST THROUGH ELECTRONIC WORD OF MOUTH","authors":"Janggih Maqsuda, Sopi Sopiah, Agus Hermawan","doi":"10.55047/marginal.v3i2.1027","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1027","url":null,"abstract":"The contribution of MSMEs is large to the Indonesian economy, but this sector still has obstacles in obtaining capital. Therefore, referring to the Indonesian Capital Market regulations, the government through OJK (Financial Services Authority), issued Regulation Number 37/POJK.04/2018 on Crowdfunding Services through information technology-based stock offerings (Equity Crowdfunding). LandX is an ALUDI registered organizer that already has OJK license. The average level of funds raised by LandX per project is up to 4 billion. The population in this study are investors who have registered at LandX totaling 88,572 as of December 2022. Samples taken using purposive sampling. The conclusions of this study are Brand trust has a significant effect on investor interest in investing, Brand value co-creation engagement attitude has no significant effect on investor interest in investing in LandX through e-WOM, Brand value co-creation engagement behavior has a significant effect on investor interest in investing in LandX through e-WOM, Perceived ease of use has a significant effect on investor interest in investing in LandX through e-WOM and E-WOM has a significant effect on investor interest in investing in LandX.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"184 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492376","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 COST AND TIME FOR THE COMPLETION OF THE MAINTENANCE PROJECT OF THE KARETAN – SAMBIMULYO ROAD IN BANYUWANGI REGENCY 完成班佑万吉县 Karetan - Sambimulyo 公路维护项目的成本和时间分析

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-27 DOI: 10.55047/marginal.v3i2.1040

Oscar Harris, Risma Marleno, W. Oetomo

{"title":"ANALYSIS OF COST AND TIME FOR THE COMPLETION OF THE MAINTENANCE PROJECT OF THE KARETAN – SAMBIMULYO ROAD IN BANYUWANGI REGENCY","authors":"Oscar Harris, Risma Marleno, W. Oetomo","doi":"10.55047/marginal.v3i2.1040","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1040","url":null,"abstract":"Along with technological developments in the field of project work implementation, it must also be accompanied by developments in the field of Management as a control function in the implementation of the project. In this case, the application of the Earned Value Concept Method is expected to be able to provide an alternative solution to the problem of evaluating the cost and time that has been spent on project implementation. The purpose of this research is to evaluate a project work that is being done, namely in the form of Maintenance of KaretanSambimulyo Road, Banyuwangi Regency against Project Time and Cost Control, so that it can be used as a reference material by the project implementer and the employer in terms of decision making whether the project is feasible to complete or not. The research was conducted at the end of week 21 (twenty-one), with different evaluation results, thus it can be concluded with the following description: a. Based on Cost Variance (CV) & Schedule Variance (SV) analysis results obtained: Work is carried out later than the schedule plan, costs are lower than the budget plan; b. Based on Cost Performance Index (CPI) & Schedule Performance Index (SPI): Profit but experiencing delays; c. Based on Estimation to Complete (ETC) & Estimation at Completion (EAC): Obtaining a profit of Rp. 263,004,000, 00-,; d. Based on Estimate Temporary Cost (ETC) & Estimate All Cost (EAS): Experienced a Time Delay of 2.09 Weeks","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"49 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492860","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 TIME AND COST PERFORMANCE IN THE COMPLETION OF THE CONSTRUCTION PROJECT FOR THE REGIONAL DISASTER MANAGEMENT AGENCY (BPBD) BUILDING COMPLEX IN PASURUAN REGENCY, BUDGET YEAR 2023 2023 预算年度帕苏鲁安地区灾害管理机构（BPBD）综合大楼建设项目完工时间和成本绩效分析

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-26 DOI: 10.55047/marginal.v3i2.1039

Bagus Cahyono, Risma Marleno, W. Oetomo

{"title":"ANALYSIS OF TIME AND COST PERFORMANCE IN THE COMPLETION OF THE CONSTRUCTION PROJECT FOR THE REGIONAL DISASTER MANAGEMENT AGENCY (BPBD) BUILDING COMPLEX IN PASURUAN REGENCY, BUDGET YEAR 2023","authors":"Bagus Cahyono, Risma Marleno, W. Oetomo","doi":"10.55047/marginal.v3i2.1039","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1039","url":null,"abstract":"In the construction project of the Pasuruan Regency BPBD building complex, which is currently still ongoing, has experienced problems related to the schedule for the implementation of its activities. The problem in question is the delay in the schedule for the implementation of its activities, where the results of the progress realization are not in accordance with the schedule plan, through this writing an evaluation is carried out related to performance in the field through an approach using. The data analysis process is carried out by calculating analysis indicators including BCWS, BCWP and ACWP, the calculation of cost indicators consists of calculating the CV value, Cost Performance Index (CPI), ETC and EAC, and also calculating related to time indicators including calculating the SV value, Time Performance Index (SPI) and also calculating the time requirements / Estimated time (TE) in project completion. Based the results of calculation / data analysis that has been carried out, the Cost Performance Index value CPI> 1 is obtained, and the SPI Time Performance Index value < 1, indicating that the realization cost is still below the plan cost with the achievement of progress realization which is also still below the plan schedule. while for the ETC value of project completion of Rp.2,148,176,877,000..148,176,877.17 with an EAC value of Rp.16,624,276,448.77 from the total contract value of Rp. 18,898,770,576.77. and related to the estimated time requirement for project completion (TE) obtained a time of 220.75 ⁓ 221 days, 11 days later than the time provided 210 days.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"60 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140494077","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

WHAT DO WE KNOW ABOUT CUSTOMER SATISFACTION IN THE HOSPITALITY AND TOURISM INDUSTRY? THE GLIMPSE FROM A BIBLIOMETRIC ANALYSIS 我们对酒店和旅游业的客户满意度了解多少？从文献计量分析中窥见一斑

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-03 DOI: 10.55047/marginal.v3i2.944

Nuril Aulia Munawaroh, Imam Mukhlis, A. Zagladi

{"title":"WHAT DO WE KNOW ABOUT CUSTOMER SATISFACTION IN THE HOSPITALITY AND TOURISM INDUSTRY? THE GLIMPSE FROM A BIBLIOMETRIC ANALYSIS","authors":"Nuril Aulia Munawaroh, Imam Mukhlis, A. Zagladi","doi":"10.55047/marginal.v3i2.944","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.944","url":null,"abstract":"Numerous previous studies have emphasized that investigating customer behavior in hospitality and tourism services is a crucial research area that significantly impacts the industry's success, particularly in terms of customer satisfaction. According to a report by Small Business Chron, customer satisfaction holds paramount importance in the hospitality and tourism industry, where customers pay close attention to the quality of service they receive. The goal of this paper is to offer researchers a systematic view of how this topic contributes to the development of effective research channels for future analysis and research on the subject. The method used is bibliometric analysis, and mapping analysis has been conducted involving 107 articles from the SCOPUS database on customer satisfaction spanning from the year 2013 to 2023. The study employs bibliometric analysis of literature using Vosviewer. The findings reveal that research on customer satisfaction has steadily grown over the study period in the hospitality and tourism industry. The network analysis of customer satisfaction publications indicates that important themes covered include service quality, customer experience, customer value, and customer reviews","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"195 1-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514497","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 TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE 避税、盈利能力和杠杆作用对股利政策的影响：流动性作为调节变量

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-03 DOI: 10.55047/marginal.v3i2.913

Fitria Hanifah, Ekaningtyas Widiastuti, Najmudin Najmudin

{"title":"THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE","authors":"Fitria Hanifah, Ekaningtyas Widiastuti, Najmudin Najmudin","doi":"10.55047/marginal.v3i2.913","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.913","url":null,"abstract":"This study examines the effect of tax avoidance, profitability, and leverage in dividend policy; this case study was conducted at IDX80. IDX80 is a list created by the Indonesian stock exchange where this index measures the price performance of 80 stocks with high liquidity and large market capitalization. This research was conducted in 2018 - 2021, using a purposive sample method; 96 samples were obtained. The results of this study indicate that tax avoidance does not affect the company's dividend policy, while profitability and leverage affect dividend policy. Legal tax avoidance by the company does not have a direct effect on the company's dividend policy. So, even though the company practices tax avoidance, this will not have a significant effect on the decision to distribute dividends. Profitability has a positive and significant impact on dividend policy, which means that if the company's profitability increases, the dividend policy will also increase. Then leverage has a negative and significant effect on dividend policy, which means that when the company's leverage is high, the dividends distributed by the company will decrease. Then, this study uses liquidity as a moderating variable, showing that liquidity moderates the relationship between profitability and dividend policy. In contrast, high liquidity can weaken the relationship between profitability and dividend policy.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"57 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514409","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 LONG-TERM EFFECT OF FOREIGN DEBT AND FOREIGN DIRECT INVESTMENT (FDI) ON ECONOMIC GROWTH IN INDONESIA 外债和外国直接投资（FDI）对印度尼西亚经济增长的长期影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-01-02 DOI: 10.55047/marginal.v3i1.1004

M. Meilisa, H. Handra, Efa Yonnedi

{"title":"THE LONG-TERM EFFECT OF FOREIGN DEBT AND FOREIGN DIRECT INVESTMENT (FDI) ON ECONOMIC GROWTH IN INDONESIA","authors":"M. Meilisa, H. Handra, Efa Yonnedi","doi":"10.55047/marginal.v3i1.1004","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.1004","url":null,"abstract":"In light of Indonesia's status as a developing nation with constrained financial resources, the imperative for strategic decision-making by the government to foster sustained economic growth becomes evident. This research delves into an analysis of the enduring repercussions of foreign debt and foreign direct investment (FDI) on Indonesia's economic landscape. The study employs a comprehensive examination of time series data spanning from 1990 to 2022, employing both the Bounds test cointegration approach and the ARDL model to scrutinize the dynamics at play. The empirical findings underscore the multifaceted influence of foreign debt and FDI on Indonesia's economic growth, illustrating that these factors exert both short- and long-term impacts. Moreover, the research identifies the export control variable as a pivotal factor, indicating an immediate effect on Indonesia's economic development albeit without a lasting impact. Consequently, this unveils a nuanced interplay of variables that contribute to the nation's economic trajectory. In light of these insights, the study posits that the Indonesian government must adopt a judicious and discerning approach in formulating and executing policies related to exports, foreign debt, and FDI. Recognizing the dual temporal impact of foreign debt and FDI, policymakers are urged to balance short-term economic imperatives with a commitment to long-term sustainable growth. The immediate influence of the export control variable further underscores the need for agile and adaptive policy management to navigate the intricacies of Indonesia's economic landscape.","PeriodicalId":471269,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"203 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514974","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