Pub Date : 2023-07-31DOI: 10.55047/marginal.v2i3.703
Ekaningtyas Widiastuti, None Sulistyandari
The modern business landscape is characterized by dynamic interactions between various financial indicators that influence a company's financial health and performance. This study aims to investigate the impact of growth, liquidity, and profitability on capital reserves. It is an associational quantitative study that utilizes secondary data. The present research adopts an associational quantitative approach, utilizing secondary data from a five-year period spanning from 2016 to 2020. The population of interest comprises basic and chemical industrial enterprises that are publicly listed on the Indonesia Stock Exchange. The study employs a robust combination of literature review and documentation techniques to collect pertinent data, creating a comprehensive foundation for analysis. To rigorously investigate the interplay of growth, liquidity, profitability, and their connection to capital reserves, the study employs advanced panel data regression analysis. The analysis reveals that growth exerts no discernible impact on cash on hand, suggesting that while expansion may drive other financial outcomes, it does not directly affect the immediate availability of capital reserves. Conversely, liquidity emerges as a crucial determinant, exhibiting a positive influence on cash on hand. This underscores the importance of maintaining a robust liquidity position, which enables companies to effectively manage day-to-day financial obligations and seize strategic opportunities. Furthermore, the study establishes a positive correlation between profitability and cash on hand. Companies that exhibit higher profitability are more likely to accumulate substantial capital reserves, reflecting a capacity to generate surplus funds even after accounting for operational expenses.
{"title":"CASH HOLDINGS AND FINANCIAL PERFORMANCE COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY IN THE INDONESIAN STOCK MARKET","authors":"Ekaningtyas Widiastuti, None Sulistyandari","doi":"10.55047/marginal.v2i3.703","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.703","url":null,"abstract":"The modern business landscape is characterized by dynamic interactions between various financial indicators that influence a company's financial health and performance. This study aims to investigate the impact of growth, liquidity, and profitability on capital reserves. It is an associational quantitative study that utilizes secondary data. The present research adopts an associational quantitative approach, utilizing secondary data from a five-year period spanning from 2016 to 2020. The population of interest comprises basic and chemical industrial enterprises that are publicly listed on the Indonesia Stock Exchange. The study employs a robust combination of literature review and documentation techniques to collect pertinent data, creating a comprehensive foundation for analysis. To rigorously investigate the interplay of growth, liquidity, profitability, and their connection to capital reserves, the study employs advanced panel data regression analysis. The analysis reveals that growth exerts no discernible impact on cash on hand, suggesting that while expansion may drive other financial outcomes, it does not directly affect the immediate availability of capital reserves. Conversely, liquidity emerges as a crucial determinant, exhibiting a positive influence on cash on hand. This underscores the importance of maintaining a robust liquidity position, which enables companies to effectively manage day-to-day financial obligations and seize strategic opportunities. Furthermore, the study establishes a positive correlation between profitability and cash on hand. Companies that exhibit higher profitability are more likely to accumulate substantial capital reserves, reflecting a capacity to generate surplus funds even after accounting for operational expenses.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135359502","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}
Pub Date : 2023-07-31DOI: 10.55047/marginal.v2i3.708
Raditya Ludfianto
Corporate governance has emerged as a vital area of study in ensuring transparency and accountability within organizations. Two key elements of corporate governance are the Audit Committee and the Board of Commissioners. The Audit Committee plays a crucial role in overseeing financial reporting and internal controls, while the Board of Commissioners holds responsibility for strategic decision-making and overall governance. The purpose of this study is to determine the influence of the Audit Committee (X1) and the Board of Commissioners (X2) on Audit Report Lag in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research methodology used by the author is descriptive quantitative method. The population used in this study is the banking sector companies. While the data analysis used was the Common Effect Model (CEM) test, Fixed Effect Model (FEM), Random Effect Model (REM), regression test, classical assumptions, and hypothesis testing using the T test (partial) and F test (simultaneous) with using Ms. Excel and Eviews version 12. The results of the research found that the T test hypothesis 1 variable Audit Committee (X2) has an effect on the Audit Report Lag variable (Y), T test Hypothesis 2 the Board of Commissioners variable (X2) has an effect on the Audit Report Lag variable (Y), and the results of the F test show that the variables (X1 & X2) of the Audit Committee and the Board of Commissioners simultaneously affect the variable Audit Report Lag (Y).
公司治理已成为确保组织内部透明度和问责制的一个重要研究领域。公司治理的两个关键要素是审计委员会和专员委员会。审计委员会在监督财务报告和内部控制方面发挥着至关重要的作用，而专员委员会则负责战略决策和整体治理。本研究的目的是确定审计委员会(X1)和委员会(X2)对2018-2022年期间在印度尼西亚证券交易所(IDX)上市的银行公司审计报告滞后的影响。作者采用的研究方法是描述性定量方法。本研究中使用的人口是银行部门的公司。而使用的数据分析是通用效应模型(CEM)检验，固定效应模型(FEM)，随机效应模型(REM)，回归检验，经典假设，并使用Ms. Excel和Eviews版本12使用T检验(部分)和F检验(同时)进行假设检验。研究结果发现，T检验假设1变量Audit Committee (X2)对审计报告滞后变量(Y)有影响，T检验假设2变量Board of commissiits (X2)对审计报告滞后变量(Y)有影响，F检验结果表明变量(X1 &审计委员会和专员委员会的X2)同时影响变量审计报告滞后(Y)。
{"title":"THE EFFECT OF AUDIT COMMITTEE AND BOARD OF COMMISSIONERS ON AUDIT REPORT LAG","authors":"Raditya Ludfianto","doi":"10.55047/marginal.v2i3.708","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.708","url":null,"abstract":"Corporate governance has emerged as a vital area of study in ensuring transparency and accountability within organizations. Two key elements of corporate governance are the Audit Committee and the Board of Commissioners. The Audit Committee plays a crucial role in overseeing financial reporting and internal controls, while the Board of Commissioners holds responsibility for strategic decision-making and overall governance. The purpose of this study is to determine the influence of the Audit Committee (X1) and the Board of Commissioners (X2) on Audit Report Lag in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research methodology used by the author is descriptive quantitative method. The population used in this study is the banking sector companies. While the data analysis used was the Common Effect Model (CEM) test, Fixed Effect Model (FEM), Random Effect Model (REM), regression test, classical assumptions, and hypothesis testing using the T test (partial) and F test (simultaneous) with using Ms. Excel and Eviews version 12. The results of the research found that the T test hypothesis 1 variable Audit Committee (X2) has an effect on the Audit Report Lag variable (Y), T test Hypothesis 2 the Board of Commissioners variable (X2) has an effect on the Audit Report Lag variable (Y), and the results of the F test show that the variables (X1 & X2) of the Audit Committee and the Board of Commissioners simultaneously affect the variable Audit Report Lag (Y).","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135360064","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}
Pub Date : 2023-07-30DOI: 10.55047/marginal.v2i3.732
Saieed Mohamed A. Abdelsalam
The study aims to test the relationship between the tools of corporate governance (board size and board meetings) and the growth of the construction industry. This study utilized quantitative data collected from secondary sources, involving a total of eight construction institutions. The data was analyzed using the Smart-PLS technique. The results indicated that one hypothesis was accepted, showing a significant relationship between board meetings and growth. Additionally, the study found that board size had a positive and significant effect on growth. By providing both theoretical and practical implications, this research helps fill the gap identified in the literature review. Furthermore, it contributes to expanding the dimensions of the debate in the construction industry sector. The timely approach of the study can assist construction institutions in enhancing their growth and addressing existing gaps.
{"title":"THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON CONSTRUCTION INDUSTRY GROWTH","authors":"Saieed Mohamed A. Abdelsalam","doi":"10.55047/marginal.v2i3.732","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.732","url":null,"abstract":"The study aims to test the relationship between the tools of corporate governance (board size and board meetings) and the growth of the construction industry. This study utilized quantitative data collected from secondary sources, involving a total of eight construction institutions. The data was analyzed using the Smart-PLS technique. The results indicated that one hypothesis was accepted, showing a significant relationship between board meetings and growth. Additionally, the study found that board size had a positive and significant effect on growth. By providing both theoretical and practical implications, this research helps fill the gap identified in the literature review. Furthermore, it contributes to expanding the dimensions of the debate in the construction industry sector. The timely approach of the study can assist construction institutions in enhancing their growth and addressing existing gaps.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135397892","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}
The purpose of this research is to determine the influence of Field Work Practice, Self-Efficacy, and Family Environment on the Job Readiness of students from SMK Negeri 40 Jakarta. The research method used in this study is a survey method with a quantitative approach. The population in this study consists of 196 students from SMK Negeri 40 Jakarta. The sampling technique used is proportionate stratified random sampling with the Slovin formula, with a level of difficulty accuracy of 5%, resulting in a sample size of 132 students. The data analysis technique used in this research is Structural Equation Modeling (SEM) PLS using SmartPLS 4.0 software. The data analysis techniques in this research consist of measurement model analysis, structural model analysis, and testing the hypotheses of direct influence. The results show that variable X1 to Y has an original sample value of 0.254, t-statistics of 3.164 > 1.96, and a p-value of 0.001 < 0.05. The results for X2 to Y have an original sample value of 0.192, statistics of 2.565 > 1.96, and a p-value of 0.005 < 0.05. Then, the results for X3 to Y have an original sample value of 0.370, t-statistics of 3.343 > 1.96, and a p-value of 0.000 < 0.05. The F-Square calculation results for variable X1 to Y are 0.288. The F-Square value for variable X2 to Y is 0.179. The F-Square value for variable X3 to Y is 0.189. The results of this research indicate that there is a positive and significant direct influence simultaneously between Field Work Practice, Self-Efficacy, and Family Environment on Job Readiness.
{"title":"THE INFLUENCE OF WORK FIELD PRACTICES, SELF-EFFICACY, AND FAMILY ENVIRONMENT ON THE WORK READINESS OF STUDENTS","authors":"Feny Anindya, None Marsofiyati, Maulana Amirul Adha","doi":"10.55047/marginal.v2i3.717","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.717","url":null,"abstract":"The purpose of this research is to determine the influence of Field Work Practice, Self-Efficacy, and Family Environment on the Job Readiness of students from SMK Negeri 40 Jakarta. The research method used in this study is a survey method with a quantitative approach. The population in this study consists of 196 students from SMK Negeri 40 Jakarta. The sampling technique used is proportionate stratified random sampling with the Slovin formula, with a level of difficulty accuracy of 5%, resulting in a sample size of 132 students. The data analysis technique used in this research is Structural Equation Modeling (SEM) PLS using SmartPLS 4.0 software. The data analysis techniques in this research consist of measurement model analysis, structural model analysis, and testing the hypotheses of direct influence. The results show that variable X1 to Y has an original sample value of 0.254, t-statistics of 3.164 > 1.96, and a p-value of 0.001 < 0.05. The results for X2 to Y have an original sample value of 0.192, statistics of 2.565 > 1.96, and a p-value of 0.005 < 0.05. Then, the results for X3 to Y have an original sample value of 0.370, t-statistics of 3.343 > 1.96, and a p-value of 0.000 < 0.05. The F-Square calculation results for variable X1 to Y are 0.288. The F-Square value for variable X2 to Y is 0.179. The F-Square value for variable X3 to Y is 0.189. The results of this research indicate that there is a positive and significant direct influence simultaneously between Field Work Practice, Self-Efficacy, and Family Environment on Job Readiness.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134919887","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}
Pub Date : 2023-07-29DOI: 10.55047/marginal.v2i3.635
Hendri Gunawan, Heri Pratikto, Madziatul Churiyah
The utilization of a computer-based approach offers numerous advantages for work-based learning in the field of accounting. This approach enables students to simulate intricate accounting tasks and scenarios using specialized software applications, thus furnishing them with a lifelike environment to cultivate practical skills. The electronic module (e-module) encompasses a range of interactive exercises, case studies, and simulations meticulously designed to replicate genuine workplace situations. This research aims to develop an effective computer-based work-based learning (WBL) accounting e-module that enhances students' practical skills and their ability to apply accounting knowledge in real-world scenarios. The research followed a research and development approach, utilizing the Rowntree development model. Formative evaluation was conducted based on Tessmer & Martin's theory. The study consisted of stages including analysis of teaching materials, tailored e-module development, prototype creation (paper-based and computer-based), expert evaluation, and field testing. The developed accounting e-module successfully simulates real workplace situations through interactive exercises, case studies, and simulations. Expert evaluation confirmed the suitability of the learning media. Field testing, encompassing various settings, revealed increased student engagement, motivation, and improved learning outcomes. This research led to the creation of a robust work-based learning (WBL) accounting computer e-module. The module effectively bridges theoretical learning with practical application, enhancing students' skills and performance in the field of accounting. The findings affirm the viability and effectiveness of the developed e-module as a valuable pedagogical tool.
{"title":"E-MODULE DEVELOPMENT COMPUTER BASED ACCOUNTING WORK-BASED LEARNING (WBL)","authors":"Hendri Gunawan, Heri Pratikto, Madziatul Churiyah","doi":"10.55047/marginal.v2i3.635","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.635","url":null,"abstract":"The utilization of a computer-based approach offers numerous advantages for work-based learning in the field of accounting. This approach enables students to simulate intricate accounting tasks and scenarios using specialized software applications, thus furnishing them with a lifelike environment to cultivate practical skills. The electronic module (e-module) encompasses a range of interactive exercises, case studies, and simulations meticulously designed to replicate genuine workplace situations. This research aims to develop an effective computer-based work-based learning (WBL) accounting e-module that enhances students' practical skills and their ability to apply accounting knowledge in real-world scenarios. The research followed a research and development approach, utilizing the Rowntree development model. Formative evaluation was conducted based on Tessmer & Martin's theory. The study consisted of stages including analysis of teaching materials, tailored e-module development, prototype creation (paper-based and computer-based), expert evaluation, and field testing. The developed accounting e-module successfully simulates real workplace situations through interactive exercises, case studies, and simulations. Expert evaluation confirmed the suitability of the learning media. Field testing, encompassing various settings, revealed increased student engagement, motivation, and improved learning outcomes. This research led to the creation of a robust work-based learning (WBL) accounting computer e-module. The module effectively bridges theoretical learning with practical application, enhancing students' skills and performance in the field of accounting. The findings affirm the viability and effectiveness of the developed e-module as a valuable pedagogical tool.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134919885","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}
Pub Date : 2023-07-29DOI: 10.55047/marginal.v2i3.676
Sheila Ardianti, Intan Rahma Sari
Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.
{"title":"THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG","authors":"Sheila Ardianti, Intan Rahma Sari","doi":"10.55047/marginal.v2i3.676","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.676","url":null,"abstract":"Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134919886","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}
Pub Date : 2023-07-28DOI: 10.55047/marginal.v2i3.721
Mayang Sari, Lesi Hertati, Vhika Meiriasari
This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).
本研究旨在确定消费者购买力对增值税(VAT)对奢侈品销售税(PPnBM)的影响。研究人群由Informa Elektronik PIM Palembang的消费者组成，研究样本使用Slovin公式方法确定。本研究属于定量研究的范畴。本研究采用的数据分析包括描述性分析、多元线性回归分析、f检验和t检验分析以及决定系数(R2)分析。研究结果表明，消费者购买力变量对奢侈品销售税(PPnBM)有显著影响。此外，增值税(VAT)变量对奢侈品销售税(PPnBM)也有显著影响。
{"title":"THE EFFECT OF CONSUMER PURCHASING POWER ON VALUE ADDED TAX (PPN) IMPLICATIONS ON SALES TAX ON LUXURY GOODS (PPNBM)","authors":"Mayang Sari, Lesi Hertati, Vhika Meiriasari","doi":"10.55047/marginal.v2i3.721","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.721","url":null,"abstract":"This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656287","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}
Pub Date : 2023-07-28DOI: 10.55047/marginal.v2i3.723
Maradu Ariguna Hutajulu, Dian A. S. Prawansa, Andi Reni
The valuation of companies holds a pivotal role in determining the wealth of shareholders. In the context of the automotive subsector within the Indonesian capital market, understanding the factors that influence company value is of significant interest for investors and stakeholders alike. Two key variables under scrutiny in this research are liquidity and firm size. Liquidity denotes the ability of assets to be readily converted into cash without causing substantial price disruptions, while firm size relates to the scale and scope of a company's operations. This study seeks to investigate the impact of liquidity and firm size on the company value of firms listed on the Indonesia Stock Exchange, specifically within the automotive subsector. The data utilized in this research is quantitative, and the literature review technique is employed to gather data and document research outcomes. The research findings indicate that liquidity has a positive and significant impact on the company value of firms listed on the Indonesia Stock Exchange, particularly in the automotive subsector. On the other hand, firm size also has a positive effect on the company value in the automotive subsector in the Indonesian stock market, but it is not statistically significant.
{"title":"THE INFLUENCE OF LIQUIDITY AND COMPANY SIZE ON THE VALUE OF AUTOMOTIVE SUBSECTOR COMPANIES IN THE INDONESIAN STOCK EXCHANGE","authors":"Maradu Ariguna Hutajulu, Dian A. S. Prawansa, Andi Reni","doi":"10.55047/marginal.v2i3.723","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.723","url":null,"abstract":"The valuation of companies holds a pivotal role in determining the wealth of shareholders. In the context of the automotive subsector within the Indonesian capital market, understanding the factors that influence company value is of significant interest for investors and stakeholders alike. Two key variables under scrutiny in this research are liquidity and firm size. Liquidity denotes the ability of assets to be readily converted into cash without causing substantial price disruptions, while firm size relates to the scale and scope of a company's operations. This study seeks to investigate the impact of liquidity and firm size on the company value of firms listed on the Indonesia Stock Exchange, specifically within the automotive subsector. The data utilized in this research is quantitative, and the literature review technique is employed to gather data and document research outcomes. The research findings indicate that liquidity has a positive and significant impact on the company value of firms listed on the Indonesia Stock Exchange, particularly in the automotive subsector. On the other hand, firm size also has a positive effect on the company value in the automotive subsector in the Indonesian stock market, but it is not statistically significant.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656285","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}
Pub Date : 2023-07-28DOI: 10.55047/marginal.v2i3.712
Liao Yanting, Mahlia Muis, Wardhani Hakim
This article discusses the importance and implementation strategies of human resource localization management in multinational corporations. The localization of human resources is to adapt to the local environment and cultural differences, and to improve employee motivation and loyalty. The implementation of localization management needs to pay attention to the needs of the local market, establish a localization team, formulate recruitment and training plans, and pay attention to labor relationship management. Multinational companies should realize the key role of localization management in successfully entering the local market, and constantly optimize their strategies to adapt to the changing global environment.
{"title":"LOCALIZATION OF HUMAN RESOURCES MANAGEMENT IN MULTINATIONAL COMPANIES","authors":"Liao Yanting, Mahlia Muis, Wardhani Hakim","doi":"10.55047/marginal.v2i3.712","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.712","url":null,"abstract":"This article discusses the importance and implementation strategies of human resource localization management in multinational corporations. The localization of human resources is to adapt to the local environment and cultural differences, and to improve employee motivation and loyalty. The implementation of localization management needs to pay attention to the needs of the local market, establish a localization team, formulate recruitment and training plans, and pay attention to labor relationship management. Multinational companies should realize the key role of localization management in successfully entering the local market, and constantly optimize their strategies to adapt to the changing global environment.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656289","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}
Pub Date : 2023-07-28DOI: 10.55047/marginal.v2i3.749
Ari Susanto
Effective marketing strategies are vital for the success and sustainability of businesses. This study investigates the marketing strategies employed by CV Farm Cikijing, a broiler business seeking to achieve long-term growth and stability. The research adopted a quantitative approach, utilizing survey and interview methods to gather data from the company. Through the application of the IE matrix, the marketing position of the chicken farm business was determined to be in Quadrant V, indicating a phase of growth and stability. To ensure sustainable growth, the study recommends a combination of strategic approaches, including market penetration, market development, and diversification of processed chicken products. These strategies aim to enhance the company's market presence, capitalize on existing markets, and explore new opportunities. The findings of this research hold valuable insights for businesses in the poultry industry and beyond, emphasizing the significance of well-planned marketing strategies in achieving long-term success and resilience in a competitive market landscape. By identifying and implementing suitable marketing approaches, businesses can navigate challenges, optimize growth, and secure a strong foothold in the market.
{"title":"MARKETING STRATEGY OF BROILERS AT CV CIKIJING FARM, SIDOARJO DISTRICT","authors":"Ari Susanto","doi":"10.55047/marginal.v2i3.749","DOIUrl":"https://doi.org/10.55047/marginal.v2i3.749","url":null,"abstract":"Effective marketing strategies are vital for the success and sustainability of businesses. This study investigates the marketing strategies employed by CV Farm Cikijing, a broiler business seeking to achieve long-term growth and stability. The research adopted a quantitative approach, utilizing survey and interview methods to gather data from the company. Through the application of the IE matrix, the marketing position of the chicken farm business was determined to be in Quadrant V, indicating a phase of growth and stability. To ensure sustainable growth, the study recommends a combination of strategic approaches, including market penetration, market development, and diversification of processed chicken products. These strategies aim to enhance the company's market presence, capitalize on existing markets, and explore new opportunities. The findings of this research hold valuable insights for businesses in the poultry industry and beyond, emphasizing the significance of well-planned marketing strategies in achieving long-term success and resilience in a competitive market landscape. By identifying and implementing suitable marketing approaches, businesses can navigate challenges, optimize growth, and secure a strong foothold in the market.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656286","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}
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