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Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Published by Transpublika Publisher
ISSN : 28099222     EISSN : 28098013     DOI : https://doi.org/10.55047/marginal
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business, management and economic studies. MARGINAL goal is to advance and promote innovative thinking in accounting, business, management, and economic related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among scholars as well as creative thinking and application-oriented issues can be enhanced.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): JUNE" : 22 Documents clear
THE INFLUENCE OF LOCUS OF CONTROL AND INDUSTRY WORK PRACTICE TO WORK READINESS Kusumaningsih, Andini; Purwana, Dedi; Suherdi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.681

Abstract

Locus of control refers to an individual's belief in their ability to control and influence outcomes in their lives. It can be categorized as internal (personal control) or external (attributing outcomes to external factors). This study aims to investigate the impact of locus of control and industrial work practices on work readiness among twelfth-grade students at SMKN 50 Jakarta. The study uses a quantitative approach with multiple linear regression analysis using IBM SPSS 24.0 software. A Likert scale questionnaire is used for the survey method. The accessible population for the study is 211 students, with a sample size of 138 students determined using the Slovin formula and a 5% margin of error. Proportionate stratified random sampling is used as the sampling technique. The data analysis procedure includes: 1.) Analysis of test requirements through normality and reliability tests; 2.) Examination of classical assumptions involving tests for multicollinearity and heteroscedasticity; 3.) Multiple regression analysis; 4.) Hypothesis testing using the F-test and T-test; and 5.) Evaluation of the coefficient of determination. The findings show a positive and significant influence between locus of control, industrial work practices, and job readiness. The coefficient of determination indicates that 41.0% of the variability is explained by the variables studied, while the remaining 59% is influenced by external factors beyond the scope of this study.
ANALYSIS OF FINANCIAL DISTRESS IN BROADCASTING SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Febinda; Ruma, Zainal; Anwar; Amin, Andi Mustika; Ramli, Anwar
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.661

Abstract

Financial distress, also known as financial difficulties, refers to a situation in which a company experiences unhealthy financial conditions or a crisis. It typically starts with increasing liquidity pressure and continues with a decrease in the value of company assets, ultimately leading to bankruptcy. Bankruptcy poses a significant risk for companies; however, this risk can be minimized or prevented through the use of bankruptcy detection models or tools. The purpose of this study was to assess the financial distress of companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the period of 2017-2021. The Springate, Zmijewski, and Grover models were employed for this analysis. The study's population comprised companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the specified period, amounting to 5 companies. A research sample of 4 companies was selected using a purposive sampling technique. The findings indicate that according to the Springate model, two companies, namely PT. MDIA Tbk with a rate of 80% and PT. VIVA Tbk with a level of 100%, were in a state of financial distress. The Zmijewski model identified PT VIVA Tbk as the only company in financial distress with a level of 80%. Additionally, based on the Grover model, PT. VIVA Tbk exhibited a financial distress level of 40%.
THE EFFECT OF MOTIVATION ON EMPLOYEE PERFORMANCE AT UPTD PUSKESMAS PINRANG Yulistiana; Tawe, Amiruddin; Maulana Haeruddin, Muh. Ikhwan; Kurniawan, Agung Widhi; Wardhana Haeruddin, Muh. Ilham
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.662

Abstract

Motivation plays a crucial role in influencing employee performance across various dimensions. When employees are motivated, they exhibit higher levels of engagement, productivity, and commitment towards their work. The objective of this study is to examine the impact of work motivation on employee performance at UPTD Puskesmas Pinrang, Wajo Regency. Quantitative data was collected through questionnaires distributed to a sample of 51 individuals, specifically tailored to address the research problem. The collected data was then subjected to analysis using the simple linear regression method, with data processing performed using SPSS software to validate the research hypotheses. The findings indicate that the motivation variable yields a significant level of 0.000, which is smaller than the threshold value of 0.05. Moreover, the coefficient value of 0.650 demonstrates a positive influence on the dependent variable.
DO INVESTMENTS AND INDEPENDENCY INFLUENCE FIRM PERFORMANCE IN LIGHT OF PERFORMANCE MANAGEMENT: A STUDY IN KUWAIT Alabdullah, Tariq Tawfeeq Yousif; Zubon, Zahraa Waleed
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.675

Abstract

There has been inconsistency and contradictory findings regarding the relationship between corporate governance mechanisms and performance. This study aims to introduce new concepts by evaluating the impact of board independence and board ownership (managerial ownership) on business success. The analysis in this study utilizes Structural Equation Modeling (SEM) and Partial Least Squares (PLS). The sample consists of 62 manufacturing companies listed on the Kuwait Stock Exchange in 2022. The findings demonstrate the relationship between return on assets and various indicators of company success, including board independence and managerial ownership. The study has practical implications, urging policymakers in Kuwait to prioritize internal control systems in manufacturing companies to contribute more effectively to the country's financial industry. By shedding light on under-researched areas such as the impact of managerial ownership and board independence on firm performance, this study contributes to the existing literature on corporate governance.
DEVELOPMENT OF BASIC FINANCIAL ACCOUNTING E-BOOKLETS AS LEARNING MEDIA Pramika, Depi; Pratikto, Heri; Churiyah , Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.632

Abstract

The utilization of e-booklets as learning media offers numerous advantages, serving as a digital resource to support the teaching and learning of fundamental concepts and principles in financial accounting. This research aims to develop an e-booklet on financial accounting fundamentals, intending to create a valid and practical learning medium. The method employed in this study is Research and Development (R&D) with the Rowntree development model, encompassing planning, development, and evaluation stages. The results demonstrate that the developed e-booklet on financial accounting basics has undergone rigorous validity testing and proves to be highly practical for educational purposes. This innovation presents an interactive learning medium that can be accessed conveniently online or offline through smartphones and other devices, paving the way for new opportunities in the field of education.
E-MODULE DEVELOPMENT COMPUTER BASED ACCOUNTING WORK-BASED LEARNING (WBL) Gunawan, Hendri; Pratikto, Heri; Churiyah, Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.635

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.
E-MODULE DEVELOPMENT OF IT-BASED DISCOVERY LEARNING APPROACH Januardi; Pratikto, Heri; Churiyah, Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.636

Abstract

This study aims to develop an entrepreneurship e-Module based on IT-based discovery learning model approach and assess its impact on student engagement and learning outcomes. The research followed a research and development approach using the ADDIE model. Data was collected through observations, questionnaires, pretest and posttest assessments. The study comprised three stages: (1) Analysis of student learning needs, resulting in a draft e-Module; (2) Design and creation of a prototype e-entrepreneurship module using the Canva application; and (3) Thorough validation of the prototype by expert e-Module media validators and entrepreneurship subject matter experts. The developed entrepreneurship e-Module, structured around the IT-based discovery learning model, demonstrated high validity (4.34) during expert validation. In field tests, the module engaged 100 students and a small group of 8 students, leading to increased motivation and interest. In a class of 25 sixth-semester accounting education students, learning outcomes improved by 40% compared to the pre-e-Module phase. Student activity also notably increased, as indicated by observations and questionnaires. The integration of the entrepreneurship e-Module within the IT-based discovery learning model framework proved not only feasible but also highly effective in enhancing student engagement and learning outcomes.
THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG Ardianti, Sheila; Sari, Intan Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.676

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.
THE EFFECT OF COMPANY SIZE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT: (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange for the Period 2016-2021) Alsavina, Zeninah; Finatariani, Endah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.686

Abstract

In the context of the expanding economy in Indonesia, the management of companies faces increased competition, necessitating effective strategies to stay competitive. Financial reports play a crucial role in evaluating a company's performance and aiding decision-making processes for both management and investors. Among the essential elements used to assess management performance in financial statements is profit, presented in the profit/loss statement. This study aims to provide empirical evidence on the effect of firm size and financial performance, proxied by profitability and leverage, on earnings management in mining companies listed on the Indonesia Stock Exchange during the period of 2016-2021. The research adopts a quantitative approach and utilizes secondary data from the selected mining companies. The population comprises mining companies listed on the Indonesia Stock Exchange, and the sample is obtained through purposive sampling, resulting in 66 data points from 11 companies over a 6-year period. Data analysis involves multiple linear regression, descriptive statistical tests, panel data regression model analysis, Common Effect Model selection test, classical assumption test, and multiple linear testing using Eviews version 11 for data processing. The research findings indicate that when considered together, Company Size and Financial Performance, represented by Profitability and Leverage, have a significant impact on Earnings Management. Specifically, Financial Performance, proxied by Profitability, is found to exert a notable effect on Earnings Management. However, the study reveals that Firm Size and Financial Performance, proxied by Leverage, do not significantly influence Earnings Management.
THE INFLUENCE OF MACROECONOMIC FACTORS, INVESTMENT RISK, AND FINANCIAL PERFORMANCE ON STOCK RETURN OF THE LQ45 INDEX 2016-2021 PERIOD AT THE IDX Mujahidah, Najihul; Budiyanti, Hety; Nurman; Ramli, Anwar; Musa, Muh. Ichwan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.688

Abstract

Macroeconomic factors refer to broader economic indicators such as inflation, interest rates, GDP growth, and exchange rates. These factors can significantly impact stock returns as they reflect the overall health and performance of the economy. This study aims to analyze the effect of macroeconomic factors, investment risk, and financial performance on stock returns for the LQ45 index for the 2016-2021 period. The research employs quantitative methods and multiple linear regression analysis to systematically explore the relationships between these variables. Data from 27 companies were sampled based on specific criteria, and the analysis was conducted using the SPSS version 22 program. The findings reveal that inflation has a significant and positive effect on stock returns for the LQ45 index, while interest rates have a non-significant negative impact. Additionally, Beta shows a positive but non-significant effect, and ROA has a non-significant negative influence on index stock returns.

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