Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
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.
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<![CDATA[ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE ]]>
<![CDATA[Alabdullah, Tariq Tawfeeq Yousif]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.835
<![CDATA[Effective knowledge management (KM) is crucial for corporate success in today's fast-paced business landscape. This theoretical study explores how KM processes impact organizational performance. It provides a comprehensive framework drawn from existing literature to explain how KM can enhance decision-making, innovation, and operational efficiency when employed strategically. The study highlights key KM components: knowledge creation, dissemination, storage, and application, shaping business success. It categorizes and examines these elements, revealing their intricate relationships. The research explores how an open, collaborative culture promotes knowledge sharing and organizational performance. Additionally, it delves into the role of leadership in fostering a KM-focused culture, emphasizing leaders' influence on knowledge-driven initiatives. It shows how KM practices drive innovation by integrating insights from diverse areas. The study emphasizes leveraging digital platforms for information sharing, despite potential challenges like information hoarding and resistance. Overall, it underscores KM's vital role in organizational performance and provides insights for strategic decision-making in dynamic business environments.]]>
<![CDATA[AUDIT COMMITTEE FEATURES, SUSTAINABILITY DISCLOSURE, AND CORPORATE PERFORMANCE IN CHARLOTTE FINANCIAL SERVICE COMPANIES ]]>
<![CDATA[Almashhadani, Mohammed]]>;
<![CDATA[Almashhadani, Hasan Ahmed]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.837
<![CDATA[This study delves into the intricate relationships between Audit Committee (AC) characteristics, sustainability disclosure standards, and corporate performance within the domain of Charlotte's Financial Services Companies. The primary objective is to investigate the complex interplay between AC attributes and the extent of sustainability-related data dissemination among financial entities based in Charlotte. Leveraging a comprehensive dataset spanning 2016 to 2020, covering 537 organizations, the study endeavors to unearth the fundamental mechanisms that underlie the connection between AC characteristics and sustainable disclosure practices. The findings of this study hold significant potential for shedding light on sustainability disclosure practices within Charlotte's financial sector. The central claim posits that robust ACs, emblematic of effective governance processes, may serve as conduits for elevating sustainability disclosure standards. This study introduces a pioneering paradigm, bridging the pivotal role of audit committee characteristics with sustainability disclosure requisites and corporate performance. Empirical support underpins the hypothesis of a positive association between select AC characteristics and the extent of sustainability disclosure. These findings provide actionable insights for managers and practitioners to cultivate specialized governance approaches that bolster sustainable disclosure, ultimately enhancing overall business well-being. By elucidating the intricate interplay between AC characteristics, sustainability disclosure, and company performance in the unique context of Charlotte's Financial Services Companies, this study advances our current understanding and adds to the growing body of research in corporate governance and sustainability strategies. The implications extend beyond Charlotte, offering a conceptual blueprint for fostering sustainable practices through effective governance structures in the financial services industry.]]>
<![CDATA[THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE: (Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period) ]]>
<![CDATA[Safittri, Wahyu]]>;
<![CDATA[Mukhzarudfa]]>;
<![CDATA[Kusumastuti, Ratih]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.844
<![CDATA[This research delves into the determinants of financial reporting timeliness, with a specific focus on the moderating effect of profitability. It examines factors such as company size, auditor quality, and audit opinion in the context of 46 banking companies listed on the Indonesian Stock Exchange, utilizing secondary data from the exchange itself. Employing the Partial Least Modeling (PLS-SEM) Structural Equation Modeling approach, the study reveals noteworthy insights. It finds that company size and auditor quality significantly impact reporting timeliness, indicating that larger companies and those with higher-quality auditors tend to report financial information more promptly. Surprisingly, neither audit opinion nor profitability demonstrates a direct influence on financial reporting timeliness, although profitability does act as a moderator, significantly affecting the relationship between company size and reporting timeliness. However, profitability does not play a similar moderating role in relationships involving auditor quality and audit opinion. In summary, this research elucidates the multifaceted nature of factors influencing financial reporting timeliness in the banking sector of the Indonesian Stock Exchange, highlighting the direct impacts of company size and auditor quality alongside the nuanced role of profitability as a moderator in specific relationships.]]>
<![CDATA[PROMOTING FIRM PERFORMANCE VIA BOARD OF DIRECTORS EFFECTIVENESS : A STUDY OF FINANCIAL SERVICES COMPANIES IN NEW ORLEANS ]]>
<![CDATA[Salim, Shahad]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.848
<![CDATA[This study explores the critical link between board effectiveness and company performance, focusing on New Orleans' financial services sector. In today's dynamic business landscape, boards of directors play a pivotal role in guiding organizations towards sustainable growth and value creation. The research aims to contribute significantly to the corporate governance discourse by introducing novel metrics such as cash flow and value-added production, expanding the scope of analysis beyond traditional financial indicators. We emphasize two key factors: gender diversity and director tenure, offering a holistic understanding of board composition. The empirical analysis draws from a dataset of financial services firms in New Orleans, revealing that boards with gender diversity and experienced directors excel in strategic decision-making, risk management, and innovation. This highlights the importance of building diverse and knowledgeable boards that blend seasoned business leaders with fresh perspectives. The findings hold broader implications for policymakers, who can advocate for policies promoting diversity and experience in corporate governance. Investors gain insights into value drivers beyond traditional metrics, facilitating partnerships with companies prioritizing comprehensive performance improvement. The study illuminates the intricate relationship between board effectiveness and company success in New Orleans' financial services sector. The unique methodology combines innovative performance indicators and an integrated framework, providing a comprehensive view of the value created by diverse and experienced boards. These insights inform investment strategies, policy development, and strategic decision-making, fostering long-term company performance and societal benefit.]]>
<![CDATA[THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM ]]>
<![CDATA[Fitriyah]]>;
<![CDATA[Jelanti, Desi]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.853
<![CDATA[Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).]]>
<![CDATA[ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE ]]>
<![CDATA[Ahmadian, Sahar]]>;
<![CDATA[Rastegar, Ali]]>;
<![CDATA[Malekmohammadi, Vahid]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.859
<![CDATA[There is a growing body of research on the importance of organizational change project performance in the environmental turbulence. However, knowledge about this subject is still limited. To address this gap, this research is an attempt to investigate if environmental turbulence and the previous experience of an organization can influence its capacity for change and influence its performance. To answer this question, a cross-sectional survey was used to gather data for this study. To this purpose, out of 230 experts in one of the organization in Iran, 160 were sent the questionnaires, and data from 156 usable and completed questionnaires were analyzed. The analysis of inferential data was carried out using Partial Least Squares Structural Equation Modeling with the help of Smart PLS software. Finding showed environmental turbulence and its dimensions including intensity, technological turbulence, and market turbulence have a positive effect on organizational capacity for change. Moreover, the previous experience of change affects organizational capacity for change. Data analysis also indicates that this capacity has an effect on the performance of change projects. Different organizations of any size can use the results of this study to increase the performance of change projects.]]>
<![CDATA[THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT ]]>
<![CDATA[Kholifaturrohmah, Ramita]]>;
<![CDATA[Widiastuti, Ekaningtyas]]>;
<![CDATA[Mulasiwi, Cut Misni]]>;
<![CDATA[Wakhidati, Yusmi Nur]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.873
<![CDATA[Every company must be able to compete in facing the challenges of globalization. Increasing business actors' competence (knowledge, skills, abilities) and innovative products is a primary concern to win the competition and achieve business sustainability. Mainly if MSMEs can utilize social media strategically in developing their business. This research focuses on MSMEs in the Banyumas Regency area to examine increasing entrepreneurial competence, innovation and the use of social media towards achieving sustainable MSMEs. The sample obtained was 51 MSME respondents. The analysis method uses multiple regression. Based on the results of the analysis, it shows that knowledge and social media have a positive and significant effect on the sustainability of MSMEs. In contrast, skills, abilities and innovation do not affect the sustainability of MSMEs. Based on the research results, the implication is that MSME actors can pay more attention to skills, abilities, and innovation, which must continue to be improved to produce better patterns, motifs and product quality and will maintain the company's existence and compete sustainably.]]>
<![CDATA[THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE : (Study on Employees of PT Bank Tabungan Negara Medan Branch Office) ]]>
<![CDATA[Siahaan, Josepin]]>;
<![CDATA[Mardhiyah, Ainun]]>;
<![CDATA[Siregar, Onan Marakali]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.875
<![CDATA[In today's dynamic and competitive business environment, organizations are increasingly recognizing the pivotal role that employee performance plays in achieving sustainable growth and maintaining a competitive edge. Consequently, understanding the factors that contribute to and influence employee performance has become a focal point for many contemporary organizations. Perceived organizational support and work engagement have emerged as two key variables that significantly impact employee performance and overall organizational effectiveness. This research aims to analyze the influence of perceived organizational support and work engagement on the performance of employees at the PT Bank Tabungan Negara (Persero) Medan Branch Office. This study employs quantitative research methods with a causal approach (cause and effect). The population comprises 158 employees from the PT Bank Tabungan Negara Medan Branch Office, with 61 employees participating as the sample. Data collection methods include questionnaires, observations, interviews, and data analysis using multiple linear regression analysis. The research findings reveal three significant conclusions: 1) Perceived organizational support significantly influences employee performance with a significance value of 0.046. 2) Work engagement significantly affects employee performance with a significance value of 0.000, indicating its strong impact. 3) Both perceived organizational support and work engagement jointly and significantly impact employee performance, with a significance value of 0.000, emphasizing their combined importance in enhancing employee performance at the organization.]]>
<![CDATA[EFFECT OF WORK ATTITUDE, EMPLOYEE COMPETENCY AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE: (Study on Employees of PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery and Asset Sales Unit Division) ]]>
<![CDATA[Marpaung, Silviana]]>;
<![CDATA[Siregar, Onan Marakali]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.876
<![CDATA[Employee performance is one aspect that must be considered by the company because if the employee's performance is not appropriate, it will affect the development and progress of the company. Hence, it is crucial to evaluate work attitude and enhance employee skills in their work environment. This study examines how work attitude, employee competency, and the work environment impact employee performance at PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery & Asset Sales Unit Division. The data collection method used in this study was primary data obtained by distributing questionnaires while secondary data was obtained through library research. The results unveil that the variable work attitude, employee competency and work environment have a partial and significant effect on employee performance. The variables work attitude, employee competence and work environment also have a simultaneous and significant effect on employee performance. In conclusion, this study emphasizes that work attitude, employee competence, and the work environment are key factors in enhancing employee performance, ultimately benefiting the company's growth and progress, as seen at PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery & Asset Sales Unit Division.]]>
<![CDATA[THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE: (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period) ]]>
<![CDATA[Dupa, Anissa Wulan]]>;
<![CDATA[Hizazi, Ahmad]]>;
<![CDATA[Wahyudi, Ilham]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER ]]>
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DOI: 10.55047/marginal.v3i1.893
<![CDATA[The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.]]>
