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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 23 Documents
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Search results for , issue "Vol. 3 No. 1 (2023): DECEMBER" : 23 Documents clear
WORKING CAPITAL MANAGEMENT MODEL IN WOMEN'S COOPERATIVES Murdiono, Achmad; Mukhlis, Imam; Zagladi, Arief Noviarakhman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.898

Abstract

The presence of Women's Cooperatives or also known as "Kopwan" in society is crucial for aiding the government in addressing economic challenges, reducing unemployment, enhancing family financial well-being, and tackling gender issues. Despite their significant role, the existence of Kopwan requires careful attention, as many face stagnation at the business level, attributed in part to challenges in effectively managing working capital. This qualitative descriptive research aims to elucidate the meaning, sources, and management of working capital for Kopwan, utilizing data gathered through interviews and observational methods. The qualitative descriptive approach is chosen for its ability to directly depict and interpret the phenomena occurring in the investigated field. The findings reveal that Kopwan views working capital not merely as money but also as trust and networks. The management of working capital in Kopwan encompasses planning, organizing, and monitoring stages, and the applied model has proven effective in helping cooperatives successfully navigate operational aspects and enhance financial performance.
THE INFLUENCE OF WORK EXPERIENCE, KAIZEN CULTURE, AND COMPETENCE ON EMPLOYEE PERFORMANCE MUSHROOM MSMES IN KEDIRI Syahputra, Erwin; Sudarmiatin, Sudarmiatin; Wardana, Ludi Wishnu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.906

Abstract

This research seeks to explores the influence of work experience, kaizen culture, and competence on the performance of employees in Mushroom Micro, Small, and Medium-Sized Enterprises (MSMEs) in Kediri. The study encompassed the entire population of MSME Mushroom employees in Kediri, totaling 45 individuals, employing a saturated sampling technique where all respondents were considered as samples. Data collection methods involved observation, interviews, questionnaires, and literature studies, with data measurement conducted through the Likert scale. Analysis of the collected data employed validity tests, reliability tests, multiple linear regression tests, t tests, F tests, and the coefficient of determination, facilitated by SPSS 16.0. The results of the multiple linear regression analysis indicated that all independent variables significantly influenced the dependent variable, which is employee performance. The coefficient of determination revealed a percentage of 70.9%, signifying that work experience, kaizen culture, and competence collectively account for this portion of the variance in the performance variable. The remaining 29.1% is attributed to other variables not scrutinized in this research. These findings highlight the substantial influence of the specified factors on employee performance within the context of Mushroom MSMEs in Kediri.
EXPLORING THE CORRELATION BETWEEN EDUCATION AND INCOME: THE IMPACT OF EDUCATION ON PERSONS WITH DISABILITIES IN THE FORMAL SECTOR Sari, Putri Meliza; Bachtiar, Nasri; Taifur, Werry Darta
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.907

Abstract

Education is the key gateway for people with disabilities to become skilled laborers for self-reliance and to create better welfare. Using Sakernas data for 2021, this study aims to analyze the impact of education level on people with disabilities between two groups, namely people with disabilities with high education and people with low education, with additional observations on people with disabilities working in the formal or informal sector. The sample selected for the study is made up of workers with disabilities who have an income of 27,049. The higher education category is the level of education completed by persons with disabilities at the equivalent of high school to doctoral level, while the low education group is the level of education of persons with disabilities at the junior high school level and below. The results of the Propensity Score Matching (PSM) method state that higher education and working in the formal sector have an impact of more than 58 percent on increasing their income compared to persons with disabilities who have low education and work in the informal sector.
THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES: (Empirical Study on Regional Apparatus Organization (OPD) Bungo District Service) Putri Ayu, Ronika; Yudi, Yudi; Gowon, Muhammad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.914

Abstract

This study aims to investigate the influence of budget participation on the performance of government areas, with organizational commitment as a moderating factor, and organizational culture as a moderator within the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The population for this study consists of the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The research sample was selected using the saturated sample method, which involves using the entire population as the research sample from 18 Regional Apparatus Organizations (OPD) Departments in Bungo Regency. The research employs a quantitative method, and primary data were collected through distributed questionnaires to respondents. This study found that involvement in budget decisions significantly impacts local government effectiveness. The influence of organizational culture on this relationship was also observed. However, there was no evidence of organizational commitment moderating this relationship. The coefficient of determination (R Square) indicates that regional government performance is influenced by budget participation, organizational commitment, organizational culture, and their interactions. These factors explain approximately 52.5% of the variation in government performance, with the remaining 47.5% attributed to unidentified factors outside the model.
DEVELOPMENT STRATEGY FOR MICRO, SMALL AND MEDIUM ENTERPRISES OF PALEMBANG CITY Wulandari, Novita; Tambuh, Bastiar; Herdayani, Fitri; Rahayu, Yoni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.915

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in bolstering the economy, particularly in employment, contributing significantly to the stability of both regional and broader financial systems. This research, employing a qualitative approach involving observation, interviews, and documentation studies, seeks to identify and map potential MSME areas in Palembang City. The study's findings encompass the thorough identification and mapping of these enterprises across each sub-district in Palembang City, elucidating 22 strategic issues such as capital, marketing, infrastructure, licensing, and innovation. Furthermore, the research sheds light on the spatial distribution of MSMEs, categorizing them based on zoning and business type. Notable examples include the culinary business center in Bukit Kecil sub-district, the cracker and kemplang business center in Sukarami sub-district, the songket business center in Ilir Barat II sub-district, and the jumputan business center in Kertapati sub-district. This comprehensive analysis contributes valuable insights into the multifaceted dynamics of MSMEs, offering a foundation for informed policy decisions and strategic planning to enhance economic sustainability.
DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE: (Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province) Astrina, Herwinda; Rahayu, Sri; Kusumastuti, Ratih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.948

Abstract

The management of direct grant funds for regional elections requires streamlined processes within the Provincial Election Supervisory Agency and Regency/City Election Supervisory Committees. Technical Instructions outlined in a 2019 decree guide work plans, budgets, administration, accountability, and reporting. Efforts to prevent fraud in grant management are essential for reliable financial reporting, operational efficiency, auditor confidence, legal compliance, and asset protection. Controls, whether preventive or detective, manual or automatic, play a crucial role in these efforts. This research aims to analyze the Determinants of Fraud Prevention in Financial Management of Grant Funds. The context chosen was the Bawaslu of Jambi Province and the Bawaslu of Districts/Cities throughout Jambi Province, totaling 65 people. The analytical tool used in this research is SMART PLS. The results can be concluded that the competency of the work unit apparatus has no effect on preventing fraud in the financial management of grant funds, the internal control system has an effect on preventing fraud in the financial management of grant funds, Whistleblowing systems have an effect on preventing fraud in the financial management of grant funds.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE Kusumathias, Intan Putri; Rahayu, Sri; Wiralestari, Wiralestari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.949

Abstract

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.
FINANCIAL LITERACY AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW Musthafa, Imelfina; Handra, Hefrizal; Bachtiar, Nasri; Taifur, Werry Darta; Ariyanto, Edi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.956

Abstract

This research aims to examine various articles regarding the influence of financial literacy on the performance of MSMEs. The literature used in this research comes from indexed journal databases searching for the keywords "financial literacy" and "performance". This research found various factors involved in measuring the influence of financial literacy on MSME performance consists of: dimensions of financial literacy, namely: knowledge, attitudes and behavior; factors that influence financial literacy are age, gender, education, length of work and income; strategies to increase financial literacy through training; MSME performance are: financial and non-financial performance. The impact of financial literacy on MSME performance is influenced by many factors. This research provides input for policy makers to increase the level of financial literacy of MSME business actors so that MSME performance becomes better, competitive and has a competitive advantage.
E-COMMERCE UTILIZATION EFFORTS ENTREPRENEURS IN INDONESIA Meilisa, Meilisa; Bachtiar, Nasri; Taifur, Werry Danar; Ridwan, Endrizal
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.957

Abstract

To increase competitive advantage and expand markets, digitalization brings new trends with technological innovation in the form of e-commerce. Using Sakernas data for 2021, the research intends to analyze the impact of using e-commerce on business actors between two groups, namely business actors using e-commerce and those without using e-commerce for their business. The selected sample in the research was business actors who did not yet have permits for their business activities, namely 36,703. The e-commerce category is: product promotion with internet coverage, and sales carried out through marketplaces (Tokopedia, Bukalapak, Olx, etc). The results show that business actors who utilize e-commerce have higher income than business actors without using e-commerce in their business, which is influenced by human capital (education), digital skills (use of computers and smartphones), socio-demographics (age, gender), with the Propensity Score Matching (PSM) method.
IMPLEMENTATION OF FERTILIZER SUBSIDIES: IMPACT ON AGRICULTURE AND FOOD SECURITY IN INDONESIA (A CRITICAL REVIEW) Putri, Mega Amelia; Taifur, Werry Darta; Bachtiar, Nasri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.958

Abstract

Fertilizer subsidies are an essential economic policy affecting Indonesia's agricultural sector and food security. This article critically reviews the implementation of fertilizer subsidies and its impact on agricultural economic growth. We analyze changes in policies and approaches implemented in recent years and their impact on resource allocation efficiency and agricultural productivity. By considering the interactions between government policies, agricultural markets, and economic dynamics, this Research identifies factors that influence the success and failure of fertilizer subsidy programs from an economic perspective. The results provide in-depth insight into the impact of fertilizer subsidy policies on economic growth in the agricultural sector and food security in Indonesia and provide a basis for improving more efficient and sustainable policies.

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