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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 27 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): MARCH" : 27 Documents clear
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE Hanifah, Fitria; Widiastuti, Ekaningtyas; Najmudin, Najmudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.913

Abstract

This study examines the effect of tax avoidance, profitability, and leverage in dividend policy; this case study was conducted at IDX80. IDX80 is a list created by the Indonesian stock exchange where this index measures the price performance of 80 stocks with high liquidity and large market capitalization. This research was conducted in 2018 - 2021, using a purposive sample method; 96 samples were obtained. The results of this study indicate that tax avoidance does not affect the company's dividend policy, while profitability and leverage affect dividend policy. Legal tax avoidance by the company does not have a direct effect on the company's dividend policy. So, even though the company practices tax avoidance, this will not have a significant effect on the decision to distribute dividends. Profitability has a positive and significant impact on dividend policy, which means that if the company's profitability increases, the dividend policy will also increase. Then leverage has a negative and significant effect on dividend policy, which means that when the company's leverage is high, the dividends distributed by the company will decrease. Then, this study uses liquidity as a moderating variable, showing that liquidity moderates the relationship between profitability and dividend policy. In contrast, high liquidity can weaken the relationship between profitability and dividend policy.
ANALYSIS OF HORIZONTAL FISCAL IMBALANCE IN SOUTH SULAWESI PROVINCE: WILLIAMSON INDEX AND KLASSEN TYPOLOGY APPROACH Romadhon, Ahmad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.935

Abstract

This study aims to investigate horizontal fiscal imbalance in South Sulawesi Province using the Williamson Index and Klassen Typology analysis approach. The province has abundant natural resources. However, it faces complex economic dynamics, leading to disparities in the distribution of economic benefits between regions. The results of the Williamson Index analysis show significant fluctuations in the level of fiscal imbalance over the 2018-2022 period, emphasizing the need for effective policy interventions. Meanwhile, the Klassen Typology illustrates the economic diversity of different regions in South Sulawesi, with Makassar City being a prominent center of economic growth. This research makes an important contribution to the understanding of fiscal imbalance at the regional level and provides a basis for more focused and data-driven policy formulation. Taking into account economic, social, and policy aspects, this study proposes a differentiated and inclusive policy approach to address fiscal imbalance, promote equitable economic growth, and achieve sustainable development in South Sulawesi.
WHAT DO WE KNOW ABOUT CUSTOMER SATISFACTION IN THE HOSPITALITY AND TOURISM INDUSTRY? THE GLIMPSE FROM A BIBLIOMETRIC ANALYSIS Munawaroh, Nuril Aulia; Mukhlis, Imam; Zagladi, Arief Noviarakhman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.944

Abstract

Numerous previous studies have emphasized that investigating customer behavior in hospitality and tourism services is a crucial research area that significantly impacts the industry's success, particularly in terms of customer satisfaction. According to a report by Small Business Chron, customer satisfaction holds paramount importance in the hospitality and tourism industry, where customers pay close attention to the quality of service they receive. The goal of this paper is to offer researchers a systematic view of how this topic contributes to the development of effective research channels for future analysis and research on the subject. The method used is bibliometric analysis, and mapping analysis has been conducted involving 107 articles from the SCOPUS database on customer satisfaction spanning from the year 2013 to 2023. The study employs bibliometric analysis of literature using Vosviewer. The findings reveal that research on customer satisfaction has steadily grown over the study period in the hospitality and tourism industry. The network analysis of customer satisfaction publications indicates that important themes covered include service quality, customer experience, customer value, and customer reviews
THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Widyaningrum, Agustina Wahyu; Dewi, Fajar Gustiawaty; Syaipudin, Usep
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
STRATEGIC MANAGEMENT ACCOUNTING INFORMATION, SERVICE QUALITY, AND KNOWLEDGE MANAGEMENT TO COMPANY PERFORMANCE: A LITERATURE REVIEW Anisman, Hafizh Billy; Dewi, Fajar Gustiawaty; Oktavia, Reni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.952

Abstract

The objective of this study is to investigate the influence of Strategic Management Accounting Information, service quality, and Knowledge Management on institutional performance. Through the utilization of a literature review methodology, this research examines the SINTA and Scopus databases, which are valuable sources of Indonesian scholarly publications spanning the last ten years. By systematically organizing the findings, methodologies, and concepts in a chronological manner, this literature review offers a comprehensive overview of the research progress regarding the interplay between strategic management accounting, service quality, knowledge management, and performance. The effective integration of strategic management accounting plays a crucial role in optimizing strategic decision-making, managing resources, and enhancing the quality of healthcare services. Additionally, a focus on service quality variables such as patient safety and operational efficiency creates an environment that supports operational growth and establishes a strong reputation. The synergy among these elements is expected to make a significant contribution to the competitive landscape and the overall advancement of the institution in the future.
ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW Miharsi, Diah; Gamayuni, Rindu Rika; Dharma, Fitra
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.954

Abstract

Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among these methods. The methodology employs a literature review approach using the SINTA and Scopus databases to gather information from scholarly publications in the last 10 years. The choice of these databases is based on the excellence of SINTA as a local Indonesian database and Scopus as a deep international data source. The research objectives include testing the influence of each method in detecting Fraudulent Financial Reporting and analyzing their comparative levels. The theoretical contribution involves enhancing knowledge for readers and researchers, providing references for further research. In practical terms, the research is expected to offer insights to readers, especially investors, for considering the most appropriate analytical method in identifying and preventing Fraudulent Financial Reporting in investment decision-making.
THE EFFECT OF MACROECONOMIC VARIABLES ON THE PRICE OF SHARIA HEALTH SECTOR SHARES LISTED ON THE JAKARTA ISLAMIC INDEX 70 (JII70) FOR THE PERIOD 2018-2022 Anwar, Indah Lestari; Fitrianti, Retno; Slamet, Sukmatica; Amri, Armin; Rahman, Aulia
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.994

Abstract

This study examines the impact of macroeconomic factors on the performance of health sector sharia stocks listed on the Jakarta Islamic Index 70 (JII 70). The research adopts a quantitative approach, utilizing panel data regression to analyze the relationship between inflation, exchange rates, and the share prices of health sector issuers included in the JII 70. This research falls under the category of quantitative descriptive analytics. The population of this study consists of all health sector issuers listed on the JII 70 Islamic stock index. The sample includes health sector issuers registered on the JII 70 Islamic stock index from 2018 to 2022. The findings reveal that inflation has no significant impact on health sector Islamic stocks. Furthermore, the results indicate a negative correlation between exchange rates and stock prices, although this relationship is not statistically significant. Overall, the macroeconomic variables examined, namely inflation and exchange rates, do not exert a significant influence on the value of Islamic equities in the healthcare sector. Nevertheless, investors should still monitor these indicators as economic conditions can change unpredictably.
THE LONG-TERM EFFECT OF FOREIGN DEBT AND FOREIGN DIRECT INVESTMENT (FDI) ON ECONOMIC GROWTH IN INDONESIA Meilisa, Meilisa; Handra, Hefrizal; Yonnedi, Efa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.1004

Abstract

In light of Indonesia's status as a developing nation with constrained financial resources, the imperative for strategic decision-making by the government to foster sustained economic growth becomes evident. This research delves into an analysis of the enduring repercussions of foreign debt and foreign direct investment (FDI) on Indonesia's economic landscape. The study employs a comprehensive examination of time series data spanning from 1990 to 2022, employing both the Bounds test cointegration approach and the ARDL model to scrutinize the dynamics at play. The empirical findings underscore the multifaceted influence of foreign debt and FDI on Indonesia's economic growth, illustrating that these factors exert both short- and long-term impacts. Moreover, the research identifies the export control variable as a pivotal factor, indicating an immediate effect on Indonesia's economic development albeit without a lasting impact. Consequently, this unveils a nuanced interplay of variables that contribute to the nation's economic trajectory. In light of these insights, the study posits that the Indonesian government must adopt a judicious and discerning approach in formulating and executing policies related to exports, foreign debt, and FDI. Recognizing the dual temporal impact of foreign debt and FDI, policymakers are urged to balance short-term economic imperatives with a commitment to long-term sustainable growth. The immediate influence of the export control variable further underscores the need for agile and adaptive policy management to navigate the intricacies of Indonesia's economic landscape.
THE EFFECT OF BRAND VALUE CO-CREATION, BRAND TRUST, AND PERCEIVED EASE OF USE ON INVESTMENT INTEREST THROUGH ELECTRONIC WORD OF MOUTH : (Case Study On Landx Investors) Maqsuda, Janggih; Sopiah, Sopiah; Hermawan, Agus
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1027

Abstract

The contribution of MSMEs is large to the Indonesian economy, but this sector still has obstacles in obtaining capital. Therefore, referring to the Indonesian Capital Market regulations, the government through OJK (Financial Services Authority), issued Regulation Number 37/POJK.04/2018 on Crowdfunding Services through information technology-based stock offerings (Equity Crowdfunding). LandX is an ALUDI registered organizer that already has OJK license. The average level of funds raised by LandX per project is up to 4 billion. The population in this study are investors who have registered at LandX totaling 88,572 as of December 2022. Samples taken using purposive sampling. The conclusions of this study are Brand trust has a significant effect on investor interest in investing, Brand value co-creation engagement attitude has no significant effect on investor interest in investing in LandX through e-WOM, Brand value co-creation engagement behavior has a significant effect on investor interest in investing in LandX through e-WOM, Perceived ease of use has a significant effect on investor interest in investing in LandX through e-WOM and E-WOM has a significant effect on investor interest in investing in LandX.
ANALYSIS OF TIME AND COST PERFORMANCE IN THE COMPLETION OF THE CONSTRUCTION PROJECT FOR THE REGIONAL DISASTER MANAGEMENT AGENCY (BPBD) BUILDING COMPLEX IN PASURUAN REGENCY, BUDGET YEAR 2023 Cahyono, Bagus; Marleno, Risma; Oetomo, Wateno
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1039

Abstract

In the construction project of the Pasuruan Regency BPBD building complex, which is currently still ongoing, has experienced problems related to the schedule for the implementation of its activities. The problem in question is the delay in the schedule for the implementation of its activities, where the results of the progress realization are not in accordance with the schedule plan, through this writing an evaluation is carried out related to performance in the field through an approach using. The data analysis process is carried out by calculating analysis indicators including BCWS, BCWP and ACWP, the calculation of cost indicators consists of calculating the CV value, Cost Performance Index (CPI), ETC and EAC, and also calculating related to time indicators including calculating the SV value, Time Performance Index (SPI) and also calculating the time requirements / Estimated time (TE) in project completion. Based the results of  calculation / data analysis that has been carried out, the Cost Performance Index value CPI> 1 is obtained, and the SPI Time Performance Index value < 1, indicating that the realization cost is still below the plan cost with the achievement of progress realization which is also still below the plan schedule. while for the ETC value of project completion of Rp.2,148,176,877,000..148,176,877.17 with an EAC value of Rp.16,624,276,448.77 from the total contract value of Rp. 18,898,770,576.77. and related to the estimated time requirement for project completion (TE) obtained a time of 220.75 ⁓ 221 days, 11 days later than the time provided 210 days.

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