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[ANALYSIS OF COST AND TIME FOR THE COMPLETION OF THE MAINTENANCE PROJECT OF THE KARETAN – SAMBIMULYO ROAD IN BANYUWANGI REGENCY ]]>
<![CDATA[Harris, Oscar]]>;
<![CDATA[Marleno, Risma]]>;
<![CDATA[Oetomo, Wateno]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1040
<![CDATA[Along with technological developments in the field of project work implementation, it must also be accompanied by developments in the field of Management as a control function in the implementation of the project. In this case, the application of the Earned Value Concept Method is expected to be able to provide an alternative solution to the problem of evaluating the cost and time that has been spent on project implementation. The purpose of this research is to evaluate a project work that is being done, namely in the form of Maintenance of KaretanSambimulyo Road, Banyuwangi Regency against Project Time and Cost Control, so that it can be used as a reference material by the project implementer and the employer in terms of decision making whether the project is feasible to complete or not. The research was conducted at the end of week 21 (twenty-one), with different evaluation results, thus it can be concluded with the following description: a. Based on Cost Variance (CV) & Schedule Variance (SV) analysis results obtained: Work is carried out later than the schedule plan, costs are lower than the budget plan; b. Based on Cost Performance Index (CPI) & Schedule Performance Index (SPI): Profit but experiencing delays; c. Based on Estimation to Complete (ETC) & Estimation at Completion (EAC): Obtaining a profit of Rp. 263,004,000, 00-,; d. Based on Estimate Temporary Cost (ETC) & Estimate All Cost (EAS): Experienced a Time Delay of 2.09 Weeks]]>
<![CDATA[FACTORS THAT INFLUENCE BEHAVIORAL INTENTION TO USE ACCURATE APPLICATIONS WITH THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY MODEL IN STUDENTS OF THE FACULTY OF ECONOMICS, JAKARTA STATE UNIVERSITY ]]>
<![CDATA[Tahfidz, Muhamad]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>;
<![CDATA[Sumiati, Ati]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1054
<![CDATA[This research aims to determine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention regarding the use of accuracy among students at the Faculty of Economics, Jakarta State University. Using quantitative research methods and the samples used were 115 samples. Taken using the purposive sampling method with the category of active students of Accounting Education, Jakarta State University, Class 2020-2022, and have used accurate in the last 1 (one) year. This research uses multiple regression analysis techniques with a hypothesis test consisting of the t test. The results obtained in this research are (1) There is an influence between performance expectancy and behavioral intention in Accounting Education students at Jakarta State University. (2) There is an influence between effort expectancy and behavioral intention in Accounting Education students at Jakarta State University. (3) There is an influence between social influence on behavioral intention in Accounting Education students at Jakarta State University. Based on this research, accurate can be an alternative in learning for financial and accounting data processing because it is easy to understand and helps in the accounting recording process supported by the availability of facilities and infrastructure for accurate learning.]]>
<![CDATA[THE INFLUENCE OF ETHICAL SALES BEHAVIOR, BRAND EQUITY, AND CUSTOMER EXPERIENCE ON KETJE COFFEE CUSTOMER LOYALTY IN BANDAR LAMPUNG ]]>
<![CDATA[Aprilia, Nia]]>;
<![CDATA[Warganegara, Tri Lestira Putri]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1057
<![CDATA[The objective of this study is to examine the influence of ethical sales behavior, brand equity, and customer experience on customer loyalty at Ketje Coffee in Bandar Lampung. The research population consists of customers of Ketje Coffee in Bandar Lampung, with a sample size of 100 customers. The analysis method employed in this study is multiple linear regression analysis. The research findings indicate that ethical sales behavior, brand equity, and customer experience all have a positive and significant impact on customer loyalty. This implies that ethical sales behavior, brand equity, and customer experience play a crucial role in shaping customer loyalty. The results of this research can assist Ketje Coffee in enhancing ethical sales behavior, strengthening brand equity, and improving customer experience, thereby increasing the company's competitiveness and fostering better customer loyalty. In the current era of heightened business competition, this study provides a platform for Ketje Coffee to enhance customer loyalty and encourage customers to choose Ketje Coffee for their consumption needs.]]>
<![CDATA[THE OTHER FACE OF ACCOUNTING RESEARCH: A Perspective From Sociological Theory ]]>
<![CDATA[Tjahjono, Mazda Eko Sri]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1066
<![CDATA[Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas]]>
<![CDATA[THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK ENVIRONMENT, AND WORKLOAD ON TURNOVER INTENTION OF EMPLOYEES PT. BUMI JAYA TRANSINDO SEJAHTERA ]]>
<![CDATA[Dunan, Hendri]]>;
<![CDATA[Novita, Fadila Rama]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1071
<![CDATA[This study examines the effects of organizational culture, workload, and work environment on employee turnover at PT. Bumi Jaya Transindo Sejahtera. Using a quantitative research approach, the study collected data from all 74 employees at the organization through a questionnaire. The sampling technique used was saturated sampling due to the small population size. The data was analyzed using multiple linear regression analysis. The results showed that Organizational Culture (X1) and Work Environment (X2) had no significant impact on turnover intention. However, Workload (X3) was found to have a significant influence on turnover intention. Overall, this research highlights the importance of Organizational Culture, Work Environment, and Workload in understanding turnover intention. These findings provide valuable insights for organizations looking to improve employee retention strategies. Future research can explore specific interventions and policies to effectively address organizational culture, work environment, and workload concerns and reduce turnover intentions.]]>
<![CDATA[STUDY ANALYSIS OF BUKIT ASAM TALENT MANAGEMENT (BATMAN) IN CAREER DEVELOPMENT AND PROMOTION OF EMPLOYEE POSITIONS AT PT BUKIT ASAM TBK ]]>
<![CDATA[Dunan , Hendri]]>;
<![CDATA[Angeline, Maria]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1072
<![CDATA[This study focuses on the issue of insufficient career development options that align with the interests and abilities of individual employees, which hinders the improvement of organizational capacities. The challenges faced include uncertainty, lack of transparency, and limited employee history data, all of which pose significant obstacles to employee promotion and career progression. To address these challenges, the research aims to thoroughly explore and explain the application of talent management in the career development and advancement processes at PT Bukit Asam Tbk. One of the main objectives is to uncover how talent management strategies can effectively navigate the complexities brought about by uncertainties and limited transparency. Additionally, the study aims to shed light on the innovative approach of integrating the Bukit Asam Talent Management (BATMAN) system, a framework based on talent management principles, into the organizational structure. BATMAN is expected to act as a catalyst in overcoming the obstacles associated with career development and progression. Using a descriptive qualitative study design, the researcher systematically examines the intricate dynamics between PT Bukit Asam Tbk's Integrated Talent Management System (ITMS) framework and the BATMAN process. Through the analysis of data extracted from the BATMAN system, employee interviews, observation activities, and consultation with other relevant sources, the study seeks to provide a comprehensive understanding of the mutually beneficial relationship between talent management principles and the organizational context at PT Bukit Asam Tbk.]]>
<![CDATA[THE INFLUENCE OF TRAINING AND COMPENSATION ON EMPLOYEE PERFORMANCE IN WILD TIGER PRAWN FARMS IN TANGGAMUS ]]>
<![CDATA[Fanni, Yo]]>;
<![CDATA[Iskandar, Iskandar]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1074
<![CDATA[Human resources play a crucial role in the success of a company. Therefore, it is essential for companies to provide effective training and fair compensation to enhance employee performance and ensure the smooth functioning of the organization. The objective of this study is to examine the impact of training and compensation on employee performance in windu alam tiger prawn farm. The research sample consisted of 30 employees, and the entire population was included using Non-Probability Saturation sampling technique. Data collection was done through a questionnaire system, and the analysis was conducted using multiple linear regression with the assistance of SPSS version 25. Various tests such as validity, reliability, normality, multicollinearity, and heteroscedasticity were performed to analyze the data. The hypothesis testing included simultaneous, partial, and R2 determination coefficient tests. The findings revealed that Training (X1) has a positive influence on Employee Performance (Y), and Compensation (X2) also has a positive impact on Employee Performance (Y). Moreover, the study concluded that both Training and Compensation have a positive effect on employee performance. This research holds both theoretical and practical implications, contributing to the field of human resource management and providing valuable insights for companies in making informed decisions.]]>
<![CDATA[ENTREPRENEURIAL E-COMMERCE MARKETING TO IMPROVE THE PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN BANDAR LAMPUNG CITY ]]>
<![CDATA[Shakpuytri, Komang Yunita]]>;
<![CDATA[Rahayu, Ni Putu Widhia]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1075
<![CDATA[In Bandar Lampung, approximately 18% of MSMEs have not embraced e-commerce, despite its growing popularity and convenience. Limited access to technology and the internet, lack of digital literacy, concerns about security and trust, and traditional business practices are all factors contributing to this low adoption rate. This research aims to empirically investigate how digital marketing affects intellectual capital, perceived quality, and overall performance of MSMEs. Additionally, it explores the impact of MSMEs' intellectual capital and perceived quality on their performance. Employing a quantitative approach with descriptive analysis, this study targets MSME actors in Bandar Lampung. The sampling strategy involves multi-stage cluster purposive sampling, selecting 366 respondents for data collection through an online questionnaire using Likert scales. The analysis is conducted using Smart PLS, and the results reveal that digital marketing significantly and positively influences intellectual capital, perceived quality, and overall performance of MSMEs. Furthermore, both intellectual capital and quality perception show a positive and significant influence on MSME performance.]]>
<![CDATA[DETERMINATION OF TAX AVOIDANCE PRACTICES ]]>
<![CDATA[Viantiaraini, Angelie]]>;
<![CDATA[Haninun, Haninun]]>;
<![CDATA[Riswan, Riswan]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1076
<![CDATA[To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.]]>
<![CDATA[FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS ]]>
<![CDATA[Savery, Yustina Indi]]>;
<![CDATA[Haninun, Haninun]]>;
<![CDATA[Riswan, Riswan]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH ]]>
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DOI: 10.55047/marginal.v3i2.1077
<![CDATA[The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.]]>
