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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 26 Documents
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Search results for , issue "Vol. 4 No. 4 (2025): SEPTEMBER" : 26 Documents clear
The Role of Human Resource Competence and Internal Control on Financial Reporting Quality Tamang, Nurul Azizah; Haliah, Haliah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1766

Abstract

This study addresses the issue of weak accountability and transparency in public sector financial management, which is often linked to limited human resource competence and ineffective internal control systems. The primary objective is to analyze how these two factors contribute to improving public sector financial governance. A systematic literature review method was used, reviewing scientific articles published between 2018 and 2025 obtained from Google Scholar, Semantic Scholar, and Crossref. The findings indicate that human resource competence including technical expertise, regulatory understanding, and integrity has a significant impact on budget accountability. Moreover, comprehensive internal control mechanisms, such as layered supervision, effective reporting systems, and periodic audits, play a critical role in reducing the risk of fraud and enhancing public trust. These results suggest that improving the capacity of public sector personnel and reinforcing internal controls are essential strategies for sustainable financial governance. The study implies that policymakers and institutions should invest in continuous training and strengthen audit frameworks to support effective financial management in the public sector.
The Effect of Work Experience, Compliance Pressure, Self-Efficacy and Gender on Audit Judgement Hastuti, Luthfi’ah Rizki; Rosadi, Samsul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1778

Abstract

The goal of this research is to analyze the impact of work experience, compliance pressure, self-efficacy, and gender on audit judgment among auditors. In an increasingly complex auditing environment, understanding the factors that shape auditors’ professional judgments is crucial. The study utilized a quantitative method, gathering primary data from surveys given to auditors employed at Public Accounting Firms located in Surakarta and Semarang areas. In this study, 65 participants were chosen using purposive sampling, meeting certain predetermined requirements. The research instrument was measured using a Likert scale, and the data were analyzed using multiple linear regression with the aid of SPSS software. The findings indicate that work experience, self-efficacy, and gender have a significant positive effect on audit judgment, suggesting that these factors contribute to more confident and informed decision-making in the auditing process. In contrast, compliance pressure negatively affects audit judgment, highlighting the need for firms to manage organizational pressures to maintain audit quality.
Pentahelix Strategy Improving the Performance of MSMEs Malang City (Study on Food and Beverage Sector) Widuroyekti, Shelativa; Hardati , Ratna Nikin; Trianti, Khoiriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1780

Abstract

In Malang City, MSMEs play a significant role in the economy, particularly in the fast-growing food and beverage industry. The goal of this research is to evaluate how food and beverage businesses in Malang City can improve their performance by collaborating with academics, communities, the government, entrepreneurs, and social media. This study utilizes a combination of research methods with a focus on explaining the results in a step-by-step manner. The target population for this research consists of 5,365 food and beverage small and medium enterprises in Malang City, with a sample of 100 participants chosen randomly for the study. Quantitative information was gathered via surveys, whereas qualitative data was obtained through in-depth discussions with various experts. Findings indicate that the academic, community, business, and social media sectors have a noteworthy impact on the success of MSMEs in Malang City, while the government's role is deemed less significant, although this conclusion is supported by insights from the experts. The collaboration between these five sectors enhances the abilities of MSMEs through training, guidance, and marketing support, aiding them in addressing market challenges and enhancing their performance in Malang City. This partnership is anticipated to fortify the MSME industry as the cornerstone of the local economy, boosting job opportunities and reducing unemployment levels.
The Influence of Financial Literacy and Ease of Use on Transactions Using QRIS in MSMEs in Semarang City Maulana, Muhammad Rizki; Suhartono, Entot
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1781

Abstract

The advancement of digital technology in payment systems has prompted micro, small, and medium-sized enterprises (MSMEs) to embrace financial technology, specifically through the implementation of the QR Code Indonesian Standard (QRIS). However, the adoption of QRIS has been inconsistent, particularly within the culinary sector of West Semarang, possibly due to varying levels of financial literacy and technological ease of use. It is disheartening to note that despite the prevalence of QRIS usage in today's society, many businesses in West Semarang have not fully embraced it. The primary objective of this research is to examine how financial literacy and the user-friendliness of QRIS impact the decision-making process of culinary MSMEs in West Semarang when it comes to adopting QRIS, both individually and collectively. Utilising a quantitative approach, the study employs the snowball sampling technique to gather data from 95 participants, following the guidelines set out in the Isaac and Michael Table. The survey used in this study was a Likert scale questionnaire. Various statistical methods including multiple linear regression, t test, F test, and coefficient of determination were employed for data analysis. Findings revealed that both financial literacy and the user-friendliness of QRIS had a significant impact on the adoption of the digital payment system. This suggests that businesses are more inclined to use QRIS when they have a strong understanding of financial concepts and find QRIS easy to use. The research highlights the significance of educating individuals on financial literacy and enhancing accessibility to intermediary services.
Strategies for Preserving Rujak Soto Banyuwangi as a Culinary Cultural Heritage and Local Tourist Attraction Taufiq, Achmad; Hadi, Bawa Mulyono
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1784

Abstract

This research aims to formulate preservation strategies for Rujak Soto Banyuwangi as a culinary cultural heritage capable of supporting local tourism attraction development. The methodology employed is a descriptive qualitative approach through interview techniques, observation, literature studies, as well as SWOT analysis and Business Model Canvas (BMC). The research findings indicate that Rujak Soto has great potential as a local culinary icon with unique flavors and strong cultural values, but faces challenges including minimal national recognition, lack of documentation, and changing consumer preferences. The proposed preservation strategies include strengthening culinary identity through digital promotion, developing culinary-based tourism villages, business operator training, and integration into tourism packages. The implications of this research emphasize the importance of collaboration between government, business operators, and the younger generation in preserving traditional cuisine as part of strengthening the local economy and cultural diplomacy. The originality of this study lies in integrating financial management dimensions, MSME financing strategies, and sustainable business model innovations in culinary preservation efforts, which have not been extensively explored in previous studies in the context of local Indonesian tourism.
Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review Mediaty, Mediaty; Usman, Asri; Yusuf, Muh. Silmi Kaffah; Sandy, Khairum Nadila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1790

Abstract

Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.
The Influence of Leadership Style, Motivation and Discipline on Employee Performance Andrian, Bagus; Winarsih, Tutik
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1793

Abstract

This research examines how leadership approaches, employee motivation, and workplace discipline impact worker performance at PT Tigaraksa Satria Tbk Sidoarjo. The study was motivated by recognizing human capital as crucial for organizational success, especially in achieving peak performance through competent leadership, strong motivational drives, and maintained disciplinary standards. The research employed a quantitative methodology with descriptive analysis. The study encompassed the entire workforce of PT Tigaraksa Satria Tbk Sidoarjo, comprising 35 employees, utilizing a complete enumeration sampling approach. Data was gathered through survey questionnaires and personal interviews. The analysis involved testing data validity and reliability, followed by multiple linear regression analysis to examine both combined and individual variable effects. Findings reveal that leadership approaches, motivation levels, and workplace discipline collectively produce significant impacts on worker performance. When examined individually, each factor demonstrates positive performance effects, with employee motivation emerging as the strongest influencing factor. The study concludes that organizations should focus on enhancing leadership quality, strengthening motivational systems, and maintaining disciplinary standards as key strategies for boosting employee performance.
Achieving Sustained Competitive Advantage in Indonesia’s Construction Sector: An Integrated Decarbonization Strategy Rachmat, Eko Prasetyadi; Satria, Arif; Amanah, Siti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1798

Abstract

Indonesia’s construction sector significantly contributes to national economic growth but also poses environmental challenges due to high carbon emissions. This study explores how PT Wijaya Karya (Persero) Tbk (WIKA) can develop a sustained competitive advantage through decarbonization strategies. Employing an exploratory qualitative approach, the research integrates the Flourishing Business Model Canvas (FBMC) to assess WIKA’s current business model, the Sustainability Balanced Scorecard (SBSC) to evaluate its sustainability strategy, and the Natural Resource-Based View (NRBV) with Dynamic Capabilities (DC) to recommend future strategies. Data were collected through in-depth interviews with board members and analysis of annual and sustainability reports. Findings reveal WIKA’s commitment to ESG implementation, yet highlight gaps in carbon performance and strategic alignment. The study proposes a roadmap emphasizing emission efficiency, circular innovation, and ESG-driven leadership as pillars of long-term competitiveness in green construction. The insights contribute to practical and academic discourse on sustainable transformation in state-owned enterprises.
Internal Control System and Audit Committee Influence on Financial Reporting Quality Mediated by Fraud Prevention in Manufacturing Companies Registered with ISSI in 2021-2024 Saputri, Dea Wulan; Ekawati, Evi; Syarif, Ahmad Hazas
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1806

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal dan komite audit terhadap kualitas laporan keuangan, dengan pencegahan fraud sebagai variavel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di ISSI 2021-2024. Analisis data dilakukan menggunakan regresi linier berganda dan uji sobel. Hasil penelitian menunjukan Sistem Pengendalian Internal dan Komite Audit berpengaruh signifikan terhadap pencegahan fraud. Pencegahan fraud juga berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, Pencegahan fraud terbukti memediasi secara persial pengaruh kedua variabel independen terhadap kualitas laporan keuangan.
The Influence of Corporate Social Responsibility and Inventory Intensity on Tax Avoidance Fitriyah, Fitriyah; Fajarwati, Liasari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1813

Abstract

Although taxes play an important part in the progress of a country, businesses frequently look for ways to minimize their tax liability within the limits of the law, causing worries about various factors like corporate social responsibility and inventory levels that could be influencing this behavior. This research examines how corporate social responsibility and inventory intensity impact tax avoidance practices. The study focuses on consumer non-cyclical companies traded on the Indonesia Stock Exchange between 2018 and 2023. Using a quantitative methodology and purposive sampling, researchers selected 33 companies from an initial population of 125 firms, creating a dataset spanning six years. The analysis relied on financial statement information and employed various statistical techniques, including descriptive statistics, regression modeling, panel data estimation, classical assumption testing, and hypothesis testing. Data processing was conducted using E-Views 12 software. Key findings reveal that corporate social responsibility and inventory intensity together significantly influence tax avoidance behavior, as demonstrated by F-test results. However, analyzing individual variables using t-tests reveals that corporate social responsibility has a noticeable impact on tax avoidance, whereas inventory intensity on its own does not show a significant influence on tax avoidance behaviors.

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