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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 12 Documents
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Search results for , issue "Vol. 5 No. 2 (2026): MARCH" : 12 Documents clear
Financial Report Analysis in Measuring the Financial Performance of State-Owned Banks Jatiningsih, Nyoman; Yanti, Ni Nyoman Suli Asmara
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2113

Abstract

This research is motivated by the dynamics of the financial performance of the State-Owned Enterprise (SOE) banking industry during the 2020-2024 period, which was influenced by the COVID-19 pandemic and the economic recovery process. Differences in performance achievements between banks indicate the need for a comprehensive assessment of the financial health of SOE banks. The main objective of this study is to analyze the financial performance of SOE banks in terms of solvency, profitability, and operational efficiency. The study used a descriptive quantitative design with a purposive sampling technique, utilizing secondary data in the form of the annual financial reports of four SOE banks listed on the Indonesia Stock Exchange. Financial performance was measured using the Debt to Asset Ratio to assess solvency, Return on Assets and Net Interest Margin to assess profitability, and the Operating Cost to Operating Income ratio to assess operational efficiency. The results show that the financial condition of SOE banks is in the healthy to very healthy category. Bank Rakyat Indonesia and Bank Mandiri recorded the most optimal performance, especially in the aspects of profitability and efficiency, while Bank Negara Indonesia is in the good category with a consistent improvement trend. However, Bank Tabungan Negara still faces challenges, especially related to low levels of profitability and operational efficiency. This study concludes that increasing operational efficiency and optimizing the utilization of productive assets are important implications for strengthening competitiveness and maintaining the sustainability of the financial performance of state-owned banks.
Implementation of Good Corporate Governance and Capital Structure on Financial Performance Mawarni, Rahma Dila; Setiawati, Erma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2117

Abstract

The financial results of businesses involved in property and real estate are still encountering numerous obstacles due to the strong need for funds, risks linked to long-term projects, and fluctuations in the market. This scenario calls for clear corporate management through the adoption of effective governance practices and the establishment of the most suitable capital structure. Targeting property and real estate companies on the IDX, this research analyzes the effects of efficient corporate management (managerial ownership, institutional ownership, independent board, audit committee) and capital structure (DER) on financial outcomes from 2019 to 2023. A purposively selected sample, chosen against defined criteria, provides the data for this analysis. This research employs secondary data with a quantitative approach, sourced from the annual reports of each firm. Analyzed with multiple linear regression in SPSS 27, the data show that audit committee effectiveness and capital structure have no bearing on financial performance. Significant effects, however, are found for managerial ownership, institutional ownership, and an independent board of commissioners. This study stresses the importance of oversight in enhancing performance and offers insights for management and supervisors to reinforce governance practices within entities.
The Influence of Gender and Job Market Considerations on Accounting Students’ Career Choice as Public Accountants Maulana, Ridwan Fikri; Purnamasari, Pupung
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2137

Abstract

The public accounting profession remains a highly prospective career path for accounting students. Nevertheless, interest in entering this field often diminishes over time, influenced by several factors, such as prevailing gender perceptions and challenging job market accessibility. This research seeks to examine and clarify the impact of gender and job market considerations on accounting students’ decisions to pursue careers as public accountants, focusing on accredited excellent universities in Bandung City. The study employs a quantitative approach with descriptive and verification methods. A nonprobability sampling technique, specifically purposive sampling, was used to select respondents. Data were gathered from 96 accounting students across 10 accredited excellent universities in Bandung City. Hypothesis testing was performed using the Partial Least Squares (PLS) method via the SmartPLS 4.0 application. The results indicate that both gender and job market considerations have a positive and significant influence on accounting students’ career decisions to become public accountants. These findings suggest that greater student awareness of gender dynamics in the workplace, combined with improved access to the public accounting job market, correlates with increased interest in choosing public accounting as a career.
The Role of Economic Growth, Income Inequality, and Social Assistance in Shaping Poverty Dynamics in Central Java Yusuf, Maulana Ghani; Pratysto, Tangguh
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2140

Abstract

Poverty remains a development challenge, particularly those with low economic growth and poorly distributed social welfare. Despite high economic growth, poverty reduction often remains uneven, demonstrating the complex interactions between growth, income distribution, labor market conditions, and the social assistance safety net. This study aims to examine the factors influencing poverty, their relationship to economic growth, income inequality, unemployment, and the social assistance safety net in Central Java. Using a quantitative panel data methodology, this study analyses data on the variables used from 2019 to 2023. A fixed effects model with robust standard errors is used to consistently and effectively estimate the relationship between the determinants of poverty. The results of this study indicate that economic growth, particularly GDP, can significantly reduce poverty. Then income inequality also significantly influences poverty dynamics. Social assistance is positively related to poverty, meaning it effectively serves as a tool to help people avoid falling into poverty. Meanwhile, unemployment has an insignificant impact on poverty. It follows from the above that the poverty-reduction strategy in Central Java should not be oriented solely to the growth path but should be coupled with tax reform integrated into social assistance packages to improve targeting efficiency and sustainability. 
Analysis of the Implementation of Article 21 Income Tax Before and After the Application of the Effective Tax Rate under Government Regulation No. 58 of 2023 on Employees’ Taxable Income at CV Lindrif Jaya, Jakarta Kamaliyah, Fithrah; Agustini, Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2142

Abstract

This research is motivated by Government Regulation No. 58 of 2023, which introduced the Average Effective Rate (TER) for Article 21 Income Tax withholding effective January 1, 2024. Although the government insists TER is purely administrative, many employees and payroll practitioners view the fluctuating monthly withholdings as a hidden tax increase. This research aims to analyze the impact of calculating Article 21 Income Tax for employees before and after using TER implementation of PP 58/2023 at CV Lindrif Jaya using salary data samples of 5 employees from a total population of 35 employees. The theoretical foundation in this research is tax accounting that focuses on employee income. CV Lindrif Jaya uses income tax calculations based on applicable statutory regulations. The method used is comparative analysis by comparing Article 21 Income Tax calculations based on PP 58 of 2023 with the HPP Law Number 7 of 2021. The findings indicate that implementing the Average Effective Rate does not impose any additional tax burden on employees, despite noticeable fluctuations in monthly withholding amounts over the course of the year. Substantially, the total Article 21 Income Tax payable in one tax year remains the same as under the previous method. This is because a recalculation is performed in the final tax period to ensure that the taxes withheld during the year conform to the actual tax liability based on statutory provisions. Aside from keeping the annual tax burden neutral, TER is also designed to make tax administration easier for employers and withholding agents.
Cash Flow Statement Analysis of PT Astra Agro Lestari Tbk. Jakarta Zega, Wendy Teguh Putri; Sinurat, Mangasa; Saragih, Dame Ria Rananta
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2148

Abstract

Cash flow fluctuations in companies can indicate financial instability, making it essential to analyze whether cash is generated from sustainable operations or external financing. The study investigates PT Astra Agro Lestari Tbk cash flow statement performance from 2022 to 2024 while evaluating the company's capacity to generate operating cash flows and finance its investments and fulfill its funding needs. The research question in this study is how the company's cash flow performance is reviewed from cash flow ratios and common size analysis in operating, investing, and financing activities. The research method employed in this study uses quantitative descriptive research to analyze secondary data which includes cash flow statements obtained from the Indonesia Stock Exchange. The analysis technique used operating cash flow ratio calculation and current liability cash coverage ratio calculation and capital expenditure ratio calculation and total debt ratio calculation and common size analysis to determine cash flow component proportions. The results indicate that operating cash flow showed variable performance throughout the period yet reached its highest point which resulted in increased company liquidity. Companies spent most of their investment funds on fixed assets and biological assets while their financing activities depended on bank loans. The study results emphasize that companies need to achieve operational efficiency through better investment planning and funding structure control to achieve long term financial stability.
The Role of Budget for Operational Assistance (BOS) Fund Management in Supporting Quality Learning at MTs Al-Hasan Banjarsari Hardian, Dafyar Eliadi; Muhit, Abdul; Kusuma, Dian; Rusdiyansyah, Rusdiyansyah; Yuliasih, Yuliasih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.1905

Abstract

The Budget for Operational Assistance (BOS) aims to improve access to and quality of education through operational funding support for schools, but its effectiveness is still influenced by transparency, accountability, and efficiency in its management. This study aims to analyze the role of Budget for Operational Assistance (BOS) fund management in improving the quality of learning at MTs Al-Hasan Banjarsari, Ciamis Regency. The research focuses on five key management aspects: planning, organizing, implementing, monitoring, and evaluating. The method used in this study is descriptive qualitative. Data collection was conducted through interviews, observation, and document analysis. Informants involved in this study included the Madrasah Principal, Deputy Madrasah Principal, treasurer, teachers, school committee members, supervisors, and the BOS Management Team from the Ministry of Religious Affairs of Ciamis Regency. The research findings indicate that BOS fund management at the madrasah is transparent and involves various parties. The funds are used to support teaching and learning activities and improve educational facilities. This success is driven by the leadership of the madrasah principal, alignment between the program and the school’s vision, and collaboration with various parties. However, several challenges remain, such as delays in fund disbursement, a lack of technical personnel, and low community participation in financial assistance. Therefore, it is necessary to strengthen the management system and increase cooperation between parties so that the use of BOS funds can be more effective in improving the quality of education.
Evaluation of the Effectiveness of the Internal Control System in the Implementation of the Centralized Payment Digitalization Program at UIP3B PLN Sulawesi Indrijawati, Aini; Mediaty, Mediaty; Mursandi, Mursandi; Nurazizah, Nurazizah; Tamang, Nurul Azizah; Novianti, Tahlis Farida
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2002

Abstract

Digital transformation in the financial sector requires organizations to enhance their digital maturity to effectively manage systems efficiently and transparently. This study aims to evaluate the level of organizational digital maturity through the implementation of the Digitalization of Centralized Payment program at PT PLN (Persero) UIP3B Sulawesi, and to analyze the effect of payment digitalization on the effectiveness of internal control systems with human resource (HR) competence as a mediating variable. This study employs a quantitative approach with an explanatory research design. Primary data were collected through online questionnaires distributed to 78 employees in the finance and budgeting departments who were directly involved in the centralized payment digitalization program. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The research findings indicate that payment digitalization has a positive and significant effect on HR competence and the effectiveness of internal control systems. Furthermore, HR competence was proven to function as a partial mediator in the relationship between payment digitalization and internal control effectiveness, with t-statistic values > 1.96 and p-values < 0.05. All variable indicators have loading factors > 0.7 and Composite Reliability > 0.8, indicating valid and reliable research instruments. Thus, it can be concluded that enhancing HR competence is a key factor in strengthening the effectiveness of internal control systems through the successful implementation of centralized payment digitalization. These results emphasize the importance of developing human capabilities as an integral part of digital transformation within the UIP3B PLN Sulawesi environment.
Implementation of Environmental Accountability in the Primary Consumer Goods Industry as a Foundation for Sustainable Development Rachmawati, Adelia Briliana Annisa; Sari, Shinta Permata
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2032

Abstract

The attainment of the Sustainable Development Goals (SDGs) necessitates a harmonious balance between economic growth, ecological sustainability, and social welfare. This study examines the effects of Green Accounting, Environmental Performance, Environmental Cost, and Material Flow Cost Accounting on the achievement of the Sustainable Development Goals (SDGs) in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2022-2024 period. A quantitative research approach with purposive sampling is employed, resulting in a sample of 138 companies. The findings illuminate the fact that Green Accounting significantly contributes to the achievement of SDGs through its effective integration into corporate practices. Moreover, Environmental Performance positively influences SDGs, indicating that improved environmental management reflects corporate responsibility toward environmental conservation and sustainable development. Environmental Cost does not influence Sustainable Development Goals given that the company has not spent environmental costs optimally in managing the environment. On the other hand, Material Flow Cost Accounting can impact the achievement of Sustainable Development Goals as a result of the company’s endeavors to minimize wastage. This study contributes to sustainable development in the non-cyclical consumer sector and creates a better environment. This study draws attention to the necessity of managing and implementing sustainable development to increase competitiveness and comply with regulations regarding environmentally friendly business practices in efforts to achieve the SDGs.
The Influence of Job Autonomy, Self-Efficacy, and Compensation on Employee Performance with Job Satisfaction as a Mediating Variable Kusumo, Dimas Aryo; Arrizky, Muhamad Daffa Thareq; Radityaputra, Audric; Sibarani, Roza
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2074

Abstract

The rapid transformation of the banking industry in the digital era, accompanied by increasing technological demands and a decline in employee numbers at Bank XYZ, has heightened the urgency to understand the determinants of employee performance. Rising turnover rates and fluctuating productivity further underscore the importance of examining organizational and personal factors that shape employee outcomes. This study investigates the impact of job autonomy, self-efficacy, and compensation on employee performance, with job satisfaction as an intervening variable. Using a quantitative survey approach, data were collected from 208 employees at Bank XYZ through questionnaires measuring five key variables. Statistical testing was carried out using multiple regression and mediation analysis. The findings reveal that the three independent variables have a direct positive and significant effect on employee performance. All three also positively and significantly affect job satisfaction. However, the direct effect of job satisfaction on performance was not significant. Mediation analysis further shows that job satisfaction does not mediate the relationships between job autonomy, self-efficacy, and compensation on employee performance. Theoretically, these results challenge established models that position job satisfaction as a critical mediator, suggesting its role may be contingent on industry context. Practically, this indicates that in digitally transforming banks like XYZ, managers should prioritize enhancing direct drivers including autonomy, self-efficacy, and compensation to improve performance, rather than relying on satisfaction as a pathway. The study is limited by its single-bank sample and short observation period, suggesting the need for broader future research.

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