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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 347 Documents
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THE EFFECT OF MOTIVATION ON EMPLOYEE PERFORMANCE AT UPTD PUSKESMAS PINRANG Yulistiana; Tawe, Amiruddin; Maulana Haeruddin, Muh. Ikhwan; Kurniawan, Agung Widhi; Wardhana Haeruddin, Muh. Ilham
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.662

Abstract

Motivation plays a crucial role in influencing employee performance across various dimensions. When employees are motivated, they exhibit higher levels of engagement, productivity, and commitment towards their work. The objective of this study is to examine the impact of work motivation on employee performance at UPTD Puskesmas Pinrang, Wajo Regency. Quantitative data was collected through questionnaires distributed to a sample of 51 individuals, specifically tailored to address the research problem. The collected data was then subjected to analysis using the simple linear regression method, with data processing performed using SPSS software to validate the research hypotheses. The findings indicate that the motivation variable yields a significant level of 0.000, which is smaller than the threshold value of 0.05. Moreover, the coefficient value of 0.650 demonstrates a positive influence on the dependent variable.
DO INVESTMENTS AND INDEPENDENCY INFLUENCE FIRM PERFORMANCE IN LIGHT OF PERFORMANCE MANAGEMENT: A STUDY IN KUWAIT Alabdullah, Tariq Tawfeeq Yousif; Zubon, Zahraa Waleed
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.675

Abstract

There has been inconsistency and contradictory findings regarding the relationship between corporate governance mechanisms and performance. This study aims to introduce new concepts by evaluating the impact of board independence and board ownership (managerial ownership) on business success. The analysis in this study utilizes Structural Equation Modeling (SEM) and Partial Least Squares (PLS). The sample consists of 62 manufacturing companies listed on the Kuwait Stock Exchange in 2022. The findings demonstrate the relationship between return on assets and various indicators of company success, including board independence and managerial ownership. The study has practical implications, urging policymakers in Kuwait to prioritize internal control systems in manufacturing companies to contribute more effectively to the country's financial industry. By shedding light on under-researched areas such as the impact of managerial ownership and board independence on firm performance, this study contributes to the existing literature on corporate governance.
DEVELOPMENT OF BASIC FINANCIAL ACCOUNTING E-BOOKLETS AS LEARNING MEDIA Pramika, Depi; Pratikto, Heri; Churiyah , Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.632

Abstract

The utilization of e-booklets as learning media offers numerous advantages, serving as a digital resource to support the teaching and learning of fundamental concepts and principles in financial accounting. This research aims to develop an e-booklet on financial accounting fundamentals, intending to create a valid and practical learning medium. The method employed in this study is Research and Development (R&D) with the Rowntree development model, encompassing planning, development, and evaluation stages. The results demonstrate that the developed e-booklet on financial accounting basics has undergone rigorous validity testing and proves to be highly practical for educational purposes. This innovation presents an interactive learning medium that can be accessed conveniently online or offline through smartphones and other devices, paving the way for new opportunities in the field of education.
E-MODULE DEVELOPMENT COMPUTER BASED ACCOUNTING WORK-BASED LEARNING (WBL) Gunawan, Hendri; Pratikto, Heri; Churiyah, Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.635

Abstract

The utilization of a computer-based approach offers numerous advantages for work-based learning in the field of accounting. This approach enables students to simulate intricate accounting tasks and scenarios using specialized software applications, thus furnishing them with a lifelike environment to cultivate practical skills. The electronic module (e-module) encompasses a range of interactive exercises, case studies, and simulations meticulously designed to replicate genuine workplace situations. This research aims to develop an effective computer-based work-based learning (WBL) accounting e-module that enhances students' practical skills and their ability to apply accounting knowledge in real-world scenarios. The research followed a research and development approach, utilizing the Rowntree development model. Formative evaluation was conducted based on Tessmer & Martin's theory. The study consisted of stages including analysis of teaching materials, tailored e-module development, prototype creation (paper-based and computer-based), expert evaluation, and field testing. The developed accounting e-module successfully simulates real workplace situations through interactive exercises, case studies, and simulations. Expert evaluation confirmed the suitability of the learning media. Field testing, encompassing various settings, revealed increased student engagement, motivation, and improved learning outcomes. This research led to the creation of a robust work-based learning (WBL) accounting computer e-module. The module effectively bridges theoretical learning with practical application, enhancing students' skills and performance in the field of accounting. The findings affirm the viability and effectiveness of the developed e-module as a valuable pedagogical tool.
E-MODULE DEVELOPMENT OF IT-BASED DISCOVERY LEARNING APPROACH Januardi; Pratikto, Heri; Churiyah, Madziatul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.636

Abstract

This study aims to develop an entrepreneurship e-Module based on IT-based discovery learning model approach and assess its impact on student engagement and learning outcomes. The research followed a research and development approach using the ADDIE model. Data was collected through observations, questionnaires, pretest and posttest assessments. The study comprised three stages: (1) Analysis of student learning needs, resulting in a draft e-Module; (2) Design and creation of a prototype e-entrepreneurship module using the Canva application; and (3) Thorough validation of the prototype by expert e-Module media validators and entrepreneurship subject matter experts. The developed entrepreneurship e-Module, structured around the IT-based discovery learning model, demonstrated high validity (4.34) during expert validation. In field tests, the module engaged 100 students and a small group of 8 students, leading to increased motivation and interest. In a class of 25 sixth-semester accounting education students, learning outcomes improved by 40% compared to the pre-e-Module phase. Student activity also notably increased, as indicated by observations and questionnaires. The integration of the entrepreneurship e-Module within the IT-based discovery learning model framework proved not only feasible but also highly effective in enhancing student engagement and learning outcomes.
THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG Ardianti, Sheila; Sari, Intan Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.676

Abstract

Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.
THE EFFECT OF COMPANY SIZE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT: (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange for the Period 2016-2021) Alsavina, Zeninah; Finatariani, Endah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.686

Abstract

In the context of the expanding economy in Indonesia, the management of companies faces increased competition, necessitating effective strategies to stay competitive. Financial reports play a crucial role in evaluating a company's performance and aiding decision-making processes for both management and investors. Among the essential elements used to assess management performance in financial statements is profit, presented in the profit/loss statement. This study aims to provide empirical evidence on the effect of firm size and financial performance, proxied by profitability and leverage, on earnings management in mining companies listed on the Indonesia Stock Exchange during the period of 2016-2021. The research adopts a quantitative approach and utilizes secondary data from the selected mining companies. The population comprises mining companies listed on the Indonesia Stock Exchange, and the sample is obtained through purposive sampling, resulting in 66 data points from 11 companies over a 6-year period. Data analysis involves multiple linear regression, descriptive statistical tests, panel data regression model analysis, Common Effect Model selection test, classical assumption test, and multiple linear testing using Eviews version 11 for data processing. The research findings indicate that when considered together, Company Size and Financial Performance, represented by Profitability and Leverage, have a significant impact on Earnings Management. Specifically, Financial Performance, proxied by Profitability, is found to exert a notable effect on Earnings Management. However, the study reveals that Firm Size and Financial Performance, proxied by Leverage, do not significantly influence Earnings Management.
THE INFLUENCE OF MACROECONOMIC FACTORS, INVESTMENT RISK, AND FINANCIAL PERFORMANCE ON STOCK RETURN OF THE LQ45 INDEX 2016-2021 PERIOD AT THE IDX Mujahidah, Najihul; Budiyanti, Hety; Nurman; Ramli, Anwar; Musa, Muh. Ichwan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.688

Abstract

Macroeconomic factors refer to broader economic indicators such as inflation, interest rates, GDP growth, and exchange rates. These factors can significantly impact stock returns as they reflect the overall health and performance of the economy. This study aims to analyze the effect of macroeconomic factors, investment risk, and financial performance on stock returns for the LQ45 index for the 2016-2021 period. The research employs quantitative methods and multiple linear regression analysis to systematically explore the relationships between these variables. Data from 27 companies were sampled based on specific criteria, and the analysis was conducted using the SPSS version 22 program. The findings reveal that inflation has a significant and positive effect on stock returns for the LQ45 index, while interest rates have a non-significant negative impact. Additionally, Beta shows a positive but non-significant effect, and ROA has a non-significant negative influence on index stock returns.
THE EFFECT OF WORK COMMUNICATION AND TEAMWORK ON EMPLOYEE PERFORMANCE AT THE BONTONOMPO 1 HEALTH CENTER OF SOUTH BONTONOMPO SUB-DISTRICT Nurwinda; Musa, Chalid Imran; Musa, Muh. Ichwan; Ruma, Zainal; Dipoatmodjo, Tenri Sayu Puspitaningsih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.696

Abstract

This study aims to analyze the effect of communication and teamwork on employee performance at Bontonompo 1 Health Center, located in South Bontonompo District. Quantitative data was utilized for the research, with a sample size of 45 individuals. The study explored the relationship between work communication, teamwork, and employee performance to assess their combined impact on the organization's effectiveness. The findings indicated that both work communication and teamwork had a significantly positive influence on employee performance. The f-statistic value of 34.965 surpassed the f-table value of 3.23, with a remarkably low significance value of 0.000. This statistical result affirms the robust and meaningful impact of effective work communication and collaborative teamwork on enhancing employee performance. In a well-functioning workplace, clear and open communication channels foster seamless exchanges of ideas, feedback, and information among employees, supervisors, and teams. Moreover, the study highlights the importance of teamwork in achieving organizational objectives. When employees work together as a unified team, they share responsibilities, support each other, and pool their diverse skills and expertise, leading to higher levels of productivity and efficiency. Teamwork encourages collective creativity and problem-solving, which are invaluable assets in a dynamic and demanding work environment. The results of this study reinforce the idea that effective communication and teamwork are not only individually valuable but also interrelated and complementary factors in driving employee performance. Organizations that prioritize nurturing a culture of open communication and teamwork are more likely to witness improved employee satisfaction and engagement, ultimately contributing to enhanced overall organizational performance.
CASH HOLDINGS AND FINANCIAL PERFORMANCE COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY IN THE INDONESIAN STOCK MARKET Widiastuti, Ekaningtyas; Sulistyandari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.703

Abstract

The modern business landscape is characterized by dynamic interactions between various financial indicators that influence a company's financial health and performance. This study aims to investigate the impact of growth, liquidity, and profitability on capital reserves. It is an associational quantitative study that utilizes secondary data. The present research adopts an associational quantitative approach, utilizing secondary data from a five-year period spanning from 2016 to 2020. The population of interest comprises basic and chemical industrial enterprises that are publicly listed on the Indonesia Stock Exchange. The study employs a robust combination of literature review and documentation techniques to collect pertinent data, creating a comprehensive foundation for analysis. To rigorously investigate the interplay of growth, liquidity, profitability, and their connection to capital reserves, the study employs advanced panel data regression analysis. The analysis reveals that growth exerts no discernible impact on cash on hand, suggesting that while expansion may drive other financial outcomes, it does not directly affect the immediate availability of capital reserves. Conversely, liquidity emerges as a crucial determinant, exhibiting a positive influence on cash on hand. This underscores the importance of maintaining a robust liquidity position, which enables companies to effectively manage day-to-day financial obligations and seize strategic opportunities. Furthermore, the study establishes a positive correlation between profitability and cash on hand. Companies that exhibit higher profitability are more likely to accumulate substantial capital reserves, reflecting a capacity to generate surplus funds even after accounting for operational expenses.

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