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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 INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE: (Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period) Safittri, Wahyu; Mukhzarudfa; Kusumastuti, Ratih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.844

Abstract

This research delves into the determinants of financial reporting timeliness, with a specific focus on the moderating effect of profitability. It examines factors such as company size, auditor quality, and audit opinion in the context of 46 banking companies listed on the Indonesian Stock Exchange, utilizing secondary data from the exchange itself. Employing the Partial Least Modeling (PLS-SEM) Structural Equation Modeling approach, the study reveals noteworthy insights. It finds that company size and auditor quality significantly impact reporting timeliness, indicating that larger companies and those with higher-quality auditors tend to report financial information more promptly. Surprisingly, neither audit opinion nor profitability demonstrates a direct influence on financial reporting timeliness, although profitability does act as a moderator, significantly affecting the relationship between company size and reporting timeliness. However, profitability does not play a similar moderating role in relationships involving auditor quality and audit opinion. In summary, this research elucidates the multifaceted nature of factors influencing financial reporting timeliness in the banking sector of the Indonesian Stock Exchange, highlighting the direct impacts of company size and auditor quality alongside the nuanced role of profitability as a moderator in specific relationships.
PROMOTING FIRM PERFORMANCE VIA BOARD OF DIRECTORS EFFECTIVENESS : A STUDY OF FINANCIAL SERVICES COMPANIES IN NEW ORLEANS Salim, Shahad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.848

Abstract

This study explores the critical link between board effectiveness and company performance, focusing on New Orleans' financial services sector. In today's dynamic business landscape, boards of directors play a pivotal role in guiding organizations towards sustainable growth and value creation. The research aims to contribute significantly to the corporate governance discourse by introducing novel metrics such as cash flow and value-added production, expanding the scope of analysis beyond traditional financial indicators. We emphasize two key factors: gender diversity and director tenure, offering a holistic understanding of board composition. The empirical analysis draws from a dataset of financial services firms in New Orleans, revealing that boards with gender diversity and experienced directors excel in strategic decision-making, risk management, and innovation. This highlights the importance of building diverse and knowledgeable boards that blend seasoned business leaders with fresh perspectives. The findings hold broader implications for policymakers, who can advocate for policies promoting diversity and experience in corporate governance. Investors gain insights into value drivers beyond traditional metrics, facilitating partnerships with companies prioritizing comprehensive performance improvement. The study illuminates the intricate relationship between board effectiveness and company success in New Orleans' financial services sector. The unique methodology combines innovative performance indicators and an integrated framework, providing a comprehensive view of the value created by diverse and experienced boards. These insights inform investment strategies, policy development, and strategic decision-making, fostering long-term company performance and societal benefit.
THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM Fitriyah; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.853

Abstract

Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).
ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE Ahmadian, Sahar; Rastegar, Ali; Malekmohammadi, Vahid
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.859

Abstract

There is a growing body of research on the importance of organizational change project performance in the environmental turbulence. However, knowledge about this subject is still limited. To address this gap, this research is an attempt to investigate if environmental turbulence and the previous experience of an organization can influence its capacity for change and influence its performance. To answer this question, a cross-sectional survey was used to gather data for this study. To this purpose, out of 230 experts in one of the organization in Iran, 160 were sent the questionnaires, and data from 156 usable and completed questionnaires were analyzed. The analysis of inferential data was carried out using Partial Least Squares Structural Equation Modeling with the help of Smart PLS software. Finding showed environmental turbulence and its dimensions including intensity, technological turbulence, and market turbulence have a positive effect on organizational capacity for change. Moreover, the previous experience of change affects organizational capacity for change. Data analysis also indicates that this capacity has an effect on the performance of change projects. Different organizations of any size can use the results of this study to increase the performance of change projects.
THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT Kholifaturrohmah, Ramita; Widiastuti, Ekaningtyas; Mulasiwi, Cut Misni; Wakhidati, Yusmi Nur
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.873

Abstract

Every company must be able to compete in facing the challenges of globalization. Increasing business actors' competence (knowledge, skills, abilities) and innovative products is a primary concern to win the competition and achieve business sustainability. Mainly if MSMEs can utilize social media strategically in developing their business. This research focuses on MSMEs in the Banyumas Regency area to examine increasing entrepreneurial competence, innovation and the use of social media towards achieving sustainable MSMEs. The sample obtained was 51 MSME respondents. The analysis method uses multiple regression. Based on the results of the analysis, it shows that knowledge and social media have a positive and significant effect on the sustainability of MSMEs. In contrast, skills, abilities and innovation do not affect the sustainability of MSMEs. Based on the research results, the implication is that MSME actors can pay more attention to skills, abilities, and innovation, which must continue to be improved to produce better patterns, motifs and product quality and will maintain the company's existence and compete sustainably.
THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE : (Study on Employees of PT Bank Tabungan Negara Medan Branch Office) Siahaan, Josepin; Mardhiyah, Ainun; Siregar, Onan Marakali
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.875

Abstract

In today's dynamic and competitive business environment, organizations are increasingly recognizing the pivotal role that employee performance plays in achieving sustainable growth and maintaining a competitive edge. Consequently, understanding the factors that contribute to and influence employee performance has become a focal point for many contemporary organizations. Perceived organizational support and work engagement have emerged as two key variables that significantly impact employee performance and overall organizational effectiveness. This research aims to analyze the influence of perceived organizational support and work engagement on the performance of employees at the PT Bank Tabungan Negara (Persero) Medan Branch Office. This study employs quantitative research methods with a causal approach (cause and effect). The population comprises 158 employees from the PT Bank Tabungan Negara Medan Branch Office, with 61 employees participating as the sample. Data collection methods include questionnaires, observations, interviews, and data analysis using multiple linear regression analysis. The research findings reveal three significant conclusions: 1) Perceived organizational support significantly influences employee performance with a significance value of 0.046. 2) Work engagement significantly affects employee performance with a significance value of 0.000, indicating its strong impact. 3) Both perceived organizational support and work engagement jointly and significantly impact employee performance, with a significance value of 0.000, emphasizing their combined importance in enhancing employee performance at the organization.
EFFECT OF WORK ATTITUDE, EMPLOYEE COMPETENCY AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE: (Study on Employees of PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery and Asset Sales Unit Division) Marpaung, Silviana; Siregar, Onan Marakali
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.876

Abstract

Employee performance is one aspect that must be considered by the company because if the employee's performance is not appropriate, it will affect the development and progress of the company. Hence, it is crucial to evaluate work attitude and enhance employee skills in their work environment. This study examines how work attitude, employee competency, and the work environment impact employee performance at PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery & Asset Sales Unit Division. The data collection method used in this study was primary data obtained by distributing questionnaires while secondary data was obtained through library research. The results unveil that the variable work attitude, employee competency and work environment have a partial and significant effect on employee performance. The variables work attitude, employee competence and work environment also have a simultaneous and significant effect on employee performance. In conclusion, this study emphasizes that work attitude, employee competence, and the work environment are key factors in enhancing employee performance, ultimately benefiting the company's growth and progress, as seen at PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery & Asset Sales Unit Division.
EFFECTIVENESS OF THE ROLE OF PROGRAM COMMUNITY FACILITATORS NATIONAL AFFORDABLE HOUSING PROGRAM (NAHP) MINISTRY OF PUPR IN BALI PROVINCE Tifani, Aurellia; Anwar; Kurniawan, Agung Widhi; Sahabuddin, Romansyah; Wardhana Haeruddin, Muhammad Ilham
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.641

Abstract

The National Affordable Housing Program (NAHP) implemented by the Ministry of PUPR (Public Works and Public Housing) aims to address housing affordability issues in the province of Bali. As part of the program, program community facilitators play a crucial role in facilitating the implementation and ensuring the program's effectiveness. Therefore, it becomes essential to evaluate the effectiveness of these facilitators in achieving the program's objectives. This study aims to determine the effectiveness of the role of program community facilitators National Affordable Housing Program (NAHP) Ministry of PUPR in the Province of Bali. The type of research used is descriptive qualitative. Descriptive provides a systematic description of cycles, problems, phenomena, services, programs, or information to individuals or groups wishing to study. The findings of this study explain the effectiveness of the role of the program has been achieved. The results of interviews with co-facilitators and beneficiary communities assessed the effectiveness of program understanding, target accuracy, timeliness, goal attainment, and real changes from the results of interviews with co-facilitators and beneficiary communities.
THE EFFECT OF APPLICATION OF AUDIT DIGITALIZATION ON AUDITOR PERFORMANCE WITH PROFESSIONAL ETHICS AS A MODERATION VARIABLE : (Survey on KAP in Central Java) Astuti, Dewi Saptantinah Puji; Rohmah, Uliya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.655

Abstract

In recent years, digitalization has transformed various aspects of business operations, including the field of auditing. The integration of digital technologies in audit processes has the potential to enhance efficiency, accuracy, and overall performance. As organizations increasingly adopt digital audit practices, it becomes essential to examine the impact of digitalization on auditor performance. The objective of this research is to assess the impact of digitalization audits on auditor performance. The study focuses on a public accounting firm located in Central Java, comprising a total of 24 individuals. Primary data was collected for this research. The population considered was the entire group of auditors working in public accounting offices in Central Java. Purposive sampling method was employed, resulting in a sample size of 60 auditors. Data was collected through questionnaires distributed directly to auditors in the public accounting offices in Central Java. Multiple linear regression analysis was used to analyze the data. The data analysis techniques included classic assumption testing, multiple linear analysis, t-test, F-test, coefficient determination (R2), and regression analysis with a moderating variable. The results of the research indicate that audit digitization has a significantly positive influence on auditor performance. However, professional ethics was found to have no moderating effect on the influence of audit digitization on auditor performance in public accounting firms in Central Java.
FINANCIAL PERFORMANCE OF CULINARY MSMEs IN JEBRES DISTRICT, SURAKARTA CITY BASED ON FINANCIAL LITERACY, FINANCIAL INCLUSION, AND FINANCIAL TECHNOLOGY Wibowo, Edi; Widayat, Berliana Christian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.656

Abstract

The financial well-being of micro, small, and medium enterprises (MSMEs) plays a vital role in driving economic growth and fostering entrepreneurship in urban areas. In this context, the culinary sector in Jebres District, Surakarta City, has emerged as a significant contributor to the local economy. However, the performance and sustainability of these culinary MSMEs depend on various factors, including their level of financial literacy, access to financial services, and utilization of financial technology. Understanding the influence of these factors on the financial performance of culinary MSMEs is crucial for devising effective strategies to support and enhance their economic impact. This study aims to determine and analyze the significance of the influence of financial literacy, financial inclusion, and financial technology on the financial performance of culinary micro, small, and medium enterprises (MSMEs) in Jebres District, Surakarta City. The research method employed in this study is a survey conducted among culinary MSMEs in Surakarta City, utilizing quantitative data. The findings indicate that financial literacy has a significant effect on the performance of culinary MSMEs in Jebres District, Surakarta City, which has been proven. Similarly, financial inclusion has also been proven to have a significant impact on the performance of culinary MSMEs in Jebres District, Surakarta City. Additionally, it has been established that financial technology significantly affects the financial performance of culinary MSMEs in Jebres District, Surakarta City.

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