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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 IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE: (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Dupa, Anissa Wulan; Hizazi, Ahmad; Wahyudi, Ilham
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.v3i1.893

Abstract

The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.
WORKING CAPITAL MANAGEMENT MODEL IN WOMEN'S COOPERATIVES Murdiono, Achmad; Mukhlis, Imam; Zagladi, Arief Noviarakhman
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.v3i1.898

Abstract

The presence of Women's Cooperatives or also known as "Kopwan" in society is crucial for aiding the government in addressing economic challenges, reducing unemployment, enhancing family financial well-being, and tackling gender issues. Despite their significant role, the existence of Kopwan requires careful attention, as many face stagnation at the business level, attributed in part to challenges in effectively managing working capital. This qualitative descriptive research aims to elucidate the meaning, sources, and management of working capital for Kopwan, utilizing data gathered through interviews and observational methods. The qualitative descriptive approach is chosen for its ability to directly depict and interpret the phenomena occurring in the investigated field. The findings reveal that Kopwan views working capital not merely as money but also as trust and networks. The management of working capital in Kopwan encompasses planning, organizing, and monitoring stages, and the applied model has proven effective in helping cooperatives successfully navigate operational aspects and enhance financial performance.
THE INFLUENCE OF WORK EXPERIENCE, KAIZEN CULTURE, AND COMPETENCE ON EMPLOYEE PERFORMANCE MUSHROOM MSMES IN KEDIRI Syahputra, Erwin; Sudarmiatin, Sudarmiatin; Wardana, Ludi Wishnu
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.v3i1.906

Abstract

This research seeks to explores the influence of work experience, kaizen culture, and competence on the performance of employees in Mushroom Micro, Small, and Medium-Sized Enterprises (MSMEs) in Kediri. The study encompassed the entire population of MSME Mushroom employees in Kediri, totaling 45 individuals, employing a saturated sampling technique where all respondents were considered as samples. Data collection methods involved observation, interviews, questionnaires, and literature studies, with data measurement conducted through the Likert scale. Analysis of the collected data employed validity tests, reliability tests, multiple linear regression tests, t tests, F tests, and the coefficient of determination, facilitated by SPSS 16.0. The results of the multiple linear regression analysis indicated that all independent variables significantly influenced the dependent variable, which is employee performance. The coefficient of determination revealed a percentage of 70.9%, signifying that work experience, kaizen culture, and competence collectively account for this portion of the variance in the performance variable. The remaining 29.1% is attributed to other variables not scrutinized in this research. These findings highlight the substantial influence of the specified factors on employee performance within the context of Mushroom MSMEs in Kediri.
EXPLORING THE CORRELATION BETWEEN EDUCATION AND INCOME: THE IMPACT OF EDUCATION ON PERSONS WITH DISABILITIES IN THE FORMAL SECTOR Sari, Putri Meliza; Bachtiar, Nasri; Taifur, Werry Darta
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.v3i1.907

Abstract

Education is the key gateway for people with disabilities to become skilled laborers for self-reliance and to create better welfare. Using Sakernas data for 2021, this study aims to analyze the impact of education level on people with disabilities between two groups, namely people with disabilities with high education and people with low education, with additional observations on people with disabilities working in the formal or informal sector. The sample selected for the study is made up of workers with disabilities who have an income of 27,049. The higher education category is the level of education completed by persons with disabilities at the equivalent of high school to doctoral level, while the low education group is the level of education of persons with disabilities at the junior high school level and below. The results of the Propensity Score Matching (PSM) method state that higher education and working in the formal sector have an impact of more than 58 percent on increasing their income compared to persons with disabilities who have low education and work in the informal sector.
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, AND LEVERAGE ON DIVIDEND POLICY: LIQUIDITY AS MODERATING VARIABLE Hanifah, Fitria; Widiastuti, Ekaningtyas; Najmudin, Najmudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.913

Abstract

This study examines the effect of tax avoidance, profitability, and leverage in dividend policy; this case study was conducted at IDX80. IDX80 is a list created by the Indonesian stock exchange where this index measures the price performance of 80 stocks with high liquidity and large market capitalization. This research was conducted in 2018 - 2021, using a purposive sample method; 96 samples were obtained. The results of this study indicate that tax avoidance does not affect the company's dividend policy, while profitability and leverage affect dividend policy. Legal tax avoidance by the company does not have a direct effect on the company's dividend policy. So, even though the company practices tax avoidance, this will not have a significant effect on the decision to distribute dividends. Profitability has a positive and significant impact on dividend policy, which means that if the company's profitability increases, the dividend policy will also increase. Then leverage has a negative and significant effect on dividend policy, which means that when the company's leverage is high, the dividends distributed by the company will decrease. Then, this study uses liquidity as a moderating variable, showing that liquidity moderates the relationship between profitability and dividend policy. In contrast, high liquidity can weaken the relationship between profitability and dividend policy.
THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES: (Empirical Study on Regional Apparatus Organization (OPD) Bungo District Service) Putri Ayu, Ronika; Yudi, Yudi; Gowon, Muhammad
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.v3i1.914

Abstract

This study aims to investigate the influence of budget participation on the performance of government areas, with organizational commitment as a moderating factor, and organizational culture as a moderator within the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The population for this study consists of the Regional Apparatus Organizations (OPD) Department in Bungo Regency. The research sample was selected using the saturated sample method, which involves using the entire population as the research sample from 18 Regional Apparatus Organizations (OPD) Departments in Bungo Regency. The research employs a quantitative method, and primary data were collected through distributed questionnaires to respondents. This study found that involvement in budget decisions significantly impacts local government effectiveness. The influence of organizational culture on this relationship was also observed. However, there was no evidence of organizational commitment moderating this relationship. The coefficient of determination (R Square) indicates that regional government performance is influenced by budget participation, organizational commitment, organizational culture, and their interactions. These factors explain approximately 52.5% of the variation in government performance, with the remaining 47.5% attributed to unidentified factors outside the model.
DEVELOPMENT STRATEGY FOR MICRO, SMALL AND MEDIUM ENTERPRISES OF PALEMBANG CITY Wulandari, Novita; Tambuh, Bastiar; Herdayani, Fitri; Rahayu, Yoni
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.v3i1.915

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in bolstering the economy, particularly in employment, contributing significantly to the stability of both regional and broader financial systems. This research, employing a qualitative approach involving observation, interviews, and documentation studies, seeks to identify and map potential MSME areas in Palembang City. The study's findings encompass the thorough identification and mapping of these enterprises across each sub-district in Palembang City, elucidating 22 strategic issues such as capital, marketing, infrastructure, licensing, and innovation. Furthermore, the research sheds light on the spatial distribution of MSMEs, categorizing them based on zoning and business type. Notable examples include the culinary business center in Bukit Kecil sub-district, the cracker and kemplang business center in Sukarami sub-district, the songket business center in Ilir Barat II sub-district, and the jumputan business center in Kertapati sub-district. This comprehensive analysis contributes valuable insights into the multifaceted dynamics of MSMEs, offering a foundation for informed policy decisions and strategic planning to enhance economic sustainability.
ANALYSIS OF HORIZONTAL FISCAL IMBALANCE IN SOUTH SULAWESI PROVINCE: WILLIAMSON INDEX AND KLASSEN TYPOLOGY APPROACH Romadhon, Ahmad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.935

Abstract

This study aims to investigate horizontal fiscal imbalance in South Sulawesi Province using the Williamson Index and Klassen Typology analysis approach. The province has abundant natural resources. However, it faces complex economic dynamics, leading to disparities in the distribution of economic benefits between regions. The results of the Williamson Index analysis show significant fluctuations in the level of fiscal imbalance over the 2018-2022 period, emphasizing the need for effective policy interventions. Meanwhile, the Klassen Typology illustrates the economic diversity of different regions in South Sulawesi, with Makassar City being a prominent center of economic growth. This research makes an important contribution to the understanding of fiscal imbalance at the regional level and provides a basis for more focused and data-driven policy formulation. Taking into account economic, social, and policy aspects, this study proposes a differentiated and inclusive policy approach to address fiscal imbalance, promote equitable economic growth, and achieve sustainable development in South Sulawesi.
WHAT DO WE KNOW ABOUT CUSTOMER SATISFACTION IN THE HOSPITALITY AND TOURISM INDUSTRY? THE GLIMPSE FROM A BIBLIOMETRIC ANALYSIS Munawaroh, Nuril Aulia; Mukhlis, Imam; Zagladi, Arief Noviarakhman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.944

Abstract

Numerous previous studies have emphasized that investigating customer behavior in hospitality and tourism services is a crucial research area that significantly impacts the industry's success, particularly in terms of customer satisfaction. According to a report by Small Business Chron, customer satisfaction holds paramount importance in the hospitality and tourism industry, where customers pay close attention to the quality of service they receive. The goal of this paper is to offer researchers a systematic view of how this topic contributes to the development of effective research channels for future analysis and research on the subject. The method used is bibliometric analysis, and mapping analysis has been conducted involving 107 articles from the SCOPUS database on customer satisfaction spanning from the year 2013 to 2023. The study employs bibliometric analysis of literature using Vosviewer. The findings reveal that research on customer satisfaction has steadily grown over the study period in the hospitality and tourism industry. The network analysis of customer satisfaction publications indicates that important themes covered include service quality, customer experience, customer value, and customer reviews
DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE: (Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province) Astrina, Herwinda; Rahayu, Sri; 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.v3i1.948

Abstract

The management of direct grant funds for regional elections requires streamlined processes within the Provincial Election Supervisory Agency and Regency/City Election Supervisory Committees. Technical Instructions outlined in a 2019 decree guide work plans, budgets, administration, accountability, and reporting. Efforts to prevent fraud in grant management are essential for reliable financial reporting, operational efficiency, auditor confidence, legal compliance, and asset protection. Controls, whether preventive or detective, manual or automatic, play a crucial role in these efforts. This research aims to analyze the Determinants of Fraud Prevention in Financial Management of Grant Funds. The context chosen was the Bawaslu of Jambi Province and the Bawaslu of Districts/Cities throughout Jambi Province, totaling 65 people. The analytical tool used in this research is SMART PLS. The results can be concluded that the competency of the work unit apparatus has no effect on preventing fraud in the financial management of grant funds, the internal control system has an effect on preventing fraud in the financial management of grant funds, Whistleblowing systems have an effect on preventing fraud in the financial management of grant funds.

Page 16 of 35 | Total Record : 347

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