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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 ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE Kusumathias, Intan Putri; Rahayu, Sri; Wiralestari, Wiralestari
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.v3i1.949

Abstract

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.
THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Widyaningrum, Agustina Wahyu; Dewi, Fajar Gustiawaty; Syaipudin, Usep
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.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
STRATEGIC MANAGEMENT ACCOUNTING INFORMATION, SERVICE QUALITY, AND KNOWLEDGE MANAGEMENT TO COMPANY PERFORMANCE: A LITERATURE REVIEW Anisman, Hafizh Billy; Dewi, Fajar Gustiawaty; Oktavia, Reni
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.v3i2.952

Abstract

The objective of this study is to investigate the influence of Strategic Management Accounting Information, service quality, and Knowledge Management on institutional performance. Through the utilization of a literature review methodology, this research examines the SINTA and Scopus databases, which are valuable sources of Indonesian scholarly publications spanning the last ten years. By systematically organizing the findings, methodologies, and concepts in a chronological manner, this literature review offers a comprehensive overview of the research progress regarding the interplay between strategic management accounting, service quality, knowledge management, and performance. The effective integration of strategic management accounting plays a crucial role in optimizing strategic decision-making, managing resources, and enhancing the quality of healthcare services. Additionally, a focus on service quality variables such as patient safety and operational efficiency creates an environment that supports operational growth and establishes a strong reputation. The synergy among these elements is expected to make a significant contribution to the competitive landscape and the overall advancement of the institution in the future.
ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW Miharsi, Diah; Gamayuni, Rindu Rika; Dharma, Fitra
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.v3i2.954

Abstract

Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among these methods. The methodology employs a literature review approach using the SINTA and Scopus databases to gather information from scholarly publications in the last 10 years. The choice of these databases is based on the excellence of SINTA as a local Indonesian database and Scopus as a deep international data source. The research objectives include testing the influence of each method in detecting Fraudulent Financial Reporting and analyzing their comparative levels. The theoretical contribution involves enhancing knowledge for readers and researchers, providing references for further research. In practical terms, the research is expected to offer insights to readers, especially investors, for considering the most appropriate analytical method in identifying and preventing Fraudulent Financial Reporting in investment decision-making.
FINANCIAL LITERACY AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW Musthafa, Imelfina; Handra, Hefrizal; Bachtiar, Nasri; Taifur, Werry Darta; Ariyanto, Edi
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.v3i1.956

Abstract

This research aims to examine various articles regarding the influence of financial literacy on the performance of MSMEs. The literature used in this research comes from indexed journal databases searching for the keywords "financial literacy" and "performance". This research found various factors involved in measuring the influence of financial literacy on MSME performance consists of: dimensions of financial literacy, namely: knowledge, attitudes and behavior; factors that influence financial literacy are age, gender, education, length of work and income; strategies to increase financial literacy through training; MSME performance are: financial and non-financial performance. The impact of financial literacy on MSME performance is influenced by many factors. This research provides input for policy makers to increase the level of financial literacy of MSME business actors so that MSME performance becomes better, competitive and has a competitive advantage.
E-COMMERCE UTILIZATION EFFORTS ENTREPRENEURS IN INDONESIA Meilisa, Meilisa; Bachtiar, Nasri; Taifur, Werry Danar; Ridwan, Endrizal
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.v3i1.957

Abstract

To increase competitive advantage and expand markets, digitalization brings new trends with technological innovation in the form of e-commerce. Using Sakernas data for 2021, the research intends to analyze the impact of using e-commerce on business actors between two groups, namely business actors using e-commerce and those without using e-commerce for their business. The selected sample in the research was business actors who did not yet have permits for their business activities, namely 36,703. The e-commerce category is: product promotion with internet coverage, and sales carried out through marketplaces (Tokopedia, Bukalapak, Olx, etc). The results show that business actors who utilize e-commerce have higher income than business actors without using e-commerce in their business, which is influenced by human capital (education), digital skills (use of computers and smartphones), socio-demographics (age, gender), with the Propensity Score Matching (PSM) method.
IMPLEMENTATION OF FERTILIZER SUBSIDIES: IMPACT ON AGRICULTURE AND FOOD SECURITY IN INDONESIA (A CRITICAL REVIEW) Putri, Mega Amelia; Taifur, Werry Darta; Bachtiar, Nasri
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.v3i1.958

Abstract

Fertilizer subsidies are an essential economic policy affecting Indonesia's agricultural sector and food security. This article critically reviews the implementation of fertilizer subsidies and its impact on agricultural economic growth. We analyze changes in policies and approaches implemented in recent years and their impact on resource allocation efficiency and agricultural productivity. By considering the interactions between government policies, agricultural markets, and economic dynamics, this Research identifies factors that influence the success and failure of fertilizer subsidy programs from an economic perspective. The results provide in-depth insight into the impact of fertilizer subsidy policies on economic growth in the agricultural sector and food security in Indonesia and provide a basis for improving more efficient and sustainable policies.
THE EFFECT OF MACROECONOMIC VARIABLES ON THE PRICE OF SHARIA HEALTH SECTOR SHARES LISTED ON THE JAKARTA ISLAMIC INDEX 70 (JII70) FOR THE PERIOD 2018-2022 Anwar, Indah Lestari; Fitrianti, Retno; Slamet, Sukmatica; Amri, Armin; Rahman, Aulia
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.v3i2.994

Abstract

This study examines the impact of macroeconomic factors on the performance of health sector sharia stocks listed on the Jakarta Islamic Index 70 (JII 70). The research adopts a quantitative approach, utilizing panel data regression to analyze the relationship between inflation, exchange rates, and the share prices of health sector issuers included in the JII 70. This research falls under the category of quantitative descriptive analytics. The population of this study consists of all health sector issuers listed on the JII 70 Islamic stock index. The sample includes health sector issuers registered on the JII 70 Islamic stock index from 2018 to 2022. The findings reveal that inflation has no significant impact on health sector Islamic stocks. Furthermore, the results indicate a negative correlation between exchange rates and stock prices, although this relationship is not statistically significant. Overall, the macroeconomic variables examined, namely inflation and exchange rates, do not exert a significant influence on the value of Islamic equities in the healthcare sector. Nevertheless, investors should still monitor these indicators as economic conditions can change unpredictably.
THE INFLUENCE OF MICRO AND SMALL INDUSTRIES ON ECONOMIC GROWTH WEST SUMATRA PROVINCE Musthafa, Imelfina; Handra, Hefrizal; Yonnedi, Efa
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.v3i1.1003

Abstract

This research aims to determine the influence of the number of Micro and Small Industries (MSI), the number of MSI workers, and MSI income on the Regional Gross Domestic Product (RGDP) of West Sumatra Province. The analytical method used in this research is descriptive and quantitative analysis method. The sample for this research is the number of MSIs, number of MSI workers, MSI income and MSI RGDP from 2018 to 2020 which comes from the West Sumatra Province Central Statistics Agency consisting of 19 cities/regencies. The results of this research found that simultaneously there was a positive and significant influence of the number of MSIs, the number of MSI workers, and MSI income on the RGDP of West Sumatra Province. Government policy really needs to be implemented to create regulations that make it easier for MSI to grow and develop so that MSI has a large contribution to the RGDP of West Sumatra Province.
THE LONG-TERM EFFECT OF FOREIGN DEBT AND FOREIGN DIRECT INVESTMENT (FDI) ON ECONOMIC GROWTH IN INDONESIA Meilisa, Meilisa; Handra, Hefrizal; Yonnedi, Efa
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.v3i1.1004

Abstract

In light of Indonesia's status as a developing nation with constrained financial resources, the imperative for strategic decision-making by the government to foster sustained economic growth becomes evident. This research delves into an analysis of the enduring repercussions of foreign debt and foreign direct investment (FDI) on Indonesia's economic landscape. The study employs a comprehensive examination of time series data spanning from 1990 to 2022, employing both the Bounds test cointegration approach and the ARDL model to scrutinize the dynamics at play. The empirical findings underscore the multifaceted influence of foreign debt and FDI on Indonesia's economic growth, illustrating that these factors exert both short- and long-term impacts. Moreover, the research identifies the export control variable as a pivotal factor, indicating an immediate effect on Indonesia's economic development albeit without a lasting impact. Consequently, this unveils a nuanced interplay of variables that contribute to the nation's economic trajectory. In light of these insights, the study posits that the Indonesian government must adopt a judicious and discerning approach in formulating and executing policies related to exports, foreign debt, and FDI. Recognizing the dual temporal impact of foreign debt and FDI, policymakers are urged to balance short-term economic imperatives with a commitment to long-term sustainable growth. The immediate influence of the export control variable further underscores the need for agile and adaptive policy management to navigate the intricacies of Indonesia's economic landscape.

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