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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
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.
Articles 347 Documents
THE INFLUENCE OF LEADERSHIP STYLE, COMMUNICATION AND MOTIVATION ON THE PERFORMANCE OF PASAMAN DISTRICT EDUCATION SERVICE EMPLOYEES Sari, Ria Widhia; Endarwita, Endarwita; Yuliza, Mai; Elondri, Elondri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1268

Abstract

Employees are the backbone of any organization, and their performance directly impacts success. In the education sector, a well-functioning workforce is crucial for student achievement. Effective leadership, clear communication, and motivated employees are all thought to be important for strong performance in organizations. This study is looking into the effect on the performance of Pasaman Regency Education Service Employees of Leadership Style, Communication, and Motivation. 45 staff members from the Pasaman Regency Education Office made up the population of this research. This study sample applies the whole sampling method. Multiple linear regression was used to examine research data acquired by means of a questionnaire distribution approach. Research findings reveal that staff of Pasaman Regency Education Service perform significantly differently depending on their leadership style, partly. With a significance value of 0.551 > 0.05, communication has no appreciable effect on employee performance; motivation similarly has no appreciable effect on performance with a significance value of 0.112 > alpha 0.05. With a significance value of 0.000 alpha 0.05, Leadership Style, Communication, and Motivation concurrently significantly affect the Performance of Pasaman Regency Education Service Employees. From the Coefficient of Determination Test (R2), a value of 0.667 was obtained suggesting that Leadership Style, Communication, and Motivation contribute 66.7% to Employee Performance at the Pasaman Regency Education Office.
THE EFFECT OF USING E-COMMERCE, DIGITAL PAYMENT AND THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON ENTREPRENEURIAL INTEREST: (Study on Students of Accounting Department, Faculty of Economics and Business, Jambi University) Sapitri, Yulia; Wahyudi, Ilham; Yudi, Yudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1280

Abstract

The integration of e-commerce, digital payments, and Accounting Information Systems significantly enhances entrepreneurial interest among students. These technologies provide accessible and efficient tools for starting and managing businesses, fostering a greater inclination towards entrepreneurship. This study aims to analyze the influence of e-commerce, digital payment, and the quality of Accounting Information Systems (AIS) on the entrepreneurial interest of accounting students from the 2020 cohort at the University of Jambi. A saturated sampling technique was employed, resulting in a sample size of 171 active accounting students. Data collection was conducted through an online questionnaire consisting of several relevant questions. The results of the study indicate that e-commerce, digital payment, and the quality of AIS significantly affect students' entrepreneurial interest. These findings suggest that a good understanding and skills in using digital technology and information systems can encourage students' interest in entrepreneurship. Likewise, improving students' proficiency in online business, digital transactions, and computerized accounting can substantially boost their enthusiasm for entrepreneurship. Such skill development may result in more students starting their own businesses, potentially stimulating economic expansion and helping to lower joblessness among recent graduates.
PROJECT RISK MANAGEMENT IN SECTOR PUBLIC (Lessons Learned from Indonesia) Almira, Aisyah; Nurkholis, Nurkholis; Atmini, Sari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1284

Abstract

This study examines the implementation of risk management in public sector infrastructure projects in Indonesia funded by the APBN. Using a qualitative approach and case study method, data were collected through in-depth interviews with stakeholders such as risk managers and risk management teams. The findings indicate that the main risks include land acquisition, design, contractual, and completion time risks. Although risk management is applied at every stage, the lack of documentation hampers the evaluation of its effectiveness. The guidelines provided by the Ministry of Public Works and Housing help accommodate the primary risks but require further adjustments. The urgency of implementing risk management is high to prevent delays and cost overruns. It is recommended to develop specific guidelines, enhance documentation, and conduct continuous training and active collaboration among stakeholders to improve risk management effectiveness and ensure the success of infrastructure projects.
QUINTUPLE HELIX IN PUBLIC PRIVATE PARTNERSHIP (PPP) PROJECTS (Case Study – PPP’s Housing Project in Surabaya) Apriani, Karina; Sukoharsono, Eko Ganis Sukoharsono; Adib, Noval
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1285

Abstract

The demand for suitable and economical housing is on the rise due to the fast-paced growth of population and urban development. An innovative solution has been suggested to address this challenge, known as the Public Private Partnership (PPP) scheme. This research analyses the implementation of the Quintuple Helix concept in the Public Private Partnership (PPP) project of Vertical Housing in Surabaya. Using a qualitative methodology with a case study, this research identifies the key roles of the government, private sector, academia, community, and the environment in the success of the project. The results show that the Quintuple Helix approach is effective in optimising the implementation of PPP projects, but there are potential conflicts of interest between the helix, especially in terms of rental fees and quality standards. This research provides recommendations to improve communication, coordination, and collaboration between helixes, as well as strengthen the role of academia and community participation.
NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED Winarta, Nigel Hans; Siahaan, Magda; Nauli, Theonino David
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1290

Abstract

This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.
EXPLORING THE EFFECTIVENESS ROLE OF BOARD CHARACTERISTICS ON FIRM PERFORMANCE: A STUDY IN A SAMPLE OF GCC Husain, Mohammed A.
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1294

Abstract

The primary goal of this comparative study is to ascertain the relationship between the performance of firms in Bahrain and Oman and the selected corporate governance procedures. The structured methodology of the study combines a thorough literature review with empirical analysis to accomplish these research goals. A purposeful sample of listed firms in Bahrain and Oman is used to gather financial and governance data, which is then evaluated using regression analysis to test the hypotheses. The results of this study have significant implications for various stakeholders. Regulators can use the findings to create frameworks that support good corporate governance practices, contributing to economic stability and prosperity. Investors can benefit from understanding how specific governance methods impact businesses' financial success, enabling them to make informed investment decisions. Additionally, the report offers valuable guidance for companies operating in Bahrain and Oman on how to enhance corporate governance processes to improve financial results and ensure long-term viability. This comparative study aims to advance knowledge in the fields of corporate governance and company performance research, particularly in the contexts of Bahrain and Oman, by providing insights into the effects of CEO duality, board size, audit committee meetings, and risk management committee meetings on company financial performance.
BOOSTING PURCHASE INTENTIONS WITH EMOJIS: (How Somethinc's Firm-Generated Content On Social Media X Attracts Consumers) Aina, Rizqi; Ariyanti, Maya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1299

Abstract

Emojis have rapidly evolved with the advancement of online communication, becoming a staple in various marketing communications, including Firm-Generated Content (FGC). Despite their prevalence, research on the impact of emojis in FGC, particularly on purchase intentions, remains limited. This study aims to explore the influence of emoji usage in FGC on purchase intentions, focusing on the brand Somethinc in the beauty industry. The study targets followers of Somethinc's account on Platform X, investigating emojis as a dependent variable affecting purchase intentions as an independent variable, with positive affect as a mediator and product type as a moderator. This descriptive research employs a quantitative method using SEM-PLS to analyze data collected via purposive sampling in a one-shot cross-sectional manner. Findings reveal a positive and significant relationship between emojis and purchase intentions, mediated by positive affect. The product type, whether hedonic or utilitarian, moderates the positive affect induced by emojis in FGC. These results highlight the impact of emojis in enhancing positive affect and purchase intentions in FGC.
THE INFLUENCE OF CONSUMER ATTITUDES AND CONSUMER MOTIVATION ON PURCHASING DECISIONS THROUGH SHOPEE (Study on D-IV Marketing Management Students at State Polytechnic of Malang) Anam, Aisyahrani; Hadi, Musthofa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1304

Abstract

In the current technological era, online shopping has become a dominant trend. With easy internet access and rapid technological advancements, society increasingly relies on e-commerce platforms like Shopee for their shopping needs. This study aims to analyze the influence of consumer attitudes and motivation on purchasing decisions on Shopee. This quantitative research involved distributing questionnaires to 77 D-IV Marketing Management students from the Business Administration Major for the 2023/2024 academic year who have made purchases on Shopee. Accidental sampling was used, and data were analyzed using multiple linear regression (Y = a + b1X1 + b2X2 + e) and hypothesis testing. The findings show that consumer attitude does not have a partial effect on purchase decisions, while consumer motivation does. Collectively, both variables significantly influence purchase decisions, contributing 85.7% to the purchase decision, with 14.3% influenced by other factors. The study concludes that only consumer motivation significantly impacts purchasing decisions. Shopee should more strictly filter sellers by verifying addresses, product types, and availability to avoid pre-orders. Additionally, Shopee can improve information quality on prices, availability, and product benefits, and enhance transaction security to improve user safety and application ratings, thereby building positive consumer perception.
ENHANCING BRAND LOYALTY AT UNIQLO: THE ROLE OF STORE ATTRIBUTES, CUSTOMER EXPERIENCES, AND ENGAGEMENT Nurhaliza, Salma; Indrawati, Indrawati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1305

Abstract

There was a phenomenon of an increase in number of e-commerce users, mobile applications, and other digital technologies, most consumers still prefer to shop in offline stores for various reasons. The biggest factor for consumers choosing to shop offline, with the largest percentage of 62%, is the desire to physically inspect the goods. Retailers should enhance in-store experiences by implementing responsive and innovative store attributes. This research aims the impact of store attributes on brand loyalty, with customer engagement as mediating variables. Using a quantitative, causal-descriptive analysis, data was collected from 280 qualified respondents through purposive sampling. The study employs Structural Equation Modeling (SEM) based on Partial Least Square (PLS) analysis using Smart-PLS 3.0 software. Results indicate a positive and significant influence of merchandise, transaction convenience, loyalty program and customer engagement on brand loyalty. It also shows that customer experience and engagement mediate the relationship between store attributes and brand loyalty. The model explains 42% of the variance in Uniqlo's brand loyalty, which falls into the moderate category.
THE INFLUENCE OF TAX INCENTIVES, TAX RATE CHANGES, AND THE NIK-NPWP CONSOLIDATION PROGRAM ON THE COMPLIANCE OF MSME TAXPAYERS (A Study on MSME Actors in BSD City Modern Market) Lobo, Reginaldus Elfridus; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1306

Abstract

Tax is an essential source of state revenue, but the level of tax compliance, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector, is still relatively low. This study aims to evaluate the effect of tax incentives, changes in tax rates, and the NIK-NPWP matching program on MSME taxpayer compliance in the BSD City Modern Market. Using a quantitative approach, this study involved 90 respondents from a total population of 846 MSMEs, with an accidental sampling technique. Data were analyzed using multiple linear regression through the SPSS 29.0 for Windows program. The findings of the study indicate that tax incentives, changes in tax rates, and the NIK-NPWP matching program have a positive and significant effect on the level of MSME taxpayer compliance in the BSD City Modern Market.