cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.co.id
Phone
+6281234560500
Journal Mail Official
admin@transpublika.co.id
Editorial Address
Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang, East Java, Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
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
 20   21   22   23   24 
PRUDENCE ACCOUNTING, LEVERAGE, AND FIRM VALUE: THE PERSPECTIVE SIGNALING THEORY Isyauqina, Rizka Novika; Fambudi, Imam Nurcahyo
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.v3i3.1312

Abstract

The firm has a long-term goal of optimizing the value because it is related to the share price so as to maximize the prosperity of shareholders. This study aims to determine and analyze the effect of prudence and leverage on firm value (Empirical Study of Public Companies in Indonesia). This study has a novelty in the measurement of prudence developed by Fambudi et al using the Heckit Model. The population of this study were all public companies in Indonesia during 2017-2021. A total of 332 companies were selected as samples using a purposive sampling technique, with secondary data utilized for the analysis. The results of this study indicate that prudence has a significant positive effect on firm value. Companies that apply prudence are often seen as careful and responsible entities. This good reputation builds investor and creditor confidence. Meanwhile, leverage has a significant negative effect on firm value. A high leverage ratio indicates that the company has a large debt and tends to be riskier. This study includes two control variables: firm size and growth opportunities. Firm size, as a control variable, has a negative effect on firm value, while company growth has a significant positive effect on firm value.
EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Lase, Hofandrik; Pradipta, Arya; Siahaan, Magda
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

Abstract

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.
THE EFFECT OF TRUST AND SERVICE QUALITY ON CUSTOMER SATISFACTION (A Study at Amarta-Elsa Nasution Swimming School, Malang) Hidayati, Astri Kusuma; Kurniati, Rini Rahayu; Krisdianto, Dadang
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1404

Abstract

The competitiveness of service industries such as education and recreation has made customer satisfaction a crucial factor for business success. In this sector, swimming schools are not only required to give good instructions but also make sure that their customers are contented. Amarta-Elsa Nasution Swimming School found in Malang is an excellent case study to examine how trust, service quality and customer satisfaction interact with each other in a specific education context. Therefore, this research intends to find out the effect of trust and quality of service on customer satisfaction at Amarta-Elsa Nasution Swimming School located in Malang. A quantitative approach was utilized in this study, taking the saturated sample method, which is uses all the population of 65 respondents from all Amarta-Elsa Nasution Swimming School Malang student guardians. Questionnaires, observations, interviews and documentation were used to collect data in this study. In light of the study's findings, customer satisfaction at Amarta-Elsa Nasution Swimming School Malang is significantly influenced by trust. Furthermore, there exists a noteworthy connection among characteristics related to level of service and consumer happiness at Amarta-Elsa Nasution Swimming School Malang. Together, customer satisfaction at Amarta-Elsa Nasution Swimming School Malang is influenced by components related to trust and level of service.
TAX LEARNING IN THE DIGITAL ERA: EFFECTIVENESS AND CHALLENGES AT MERCU BUANA UNIVERSITY Dewi, Anisa Millenia; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1407

Abstract

Fast digitalized learning has resulted in greater embrace of online learning in higher education systems, even on complex topics like taxation. This change implies the need for the assessment of the impact and hurdles facing internet based tax education. This study aims to evaluate the effectiveness of online tax learning in the context of higher education. The research method used is quasi-qualitative, involving participants enrolled in an online tax course. The analysis technique employed is Creswell's spiral analysis. The findings indicate that online tax learning offers students flexibility in access and scheduling, enhances engagement, and provides advantages in the application of technology. However, challenges such as difficulties in accessing technology and a lack of direct interaction may impact the effectiveness of learning. The implications of this study provide insights for the development of further learning strategies and curriculum updates that support the effectiveness of online tax education in higher education institutions.
REVITALIZING HERITAGE THROUGH DESIGN THINKING: STRATEGIC VALUE INITIATIVES FOR BATIK MAHKOTA LAWEYAN Kiswardani, Wahyu Eka; Ghina, Astri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1408

Abstract

Batik, one of Indonesia’s most important cultural heritages, requires maximum conservation. Meanwhile, Batik Mahkota Laweyan in Solo (Surakarta), Central Java, is the nation’s oldest handcrafted batik producer that specializes not only in hand-made products but also in activities related to education and tourism. This initiative is intended to increase the company’s market visibility. Despite these initiatives, the organization has struggled to fully realize its potential due to its numerous challenges. This research provides insights into the challenges faced by MSMEs, particularly the batik business. It suggests actionable solutions based on a design thinking framework and qualitative methods. The study conducted at Batik Mahkota Laweyan identified and prioritized the challenges, including weak branding in tourism and service knowledge. A brainstorming session generated 36 practical ideas for improvement. The research also highlights the branding opportunities in travel and education services, emphasizing timely implementation within budget constraints. It offers guidance on enhancing branding at Batik Mahkota Laweyan, and the interview questions could serve as a template for future research in similar businesses.
THE INFLUENCE OF WORK ENVIRONMENT, WORK MOTIVATION AND WORK ETHIC ON EMPLOYEE PRODUCTIVITY AT THE MAPPI REGENCY REGIONAL SECRETARIAT OFFICE Pakka, Klaveryus Irvan; Kambu, Arius Andreas; HS, Ikhwan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1409

Abstract

The Mappi Regional Secretariat, responsible for critical administrative and coordination functions in local government, has faced challenges in employee productivity as evidenced by suboptimal Community Satisfaction Index scores over a three-year period, averaging only 72% of the target. Despite efforts to improve productivity through strategic planning and infrastructure upgrades, human resource issues persist. The report explores how the Work Environment, Work Motivation, and Work Ethic affect Employee Productivity at the Mappi Regency Regional Secretariat Office. A quantitative research approach was utilised for this study. The target population was all mayoral officers at the regional secretariat in Mappi, totaling 153 individuals. A sample size of 114 was selected for the research. A questionnaire was employed as the research instrument. The study encompassed 4 variables: Work environment (X1), Work motivation (X2), Work Ethic (X3), and Performance (Y). Data analysis involved Descriptive Analysis of Respondent Schedule and Descriptive Statistical Analysis. Quality tests were conducted to ensure data validity and reliability, including Normality Test, Heteroscedasticity Test, Multicollinearity Test, and Autocorrelation Test. The study also included multiple linear regression tests, correlation tests, determination coefficient, and hypothesis testing (t-Test and f-Test). The findings indicated that the work environment, work motivation, and work ethic positively and significantly impacted the productivity of Mappi Regional Secretariat employees. Work ethic displayed a particularly strong positive influence on work productivity compared to other variables. It is recommended that employees at Mappi Regional Secretariat uphold their work ethic, as it plays a crucial role in enhancing work productivity.  
IMPACT OF ECONOMIC GROWTH AND GOVERNMENT SPENDING POLICIES ON CO2 EMISSIONS IN SOUTH SULAWESI: REGRESSION ANALYSIS AND EKC Aziz, Sunu Kun; Romadhon, Ahmad; Handoyo, Eko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1411

Abstract

In making effective policy responses to climate change, it is necessary to understand the mechanisms that influence CO2 emissions, given that it is becoming a more urgent global issue. This research investigates how economic growth is affected by the amount of government investment in environmental initiatives, and CO2 emissions in South Sulawesi, Indonesia, using a multiple linear regression and the Environmental Kuznets Curve (EKC) approach. By analyzing secondary data from 2018 to 2022, including Gross Regional Domestic Product (GRDP) per capita, government expenditures on climate change adaptation and mitigation, and CO2 emissions, the research assesses how economic and policy actions impact environmental results. The results reveal that while economic growth significantly increases CO2 emissions, government spending on climate-related activities substantially reduces emissions. However, the EKC model does not provide evidence for the theory that there is a curvilinear relationship between economic growth and CO2 emissions in the area. The results emphasize the importance of government interventions aimed at reducing the environmental effects of economic activities and emphasize the necessity of wisely distributing public funds towards achieving sustainable development goals in South Sulawesi.
WORK MOTIVATION AS A CHANGING FACTOR IN THE EFFECTS OF ORGANIZATIONAL CULTURE AND COMPENSATION ON EMPLOYEE PERFORMANCE: (Case Study of Family Businesses in Indonesia) Effendi, Erfan; Wardoyo, Dewi Tri Wijayati; Surjanti, Jun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1415

Abstract

Human resources are essential assets for any organization, highlighting the crucial role of employee performance in achieving success. This study aims to investigate the impact of organizational culture and compensation on employee performance through work motivation at PT. XYZ, a multinational family business specializing in maintenance services and spare parts sales for conveyors, with operations in East and Central Java. Utilizing a quantitative approach, the research employs the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique via Smart-PLS 3.0 software. The study involved 95 respondents selected from a total of 125 employees through purposive sampling, with data collected via questionnaires distributed across five office locations in Gresik, Tuban, Paiton, Jepara, and Batang. Findings reveal that work motivation significantly mediates the relationship between organizational culture, compensation, and employee performance. The study contributes theoretically by demonstrating that work motivation is a crucial factor in enhancing employee performance through organizational culture and compensation, highlighting its role as a key variable in improving performance outcomes.
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, MOTIVATION FOR ACHIEVEMENT, AND JOB SATISFACTION ON CIVIL SERVANTS’ INNOVATION BEHAVIOR IN THE MERAUKE REGENCY GOVERNMENT Yustiono, Trio Rendra; Asnawi, Meinarni; Adji, Sandra Sukmaning
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1437

Abstract

The Merauke Regency Government has a mandate to continue to improve public service innovation. However, budget limitations, the availability of supporting infrastructure, and the lack of skilled human resources are the main obstacles in implementing innovation behavior within the Merauke Regency Government. According to the literature, several factors affect innovation behavior in an organization. This study seeks to analyze the influence of transformational leadership style, motivation for achievement, and job satisfaction on innovation behavior in civil servants within the Merauke Regency Government. With data from 114 civil servants in the Merauke Regency Government processed with SEM-PLS, this study found that transformational leadership and job satisfaction had a positive and significant effect on the innovation behavior of civil servants in the Merauke Regency Government, while motivation for achievement had no significant effect. Based on these results, the proposed policy recommendations are to increase transformational leadership and job satisfaction within the Merauke Regency government.
THE INFLUENCE OF CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE (An Empirical Study on Consumer Goods Companies Listed on the Stock Exchanges of ASEAN Countries) Wahyudi, Diki; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1425

Abstract

The ASEAN region is experiencing economic growth due to increased business activities. The consumer goods sector is important for growth in local and international markets. Companies in this sector face financial challenges such as managing capital and income tax. Corporate income tax can affect overall financial performance.  Governments depend on corporate income taxes to fund public goods. It is important for businesses and policymakers to understand what factors affect the amount of corporate taxes owed. Capital structure, profitability, and operational costs can impact tax liabilities and the financial stability of firms in competitive markets. The main goal of this study is to analyze the impact of capital structure, profitability, and operational costs on the level of corporate income tax payable. A quantitative approach is utilized, with information gathered from businesses listed on the ASEAN stock exchanges over a five-year period. The sample selection process involved purposive sampling, resulting in the inclusion of 50 companies and 250 data sets. The examination of the information requires the use of statistical techniques, traditional assumption checks, and testing of hypotheses. The study aims to shed light on the relationship between capital structure, profitability, operational costs, and corporate tax obligations within the ASEAN region.

Page 22 of 35 | Total Record : 347

 20   21   22   23   24 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): DECEMBER Vol. 4 No. 4 (2025): SEPTEMBER Vol. 4 No. 3 (2025): JUNE Vol. 4 No. 2 (2025): MARCH Vol. 4 No. 1 (2024): DECEMBER Vol. 3 No. 4 (2024): SEPTEMBER Vol. 3 No. 3 (2024): JUNE Vol. 3 No. 2 (2024): MARCH Vol. 3 No. 1 (2023): DECEMBER Vol. 2 No. 4 (2023): SEPTEMBER Vol. 2 No. 3 (2023): JUNE Vol. 2 No. 2 (2023): MARCH Vol. 2 No. 1 (2022): DECEMBER Vol. 1 No. 4 (2022): SEPTEMBER Vol. 1 No. 3 (2022): JUNE Vol. 1 No. 2 (2022): MARCH Vol. 1 No. 1 (2021): DECEMBER More Issue