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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
Influence of Customer Engagement on E-WOM and Repurchase Intention Through Customer Equity of Masculine Cosmetic Products (Study on Tokopedia & Shopee Users) Pramana, Aditya; Hermawan, Agus; Rahayu, Wening Patmi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1513

Abstract

This paper purposes to obtain evidence of whether there is a direct or indirect influence between customer engagement, Customer equity, e-WOM, and Repurchase intention on m-commerce customers (Tokopedia and Shopee) in Indonesia. This paper applies a quantitative research approach with explanatory research methods and in-depth descriptive analysis. This study uses infinite population for the population used, because the number of users of the Tokopedia or Shopee m-commerce applications in Indonesia is not accurately recorded, with predetermined criteria. The nonprobability sampling method chosen by the author in this paper as a sampling technique used using purposive sampling technique, because the unlimited population size, then 5% margin of error, with 95% confidence level, and 50% population proposition resulted from the calculation is as many as 385 samples of m-commerce users who have purchased masculine cosmetics as sample respondents. The data analysis technique uses an associative, quantitative and SEM-PLS approach. For novelty or novelty in this research, researchers have scientific suspicions on two other drivers of customer equity, namely; Value Equity, and Relationship Equity can directly influence the occurrence of e-WOM and use m-commerce user respondents who have purchased masculine cosmetic products. Results of the study showed that all variables have a positive influence on each other, either directly or indirectly and significantly, except for the customer engagement variable on repurchase intention which showed no significance. The impact of the study could be a reference for m-commerce in increasing users and directing them to constructive goals.
The Impact of Social Media Marketing Elements on Consumer Brand Engagement, Brand Awareness, and Brand Image Rosdiana, Annisa; Indrawati, Indrawati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1524

Abstract

This study explores the influence of social media marketing (SMM) elements—entertainment, customization, interaction, electronic word-of-mouth (eWOM), and trendiness—on consumer-brand engagement and brand image. Using an online survey, data were gathered from 273 Instagram followers of @officialgamboeng in Indonesia, who had consumed Gamboeng tea products within the past three months. Partial least squares structural equation modeling (PLS-SEM) was applied to analyze the relationships between SMM elements, consumer-brand engagement, brand awareness, and brand image. The findings reveal that trendiness significantly enhances consumer-brand engagement, boosting brand awareness and brand image. However, customization shows no notable impact on consumer-brand engagement. As this study is cross-sectional and focuses on a single local tea brand, its findings may have limited applicability to other contexts. Future research could extend the study to multiple brands and regions to enhance generalizability. Practical recommendations include creating content that educates consumers about Gamboeng's unique qualities, such as ingredient quality and production processes, and leveraging diverse social media platforms like TikTok and Threads. Strengthening the brand's story by emphasizing its values and history could further enhance consumer recognition and retention. Marketers can improve consumer-brand engagement by generating trendy content, fostering interaction, and encouraging positive eWOM. These efforts can strengthen brand associations and consumer loyalty. This study contributes to branding literature by highlighting the critical role of trendiness in brand-building and reaffirming social media as an effective channel for engaging consumers and promoting brand knowledge.
Measuring Economic Contribution and Per Capita Income Disparities in Indonesia Using the Theil Index Ammar, Zul; Bachtiar, Nasri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1529

Abstract

This study aims to analyze economic contribution and per capita income disparities among provinces in Indonesia using the Theil Index method. The results indicate that the total economic contribution disparity among provinces has a value of 2.2716, with the intra-island disparity (Tintra) component accounting for 1.4919 and the inter-island disparity (Tinter) component accounting for 1.2237. Meanwhile, the analysis of per capita income disparity shows a Total Theil Index of 0.8520, with the Tintra component accounting for 0.8384 and the Tinter component accounting for 0.0136. These findings highlight that intra-island disparities play a more dominant role than inter-island disparities. Therefore, policies focused on equitable infrastructure development in remote areas and the acceleration of development in eastern Indonesia are essential to reduce these disparities. This study also recommends that further research should be conducted to explore the factors contributing to these disparities.
An Analysis of the Impact of Regional Taxes, Social Assistance Expenditures, and Income Inequality on Economic Growth in Regencies/Cities in Aceh Province Sari, Yunidar Purnama; Handra, Hefrizal; Yonnedi, Efa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1532

Abstract

This study aims to analyze the impact of regional taxes, social assistance expenditures, and income inequality on the economic growth of regencies/cities in Aceh Province for the 2020-2023 period using a panel regression model. The analysis results indicate that regional taxes have a positive and significant impact on economic growth, where increased regional taxes contribute to the development of critical infrastructure and public services. Furthermore, social assistance expenditures also enhance household purchasing power, which directly boosts local economic growth. However, income inequality has a negative and significant impact on growth, as rising inequality hinders public access to education and healthcare and creates social instability. These findings underscore the importance of effective management of regional taxes and social assistance programs, as well as the need for policies to reduce income inequality as a strategy to promote inclusive and sustainable economic growth in Aceh. This study provides recommendations for local governments to formulate more progressive policies in managing economic resources for the welfare of society.
The Impact of the Non-Cash Food Assistance (BPNT) Program on Household Welfare in Indonesia Suwatri, Meriska; Handra, Hefrizal; Yonnedi, Efa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1537

Abstract

One of the government’s steps to address poverty through food security is the launch of the Non-Cash Food Assistance (BPNT) program. This study evaluates the impact of the Non-Cash Food Assistance (BPNT) program on household welfare in Indonesia. Utilizing logistic regression analysis and data from the 2017 National Socio-Economic Survey, the research reveals that participation in the BPNT program has a significant negative effect on household welfare. Recipients of BPNT are 8.366% less likely to achieve prosperity compared to non-recipients. This outcome underscores the need to address additional factors influencing welfare, such as education, employment opportunities, and access to social services. While the BPNT program effectively provides food assistance, its design and implementation require improvements to better support recipients in overcoming economic challenges. Enhancing the program's scope and efficiency is essential for achieving its objective of sustainable poverty alleviation and improving welfare outcomes for vulnerable households in Indonesia.
The Moderating Role of Social Media Marketing and the Effect of Price Perception and Brand Identity on Purchase Intention Through Perceived Value as a Mediator Variable at Carina Florist in Surabaya City Amelia, Azarine Nahdah; Halik, Abdul; Budiarti, Endah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1581

Abstract

This study aims to analyse the effect of perceived price and brand identity on purchase intention with perceived value as a mediating variable and social media marketing as a moderating variable at Carina Florist in Surabaya City. A quantitative approach with an explanatory type of research was used in this study. Data collection was carried out through online questionnaires to the people of Surabaya City using probability sampling techniques. Data analysis using the Partial Least Square (PLS) method with SmartPLS software. The results showed that perceived price and brand identity have a significant influence on perceived value. In addition, perceived price and perceived value also have a significant effect on purchase intention. However, brand identity has no significant effect on purchase intention, and social media marketing does not moderate the relationship between perceived value and purchase intention. The study's conclusions highlight the importance of pricing strategies, perceived value reinforcement, and social media marketing optimisation to increase purchase intentions at Carina Florist.
Navigating Financial Behavior: How Literacy, Herding, Risk Perception, and Attitude Shape Generation Z's Investment Decision Zahro, Mar’atus; Rahayu, Rika; Triyonowati, Triyonowati; Suhermin, Suhermin; Suryawirawan, Okto Aditya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1583

Abstract

In Indonesia, numerous young retail investors exhibit a lack of adequate financial knowledge and comprehension of investment fundamentals, potentially resulting in suboptimal investment choices and heightened financial exposure. This research seeks to examine how financial literacy, herding, risk perception, and attitude toward investment can enhance the decision-making process for students in investments, enabling them to make more educated and self-assured selections in financial markets. The study employed non-probability purposive sampling, involving 84 Generation Z participants. Data analysis was conducted using Partial Least Square (PLS) via SmartPLS. The findings reveal that financial literacy positively and significantly influences investment decision-making. Conversely, herding does not have a substantial impact on investment choices. Risk perception demonstrates a significant negative effect on investment decision-making, whilst attitude towards investment shows a significant positive influence. The study also found that attitude towards investment does not mediate the relationship between financial literacy and investment decision-making, nor does it mediate the impact of risk perception on investment decisions. However, it does mediate the influence of herding on investment decision-making. These outcomes contribute to a more comprehensive understanding of how each antecedent variable affects the decision-making processes of Generation Z students, offering valuable insights for educators, policymakers, and financial institutions aiming to improve investment education and support for young investors.
The Rationality of West Sumatra RPJPD Targets 2025-2045: An Analysis of Science, Technology, Innovation, and Economic Productivity Goals Ammar, Zul; Maryati, Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1544

Abstract

This study analyzes the rationality of development targets outlined in the West Sumatra RPJPD 2025-2045, focusing on goals in the fields of science and technology (IPTEK), innovation, and economics. The indicators examined include the manufacturing industry GDP ratio, tourism development, creative economy, MSME productivity, entrepreneurship, BUMD performance, formal job creation, female labor force participation, and regional innovation index. The analysis reveals that some targets, such as the non-agricultural MSME GDP proportion and female labor force participation, are considered realistic as they align with historical trends. However, other targets, such as the manufacturing industry GDP ratio, tourism development, and entrepreneurship, are deemed highly ambitious as they require growth rates far exceeding historical averages. Achieving these targets will require progressive policies, significant investments, and synergy between the government, society, and the private sector. This study provides critical insights for evaluating the realization of future development targets.
The Effect of Compensation and Transformational Leadership on Turnover Intention and Its Impact on Employee Performance at PT Waskita Concrete Precast Tbk Subekhi, Subekhi; Sudarman, Daman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1601

Abstract

The objective of this research is to examine how compensation and transformational leadership influence employees' intent to leave their jobs and how this affects their performance at PT Waskita Beton Precast Tbk. The research in this study utilizes a method of exploration with a numerical perspective to investigate how compensation and leadership impact turnover intention and performance among employees of PT Waskita Beton Precast Tbk. The information was gathered by distributing surveys to 240 participants chosen intentionally, and it was analyzed using SEM-PLS. Findings indicated that compensation and leadership have a moderate impact on employee productivity, with turnover intention playing a role as an intermediary, despite its limited effect on turnover intention and performance. On the employee performance variable, the R² value is 38.1%, which indicates that compensation and transformational leadership have a moderate influence on employee performance. For the turnover intention variable, the R² only reached 1.5%, which indicates a weak influence. The structural model used shows that turnover intentions act as a weak mediator of the effect of compensation and transformational leadership on employee performance. Further evaluation shows that the model has little GoF (Goodness of Fit), with a Q² value for employee performance of 20.5% and for turnover intentions of 0.4%, indicating that the model has limited predictive relevance.
Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance Kholagi, Helmi Faisal; Hidayah, Nurul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1614

Abstract

This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to 135 MSME taxpayers in West Jakarta. The data was analyzed using the Partial Least Square (PLS) method. The findings reveal that both taxpayer knowledge and awareness have significant positive effects on tax compliance. Specifically, taxpayers with better understanding of tax payment procedures and those with higher awareness of their tax responsibilities demonstrate increased compliance levels. These results align with previous research that established positive relationships between taxpayer knowledge, awareness, and compliance. Notably, the study found that service quality has no significant impact on taxpayer compliance, suggesting that the level of tax services does not influence taxpayers' willingness to fulfill their obligations. These findings contribute to the understanding of tax compliance behavior among MSMEs and have implications for tax policy and administration.