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
 25   26   27   28   29 
The Effect of Environmental, Social, and Governance and Human Capital on Company Performance (Case Study of Healthcare Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021 - 2023) Putriani, Sabilla Meisya; Adi, Patria Prasetio
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1643

Abstract

In an increasingly complex business environment, company success is influenced not only by financial factors but also by non-financial aspects such as Environmental, Social, and Governance (ESG) and human capital. ESG integrates environmental concerns such as better waste and emissions management, social responsibility towards employees and the community, and good corporate governance to ensure transparency and accountable decision-making, thereby increasing investor confidence, creating operational efficiency, and strengthening corporate sustainability. On the other hand, human capital focuses on managing human resources as intangible assets that have a central role in supporting the implementation of ESG values, through innovation, skills enhancement, and productivity. Companies with quality human capital tend to have better adaptability to industry changes, improve decision-making effectiveness, and strengthen innovation that contributes directly to improving company performance. This study examines the impact of ESG and human capital on company performance in the healthcare sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Using a quantitative approach with multiple linear regression analysis, the research analyzes 11 purposively selected companies over three years, resulting in 33 data points. The findings indicate that ESG and human capital have a positive and significant partial effect on company performance. Simultaneously, ESG and human capital influence company performance, as evidenced by a high R Square value of 87.1%. This finding highlights the importance of integrating ESG principles and effective human capital management to support corporate sustainability.
The Influence of CEO Characteristics on Environmental, Social, and Governance (ESG) Information Disclosure at IDXESGL Difitri, Sholeha Kurnia; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1644

Abstract

The objective of this research is to examine how the traits of CEOs impact the release of ESG information in companies that are part of the IDXESGL index on the Indonesian Efe Exchange (IDX) during the timeframe of 2021-2023. The characteristics of the CEOs studied are with four characteristics including tenure, age, gender, and educational background. The findings of the study revealed that the tenure and age of the CEO had a negative effect on the disclosure of ESG information, while the gender and educational background of the CEO had a positive influence on the disclosure of ESG information. This study only considers four characteristics of CEOs as independent variables that affect the disclosure of ESG information so for future researchers it is suggested to add other factors of CEO characteristics such as citizenship & ethnicity, and CEO narcissism so that they can be explained simultaneously in the research model to obtain a more thorough understanding of the influence of CEO characteristics on ESG information disclosure. These results will offer useful perspectives on how the traits of a CEO can impact the choices and behaviors they make in relation to ESG. These findings can also contribute to corporate governance literature and provide practical implications for companies in formulating effective ESG information disclosure strategies for a company's sustainability.
Bridging Transformation: The Power of Human Capital Maturity in Strengthening Corporate Performance at PTPN Fadil, Achmad; Ma’arif, Syamsul; Ekananta, Ari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1645

Abstract

This study explores the role of Human Capital Maturity Level (HCML) in shaping corporate performance and driving organizational transformation at PTPN, a state-owned plantation company undergoing structural changes. The research examines how different HCML dimensions such as Strategic, Primary, and Foundation influence financial performance and, in turn, impact transformation success. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), the study identifies key relationships between HCML and corporate outcomes, while Analytical Hierarchy Process (AHP) is applied to determine the most effective transformation strategies based on expert assessments. Findings indicate that HCML Strategic significantly enhances corporate profit (loading = 0.695, p < 0.001), while HCML Foundation strengthens corporate health (loading = 0.552, p < 0.001). The AHP results highlight that Developing HR Capabilities (0.35) is the top priority, followed by Change Management Implementation (0.20) and Digital Transformation (0.15). These insights suggest that structured HRM strategies, competency development, and digital adaptation play a crucial role in ensuring sustainable business transformation. The study offers practical recommendations for HR policymakers and corporate leaders to enhance workforce readiness, optimize change management, and leverage digitalization to maintain competitive advantage.
Analysis of Local Culture in Improving Entrepreneurial Ability Mediated by Community Empowerment for Indigenous Papuan MSMEs in Jayapura City Ratang, Westim; Rante, Yohanis; Situmorang, Deni Lizawani
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1652

Abstract

The purpose of the research is to know and analyze the role of Department Industry, Trade and Cooperatives in empowering MSMEs for Indigenous Papuans (OAP), to know and analyze empowerment public have an impact on Papuan Indigenous People (OAP) entrepreneurship, and to know and analyze local culture influential towards Papuan Indigenous Entrepreneurship in Jayapura City. The analytical tools used on SEM with Smartpls. Empowerment of the Papuan Indigenous Micro-Business Community has been carried out by the Jayapura City Industry, Trade, Cooperatives and MSMEs Service. Empowerment is carried out by encouraging and raising public awareness of the importance of developing potentials, taking real actions such as: Education, Training, Health Improvement, Capital Provision, Information, Employment, markets and other facilities assistance. Things that have not been done by the Jayapura City Industry, Trade, Cooperatives and MSMEs Service in empowering the Community, especially Papuan Indigenous Micro-entrepreneurs (OAP) are Steps to prevent Unbalanced Competition, and protect the weak. The results of statistical tests show that local culture directly influences empowerment public for indigenous Papuan MSMEs, local culture influences the entrepreneurial ability of indigenous Papuan MSMEs and the indirect influence is that local culture influences the entrepreneurial ability of indigenous Papuan MSMEs which is supported by community empowerment.
Firm Structural Traits and Stock Performance of Consumer Goods Sector Listed in the Nigerian Exchange Group During and Post Covid-19 Pandemic Togbolo-Uwhejevwe, Samuel Ejiro; Erume, Fortune Ogheneworo; Emeka-Nwokeji, Nkechi; Onuora, Joshua Kenechukwu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1654

Abstract

This study objective is to close the gap on the relationship between firm traits and stock performance in Nigeria during a time of unparalleled global upheaval. By employing quantitative analysis to empirically demonstrate the study result. Stock performance (SP) is the most active financial indicator in any firm. Thus, SP responded to the historic slowdown in economic activity brought on by COVID-19. The study used longitudinal and ex post facto research design. The population for the study consists of 20 quoted firms on the Nigerian Exchange Group. The sampled consist of 17 firms with available and accessible annual reports that covered the study period of 2020, 2021, 2022 and 2023 was used, thus the study acknowledged 2020-2021 as COVID year, while 2022-2023 as post COVID year. The findings indicated MAC had a significant favorable impact on SP across both time periods, ROA significantly improved SP throughout the COVID-19 period, while FLEV had a negative impact on SP during the COVID-19 era. The study concluded that, MAC took center stage, suggesting that investor confidence in bigger, better-capitalized firms became more significant. As the market place more emphasis on stability and high valuations than on operational effectiveness or taking risks, ROA, BUR, ASS, and FAGE lost significance. It was recommended that Although Firm Size (FSIZE) was negatively impacted during the COVID-19 pandemic, this does not imply that businesses should drastically reduce their workforce.
The Effect of Dividend Yield, Dividend Payout Ratio, and Stock Volume on the Dividend Trap in IDXHIDIV20 Putri, Fitria Oktaviani; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1640

Abstract

A dividend trap is a condition where investors are trapped buying shares at high prices, and the share price continues to fall after the cum date. Investors typically consider dividend yield (DY), dividend payout ratio (DPR), and stock volume as key indicators for evaluating the potential risk of a dividend trap when making investment decisions. This research seeks to examine the impact of dividend yield (DY), dividend payout ratio (DPR), and stock volume on the occurrence of the dividend trap in companies listed in IDXHIDIV20 during the 2023 period. The dividend trap is measured through stock returns taken from the day of the General Meeting of Shareholders (GMS) until the day of dividend distribution. This research’s 2023 dividend distribution schedule and financial statements serve as secondary data. Companies in IDXHIDIV20 for the period 2023 are used as the population in this study. The purposive sampling technique was used to take samples in this study. Panel data regression analysis is used as the analysis method in this study using Eviews 12. This regression tool is used to analyze dividend yield (DY), dividend payout ratio (DPR), and stock volume. Referring to the results of the analysis, it is concluded that partially DY has a negative significant effect on dividend traps, while DPR and stock volume show no significant effect. Simultaneously, DY, DPR, and stock volume have a significant effect on dividend traps.
Analysis of the Determinants of Revenue in Ornamental Plant Businesses in the East Denpasar District of Denpasar City Wibawa, I Komang; Yuliarmi, Ni Nyoman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1660

Abstract

Ornamental plants are a category of horticultural crops used for their beauty and function, unlike other agricultural commodities used for food production. Denpasar City, in Bali Province, is a prominent producer of ornamental plants, particularly in the East Denpasar District, the city's epicenter. The district specializes in two kinds of ornamental plants: cut orchids and tuberose.The demand for ornamental plants is resilient and driven by new trends. The environment is challenging for ornamental plant business performers in Denpasar City. The objective of this research is to examine the simultaneous and partial influence of business capital, labor, working hours, income level, and regional origins on the revenue of ornamental plant business performers in East Denpasar District. A sample of 80 respondents was utilized, and multiple regression analysis techniques were employed. The research's findings that business capital, labor, working hours, education level, and region origin have a significant effect when considered simultaneously (f). While the partial test results (t) state that business capital and labor have a positive and significant effect on revenue, while working hours and education level partially have no positive effect and are unable to significantly increase revenue, and regional origins partially is statistically insignificant to increase the revenue of ornamental plant businesses in East Denpasar District of Denpasar City.
Export Competitiveness Analysis of Indonesian Shoe Commodities in the International Market Muttaqin, Rizqi; Saputera, Denny; Yudanegara, Aditya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1661

Abstract

Indonesia is one of the countries that produces good quality shoe producers in the world, many of whose production is exported. The purpose of this study is to analyze the competitive position and performance of shoes production in Indonesia as an export product. Shoes product is selected as a reason to the demand from abroad for which is increasing from year to year. The data used in this study is panel data on shoe exports over a period of ten years, namely from 2012-2022 by analyzing top ten export destination countries, namely the United States, Belgium, China, Germany, Japan, the Netherlands, England, South Korea, Italy, Mexico. The Revealed Comparative Advantages (RCA) and Export Product Dynamics (EPD) methods are used respectively to analyze the comparative advantages and performance of shoe exports from Indonesia. The results of the study show that Indonesia has a comparative advantage based on the RCA method, then based on the EPD method, it is obtained that Indonesian sports shoes are classified as rising star in ten export destination countries, Australia, Belgium, China, Germany, Japan, South Korea, Mexico, Netherlands, England and United States. The research found that Belgium has the most competitive to be an export destination with RCA Value 93.7 despite the total export value in modest conditions. The lowest RCA value is Japan 2.08 despite high volume in total exports.
The Influence of Overconfidence on Students' Investment Decisions in the Stock Market: The Moderating Role of Financial Literacy Mandiri, Anisyah Eka; Sriwidharmanely, Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1677

Abstract

This study aims to examine the influence of overconfidence on students' investment decisions in the capital market by considering the moderating role of financial literacy. Overconfidence is a psychological bias in which individuals have excessive confidence in their knowledge and abilities when making investment decisions. This study uses a quantitative approach involving the younger generation, especially students who have or are investing in the capital market. Researchers collected a sample of 378 respondents through a questionnaire distributed using Google Forms. Researchers then analyzed the data using the PLS-SEM method. The results of the study show that overconfidence has a negative impact on investment decisions. The higher the level of overconfidence, the worse the decisions taken by individuals. Conversely, financial literacy has a positive impact by helping individuals make more rational investment decisions. In addition, financial literacy also acts as a moderator that can reduce the negative impact of overconfidence, thereby improving the quality of investment decision making. These findings confirm that financial literacy has an important role in reducing the negative impact of overconfidence and encouraging individuals to make wiser investment decisions.
Economic Gap Analysis of West Kalimantan Border Region Deffrinica, Deffrinica; Maryunani, Maryunani; Pratomo, Devanto Shasa; Noor, Iswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1662

Abstract

Economic inequality is a crucial issue, especially in border areas where economic development is often uneven. This study analyzes the Theil Index to measure economic disparity in border areas of West Kalimantan from 2019 to 2023. The findings reveal that Sanggau Regency consistently has the highest Theil Index, reaching 4.307 in 2021, indicating severe economic inequality. Kapuas Hulu Regency also exhibits an increasing trend, with its Theil Index reaching 2.429 in 2023, suggesting widening disparities. Meanwhile, Sambas and Bengkayang Regencies maintain relatively stable and lower indices, indicating more evenly distributed economic conditions. Singkawang City, as an economic hub, shows fluctuating inequality trends but remains among the higher indices. This research contributes a novel perspective by focusing on economic inequality in border areas, which has often been discussed at the national level rather than in localized studies. The findings highlight the unique economic challenges faced by border regions, emphasizing the need for more inclusive policies, infrastructure development, and cross-border economic optimization to ensure equitable economic growth in West Kalimantan’s border areas.

Page 27 of 35 | Total Record : 347

 25   26   27   28   29 

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