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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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Enhancing Customer Loyalty in Online Transportation: The Role of Price, Service Quality, Trust, and Satisfaction Nila Dewi A., Ni Ketut Tiara Astiti; Pradana, Mahir; Madiawati, Putu Nina
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.v4i3.1668

Abstract

Customer loyalty is crucial for the long-term success of service businesses, particularly in the online transportation industry. It involves customers consistently choosing to use a company's services or products. This research seeks to examine how both pricing and service quality can influence customer loyalty within the online transportation industry by looking at factors like customer trust and satisfaction. The study utilizes a quantitative methodology with a descriptive design. The population in this study were users of K-JEK services whose number was unknown but had used K-Jek transportation services, while the number of samples was 273.25 and rounded up to 280 samples of K-Jek transportation service users. The method of collecting data involved using a survey with a Likert scale. The analysis of the data employed SEM (Structural Equation Modeling) or Structural Equation Model through the SmartPLS software. The outcomes show that Service Quality and Price impact Customer Loyalty through Customer Satisfaction and Trust. High-quality service enhances satisfaction and trust, leading to greater loyalty. Competitive pricing also improves customer perception, fostering stronger trust and retention. The findings confirm that Customer Satisfaction and Customer Trust play a crucial mediating role in strengthening these relationships. This study suggests that online transportation providers should prioritize service quality and fair pricing strategies to enhance customer loyalty. Maintaining high service standards and transparent pricing can improve customer satisfaction and trust, ultimately securing long-term success.
Fintech Peer-to-Peer Lending (P2PL): A Long-Term Microeconomic Finance Problem in Indonesia Pardani, Riendita Restu; Kwarto, Febrian
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.v4i3.1685

Abstract

This study analyzes the long-term impact of Fintech Peer-to-Peer (P2P) Lending on Indonesia's microeconomy. These platforms have rapidly expanded, improving financial access for those underserved by traditional institutions. While P2P lending offers easy loan access and promotes financial inclusion, concerns exist regarding its effect on borrowers' long-term financial stability and the microeconomy as a whole. Using a descriptive qualitative method and case studies, the research gathered insights from borrowers, P2P providers, and consumer protection experts through in-depth interviews. Results indicate that, despite providing short-term solutions, P2P lending presents risks such as rising debt, high default rates, and inadequate credit oversight. Additionally, regulatory uncertainties and low public financial literacy further compound these challenges. The study calls for stricter regulations, enhanced financial education, and greater transparency from P2P lending providers. The findings aim to help policymakers develop effective strategies to maximize the benefits of financial innovation while minimizing long-term risks for all stakeholders.
Audit Quality as a Moderation Variable in Environmental, Social and Governance on the Financial Performance of IDX ESG Leaders Company Wati, Rahma; Wijayanti, Indah Oktari
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.v4i3.1689

Abstract

The aim of this research is to investigate how Environmental, social, and Governance (ESG) factors impact financial performance, with consideration of Audit Quality, in companies listed on IDXESG Leaders. The study utilised secondary data from companies listed on IDX ESG Leaders. Quantitative methods were employed in this research. A purposive sampling approach was used to select companies based on specific criteria: (1) being listed on IDX ESG Leaders, and (2) consistently appearing on IDX ESG Leaders between 2021 and 2023. In this study, financial performance was considered as a dependent variable. Environmental, social, and ESG were identified as independent variables, while Audit Quality was treated as a moderation variable. The findings indicated a negative correlation between Environmental, Social, and Governance factors and the Financial Performance of IDX ESG Leaders companies, with no moderation effect being observed by Audit Quality. It is important to note that the study had limitations, including a small sample size of only 18 companies and the sole use of ROE as a measure for financial performance.
Analysis of the Influence of Islamic Corporate Governance (ICG) and Sharia Compliance on Fraud Prevention Oktihandani, Wulida; Wijayanti, Indah Oktari
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.v4i3.1691

Abstract

This study investigates how Islamic Corporate Governance (ICG) and Sharia Compliance impact the prevention of fraud in Sharia Commercial Banks and Sharia Business Units during the observation period of 2021-2023. It also, examines whether these two aspects have a real or symbolic influence, given that previous findings show a mismatch between normative governance structures and the effectiveness of their implementation. The Sharia Supervisory Board, Board Commissioners, and Board Directors contribute to the establishment of Islamic Corporate Governance. The Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR) are used to evaluate compliance with Sharia principles. The dependent variable fraud calculated by calculating amount audits internal. Research studied all Islamic Commercial Banks and Business Units Indonesia from 2021-2023. Sample selected using purposive sampling method. Data obtained from annual report for the year 2021-2023 was processed using Eviews 12. The findings of the research indicate that the Board of Commissioners has a favourable impact on preventing fraud, whereas the Sharia Supervisory Board, Board of Directors, Islamic Income Ratio (IsIR), and Profit Sharing Ratio (PSR) do not contribute to fraud prevention. It should be noted that the adjusted R-squared value in this study is a modest 11.354%. The Sharia Compliance variable is determined based on only two indicators, namely the Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR).
Determinants of Efficiency of Islamic Commercial Banks in Indonesia Anggraini, Dita; Irsyad, Mohamad
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.v4i3.1701

Abstract

Islamic banking plays a crucial role in Indonesia's economy and faces risks that impact the sustainability of bank performance as a mediator in the financial system. For the sake of the bank's sustainability, it is necessary to measure efficiency and control risk, measuring the level of efficiency is better than measuring profitability because it is measured by various outputs and inputs, so it does not only focus on company profits. This research aims to investigate the influence of NPF, FDR, BOPO, and CAR on the efficiency of Islamic commercial banks. The research employs quantitative techniques and is based on data obtained from the annual reports of Islamic commercial banks released by the OJK from 2019 to 2023. With the first test using DEAP (VRS) to assess the efficiency level of Islamic commercial banks, then measuring between variables using Eviews 12 (tobit regression). The sampling technique with purposive sampling (sample of 11 banks from 13 population banks). The results indicate that FDR positively impacts the efficiency of Islamic commercial banks, while CAR has a negative impact. However, NPF and BOPO calculations do not influence the efficiency of Islamic commercial banks. In summary, FDR positively affects efficiency, while CAR negatively impacts it in Islamic commercial banks, with NPF and BOPO having no effect.
The Role of Green Innovation in Strengthening Green Economy Towards Sustainability Performance: MSMEs in Jumantono District, Karanganyar Setyaningsih, Setyaningsih; Arrahman, Dhimas Ridha
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.v4i3.1712

Abstract

The main objective of this research is to analyze previous studies and assess the viability of companies by utilizing the triple bottom line approach, which takes into account economic, environmental, and social aspects. The expectation is that these metrics will provide an accurate representation of the present situation. The novelty of this study lies in introducing green innovation as a moderating variable that strengthens the influence of the green economy on sustainability performance. The study involved 81 MSMEs located in Jumantono District, Karanganyar. Information was gathered directly from participants through the use of survey tools. The analysis technique employed was Partial Least Squares (PLS). The research findings indicate that the application of green economy practices significantly enhances economic, environmental, and social performance. This implies that the more robust the implementation of green economy strategies, the better the outcomes in terms of business sustainability. Additionally, the study reveals that green innovation strengthens the relationship between green economy and both economic and environmental performance, serving as a reinforcing factor. However, green innovation does not exhibit a moderating effect in the relationship between green economy and social performance, suggesting that its impact in the social dimension may be limited or influenced by other variables not examined in this study. These findings suggest that green economy initiatives are effective in improving sustainability performance, particularly when supported by green innovation strategies. MSMEs are encouraged to adopt balanced economic, environmental, and social practices to enhance long-term sustainability.
The Influence of Incentives and Work Discipline on Employee Performance (Study on Pharmaceutical Companies) Jaya, Umban Adi; Priyana, Indarta; Rikhe, Intan; Chrisulianti, Rizki; Herdiani, Herni
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.v4i3.1719

Abstract

Indonesia’s pharmaceutical industry grows 7-10% yearly with a market over IDR 100 trillion. However, companies like PT Bina San Prima struggle to improve employee performance, unsure which incentives and discipline policies work best to boost productivity and stay competitive. The main objective of this research is to investigate how incentives and adherence to rules impact the performance of employees at PT Bina San Prima, which is a pharmaceutical company located in Sukabumi. To achieve this, a quantitative method was employed, involving the use of multiple linear regression analysis to assess the connection between different factors. The study included all staff members of PT Bina San Prima, with a total of 51 participants chosen through a method of probability sampling. Information was gathered via surveys using a scale of measurement, with tests conducted to confirm the accuracy and consistency of the data-collecting tools. The examination findings reveal that both rewards (X1) and adherence to rules (X2) positively and notably impact employee productivity (Y), with adherence to rules having a more pronounced effect. An 82% coefficient of determination (R²) signals that the combined variables of rewards and adherence to rules can account for the majority of fluctuations in employee productivity, although 18% can be attributed to other factors. This research proposes enhancing discipline schemes and enhancing rewards to enhance employee productivity. Weaknesses of this research include the concentration on a restricted number of variables and the utilisation of a quantitative method that disregards the qualitative aspect.
Minimization of Operational Costs for Non-Capitation Claims Verification at BPJS Kesehatan Using a Business Process Reengineering Approach Prabaswara, Raditya; Pratama, Novandra Rhezza
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.v4i3.1722

Abstract

Abstract This study aims to reduce operational costs in the FKTP claim verification business process by using a business process reengineering and TDABC approach and determine the resulting savings. In this study, the data collection method was carried out through participatory observation. The data analysis method in this study uses the Time-Driven Activity-Based Costing (TDABC) approach and business process simulation with iGrafx. The results of this study show that the implementation of Business Process Reengineering (BPR) in the verification process of non-capitation claims significantly improves cost efficiency and operational time. BPR was able to reduce operational costs by 33.1% and cut verification time by 32.9%, through process simplification, elimination of non-value-added activities, and the use of technology such as Optical Character Recognition (OCR). In addition to efficiency, BPR also improves overall organizational accountability and performance, enabling more appropriate resource allocation, reducing the potential for human error, and creating a more transparent, responsive, and sustainable work system. These findings show that BPR is not only a technical tool, but also an organizational transformation strategy that strengthens governance and service quality in the health insurance system.
Transportation Cost Analysis for Carton Box Shipments via On-Call Car Rental Octaviani, Haniifah; Wanta, Wanta; Hidayaty, Dwi Epty
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.v4i3.1724

Abstract

Transportation costs present a significant challenge in managing company operations, particularly within the goods distribution sector. This study aims to analyze the efficiency of carton box shipping transportation costs during the period 2022 to 2024 by using on-call car rental services. The research method used is descriptive quantitative with the application of mathematical models to calculate the average monthly transportation costs. The data analyzed is secondary data from the company's financial statements that have been systematically processed. The results showed that there were significant fluctuations in transportation costs each year. The year 2023 was recorded as the most efficient period with an average cost of IDR 166,486,233 per month, compared to IDR 177,965,600 in 2022 and IDR 213,813,716 in 2024. The efficiency in 2023 shows the success of the transportation management strategy, while the increase in costs in 2024 is due to a surge in shipment volumes and rising fuel prices. This study concludes that the utilisation of on-call car rental services can serve as an efficient solution, provided it is backed by optimal logistics planning. The implications of these findings highlight the necessity for periodic evaluation of the transportation methods employed to sustain operational cost efficiency amidst fluctuating demand and pricing dynamics.
The Mediation of Job Satisfaction in Training Effect on Staff Performance The, Hery Verianto
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.v4i3.1728

Abstract

The capacity of work happiness to mediate the connection between training and performance has been the subject of conflicting results in other studies, the main purpose of this research is to dig out a better understanding of whether job satisfaction will be able to play such a role properly. This study applies a quantitative descriptive and causal approach. In this study, 79 people were chosen to participate as responders from the overall population. Using SPSS version 26, we evaluated the validity, reliability, and classical assumptions before diving into the deeper study. The ability of job satisfaction to act as a mediator was tested using a Sobel Test Calculator. With a p-value of less than 0.05, it seemed that work happiness may moderate the association between training and employee performance. The other three hypotheses were likewise verified to have a favourable and substantial effect. This study provides insight that implementing strategies to boost employee satisfaction can be more effective rather than only providing employees with training.

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