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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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Analysis of Services for Making Electronic Identity Cards at the Department of Residence and Civil Registration Mangontan, Albertin Barung; Mahsyar, Abdul; Priyanto, Agus
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.v4i3.1734

Abstract

Public agencies that issue electronic identity cards nevertheless face several challenges due to limited facilities, staff ability, and access, especially for inhabitants in remote locations far from service centres. This study aims to identify and analyze the service of Electronic ID Card (E-KTP) issuance at the Department of Population and Civil Registration of Tana Toraja Regency, focusing on the quality aspects of service procedures and the existing service technology infrastructure. This research uses a qualitative descriptive method with a case study approach at the Department of Population and Civil Registration (Disdukcapil) of Tana Toraja Regency through in-depth interviews, direct observation, and documentation studies. Data analysis uses Miles and Huberman's interactive model which includes three stages: data reduction, data presentation, and conclusion drawing. The analysis process is carried out continuously to produce a comprehensive understanding of the quality of public services at the Disdukcapil of Tana Toraja Regency. This research shows that the quality of E-KTP services in Tana Toraja Regency has been running well according to Standard Operating Procedures, with a service flow starting from taking queue numbers to printing and receiving E-KTPs. The service is supported by adequate facilities and process transparency. Digital innovations such as recording and printing E-KTPs in eight sub-districts facilitate access for residents in remote areas. The infrastructure and service technologies are good, but outdated hardware, inconsistent internet access at peak hours, and central government form delivery delays limit them. Form collection in Makassar is being done directly to speed up services.
The Impact of Financing Profit Sharing Ratio, Murabahah, and Non-Performing Finance on the Performance of Islamic Banks in Indonesia Agustina, Lia; 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.v4i3.1736

Abstract

This research centers on the impact of Profit Sharing Ratio scheme, murabaha financing, and Non-Performing Finance (NPF) on the financial performance of Islamic banks in Indonesia, specifically focusing on the Return on Assets (ROA) metric. Utilizing a quantitative methodology, data from 12 Islamic Commercial Banks from 2014-2023 is analyzed using multiple linear regression techniques with EViews 10 software. The findings show that the Profit Sharing Ratio has no significant effect on the Return on Assets of Islamic Commercial Banks. Although Profit Sharing Ratio is a factor that can reflect the profit sharing between banks and customers, this finding indicates that the volatility of profit sharing schemes does not directly affect the profitability of banks, which could be due to the volatile and uncertain nature of the Islamic market itself. On the other hand, murabaha financing shows a significant effect on Return on Assets, indicating that fixed-margin financing is more effective in increasing bank profitability. Murabaha financing, which is based on the principle of sale and purchase with a clear margin, provides stability and predictability in cash flows, which is important in managing the financial performance of Islamic banks, compared to profit-sharing-based financing products that depend on market fluctuations. In addition, Non-Performing Finance has a significant impact on the financial performance of banks. High Non-Performing Finance indicates a high risk of non-performing financing, which can reduce profits and strain the financial stability of the bank. Hence, improved risk management is essential for Islamic banks to stay profitable and financially healthy.
Building Green Brand Advocacy: Examining the Effect of Green Brand Image and Green Perceived Value on Green Brand Evangelism through Green Trust Mediation Rahmani, Marsha Adilla; Pradana, Mahir; Widodo, Arry
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.v4i3.1744

Abstract

Environmental awareness has influenced consumer behavior, particularly in choosing eco-friendly products. The Body Shop, known for its commitment to sustainability, stands out for its Green Brand Image and Green Perceived Value. This study aims to examine the impact of green brand image and green perceived value on green brand evangelism, with green trust as a mediating variable. The SOR Theory is applied in this research, explaining how stimulus variables affect the organism, resulting in a response (green brand evangelism). The study targets The Body Shop consumers in Greater Bandung and uses a quantitative method supported by descriptive analysis. Data was collected through an online questionnaire, with 388 valid responses from 390 submissions. Analysis was conducted using PLS-SEM with Smart-PLS software. Findings show a positive and significant relationship between Green Brand Image and Green Perceived Value, which influences Green Trust. Both variables also positively and significantly affect Green Brand Evangelism, directly and indirectly, through Green Trust. Green Trust plays a crucial role in mediating and strengthening the relationship between Green Brand Image and Green Perceived Value on Green Brand Evangelism. This research offers theoretical and practical insights for companies in developing green marketing strategies and maintaining consumer trust by building a strong image and delivering consistent value. The study is limited to The Body Shop consumers in Greater Bandung. Thus, future research is encouraged to expand the geographical scope for broader generalization.
Model of Impulsive Buying Behavior in Shopee Live: Study of Demand, Convenience, Interactivity, and Playfulness Through Perceived Usefulness Nursyamsiah, Amalia; Pradana, Mahir; Widodo, Arry
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.v4i3.1745

Abstract

Indonesia has seen significant growth in the e-commerce sector, characterized by rapid growth rates. E-commerce gives businesses a new feature with the aim of stimulating consumers to buy products. The live shopping feature on e-commerce platforms is now seen as the latest trend that also serves as a new channel, method, and experience for consumers in doing shopping activities. This research uses the SOR theory derived from the field of environmental psychology which explains how environmental stimuli can influence a person's response and impact the person's behavior. The objective of this research is to examine how live streaming shopping activates impulsive purchases through cognitive processes involving perceived usefulness, as influenced by factors like demand, convenience, interactivity, and playfulness. Through data analysis, demand, convenience, interactivity, and playfulness have a positive and significant influence on impulsive buying through perceived usefulness. It is important to keep in mind that since this study only examined Shopee Live users in Indonesia, the findings may not apply in other countries or circumstances. To examine the influence of demand, convenience, interactivity, and playfulness on impulsive buying through perceived usefulness in various contexts, further research can be conducted in other countries or focusing on several regions in Indonesia. A deeper insight into consumer behavior in the realm of live streaming shopping can be achieved by exploring other elements that might impact impulsive purchases. This can be done by thoroughly analyzing the various factors at play.
Analysis of Marketing Mix Factors Influencing Handicraft Sales Christianda, Dewi Citra; Jokolelono, Eko; Sading, Yunus; Jaya, Andi Herman; Musdayati, Musdayati
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.v4i3.1750

Abstract

The MSME sector plays a crucial role in Indonesia's economy. In Palu City, MSMEs absorb 97% of Palu City's workforce, making the handicraft industry vital for economic growth and cultural preservation. Mantikulore sub-district houses 11 handicraft industries, primarily ebony-based products, but faces competitive challenges in product quality, pricing, location, and promotion. Research indicates that product quality and business location significantly influence consumer purchasing decisions, highlighting the need to understand these factors for strategic industry development. The primary objective of this study is to examine the various elements that impact the selling of handicrafts within Mantikulore sub-district in Palu City. The methodology employed in this research involves descriptive analysis, with data being gathered through a quantitative survey utilising a Likert scale and the Spearman rank correlation test. The findings from the analysis indicate that the quality of the product has a notably strong connection to sales, displaying a correlation coefficient of 0.80 (p < 0.05). Additionally, factors such as pricing and location also play a significant role in driving sales, with correlation coefficients of 0.77 (p < 0.05) and 0.74 (p < 0.05) respectively.  Conversely, it was found that promotional activities do not contribute significantly to boosting sales, as indicated by a coefficient of -0.067 (p > 0.05), suggesting that the current promotional strategies in place are ineffective in increasing sales.
Cross-Comparative Study of Millennial Investment Interest: The Roles of Herding Behavior, Risk Perception, and Financial Literacy Pesona, Yulia Citra; Hidayah, Nurul
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.v4i3.1751

Abstract

The increasing number of capital market participants in Indonesia is displaying a promising pattern, particularly with the active involvement of millennials. Nonetheless, data from the Indonesian Central Securities Depository (KSEI) highlights a notable difference in the amount of Sharia-compliant and traditional investors in the country. A study was conducted to compare the investment preferences of millennials in sharia-compliant and conventional investment options. The study focused on analyzing herding behavior, risk perception, and financial knowledge. The research employed a quantitative approach utilizing the Partial Least Squares (PLS) based Structural Equation Model (SEM) analysis technique. Findings from the data analysis suggest that herding behavior does not strongly influence the investment preferences of millennial investors, whether they are interested in sharia-compliant or conventional investments. Nonetheless, the way in which risks are viewed and understanding of financial matters do impact the inclination of millennial investors towards both sharia and conventional investments in a positive and notable manner. This suggests that many millennial investors possess a solid grasp of financial concepts and are mindful when making investment choices. The findings of this research can be utilized by governmental bodies for research purposes in order to boost the interest of the youth in investments, particularly in sharia-compliant investments, and to promote initiatives that enhance knowledge and understanding of investment options, both sharia-compliant and conventional.
The Effect of Economic Growth, Regional Own Revenue, and General Allocation Fund on Capital Expenditure in Central Sulawesi Province Busman, Muh. Rafli; Yunus, Rita; Sading, Yunus; Taqwa, Edhi; Yunus, Santi; Jaya, Andi Herman; Busman, Busman
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.v4i3.1754

Abstract

Despite the robust economic growth and rising regional income, capital expenses in Central Sulawesi are still relatively low in comparison to operational costs. This raise worries about how effective the fiscal capacity is in promoting development through public investments.  This study aims to examine the impact of Economic Growth, Regional Own Revenue (PAD), and General Allocation Fund (DAU) on Capital Expenditure across Central Sulawesi Province. The research will draw upon secondary data spanning five years (2020-2024) from the Central Statistics Agency (BPS) and BAPPEDA covering all regencies and cities within Central Sulawesi Province. The methodology follows a quantitative approach using Multiple Linear Regression Analysis with Panel Data. The investigation focuses on three independent variables - Economic Growth, Regional Own Revenue (PAD), and General Allocation Fund (DAU) and their relationship to the dependent variable of Capital Expenditure. The findings indicate that all three variables collectively contribute positively to capital expenditure, largely influenced by the highly significant PAD variable with a positive coefficient (p-value = 0.0000). Partially, economic growth and DAU are not significant despite having positive but very low coefficient values. PAD is the only factor that has a strong and beneficial effect on capital spending. This suggests that regions receiving more PAD tend to allocate more funds towards capital expenditure. The statistical analysis of the regression model in this research indicates its significance and ability to accurately explain changes in capital spending.
Analysis of Regional Independence of Palu City Central Sulawesi Province of 2019-2023 Period Mulkifli, Mulkifli; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana
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.v4i3.1755

Abstract

This study focuses on the problem of limited autonomy in regional finances, as regions continue to depend heavily on funds allocated by the central government. This research aims to analyze Regional Original Income in an effort towards regional independence. The analytical method used is a descriptive method using quantitative data sourced from the Palu City Central Statistics Agency in the 2019-2023 research period. The analytical tools used are the Independence Ratio, Effectiveness Ratio and Degree of Fiscal Autonomy formulas. Based on calculations and analysis, the results obtained show that the Palu City Regional Financial Independence Ratio for the 2019-2023 period is classified in the medium category (25.70%). This shows that the regional financial independence of the City of Palu, although still low, indicates progress, even though the regional finances of the City of Palu are still very dependent on the components of Transfer Funds and Other Legitimate Income. In accordance with the assessment criteria for the level of effectiveness of the Palu City government's revenue, it is included in the effective category (112.75%). This is demonstrated by the PAD realization figure exceeding the PAD value targeted by the Palu City Government. The analysis of the value obtained for the Degree of Fiscal Independence for the City of Palu for the 2019-2023 period are in the medium criteria (20.16%). In other words, although regional spending still depends on Transfer Funds and Other Legal Revenue Funds, the financial independence of the City of Palu is increasingly showing a significant increase.
Integrated Report Disclosure in ESG Index Companies on the Indonesia Stock Exchange: Its Impact on the Cost of Equity Capital Cahyani, Selvi Regita; Permatasari, Ika
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.v4i3.1758

Abstract

With the growing emphasis on sustainability and transparency in capital markets, the importance of analyzing the influence of integrated reporting on equity financing costs becomes a crucial topic for research. This study aims to examine the effect of Integrated Report disclosure on equity capital costs, against the backdrop of companies' needs in the era of globalization, which no longer focus solely on financial aspects but also on sustainability aspects. The Integrated Report approach serves as a strategy to communicate these aspects comprehensively, including in the process of creating value for stakeholders, which directly impacts equity capital costs. Using multiple linear regression method, this study explores the relationship between integrated report and cost of equity capital, with a sample of companies incorporated in the Environment, Social, and Governance (ESG) index on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The results showed that the integrated report has a positive effect on the cost of equity capital. This shows that the implementation of an integrated report requires considerable time and cost at the beginning, thus requiring higher capital. Ultimately, this research is expected to assist companies in reviewing the quality of reporting from both financial and non-financial information, so as to increase investor confidence with better transparency.
Auditor Attributes and Audit Quality in Emerging vs Developed Economies: A Comparative Systematic Literature Review Amaliah, Wafiq Azizah Reski; Yusuf, Muh. Silmi Kaffah; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
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.v4i3.1759

Abstract

Audit quality underpins financial transparency and accountability and is shaped by auditor attributes such as integrity, competence, independence, experience, and affiliation with major firms. This study aims to compare the influence of these attributes on audit quality in emerging versus developed economies. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, we analyzed 35 peer‑reviewed articles published between 2010 and 2025. Our findings indicate that, in developed economies, robust regulatory frameworks, mature corporate‑governance mechanisms, and stringent oversight facilitate the effective deployment of auditor attributes, resulting in higher audit quality. In contrast, emerging economies face structural challenges such as weak enforcement, political interference, and resource limitations that diminish the impact of these attributes. Across both contexts, independence and competence consistently enhance audit quality, whereas the effects of experience and firm affiliation depend on the strength of the institutional environment. These insights underscore the need for global context‑specific, adaptive strategies to strengthen audit quality. Regulators and stakeholders are encouraged to tailor policies and support mechanisms to address institutional gaps and bolster auditors' capacity to uphold rigorous standards.

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