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
 28   29   30   31   32 
How Workload and Work Stress Influence Employee Turnover Intention in Healthcare Settings Hardityo, Hardityo; Winarsih, Tutik
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.v4i3.1764

Abstract

There is a rise in employee turnover at healthcare organizations, particularly at Ikhsan Medika Clinic Klaten where the turnover rate is 15%, higher than the industry average. The main reasons for this turnover seem to be heavy workloads and stress from clinical environments. This research looks into how the workload and stress at work impact employee turnover intentions at the Ikhsan Medika Clinic in Klaten. This particular study falls under the category of quantitative research. A total of 35 participants were selected by probability sampling. To gather data, a questionnaire was utilised. Various analytical techniques were employed including instrument validity tests, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis. The data was processed using SPSS version 26. After conducting the t-test, it was found that the workload variable showed a t-value of 3.275 with a significance level (sig) of 2.037 < 0.05. This points to a correlation between workload and turnover intentions among employees at the Ikhsan Medika Clinic in Klaten. The research found nothing significant came from work stress towards turnover intention at Ikhsan Medika Clinic, with a t-value of 0.507 and significance level of 2.037. However, workload and work stress were found to influence turnover intention, confirmed by an F-test with a significant value of 9.873 (p < 0.05). The adjusted R-square of 0.618 shows that 38.2% of turnover intention is explained by these factors, whilst 62.8% was determined by factors outside the scope of this analysis.
The Meaning of Accounting: Exploring the Experiences of Local Business Actors (Case Study of Traditional Coffee Shop) Nadila, Nadila; Panggeso, Anastasia Gloria; Said, Darwis
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.v4i3.1765

Abstract

MSMEs are key players in the economy of Indonesia, but they often encounter difficulties in managing their finances, especially when it comes to creating accurate financial documents that adhere to accounting regulations. In regions such as North Kolaka, which are remote, these challenges are further exacerbated by the lack of access to formal accounting education and resources. This study aims to explore the experiences of Micro, Small, and Medium Enterprises (MSMEs) in North Kolaka, especially Warkop Bunda, in managing accounting and finance. Using a qualitative descriptive approach, this study analyzes simple financial recording practices and the meaning of accounting for business actors. The results show that although business owners rely on practical manual recording, they face significant obstacles, such as limited knowledge and resources to implement formal accounting. Financial recording functions more as a cash flow control tool and reflects social responsibility towards family and society. These findings highlight the need for accounting education and training that is appropriate to local needs, as well as a simpler accounting system to improve the efficiency of financial management. Hence, this study provides new insights for the development of policies and mentoring programs for MSMEs in the region.
The Influence of Compensation and Work Environment on the Performance of Generation Z Employees Hermawati, Elly; Winarsih, Tutik
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.v4i3.1769

Abstract

Generation Z is increasingly dominating the workforce, especially in the Food and Beverage sector such as cafes in Gunung Anyar District, Surabaya, making it important to understand the factors that influence their performance. This study aims to analyze the effect of compensation and work environment on Generation Z employee performance at these cafes. Using quantitative methods with a population of 70 employees, data was collected through questionnaires and observations, then analyzed using multiple linear regression, T-test, F-test, and coefficient of determination with SPSS. The research results show that both compensation and work environment significantly affect Generation Z employee performance at cafes in Gunung Anyar District, Surabaya. The T-test shows significance values below 0.05 for both variables partially, meaning each variable has a positive and significant effect on employee performance. Additionally, the F-test results confirm that compensation and work environment together provide a significant effect on performance with a significance value of 0.000, far below the 0.05 threshold. The coefficient of determination (Adjusted R Square) of 0.604 indicates that 60.4% of employee performance variation can be explained by these two variables, while the remaining 39.6% is influenced by other factors outside this research model. Thus, improving compensation and work environment simultaneously can be an effective strategy to enhance Generation Z performance in the cafe sector. These findings imply that improving compensation and work environment can effectively enhance Generation Z employee performance at cafes in Gunung Anyar District, Surabaya.
Do Effectiveness Board Affect Sustainability Performance? Evidence from Indonesia Krisyadi, Robby; Chandra, Budi; Angraini, Juli
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.v4i3.1800

Abstract

Many Indonesian companies struggle with limited board effectiveness and inadequate corporate governance structures, which in turn impede their sustainability performance. Instead of prioritizing sustainability as a strategic goal, most firms in Indonesia view it as just a compliance obligation. The main objective of this study is to analyze the influence of board size, board independence, meeting frequency, and meeting attendance rate on sustainability performance. Information for this research was gathered from the yearly and sustainability reports of firms listed on the Indonesia Stock Exchange between the years 2018 and 2022. Companies that released sustainability reports during this time frame were chosen for the sample using purposive sampling method. The analysis of data utilized the panel regression technique in conjunction with the Eviews tool for analysis. The results from the regression analysis indicate a clear and positive impact of board independence and attendance rate at meetings on sustainability performance. On the other hand, the size of the board and the frequency of meetings do not seem to have a significant impact on sustainability performance. This research can be a reference for future researchers and for companies to evaluate and optimize corporate governance so as to increase transparency and support the achievement of sustainability performance. The novelty of this article lies in the research focus on companies that publish sustainability reports in developing countries, namely Indonesia as a form of transparency of sustainability performance.
The Influence of K-pop Brand Ambassador BTS and Brand Image on McDonald’s Purchasing Decisions: Fear of Missing Out (FOMO) as a Mediating Role Arief, Sherlyn Valencia; Putri, ⁠Liestyaningrum Rahmadhani Wisnu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1926

Abstract

McDonald's leveraged popular culture trends through collaboration with BTS (K-Pop idol group) by launching the BTS Meal, successfully capturing the attention of global consumers including those in Indonesia. This phenomenon demonstrates the role of brand ambassadors, brand image, and psychological factors such as Fear of Missing Out (FOMO) in influencing consumer purchasing decisions. The objective of this research is to examine how BTS, acting as a brand representative and shaping the brand's image, impacts the choices customers make when purchasing McDonald’s items. Fear of Missing Out (FOMO) will be considered as a mediating factor. The study is prompted by the partnership between McDonald’s and the popular South Korean group BTS, which caused excitement among consumers worldwide, including in Indonesia. The research method used is a quantitative approach, conducted through a survey of 246 respondents who are McDonald’s customers and BTS fans. The results suggest that having BTS as a brand ambassador positively affects the fear of missing out (FOMO) and buying choices. Furthermore, the brand's image is also shown to have a positive influence on FOMO. The study also reveals that FOMO plays a crucial part in connecting BTS as a brand ambassador, brand image, and purchase decisions. This study implies that strategic collaborations with global celebrities can enhance brand appeal and drive purchasing decisions through psychological mechanisms such as Fear of Missing Out (FOMO). Therefore, companies should take into account the emotional aspects of consumers when designing marketing strategies.
From Planning to Prevention: Risk Management Strategies in the Pre-Opening Stage of Agrotourism Mareni, Ni Ketut; Septiviari, Anak Agung Istri M.; Rukmiyati, Ni Made Sri; Sumariati, I Dewa Ayu Rai; Arnawa, I Putu
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.v4i3.1737

Abstract

This study aims to identify and analyse operational risks during the pre-opening phase of agrotourism destinations in Indonesia and propose effective risk management strategies. The research focuses on understanding the potential risks related to safety, cleanliness, and maintenance that may impact the visitor experience and the overall reputation of the agrotourism site. A qualitative research method was employed, involving direct observations, interviews with stakeholders, and data triangulation to ensure the validity and reliability of the findings. The results highlight several key operational risks, including accidents related to traffic, cleanliness issues such as pest control, and maintenance challenges of ageing infrastructure. These risks pose significant threats to visitors' safety and agrotourism businesses' sustainability. The study recommends implementing enhanced security measures, regular cleanliness maintenance, and a structured approach to infrastructure maintenance to minimise these risks. These strategies are expected to improve service quality, ensure safety, and enhance the competitiveness of agrotourism destinations. The findings contribute to developing a comprehensive risk management framework for agrotourism in the pre-opening phase, offering practical solutions for stakeholders in the industry.
The Role of Human Resource Competence and Internal Control on Financial Reporting Quality Tamang, Nurul Azizah; Haliah, Haliah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1766

Abstract

This study addresses the issue of weak accountability and transparency in public sector financial management, which is often linked to limited human resource competence and ineffective internal control systems. The primary objective is to analyze how these two factors contribute to improving public sector financial governance. A systematic literature review method was used, reviewing scientific articles published between 2018 and 2025 obtained from Google Scholar, Semantic Scholar, and Crossref. The findings indicate that human resource competence including technical expertise, regulatory understanding, and integrity has a significant impact on budget accountability. Moreover, comprehensive internal control mechanisms, such as layered supervision, effective reporting systems, and periodic audits, play a critical role in reducing the risk of fraud and enhancing public trust. These results suggest that improving the capacity of public sector personnel and reinforcing internal controls are essential strategies for sustainable financial governance. The study implies that policymakers and institutions should invest in continuous training and strengthen audit frameworks to support effective financial management in the public sector.
The Effect of Work Experience, Compliance Pressure, Self-Efficacy and Gender on Audit Judgement Hastuti, Luthfi’ah Rizki; Rosadi, Samsul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1778

Abstract

The goal of this research is to analyze the impact of work experience, compliance pressure, self-efficacy, and gender on audit judgment among auditors. In an increasingly complex auditing environment, understanding the factors that shape auditors’ professional judgments is crucial. The study utilized a quantitative method, gathering primary data from surveys given to auditors employed at Public Accounting Firms located in Surakarta and Semarang areas. In this study, 65 participants were chosen using purposive sampling, meeting certain predetermined requirements. The research instrument was measured using a Likert scale, and the data were analyzed using multiple linear regression with the aid of SPSS software. The findings indicate that work experience, self-efficacy, and gender have a significant positive effect on audit judgment, suggesting that these factors contribute to more confident and informed decision-making in the auditing process. In contrast, compliance pressure negatively affects audit judgment, highlighting the need for firms to manage organizational pressures to maintain audit quality.
Pentahelix Strategy Improving the Performance of MSMEs Malang City (Study on Food and Beverage Sector) Widuroyekti, Shelativa; Hardati , Ratna Nikin; Trianti, Khoiriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1780

Abstract

In Malang City, MSMEs play a significant role in the economy, particularly in the fast-growing food and beverage industry. The goal of this research is to evaluate how food and beverage businesses in Malang City can improve their performance by collaborating with academics, communities, the government, entrepreneurs, and social media. This study utilizes a combination of research methods with a focus on explaining the results in a step-by-step manner. The target population for this research consists of 5,365 food and beverage small and medium enterprises in Malang City, with a sample of 100 participants chosen randomly for the study. Quantitative information was gathered via surveys, whereas qualitative data was obtained through in-depth discussions with various experts. Findings indicate that the academic, community, business, and social media sectors have a noteworthy impact on the success of MSMEs in Malang City, while the government's role is deemed less significant, although this conclusion is supported by insights from the experts. The collaboration between these five sectors enhances the abilities of MSMEs through training, guidance, and marketing support, aiding them in addressing market challenges and enhancing their performance in Malang City. This partnership is anticipated to fortify the MSME industry as the cornerstone of the local economy, boosting job opportunities and reducing unemployment levels.
The Influence of Financial Literacy and Ease of Use on Transactions Using QRIS in MSMEs in Semarang City Maulana, Muhammad Rizki; Suhartono, Entot
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1781

Abstract

The advancement of digital technology in payment systems has prompted micro, small, and medium-sized enterprises (MSMEs) to embrace financial technology, specifically through the implementation of the QR Code Indonesian Standard (QRIS). However, the adoption of QRIS has been inconsistent, particularly within the culinary sector of West Semarang, possibly due to varying levels of financial literacy and technological ease of use. It is disheartening to note that despite the prevalence of QRIS usage in today's society, many businesses in West Semarang have not fully embraced it. The primary objective of this research is to examine how financial literacy and the user-friendliness of QRIS impact the decision-making process of culinary MSMEs in West Semarang when it comes to adopting QRIS, both individually and collectively. Utilising a quantitative approach, the study employs the snowball sampling technique to gather data from 95 participants, following the guidelines set out in the Isaac and Michael Table. The survey used in this study was a Likert scale questionnaire. Various statistical methods including multiple linear regression, t test, F test, and coefficient of determination were employed for data analysis. Findings revealed that both financial literacy and the user-friendliness of QRIS had a significant impact on the adoption of the digital payment system. This suggests that businesses are more inclined to use QRIS when they have a strong understanding of financial concepts and find QRIS easy to use. The research highlights the significance of educating individuals on financial literacy and enhancing accessibility to intermediary services.

Page 30 of 35 | Total Record : 347

 28   29   30   31   32 

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