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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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Strategies for Preserving Rujak Soto Banyuwangi as a Culinary Cultural Heritage and Local Tourist Attraction Taufiq, Achmad; Hadi, Bawa Mulyono
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.v4i4.1784

Abstract

This research aims to formulate preservation strategies for Rujak Soto Banyuwangi as a culinary cultural heritage capable of supporting local tourism attraction development. The methodology employed is a descriptive qualitative approach through interview techniques, observation, literature studies, as well as SWOT analysis and Business Model Canvas (BMC). The research findings indicate that Rujak Soto has great potential as a local culinary icon with unique flavors and strong cultural values, but faces challenges including minimal national recognition, lack of documentation, and changing consumer preferences. The proposed preservation strategies include strengthening culinary identity through digital promotion, developing culinary-based tourism villages, business operator training, and integration into tourism packages. The implications of this research emphasize the importance of collaboration between government, business operators, and the younger generation in preserving traditional cuisine as part of strengthening the local economy and cultural diplomacy. The originality of this study lies in integrating financial management dimensions, MSME financing strategies, and sustainable business model innovations in culinary preservation efforts, which have not been extensively explored in previous studies in the context of local Indonesian tourism.
Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review Mediaty, Mediaty; Usman, Asri; Yusuf, Muh. Silmi Kaffah; Sandy, Khairum Nadila
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.v4i4.1790

Abstract

Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.
The Influence of Leadership Style, Motivation and Discipline on Employee Performance Andrian, Bagus; Winarsih, Tutik
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.v4i4.1793

Abstract

This research examines how leadership approaches, employee motivation, and workplace discipline impact worker performance at PT Tigaraksa Satria Tbk Sidoarjo. The study was motivated by recognizing human capital as crucial for organizational success, especially in achieving peak performance through competent leadership, strong motivational drives, and maintained disciplinary standards. The research employed a quantitative methodology with descriptive analysis. The study encompassed the entire workforce of PT Tigaraksa Satria Tbk Sidoarjo, comprising 35 employees, utilizing a complete enumeration sampling approach. Data was gathered through survey questionnaires and personal interviews. The analysis involved testing data validity and reliability, followed by multiple linear regression analysis to examine both combined and individual variable effects. Findings reveal that leadership approaches, motivation levels, and workplace discipline collectively produce significant impacts on worker performance. When examined individually, each factor demonstrates positive performance effects, with employee motivation emerging as the strongest influencing factor. The study concludes that organizations should focus on enhancing leadership quality, strengthening motivational systems, and maintaining disciplinary standards as key strategies for boosting employee performance.
Achieving Sustained Competitive Advantage in Indonesia’s Construction Sector: An Integrated Decarbonization Strategy Rachmat, Eko Prasetyadi; Satria, Arif; Amanah, Siti
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.v4i4.1798

Abstract

Indonesia’s construction sector significantly contributes to national economic growth but also poses environmental challenges due to high carbon emissions. This study explores how PT Wijaya Karya (Persero) Tbk (WIKA) can develop a sustained competitive advantage through decarbonization strategies. Employing an exploratory qualitative approach, the research integrates the Flourishing Business Model Canvas (FBMC) to assess WIKA’s current business model, the Sustainability Balanced Scorecard (SBSC) to evaluate its sustainability strategy, and the Natural Resource-Based View (NRBV) with Dynamic Capabilities (DC) to recommend future strategies. Data were collected through in-depth interviews with board members and analysis of annual and sustainability reports. Findings reveal WIKA’s commitment to ESG implementation, yet highlight gaps in carbon performance and strategic alignment. The study proposes a roadmap emphasizing emission efficiency, circular innovation, and ESG-driven leadership as pillars of long-term competitiveness in green construction. The insights contribute to practical and academic discourse on sustainable transformation in state-owned enterprises.
Internal Control System and Audit Committee Influence on Financial Reporting Quality Mediated by Fraud Prevention in Manufacturing Companies Registered with ISSI in 2021-2024 Saputri, Dea Wulan; Ekawati, Evi; Syarif, Ahmad Hazas
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.v4i4.1806

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal dan komite audit terhadap kualitas laporan keuangan, dengan pencegahan fraud sebagai variavel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di ISSI 2021-2024. Analisis data dilakukan menggunakan regresi linier berganda dan uji sobel. Hasil penelitian menunjukan Sistem Pengendalian Internal dan Komite Audit berpengaruh signifikan terhadap pencegahan fraud. Pencegahan fraud juga berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, Pencegahan fraud terbukti memediasi secara persial pengaruh kedua variabel independen terhadap kualitas laporan keuangan.
The Influence of Corporate Social Responsibility and Inventory Intensity on Tax Avoidance Fitriyah, Fitriyah; Fajarwati, Liasari
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.v4i4.1813

Abstract

Although taxes play an important part in the progress of a country, businesses frequently look for ways to minimize their tax liability within the limits of the law, causing worries about various factors like corporate social responsibility and inventory levels that could be influencing this behavior. This research examines how corporate social responsibility and inventory intensity impact tax avoidance practices. The study focuses on consumer non-cyclical companies traded on the Indonesia Stock Exchange between 2018 and 2023. Using a quantitative methodology and purposive sampling, researchers selected 33 companies from an initial population of 125 firms, creating a dataset spanning six years. The analysis relied on financial statement information and employed various statistical techniques, including descriptive statistics, regression modeling, panel data estimation, classical assumption testing, and hypothesis testing. Data processing was conducted using E-Views 12 software. Key findings reveal that corporate social responsibility and inventory intensity together significantly influence tax avoidance behavior, as demonstrated by F-test results. However, analyzing individual variables using t-tests reveals that corporate social responsibility has a noticeable impact on tax avoidance, whereas inventory intensity on its own does not show a significant influence on tax avoidance behaviors.
The Effect of Supervision, Employee Engagement, and Work Experience on Employee Performance in a Government Tax Office Purwati, Heni Kartika Indah; Kuswandi, Kuswandi; Rahayu, Sri; Fitrianty, Rifda
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.v4i4.1839

Abstract

The effectiveness of public institution employees is vital in ensuring high-quality service delivery, but obstacles like supervision, engagement, and work environment can impede success. This research examines how Supervision, Employee Engagement, and Work Experience impact Employee Performance at the Pratama Surabaya Tegalsari Tax Office through both individual and combined analysis. Given the importance of employee performance in government agencies for effective public service delivery, this investigation is essential. The study adopts a quantitative methodology utilizing multiple linear regression to assess variable relationships. A census sampling approach was implemented, incorporating all 77 employees from the tax office as participants. Findings reveal that Employee Engagement and Work Experience individually demonstrate significant positive effects on performance, whereas Supervision shows a positive but non-significant impact. When examined collectively, all three variables significantly affect employee performance. The coefficient of determination demonstrates that the model accounts for a considerable proportion of performance variation. These findings shed light the importance of enhancing employee engagement and leveraging work experience as strategic efforts to improve organizational performance.
Implementation of SDGs on Decent Work and Economic Growth Indicators in Palu City Sepang, Vini Alviani Safitri; Taqwa, Edhi; Tope, Patta; Suparman, Suparman; Rahman, Failur
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.v4i4.1842

Abstract

Palu City's recovery after a disaster encounters obstacles in reaching SDG 8 because of restricted availability of good job opportunities, uneven access to training for jobs, and poor collaboration among stakeholders. This calls for using evidence to pinpoint policy focuses and key players. This study aims to analyze the priority criteria and roles of stakeholders in creating decent work and supporting economic growth in Palu City by referring to the 8th Sustainable Development Goals (SDGs) indicator. The approach used is the Analytic Hierarchy Process (AHP) method, which allows systematic decision-making through pairwise comparisons. Data were obtained through questionnaires distributed to nine respondents representing the government sector, private sector, NGOs, and universities. The results showed that the Job Training criterion was the main priority with the highest weight of 0.562, followed by Investment (0.242), Labor Intensive (0.123), and Creative Industry (0.071). In terms of actors, the Private Sector occupies a dominant position with a total weight of 0.8425, indicating a significant role in supporting the creation of decent work. This study emphasizes the importance of collaboration between the private sector and the government, as well as the need to increase the contribution of NGOs and universities in supporting training, innovation, and empowerment of local communities.
The Influence of Servant Leadership, Work Environment, Work Discipline, and Compensation on Employee Job Satisfaction Khoirunnisa, Rofifah; Kurniawan, Ignatius Soni; Lysander, Mohammad Ahyar Syafwan
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.v4i4.1849

Abstract

Employee job satisfaction is an important concern in efforts to improve performance quality and public services. The continued presence of indications of declining employee motivation and engagement highlights the need to address factors influencing job satisfaction. This research investigates how servant leadership, workplace conditions, work discipline, and remuneration impact employee job satisfaction levels. The study adopts a quantitative methodology, targeting the entire workforce of the Depok Sub-District Office as the study population. A complete enumeration sampling approach was applied, involving 36 participants. Data gathering was accomplished through questionnaire administration, while data evaluation employed classical assumption testing and multiple linear regression analysis. The findings reveal that servant leadership, workplace environment, work discipline, and compensation demonstrate positive and statistically significant influences on employee satisfaction. These findings imply that strengthening internal organizational factors, such as leadership, working conditions, discipline, and compensation systems, can be an effective strategy for improving employee satisfaction and productivity in the public sector.
Unveiling the Dominant Role of Satisfaction and Trust in Shaping Customer Loyalty: An Empirical Study of Four-Wheel Automotive Refinancing Services in Indonesia Hayani, Irma; Novianti, Tanti; Tinaprilla, Netti
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.v4i4.1856

Abstract

This research examines how customer satisfaction and trust impact customer loyalty within Indonesia's four-wheel automotive refinancing sector. Through a quantitative survey approach, information was gathered from 119 participants who had previously utilized refinancing services at PT X, an organization associated with a prominent automotive manufacturer. The study employed the SERVQUAL framework to measure service quality, complemented by Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) to gauge customer attitudes and satisfaction rates. Partial Least Square Structural Equation Modeling (PLS-SEM) was utilized to analyze the interconnections between satisfaction, trust, and loyalty variables. Results demonstrate that customer satisfaction significantly and positively influences both trust and loyalty, with trust also showing a substantial impact on loyalty. Empathy and responsiveness were identified as critical service dimensions needing enhancement. The overall CSI value of 79.8% indicates customers are "satisfied" with current services. The research emphasizes that improving essential service characteristics can markedly enhance customer loyalty and retention in automotive refinancing, offering practical recommendations for strategic decision-making in this industry sector.

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