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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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Financial Performance Analysis of the Regional Government of Sigi Regency for the 2018-2023 Period Aulia, Nur Annisa; Yunus, Rita; Jokolelono, Eko; Jaya, Andi Herman
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.v4i4.1866

Abstract

The main objective of this research is to assess the Financial Performance of the Regional Government of Sigi Regency from 2018 to 2023 by utilising a financial ratio analysis model including independence ratio, degree of decentralisation, efficiency and effectiveness of Local Own-Source Revenue (PAD), and regional expenditure compatibility ratio. The study relies on secondary data extracted from the Sigi Regency Budget Realisation Report (LRA). A quantitative descriptive approach was adopted for this analysis. The findings indicate that regional financial independence is alarmingly low, with a noticeable trend of reliance on central government funds. The degree of decentralisation is also critically lacking, exemplified by the minimal contribution of PAD to the overall regional revenue. On the other hand, the performance of local revenue sources is relatively positive, with revenue often surpassing the predetermined targets. However, the efficiency of financial management is still an obstacle, especially in the last few years where expenditures exceeded local revenues, thus reflecting the less than optimal use of the budget. The structure of regional expenditure also shows imbalances, with the dominance of operational expenditure being much greater than capital expenditure. These findings emphasize the importance of efforts to strengthen fiscal independence and improve efficiency in budget management to support the sustainability of development in Sigi Regency.
The S.C.C.O.R.E Model Approach to Academic Fraud Using Artificial Intelligence with Religiosity as a Moderating Variable Asasi, Cheery; Sriwidharmanely, Sriwidharmanely
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.v4i4.1877

Abstract

This study examines the influence of the S.C.C.O.R.Es. Model elements (Stimulus, Capability, Collusion, Opportunity, Rationalisation, and Ego) on academic fraud, using Artificial Intelligence (AI), with religiosity as a moderating variable. The sample consisted of 410 accounting students who had previously used AI, selected through simple random sampling. Data were collected via an online Google Form and analysed using the SEM-PLS method with SmartPLS 4 software. The results show that five of the six S.C.C.O.R.E elements (Stimulus, Collusion, Opportunity, Rationalisation, and Ego) positively influence academic fraud using AI. However, capability does not show a significant effect. Religiosity has a significant negative direct effect on academic fraud but does not significantly moderate the relationship between the variables overall, except for stimulus and ego, where it shows a significant moderating effect. Based on the findings, higher education institutions, particularly accounting programs, can utilise these findings as a foundation to enhance their ethics curriculum by incorporating topics related to the ethical use of technology and AI in learning processes, and incorporating religious education into the curriculum as a strategy to strengthen students' self-control and prevent fraudulent behaviour.
The Influence of Digital Marketing and Product Innovation on Marketing Performance with Government Support as a Moderating Variable: A Study on Micro Culinary Enterprises in Depok City Jannah, Roihatul; Sudarman, Daman
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.v4i4.1878

Abstract

This study aims to analyze the influence of digital marketing and product innovation on the marketing performance of micro culinary businesses in Depok City, with government support as a moderating variable. The background of this research stems from the importance of optimizing digital-based marketing strategies and product innovation to enhance MSME competitiveness, especially amid high market competition and changing consumer behavior. This research employed a quantitative methodology, utilizing surveys to collect data from 101 micro culinary business owners who were chosen using purposive sampling techniques. The data was analyzed through Structural Equation Modeling using the Partial Least Squares method via SmartPLS software. Findings revealed that digital marketing significantly and positively influences marketing performance, demonstrated by a path coefficient of 0.554. However, product innovation did not demonstrate a statistically significant impact on marketing performance. Additionally, government support failed to serve as a meaningful moderator in the relationships between both digital marketing and product innovation with marketing performance outcomes. Overall, the model explains 38.6% of the variation in marketing performance. These findings indicate that digital marketing strategy is a key factor in improving MSME marketing performance, while the role of product innovation and government intervention has not yet provided strong statistical contribution in the context of this study.
The Influence of Career Development, Motivation, and Work Environment on Job Satisfaction (A Study on Health Workers at Islamic Hospital) Saputra, Raji; Purnadi, Purnadi; Kharismasyah, Alfato Yusnar; Randikaparsa, Irawan
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.v4i4.1891

Abstract

The primary objective of this research is to examine how career growth, employee motivation, and workplace environment impact job contentment amongst healthcare professionals at the Islamic Hospital of Banjarnegara. This study utilised a quantitative methodology, with a target group of 200 medical staff at the hospital. The selection method employed was purposive sampling based on specific standards, resulting in a sample size of 133 respondents determined using the Slovin formula with a 5% margin of error. Information was gathered through surveys, with each variable assessed using a five-point Likert scale and examined using the Structural Equation Modelling Partial Least Squares (SEM-PLS) technique. The outcomes indicate that career advancement and work conditions have a favourable and meaningful influence on job satisfaction, while motivation does not exhibit a significant impact. These results validate Herzberg's dual-factor theory, highlighting the importance of both motivational and hygiene elements in improving job satisfaction. Therefore, management is expected to pay attention to career development and workplace conditions to help improve employee job satisfaction. This study also recommends a thorough evaluation of motivation programmes to make them more effective.
Assessing the Role of Capital Structure, Investment Policy, Profitability, and Growth in Determining Firm Value in Technology Companies Listed on the Indonesia Stock Exchange in 2020-2022 Manikasari, Ni Made Candra; Wirajaya, I Gde Ary
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.v4i4.1892

Abstract

Corporate valuation embodies the market's perception of an enterprise’s performance and prospective trajectory, serving as a critical barometer of its financial health, competitive standing, and long-term sustainability. This investigation seeks to elucidate the extent to which determinants such as capital configuration, investment paradigm, profitability metrics, and expansion dynamics influence corporate worth. The inquiry concentrated on technology enterprises listed on the Indonesia Stock Exchange during the period 2020–2022. The sample was delineated via purposive sampling, culminating in 57 discrete observations. Analytical procedures were executed employing multiple linear regression within the SPSS environment. Empirical results revealed that capital architecture, investment disposition, profitability, and growth trajectories all exert a salutary effect on firm valuation. This study augments comprehension of signaling theory, the trade-off paradigm, and the mechanisms through which these variables modulate corporate value. These results offer valuable guidance for managers seeking to maximize shareholder wealth and for investors in assessing the potential of technology sector enterprises.
Analyzing How Liquidity, Efficiency, and Bank Size Influence Profitability: Ownership Structure as a Moderator Nulhakim, Lukman; Kristijadi, Emanuel
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.v4i4.1894

Abstract

Despite asset growth, rural banks in East Java face declining profitability, with limited research on how financial factors and government ownership shape this performance. This study examines the factors influencing the profitability of rural banks (Bank Perekonomian Rakyat/BPR) in East Java, Indonesia, focusing on liquidity, asset quality, operational efficiency, bank size, and government ownership. The research adopts a quantitative explanatory design with a correlational approach, using secondary data from audited financial statements of rural banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The sample was selected through purposive sampling, covering rural banks with available financial reports and a minimum asset size of IDR 50 billion. Data were analyzed using multiple regression analysis (MRA) to test the direct effects of financial variables on profitability and the moderating role of regency government ownership. The results show that operational efficiency, measured by the Operational Expense to Operating Income ratio (BOPO), negatively affects profitability, highlighting the importance of cost management. Liquidity, as indicated by the Cash Ratio (CR), and asset quality, reflected by the Non-Performing Loan (NPL) ratio, have an insignificant impact on profitability in this context. Regency government ownership moderates the relationship between operational efficiency and profitability, suggesting that local government ownership can reduce the adverse effects of high operational costs. However, local government ownership did not significantly affect asset quality, bank size, or profitability. This study underscores the need for better operational efficiency in rural banks.
The Influence of Halal Literacy, Religiosity, and Fear of Missing Out on the Purchase Decision of Korean Instant Noodles of the Samyang Brand Febrilianty, Arfannisa; Utami, Restu Frida; Purwidianti, Wida; Hidayah, Arini
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.v4i4.1896

Abstract

Indonesia’s instant noodle industry is expanding rapidly, with Samyang gaining popularity among young consumers for its unique flavors and strong online presence. While halal literacy, religiosity, and Fear of Missing Out (FoMO) increasingly shape food choices, few studies have examined their combined impact on purchasing decisions for imported brands like Samyang. This study aims to examine the influence of halal literacy, religiosity, and Fear of Missing Out (FoMO) on purchasing decisions for Samyang brand instant noodles. A quantitative approach was used with a purposive sampling method. The respondents in this study were active university students in the Purwokerto area, Muslim, and had purchased and consumed Samyang instant noodles. To obtain accurate results, the researcher used a sample of 271 respondents and conducted the analysis using SPSS software. The findings indicated that all three variables had a positive and significant influence on purchasing decisions.
The Effect of Profitability, Leverage, and Firm Size on Firm Value in Non-Cyclical Consumer Sector Manufacturing Companies for 2021-2023 Aushaf, Wishal Dafa; Azizah, Siti Nur; Amir, Amir; Fakhruddin, Iwan
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.v4i4.1899

Abstract

Company value represents a key benchmark in measuring financial performance and long-term viability for investors. This study investigates how profitability, leverage, and firm size influence company value in non-cyclical consumer sector manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through purposive sampling method, 183 firm-year observations were obtained and analyzed using multiple linear regression after all classical assumption tests were fulfilled. The research results show that profitability (β = –0.004; p < 0.001) and company size (β = –0.112; p < 0.001) have a significant negative effect on company value, while leverage (β = 0.509; p < 0.001) has a significant positive effect. The research model has strong explanatory power with an Adjusted R² of 0.904, meaning the three variables can explain 90.4% of the variation in company value. These findings confirm that in this sector, high profitability and large company scale do not always enhance investor perception, while optimal debt utilization can actually serve as a positive signal regarding the company's future prospects. This research expands understanding of Signaling Theory by showing that profitability and company size are not always perceived positively by investors, while leverage can serve as a signal of confidence in the company's prospects. Practically, these findings emphasize the importance of transparency, efficiency, and financial strategies that align with investor expectations in enhancing company value.
The Influence of Budget Planning, Procurement of Goods or Services, and Budget Implementation on Budget Absorption (Case Study at the Regional Secretariat of West Java Province) Putra, David Pratama; Purwanto, Purwanto
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.v4i4.1900

Abstract

Budget absorption is an important indicator in measuring the effectiveness of regional financial management. However, at the Regional Secretariat of West Java Province, budget absorption still exhibits a “slow and back-loaded” pattern, where expenditures tend to accumulate at the end of the fiscal year. The diminished absorption rate is conjectured to be shaped by several pivotal determinants within the fiscal administration continuum, namely financial schematization, acquisition of goods/services, and fiscal execution. Deficient planning manuscripts, procrastination in procurement procedures, and aberrations in budgetary enforcement are presumed to constitute principal impediments to the maximization of fiscal absorption. This paper seeks to scrutinize the ramifications of financial schematization, goods/services acquisition, and fiscal execution upon budgetary absorption, both in isolated and conjoint modalities. A quantitative paradigm was adopted, employing a survey mechanism facilitated through the dissemination of questionnaires. A cohort of 63 informants was delineated via purposive sampling, with eligibility predicated upon direct participation in the fiscal governance trajectory. The dataset was subjected to multiple linear regression analysis with the assistance of SPSS version 25. The empirical outcomes divulge that all three explanatory variables, financial schematization, goods/services acquisition, and fiscal enactment, exert a positive and statistically consequential influence on budgetary absorption, both independently and collectively. The adjusted R² statistic of 0.611 demonstrates that the constructed model elucidates 61.1% of the variance in fiscal absorption. These revelations corroborate Agency Theory, accentuating the salience of accountability and the execution of fiduciary mandates by agents (the governing apparatus) in service of principals (the public).
Quality of Human Resources, Accounting Information Systems, Internal Control, and Accounting Policies as Determinants of Financial Statement Accountability Ardarani, Durita; Sari, Nila; Fajarudin, Ibnu; Wati, Emiliya Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1918

Abstract

Accountability of local government financial statements is an important aspect in realizing transparency and good governance, so that the quality of information presented can be trusted by the public. Increasing this accountability requires qualified human resources, reliable accounting information systems, effective internal controls, and consistent accounting policies. This research aims to analyze the influence of human resource quality, accounting information systems, internal control, and accounting policies on the accountability of regional government financial reports. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo Regency, with an observation period from the first quarter to the third quarter of 2024. The study utilized a quantitative research method incorporating descriptive and associative strategies. Questionnaires were administered to staff responsible for financial report compilation to gather data. Multiple linear regression was employed for data analysis to assess the impact of various factors on financial report accountability. The discoveries revealed that the quality of human resources, accounting information systems, internal control, and accounting policies positively and substantially influence regional government financial report accountability. The evidence points to the fact that enhanced human resource quality, upgraded information systems, efficient internal control measures, and sound accounting policies lead to heightened accountability in regional government financial reporting.

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