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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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The Role of Job Rotation and Organizational Communication on Job Satisfaction and Employee Performance: Evidence from Jakarta’s Banking Industry Kusuma, Sitta
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.v5i1.1955

Abstract

Employee performance is a key factor that determines organizational success because it directly affects productivity and competitiveness. In the banking sector, intense competition demands effective human resource management through strategies such as job rotation, organizational communication, and job satisfaction improvement. This paper aimed to identify and analyze the determinants that bear upon employee performance while simultaneously offering prescriptive insights for organizational leadership. The focal constructs examined as antecedents of performance encompass job rotation, organizational communication, and job satisfaction. Adopting a quantitative orientation, the investigation surveyed personnel within a banking institution located in the Special Capital Region of Jakarta, comprising 240 respondents deemed suitable for inclusion. Methodologically, the study employed descriptive exploration, assessments of construct validity and reliability, alongside Structural Equation Modeling (SEM) as the principal analytical apparatus. Empirical findings affirm that job rotation exerts a favorable and statistically significant influence on job satisfaction, organizational communication likewise yields a constructive and significant impact on job satisfaction, and both job rotation and organizational communication independently manifest positive and significant effects on employee performance. Further, job satisfaction itself emerges as a salient and significant driver of performance outcomes. These findings highlight the importance of effective job rotation and organizational communication in improving job satisfaction, which in turn strengthens employee performance in the banking sector.
The Effect of Consumption, Investment, and Government Expenditure on the Economic Growth of West Java Province Sihotang, Erika Agustiani; Hidayat, Asep Munir; Tejaarief, Billy; Kenedi, Kenedi; Agustini, Anti Wulan
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.v5i1.1932

Abstract

The trajectory of economic expansion in West Java is contingent upon three cardinal determinants: household consumption, capital investment, and fiscal expenditure. Consumption propels aggregate demand for commodities and services, investment augments productive capacity, while governmental disbursement, particularly directed toward infrastructural advancement and social initiatives, engenders employment prospects and elevates communal welfare. This paper seeks to scrutinize the ramifications of consumption, investment, and fiscal spending on the economic progression of West Java Province throughout the 2020–2024 interval. The investigation employs a Secondary Data Analysis (SDA) paradigm underpinned by a quantitative orientation. The empirical sample encompasses 27 regencies/municipalities within West Java Province, delineated through a saturated sampling modality. The collated data were subjected to panel data econometric techniques utilizing the EViews 12 platform. Findings shed light that consumption, investment, and governmental expenditure exert discernible influences upon economic growth, albeit with heterogeneous magnitudes across territorial units. In conclusion, these three variables manifest statistically significant bearings on West Java’s economic development, though the intensity of their effects diverges among regions.
The Effect of Economic Growth, Investment and Unemployment on Poverty in Sulawesi Island from 2010 to 2024 Saputri, Desti; Hidayat, Asep Munir; Tejaarief, Billy; Kenedi, Kenedi; Agustini, Anti Wulan
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.v5i1.1936

Abstract

Poverty remains an obstacle that continues to disrupt social welfare among communities on the island of Sulawesi. The objectives of this study are to determine the long-term effects of economic growth, investment and unemployment on poverty in Sulawesi Island; to examine the short-term effects in each province in Sulawesi Island; to determine whether there is an error correction adjustment mechanism; and to determine whether there is a causal relationship between economic growth and poverty. This study uses the Secondary Data Analysis (SDA) method with a quantitative correlational approach and uses the ARDL Panel analysis model. The study's outcomes reveal that economic growth, investment, and unemployment significantly reduce poverty across Sulawesi Island when examined over extended periods. Short-term provincial variations emerge as follows: North Sulawesi and Central Sulawesi experience positive effects from all three factors. In South Sulawesi and Southeast Sulawesi, economic growth and investment demonstrate negative effects, whereas unemployment shows positive effects. Gorontalo exhibits positive effects from economic growth and unemployment, though investment produces negative effects. West Sulawesi presents a mixed pattern, with economic growth reducing poverty while investment and unemployment increase it. Although error correction adjustments function across all provinces, only West Sulawesi demonstrates statistically significant adjustment processes. There is a causal relationship between economic growth and poverty.  Equitable economic growth and investment can certainly be felt by the poor, thus opening up opportunities to increase productivity, and vice versa. Meanwhile, unemployment certainly has a significant impact on poverty.
Analysis of the Impact of Unemployment Rates on Economic Growth in Java: The ARDL Panel Approach in Current Economic Dynamics Ramadhan, Alfa; Hidayat, Asep Munir; Tejaarief, Billy; Kenedi, Kenedi; Agustini, Anti Wulan
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.v5i1.1937

Abstract

Economic growth plays an important role in the development of a country and the welfare of its people. One indicator that influences economic growth is the unemployment rate, which can reduce productivity and cause social problems. This research aims to analyze the long-term and short-term effects of unemployment rate, investment, inflation, and Human Development Index (HDI) on economic growth in the provinces of Java Island, as well as to assess the long-term adjustment mechanism (Error Correction Term) in each region. This research uses secondary data analysis with a correlational quantitative approach. The research results show that in the long term, unemployment rate, investment, inflation, and HDI have a significant influence on economic growth. In the short term, the influence between variables differs across provinces: East Java shows significant influence from all variables, Central Java is influenced by unemployment rate, inflation, and HDI, while DKI Jakarta is influenced by unemployment rate and investment. Banten, West Java, and DIY do not show significant influence in the short term. The long-term adjustment mechanism (Error Correction Term) is significant in East Java, but not significant in other provinces. Based on these findings, it can be concluded that macroeconomic variables have different influences across regions in Java Island, with East Java as the province that is most consistent in achieving long-term economic growth stability. The results of this research provide important implications for the formulation of region-based economic policies that consider the differences in characteristics and economic responses across provinces.
Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali Ivania, Putu Sita; Yusmarisa, Ni Luh Riska; Mareni, Ni Ketut
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.v5i1.1942

Abstract

The main objective of this paper is to determine the extent to which the financial statements quality within a 5-Star Resort in Bali is influenced by proficiency in accountancy and the employment of accounting information systems. In this investigation, the integrity of financial statements (Y) serves as the outcome variable, while erudition in accountancy (X1) and the application of accounting information systems (X2) function as the explanatory variables. To examine the influence of each explanatory element upon the outcome variable, the study employed a multiple linear regression technique. The individuals comprising the research cohort are personnel from the financial division of a 5-Star Resort in Bali. Saturated sampling was the sample strategy used in this study. All study participants received questionnaires, which served as the primary source of data. Hypothesis testing was performed using SPSS 26.0 for Windows. The results show that both accounting understanding and the utilization of accounting information systems have a positive and significant effect on financial statement quality, both individually and simultaneously. These findings highlight the importance of improving employee competence in accounting and optimizing the effectiveness of accounting information systems to produce reliable and high-quality financial reports. The study implies that strengthening human resource capacity and continuously updating technological systems can enhance financial transparency and accountability in the hospitality industry. In light of these results, management is advised to enhance accounting knowledge and enhance the information system in order to generate financial statements of higher quality.
Factors Affecting Turnover Intentions Within Gen Z’s Working in Financial Company: Will Job Satisfaction Still Matters? Persada, Satrio Bangun; Prasetyo, Fahmi Dwi; Azizah, Hasna; Maharani, Anita
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.v5i1.1949

Abstract

High employee turnover, especially among Generation Z, poses a serious challenge for organizational performance in the financial sector. Understanding how compensation, psychological empowerment, and job satisfaction affect turnover intention is essential for effective retention strategies. The purpose of this study was to explore several factors considered to influence turnover intention among Gen Z employees, namely compensation and psychological empowerment, and to examine the potential of job satisfaction as a mediator. This research approach was quantitative, with data collected through an online survey distributed to Generation Z employees specifically working in financial companies. For data analysis, the researcher used the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results of the research indicated that receiving adequate compensation plays a crucial role in reducing employees’ intention to quit their jobs. However, compensation did not significantly increase job satisfaction, indicating that financial rewards alone are not sufficient to drive satisfaction among Generation Z. Conversely, psychological empowerment positively and significantly increased job satisfaction, but did not directly suppress turnover intention. Meanwhile, the link between job satisfaction and turnover intention was not found to be influenced by compensation or empowerment. Instead, factors such as career growth, clarity of purpose, and a healthy work-life balance were deemed to have a stronger impact on Gen Z employees’ decision to stay with a company. The implications of this study suggest the need for effective retention strategies to balance competitive compensation with empowerment initiatives to foster loyalty and satisfaction.
Accounting Review of Recording of Joper Chicken Inventory as a Biological Asset Based on PSAK 69 Utamie, Dara Nida; Fitratunnisa, Puja
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.v5i1.1953

Abstract

Small-scale poultry farmers like CV Almarn Ligurbar Farm typically do not classify chickens as biological assets in accordance with PSAK 69. This results in financial statements inaccurately reflecting their actual economic worth. This study aims to analyze the method of recording chicken inventory that meets the PSAK 69 standards regarding biological assets, analyzing the differences between the recording practices carried out and the standards set out in PSAK 69.  PSAK 69 requires the measurement of biological assets using fair value less costs to sell. This study was conducted on small-scale chicken farmers, namely CV Almarn Ligurbar Farm. This study uses a descriptive qualitative approach with a case study method. The results of the study indicate that farmers have not fully implemented PSAK 69 due to limitations in understanding accounting standards, lack of financial records, and uncertainty in market prices. Recording is not carried out as chickens as biological assets during their growth period at CV Almarn Ligurbarn Farm, which has a significant impact on the validity and reliability of the resulting financial statements. Based on PSAK 69, chickens in the care process including the initial, intermediate, and pre-harvest phases are recognized as active biological assets that experience changes in both quantity and quality, so they should be recognized and valued in accounting. However, the reality in the field indicates that these chickens are seen only as part of the production process, without official recognition as assets in the statement of financial position.
Analysis of the Effect of Income on the Consumption Patterns of Mining Workers in Watusampu Subdistrict Ramadhan, Rescky Putra; Jaya , Andi Herman; Jokolelono, Eko; Tallesang, Mukhtar; Armin, Armin
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.v5i1.1962

Abstract

The mining industry in Watusampu Subdistrict boosts local incomes but also brings socio-economic and environmental challenges. Mining provides jobs and higher wages but causes environmental degradation and air pollution leading to health issues. This study aims to analyze the influence of income on consumption patterns of workers in the mining sector in Watusampu Subdistrict. This sector has unique characteristics, especially regarding worker income levels, which can influence spending patterns. The method used in this research is quantitative with a survey approach, involving a sample of workers from various job levels in a mining company. Using simple linear regression analysis tools, this study explains the influence of income on consumption, both for food and non-food goods, among mining sector workers in Watusampu Subdistrict. The research results show that income has a positive and significant influence on expenditures for food and non-food items. Based on the research results, the regression equations obtained are: Y = 230,543.653 + 0.258X, Y = 170,503.477 + 0.361X, Y = 922,634.574 + 0.329X, Y = 212,953.571 + 0.557X. The regression coefficients indicate that income increases will increase expenditures, with a larger proportion directed toward non-food goods.
The Influence of Net Profit and Operating Cash Flow on Dividend in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Sopian, Iyus; Nuryani, Yusni
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.v5i1.1965

Abstract

The industrial sector in Indonesia continues to expand rapidly, with transportation and logistics contributing 13.96% to national economic growth by the end of 2023. However, the COVID-19 pandemic created significant fluctuations in company profits and cash flows, influencing their ability to distribute dividends. Net income and operating cash flow thus become crucial indicators in financial statements, reflecting not only company performance but also investor considerations in dividend decisions. The objective of this research is to investigate the impact of net income and operating cash flow on dividend payouts within transportation and logistics firms that are publicly traded on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study utilized a quantitative methodology and focused on a total of 37 companies within this industry. Through purposive sampling methods, a sample of 7 companies was chosen for the study. The study relied on secondary data, gathered through literature review and documentation. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test, utilizing SPSS Statistics version 26. The findings reveal three key results. First, net income has a significant partial effect on dividend distribution. Second, operating cash flow, when tested partially, shows no significant influence on dividends. Third, when considered simultaneously, both net income and operating cash flow significantly affect dividend payments. In conclusion, this study emphasizes that dividend policy in transportation and logistics companies is primarily determined by net income on an individual basis.
The Effect of Financial Literacy on the Financial Management of Indigenous Papuan Traders in the Traditional Market of Sorong City Lahallo, Fensca Fenolisa; Rupilele, Frits Gerit John
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.v5i1.1968

Abstract

Indigenous Papuan merchant mothers, the backbone of the family economy, often face limitations in financial knowledge and skills. This is reflected in simple financial management patterns, such as not separating personal and business finances, minimal budget planning, and low saving or investment awareness. Many are trapped in financial stagnation or losses due to poor understanding of income management, expense control, and economic risk strategies, hindering business continuity and daily needs fulfillment. This research examines the influence of financial literacy on the financial management of native Papuan women traders in Sorong City's Traditional Market. A mixed-method approach was used, combining quantitative surveys with qualitative techniques. Data collection involved observation, interviews, and questionnaires from a sample of 157 traders. The findings show that having knowledge in finance positively impacts how one manages their finances. This is supported by a t-value of 15.873, indicating a strong correlation. Additionally, with a significance level of 0.000 and an R Square of 0.619, it can be concluded that financial literacy accounts for 61.9% of the variability in financial management, while the remaining 38.1% is attributed to other factors. The study revealed that most traders do not keep financial records despite a moderate-to-high understanding of saving. Management relies on memory due to uncertain income, and the lack of separation between business and household finances remains a major obstacle. Thus, financial literacy is vital for better financial management. However, training remains essential, focusing on simple financial recording and separating business from household finances.

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