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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 360 Documents
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The Influence of Role Stress, Professionalism, and Independence on The Performance of Internal Auditors (A Case Study at the Inspectorate of North Sumatra Province) Siregar, Cindyana Oktari; Indahwati, Rini; Napitupulu, ⁠Ilham H.
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.v5i1.1975

Abstract

Internal auditors constitute an indispensable pillar in safeguarding accountability and institutional governance; nevertheless, their efficacy may be markedly contingent upon determinants such as role stress, professionalism, and independence. The present inquiry endeavors to ascertain and scrutinize the extent to which Role Stress impinges upon internal auditors’ performance, how Professionalism modulates their effectiveness, and the degree to which Independence fortifies their contributions within the Inspectorate of North Sumatra Province. Employing a quantitative methodological design, the investigation engaged a cohort of 75 internal auditors, with data procured through structured questionnaires and subsequently subjected to analytical treatment via SmartPLS. The empirical outcomes elucidate that Role Stress exerts a discernible impact on internal auditor performance, evidenced by a coefficient of 0.293, a t-statistic of 2.284, and a significance threshold of 0.05 (p < 0.05), with an f-square value of 0.234. Professionalism likewise manifests an influence, with a coefficient of 0.147, a t-statistic of 1.965, and significance at the 0.05 level (p < 0.05), albeit with only a minor explanatory magnitude as indicated by its f-square value of 0.072. Independence, conversely, emerges as the most potent determinant, with a path coefficient of 0.560, the preeminent t-statistic of 4.037, significance at 0.05 (p < 0.05), and a robust f-square index of 0.516.
Transformational Leadership Style on Employee Performance with Employee Engagement as a Mediating Variable in a North Sumatran Pawnshop Company Sinaga, Elveria Melda; Rizky, M. Chaerul; Siregar, Lismayana Eryanti
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.v5i1.1979

Abstract

In the competitive financial services sector, superior employee performance is a critical determinant of organizational success. This is especially true in pawnbroking, where performance hinges on customer trust and efficient service. Transformational leadership plays a crucial role in driving performance but how exactly it impacts remains unclear. Employee engagement is believed to be the key factor that links leadership to performance outcomes. Hence, this research seeks to identify the correlation between transformational leadership demeanor and personnel efficacy, with employee engagement serving as an intervening construct at PT Budi Gadai Indonesia, Medan Branch. Adopting a quantitative paradigm, the investigation encompasses a population of 185 personnel, employing a saturated sampling technique. Data evaluation was performed through Structural Equation Modeling (SEM) predicated on Partial Least Squares (PLS) methodology via SmartPLS. The empirical findings revealed that transformational leadership style exerts a positive and influential upon employee performance (β = 0.485; p = 0.000) as well as upon work engagement (β = 0.361; p = 0.000). Moreover, work engagement has a positive and influential on employee performance (β = 0.511; p = 0.000). The mediational assessment further unveiled that work engagement significantly intermediates the nexus between transformational leadership style and employee performance (β = 0.184; p = 0.000). This research confirms that transformational leadership directly improves employee performance and work engagement, while work engagement also contributes strongly to performance improvement. In addition, work engagement is proven to be a significant mediator that bridges the influence of transformational leadership on employee performance.
The Role of Leadership and Work Loyalty in Improving Work Assessment at the North Sumatra Provincial Cooperatives and SMEs Office UPT. PLUT Zebua, Evi Beatric Dewi; Rizky, M. Chaerul; Sapuri, Adinda Desi; Syahputra, Kurniawan; Nasution, Halimah Tusakdiyah
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.v5i1.1980

Abstract

Employee performance assessment is a fundamental aspect in human resource management that determines the effectiveness of government organizations. North Sumatra Province Cooperatives and SMEs Office UPT. PLUT as an agency that plays a role in community economic empowerment faces challenges in optimizing employee performance. Effective leadership and high job loyalty are suspected to be determinant factors in improving employee work assessment. This paper seeks to identify the influence of leadership and occupational allegiance in augmenting performance evaluations within the UPT PLUT Office of Cooperatives and SMEs, North Sumatra Province, while simultaneously delineating the causal interplay among leadership, work loyalty, and employee performance metrics. The investigation adopts a quantitative methodological framework, encompassing the entire personnel population of 57 individuals at the UPT PLUT Office of Cooperatives and SMEs, North Sumatra Province. The sampling framework employed a census (saturated sampling) technique, ensuring comprehensive representativeness. The instrumentation apparatus consisted of a Likert-scaled questionnaire, meticulously constructed to gauge perceptual tendencies across relevant dimensions. Data processing and inferential analytics were executed through multiple regression modeling utilizing SPSS software version 29. Empirical revelations elucidate that leadership exerts a favorable and statistically consequential impact upon employee performance indices. Meanwhile, occupational fealty was substantiated to impart a constructive and substantively meaningful influence on performance outcomes. Collectively, leadership and professional dedication were observed to synergistically contribute a salient effect on employee efficacy, with an R² coefficient of 0.311 (31.1%), signifying that these two determinants collectively accounted for 72.3% of the observed variance in performance appraisals.
BI Rate as Moderator: Internal Bank Factors and Profitability in Indonesian Banks Sonandi, Alfius; Anggraeni, Anggraeni
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.v5i1.1995

Abstract

The banking sector drives Indonesia's economic stability, but profitability depends on internal management and external conditions, especially monetary policy shifts. During 2019–2023, Indonesia's BI Rate fluctuated dramatically. This study examines profitability drivers in publicly listed Indonesian banks under these changing conditions. Using Return on Assets (ROA) as the performance measure, it analyzes how Net Interest Margin (NIM), Operational Expense Ratio (BOPO), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Loan to Asset Ratio (LAR) affect profitability. Panel data from seven banks were analyzed using multiple linear regression models, with one incorporating the BI Rate as a moderating variable. Results show NIM and LDR significantly boost ROA, while BOPO significantly reduces it, emphasizing the importance of interest income efficiency and cost control. NPL and LAR show no significant effect, indicating effective risk and asset management. The BI Rate's moderating effect on the NIM–ROA relationship is statistically insignificant, suggesting monetary policy changes don't substantially alter this relationship. These findings guide banks in optimizing income and costs while showing policymakers the limited role of monetary policy in moderating bank-level performance.
Modeling Pre Development Profitability of Trade Mall Projects on Developer Competitiveness Performance with Supply & Demand Dynamics Prianti, Lia Eka; Aditama, Akhmad Taufik
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.v5i1.1992

Abstract

The Trade Mall project as part of the property business, is project with the highest market absorption rate among other commercial property projects such as apartments, hotels, housing, offices, and industry. The purpose of this study is to evaluate the pre development strategy of trade mall projects in order to increase the profitability and competitiveness of developers in major cities and to identify the variables that determine the profitability of Trade Mall project pre development, develop a dynamic system model that can illustrate the influence of supply and demand for Trade Mall project development on the competitiveness of developers, and make recommendations for corrective actions to address the causes of the decline in profitability and competitiveness of developers. The research methods used archival analysis and surveys. The data obtained is then analyzed using statistical analysis and system dynamics. The results of the study show that there two main factors that affect the level of project profitability, namely the selling price and sales level, and the Trade Mall growth gap obtained from supply & demand simulations. Recommendations for corrective actions were also made to address the causes of the decline in profitability and competitiveness of developers.The results of study can basis for Trade Mall project developers to make supply and demand projections in developing the Trade Mall project.
Exploring the Capacity of Organizational Citizenship Behavior in the Link of Workplace Surroundings on Employee Effectiveness The, Hery Verianto
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.v5i1.2009

Abstract

The effectiveness of organizations depends not only on employees’ skills but also on their individual capacities and behaviors. Organizational Citizenship Behavior (OCB) or voluntary actions beyond formal job duties plays a vital role in enhancing organizational success and creating supportive workplace surroundings. While a positive either physically or nonphysically workplace atmosphere can encourage OCB and boost employee effectiveness. The inconsistency findings of studies about how workplace surroundings relate to OCB to enhance employee effectiveness reveal the gaps on these interactions. Therefore, this research seeks to explore the capacity of Organizational Citizenship Behavior (OCB) in link of the workplace surroundings on employee effectiveness. Adopting a quantitative methodology and a causal-descriptive design, the study employs validity and reliability assessments, classical assumption testing, regression, path analysis, and the Sobel test to verify the capacity of OCB effect. This study involved all 116 employees selected through a census sampling approach, and the data were processed using SPSS version 23. The analysis results demonstrate that the workplace surroundings have a positive and significant impact on OCB, which subsequently contributes to improved employee effectiveness. Furthermore, the workplace surroundings also exert a direct impact on performance outcomes. These findings indicate that OCB functions as a partial mediator between the workplace surroundings and employee effectiveness. Although the direct impact of the workplace surroundings is more substantial than the indirect effect through OCB, the mediating role of OCB remains essential, highlighting its importance in employee selection and development initiatives within organizations.
THE INFLUENCE OF PROMOTION STRATEGY AND BRAND IMAGE ON PURCHASE DECISIONS FOR COMPASS COLLABORATION SHOES IN CIPUTAT DISTRICT, SOUTH TANGERANG Hanah, Siti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.2080

Abstract

This study investigates the influence of promotion strategy and brand image on consumer purchase decisions for Compass collaboration shoes in the Ciputat District, South Tangerang. As the Indonesian footwear market becomes increasingly competitive, effective promotional activities and strong brand positioning are essential for shaping consumer preferences. Using a quantitative research approach, data were collected through structured questionnaires distributed to consumers who have purchased or shown interest in Compass collaboration products. The analysis was conducted using multiple regression to determine the direct effects of promotion strategy and brand image on purchase decisions. The results indicate that both promotion strategy and brand image significantly and positively influence consumer purchasing decisions. Promotion strategies such as digital marketing, influencer endorsements, and limited-edition product releases were found to enhance consumer awareness and encourage purchase intention. Likewise, a strong brand image, characterized by product uniqueness, cultural relevance, and emotional connection, plays a critical role in driving purchasing behavior. These findings highlight the importance for brands to integrate creative promotional efforts with consistent brand identity to effectively capture market attention. The study provides managerial insights for footwear brands seeking to strengthen market competitiveness through strategic marketing initiatives.
Building Sustainable Competitive Advantage for Creative Industries: The Role of Human Capital and Intellectual Capital Rochmayanti, Dewi; Mazidah, Nurul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.2107

Abstract

Examining how human capital and intellectual capital drive the competitive advantage of the regional creative industry, this study responds to common constraints that include labor quality, digitalization, and business legality. The main objective is to test the direct influence of human capital on intellectual capital and competitive advantage, as well as assess the mediating role of intellectual capital. A quantitative approach was applied to 140 creative business actors who were purposively selected across subsectors, with standardized measurement and variance-based structural equation modeling analysis. The results show that improving the quality of human capital has a strong effect on strengthening intellectual capital, and intellectual capital has a positive effect on competitive advantage. Human capital also has a direct influence on competitive advantage, although it is smaller than the path through intellectual capital. These findings indicate partial mediation: competitive advantage increases when individual competencies, experience, and training are converted into structured knowledge, documented processes, and strong customer-partner relationships. The value of the power to explain the model is at the medium to high level, confirming the relevance of the research variable. Practical implications include standardization of processes, documentation and digitization of knowledge, strengthening networks, and post-training knowledge sharing rituals. Research limitations include the use of self-assessment data and cross-sectional design; Future studies are suggested to expand the sample, use a mixed approach, and explore long-term dynamics to enrich the understanding of regional competitiveness strengthening policies.
Financial Report Analysis in Measuring the Financial Performance of State-Owned Banks Jatiningsih, Nyoman; Yanti, Ni Nyoman Suli Asmara
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2113

Abstract

This research is motivated by the dynamics of the financial performance of the State-Owned Enterprise (SOE) banking industry during the 2020-2024 period, which was influenced by the COVID-19 pandemic and the economic recovery process. Differences in performance achievements between banks indicate the need for a comprehensive assessment of the financial health of SOE banks. The main objective of this study is to analyze the financial performance of SOE banks in terms of solvency, profitability, and operational efficiency. The study used a descriptive quantitative design with a purposive sampling technique, utilizing secondary data in the form of the annual financial reports of four SOE banks listed on the Indonesia Stock Exchange. Financial performance was measured using the Debt to Asset Ratio to assess solvency, Return on Assets and Net Interest Margin to assess profitability, and the Operating Cost to Operating Income ratio to assess operational efficiency. The results show that the financial condition of SOE banks is in the healthy to very healthy category. Bank Rakyat Indonesia and Bank Mandiri recorded the most optimal performance, especially in the aspects of profitability and efficiency, while Bank Negara Indonesia is in the good category with a consistent improvement trend. However, Bank Tabungan Negara still faces challenges, especially related to low levels of profitability and operational efficiency. This study concludes that increasing operational efficiency and optimizing the utilization of productive assets are important implications for strengthening competitiveness and maintaining the sustainability of the financial performance of state-owned banks.
Implementation of Good Corporate Governance and Capital Structure on Financial Performance Mawarni, Rahma Dila; Setiawati, Erma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2117

Abstract

The financial results of businesses involved in property and real estate are still encountering numerous obstacles due to the strong need for funds, risks linked to long-term projects, and fluctuations in the market. This scenario calls for clear corporate management through the adoption of effective governance practices and the establishment of the most suitable capital structure. Targeting property and real estate companies on the IDX, this research analyzes the effects of efficient corporate management (managerial ownership, institutional ownership, independent board, audit committee) and capital structure (DER) on financial outcomes from 2019 to 2023. A purposively selected sample, chosen against defined criteria, provides the data for this analysis. This research employs secondary data with a quantitative approach, sourced from the annual reports of each firm. Analyzed with multiple linear regression in SPSS 27, the data show that audit committee effectiveness and capital structure have no bearing on financial performance. Significant effects, however, are found for managerial ownership, institutional ownership, and an independent board of commissioners. This study stresses the importance of oversight in enhancing performance and offers insights for management and supervisors to reinforce governance practices within entities.

Page 35 of 36 | Total Record : 360

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