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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 376 Documents
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Policy Innovation Strategies of Local Government to Enhance Regional Competitiveness: A Study in Jayapura City, Papua Province Muhdiarta, Untung; Anangkota, Muliadi; Ilham, Ilham; Susanto, Djoko
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.v5i2.2079

Abstract

Regional competitiveness in the era of global economic competition increasingly depends on the capacity of local governments to implement policy innovations. In Jayapura City, such innovations are crucial to overcome structural constraints and to optimize the potential of regional development. This study aims to examine the policy innovation strategies implemented by the Jayapura City Government, identify supporting and inhibiting factors, and assess their contribution to economic growth, human resource quality improvement, and investment climate enhancement. Employing a qualitative case study approach, the research involved in-depth interviews, field observations, and policy document reviews. Key informants included local government officials, micro, small, and medium enterprise (MSME) actors, academics, and community leaders. The findings indicate that the digitalization of licensing services, the establishment of the Regional Innovation Forum, and human resource training programs have positively impacted public service efficiency, ease of doing business, and cross-sector collaboration. However, challenges such as limited digital literacy, uneven infrastructure development in peripheral areas, and a shortage of innovative human resources still hinder policy optimization. Overall, the policy innovations of the Jayapura City Government have contributed to strengthening regional competitiveness, but their sustainability requires strategies to ensure equitable benefits, enhance human resource capacity, and maintain consistent data-driven evaluation.
The Role of Work Discipline and Work Environment on Police Job Satisfaction at the East Java Regional Police Lubis, Rahmadsyah; Riyadi, Slamet
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.v5i2.2082

Abstract

Job satisfaction is an important factor in improving the performance and professionalism of law enforcement officials. In the context of the Indonesian National Police, work discipline and the work environment are considered key determinants that influence personnel job satisfaction. However, empirical evidence examining the relationship between these variables at the regional police level remains limited. This study aims to analyse the effect of work discipline and work environment on the job satisfaction of Indonesian National Police personnel in the East Java Regional Police. This research employs a quantitative approach using multiple linear regression analysis. The sample consisted of 267 personnel selected through random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale. The analysis included validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-tests to examine partial effects, F-tests to assess simultaneous effects, and the coefficient of determination to measure the contribution of the independent variables to the dependent variable. The findings indicate that work discipline has a positive and significant effect on job satisfaction. The work environment also demonstrates a positive and significant influence on job satisfaction. Simultaneously, both variables significantly contribute to enhancing personnel job satisfaction. These results suggest that work discipline and the work environment represent strategic factors in improving the job satisfaction of police personnel, and strengthening these aspects can support the achievement of more effective and optimal organisational performance.
The Impact of Organizational Commitment and Compensation on Police Job Satisfaction at the North Sulawesi Regional Police Syafruddin, Syafruddin; Ginting, Donald Happy
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.v5i2.2083

Abstract

Job satisfaction is an important factor in improving organisational performance and effectiveness, especially in public sector institutions such as the Indonesian National Police. Police officers' job satisfaction is influenced by various organisational factors, including organisational commitment and compensation provided by the institution. Organisational commitment reflects the level of attachment of members to the organisation, while compensation is a form of reward for work contributions that can influence the attitudes and work motivation of members. This research was designed to investigate the relational dynamics linking organisational commitment with job satisfaction and to assess the contributory role of compensation in shaping the job satisfaction of Indonesian National Police (Polri) officers operating within the jurisdiction of the North Sulawesi Regional Police. Adopting a quantitative methodological orientation, the study utilised multiple linear regression modelling facilitated by SPSS software. Primary data were collected from 352 police personnel using a Likert-scale survey with random sampling. The analytical sequence incorporated instrument validity and reliability diagnostics, followed by hypothesis verification using t-test and F-test statistics. The analytical outcomes reveal that organisational commitment manifests a positive relational tendency with job satisfaction among Polri members. Further, compensation emerges as a significant positive determinant of job satisfaction. These observations suggest that heightened organisational commitment together with a more favourable compensation arrangement correspond with increased levels of job satisfaction among police officers. Accordingly, the study highlights the strategic relevance of commitment cultivation and compensation management in reinforcing personnel welfare, institutional loyalty, and professional performance within the policing apparatus.
The Relationship between Training and Career Development and Job Satisfaction of the National Police (Polri) at the NTT Regional Police Earlyanti, Novi Indah; Kusprabandaru, Agung
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.v5i2.2084

Abstract

Job satisfaction among members of the Indonesian National Police (Polri) is an important issue in human resource management in the public sector, particularly in efforts to improve professionalism, performance, and quality of service to the community. Various organisational efforts such as training and career development are considered important strategies for improving the competence, capabilities, and motivation of members, which ultimately can affect their level of job satisfaction. Therefore, this study aims to analyse the relationship between training and career development on the job satisfaction of members of the Indonesian National Police (Polri) in the East Nusa Tenggara (NTT) Regional Police. This study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 321 Polri members in the NTT Regional Police, selected using simple random sampling. Data collection was conducted through a questionnaire with a 7-point Likert scale distributed via social media. The data was then analysed using SPSS software by looking at the significance value, t-test, and F-test. The results showed that training and career development had a positive and significant relationship with the job satisfaction of Polri members in the NTT Regional Police. These findings indicate that improving the quality of relevant training and establishing a clear and structured career development system can increase the job satisfaction of police officers. Thus, effective training and planned career development play an important role in increasing the job satisfaction of Polri members, which in turn can support the improvement of professionalism, performance, and effectiveness of the police organisation.
The Role of Work Discipline and Organizational Citizenship Behavior (OCB) on Police Job Satisfaction at the East Kalimantan Regional Police Syafruddin, Syafruddin; Rahman, Muhammad Afifi
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.v5i2.2085

Abstract

Job satisfaction is one of the important factors in improving individual performance and organisational effectiveness, including in law enforcement institutions such as the Indonesian National Police. In a police organisational environment that demands high professionalism, work discipline and Organisational Citizenship Behaviour (OCB) are seen as factors that can influence the level of job satisfaction among members. Notwithstanding their presumed relevance, empirical inquiries addressing the role of these two determinants in shaping the job satisfaction of personnel within the East Kalimantan Regional Police remain comparatively sparse. In response to this lacuna, the present study endeavors to examine the extent to which work discipline and Organizational Citizenship Behaviour (OCB) contribute to the job satisfaction of members of the East Kalimantan Regional Police. This investigation employs a quantitative framework, utilizing multiple linear regression to evaluate data obtained from 413 police personnel. The dataset was compiled through a five-point Likert-scale questionnaire administered to respondents selected through random sampling procedures. The empirical results indicate that both work discipline and Organizational Citizenship Behaviour (OCB) exert a positive and statistically meaningful influence on the job satisfaction of personnel within the East Kalimantan Regional Police. Partially, both variables contribute significantly to increasing job satisfaction, and simultaneously, both are able to explain the variation in job satisfaction among members in the East Kalimantan Regional Police organisation. Thus, improving work discipline and strengthening OCB behaviour in the police environment can be an important strategy in increasing member job satisfaction and supporting overall organisational performance.
The Impact of Work-Life Balance and Compensation on Police Job Satisfaction at the West Sumatra Regional Police Mayastinasari, Vita; Kristianingsih, Ekawaty
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.v5i2.2086

Abstract

Police duties, characterised by a heavy workload, long working hours and significant responsibilities, often make it difficult for police officers to balance their work and personal lives. Such circumstances may shape the degree of job satisfaction experienced by police officers. In addition, the remuneration provided by the organisation also represents an important element capable of affecting job satisfaction. Consequently, it is necessary for police institutions to pay attention to work–life balance and an equitable compensation system in order to enhance officers’ job satisfaction. This study aims to examine the influence of work–life balance and compensation on the job satisfaction of personnel within the West Sumatra Regional Police. This research adopts a quantitative approach using a survey method involving 389 officers from the West Sumatra Regional Police who were selected through random sampling. Data were obtained through a questionnaire measured with a five-point Likert scale and analysed using multiple linear regression with the assistance of SPSS. The findings reveal that work–life balance exerts a positive and significant effect on the job satisfaction of police officers. Likewise, compensation demonstrates a positive and significant influence on officers’ job satisfaction. These findings indicate that an appropriate balance between occupational duties and personal life, together with fair compensation, can improve the level of job satisfaction among police officers. This study suggests that police institutions should establish policies that support work-life balance and equitable compensation systems in order to enhance job satisfaction, officers’ well-being, and overall organisational performance.
The Influence of Financial Technology on Environmental Performance: The Mediating Role of Green Knowledge Management Avprita, Aurora Nanda; Fikri, Muhammad Ali
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.v5i2.2105

Abstract

The digital era has brought about technological advance, one of which is in the financial sector namely financial technology, which is designed to facilitate human activities, particularly in financial management. This facilitates access to the banking world, both internally and externally, the existence of this technology has had a number of extraordinary positive impacts, making environmental performance more organized and able to balance the role of the environmental performance as a supporter of financial technology. The purpose of this study is to determine the extent of the influence of financial technology on environmental performance mediated by green knowledge management at Bank Pembangunan Daerah Yogyakarta (BPD DIY). The research subjects were 100 employees of the Bank Pembangunan Daerah Yogyakarta main office. Sampling in the study used probability sampling, which means that all employees had the opportunity to participate in this study. The data collection method used a questionnaire, and the data analysis tool used Smart PLS 4.0 software. This results of the instrument scale test used were validity and reliability tests. Hypothesis testing showed that financial technology has a positive effect on environmental performance, financial technology has a positive effect on green knowledge management, green knowledge management has a positive effect on environmental performance, and green knowledge management mediates the positive effect of financial technology on environmental performance.
Analysis of the Impact of Mining on the Economy and Environmental Degradation in Morowali Regency (A Case Study of PT IMIP) Purnomo, Anggi; Suparman, Suparman; Lutfi, Mukhtar; Yohan, Yohan; Paskual, Meity Ferdiana
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.v5i2.2112

Abstract

Morowali Regency in Central Sulawesi has emerged as Indonesia’s leading nickel hub through the Indonesia Morowali Industrial Park (PT IMIP), a joint venture with China’s Tsingshan Steel Group. Since 2013, PT IMIP has attracted billions in investment and developed advanced smelters to meet global demand for electric vehicle batteries. While this expansion has boosted economic growth and employment, it has also raised serious environmental concerns. This study analyses the dual impact of nickel mining in Morowali Regency, using 2010–2024 data from the Central Statistics Agency and supporting literature. The objective is to measure the mining sector’s contribution to Gross Regional Domestic Product (GRDP) and evaluate its environmental consequences. A descriptive quantitative approach was applied to examine the relationship between GRDP and the mining sector, while qualitative analysis was used to assess environmental degradation. Results show that GRDP rose sharply from Rp4.10 billion in 2011 to Rp98.79 billion in 2024. Although the mining sector’s share declined from 41.67% to 18.18%, its absolute value increased, driving employment, socio-economic transformation, and business diversification. However, mining activities caused severe environmental damage, including 5,501 hectares of deforestation, marine ecosystem disruption, water and air pollution, and a surge in acute respiratory disease cases to 55,527 in 2024. Waste generation in Bahodopi District reached 40 tonnes per day, with inadequate management infrastructure. The study concludes that sustainable resource management policies are urgently needed to balance economic growth with environmental conservation, recommending stronger regulations, adoption of eco-friendly technologies, and community empowerment.
A Hermeneutic Analysis on ISAK 35: Habermas Perspective Panjaitan, Enrico Paul Anggiat; Syarifuddin, Syarifuddin; Mannan, Arifuddin
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.v5i2.2114

Abstract

Nonprofit-oriented entities play a critical role in providing social, educational, religious, and humanitarian services, yet face growing demands for transparent and accountable financial reporting. This study examines Interpretation of Financial Accounting Standards (ISAK) 35 on the Presentation of Financial Statements of Nonprofit-Oriented Entities through the lens of Jurgen Habermas’s critical hermeneutics. Employing a qualitative approach within an interpretive-critical paradigm, the study analyzes ISAK 35 as a normative accounting text to uncover the meanings, interests, and potential communicative distortions embedded within the standard. The primary data consist of the Exposure Draft of ISAK 35 and supporting documents, including the Conceptual Framework for Financial Reporting and relevant Indonesian Financial Accounting Standards (PSAK), collected through document analysis. Drawing on legitimacy theory and entity theory, the findings indicate that ISAK 35 functions not only as a technical guideline for financial reporting but also as a formal instrument of legitimacy for nonprofit organizations. The separation of net assets with and without restrictions reflects the application of entity theory and aims to enhance transparency and accountability. However, from a critical perspective, the study finds that the emphasis on compliance and technical presentation may reinforce instrumental rationality, potentially limiting dialogical communication between nonprofit entities and their stakeholders, particularly in organizations lacking adequate accounting competence. This study contributes to critical accounting literature by highlighting the need to balance standardization with substantive public accountability and communicative rationality in nonprofit financial reporting.
The Effect of Company Size, Leverage, and Audit Quality on Earnings Management: Managerial Ownership as a Moderating Variable Lisgianti, Ayu; Setyadi, Edi Joko; Hariyanto, Eko; Wibowo, Hardiyanto
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.v5i2.2122

Abstract

Earnings management remains a persistent issue in financial reporting, particularly in capital-intensive sectors such as the mining industry. Various firm characteristics and governance mechanisms are often examined to understand their role in influencing managerial incentives to manipulate earnings. This study investigates the effect of firm size, leverage, and audit quality on earnings management, with managerial ownership included as a moderating variable. This investigation utilizes secondary data extracted from the audited annual reports of mining enterprises listed on the Indonesia Stock Exchange (IDX) across the 2020–2024 observation window. The proposed hypotheses are evaluated through panel data estimation employing a Moderated Regression Analysis (MRA) specification. The empirical results demonstrate that leverage bears a statistically significant inverse relationship with earnings management, implying that greater debt exposure may curtail managerial latitude in financial reporting due to intensified scrutiny from creditors. In contrast, neither firm size nor audit quality exhibits a statistically discernible association with earnings management practices. Moreover, managerial ownership does not condition or moderate the relationships between firm size, leverage, audit quality, and earnings management. These findings underscore the salience of external disciplinary mechanisms, particularly creditor oversight, in constraining opportunistic reporting behavior, whereas managerial ownership appears to possess limited governance potency, largely attributable to its relatively marginal proportion within mining firms. Collectively, the study augments the extant literature by furnishing empirical insight into the effectiveness of governance mechanisms in mitigating earnings manipulation within Indonesia’s resource-based industrial sector.

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