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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 382 Documents
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An Integrated Strategic Policy-Based Approach to Circular Economy, Corporate Risk Management, and Innovation Capability for Enhancing Sustainable Firm Performance at PT PLN (Persero) Siregar, Willy Novananda; Arafah, Willy
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.v5i2.2128

Abstract

The development of electric vehicles (EV) in Indonesia presents economic opportunities as well as environmental challenges, particularly regarding the management of used electric vehicle battery waste. In this context, the implementation of circular economy becomes an important strategy for creating sustainable value through waste reduction, material recovery, and battery life cycle extension. However, the success of this approach is also influenced by the effectiveness of corporate risk management in anticipating regulatory, technological, and environmental risks arising from energy transformation. On the other hand, innovation capability is needed to drive efficiency and develop new business models capable of improving the competitiveness and profitability of companies. This study aims to integrate these three concepts with strategic policy as a mediating variable that ensures strategic alignment in achieving corporate performance objectives. The method used is an integrative literature review that examines literature from various disciplines to develop a conceptual model regarding the relationship between circular economy, corporate risk management, innovation capability, strategic policy, and sustainable firm performance. The results of the review indicate that circular economy, corporate risk management, and innovation capability have strong potential in driving improvements in firm performance, but their maximum contribution can only be realized through the support of adaptive and visionary strategic policies, particularly in large-scale organizations such as the state-owned enterprise PT PLN (Persero). Thus, this study provides a theoretical contribution in the development of a new conceptual framework as well as a strategic approach for strengthening the electric vehicle ecosystem and circular economy in Indonesia.
The Effect of Leverage, Institutional Ownership, and Gender Diversity on the Financial Performance of Manufacturing Companies in Indonesia 2022-2024 Period Pradana, Faiz Kanz; Wibowo, Hardiyanto; Fakhruddin, Iwan; Pandansari, Tiara
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.v5i2.2133

Abstract

Financial performance constitutes a fundamental metric for appraising a firm’s value-generation capabilities and operational sustainability, while simultaneously functioning as a key informational signal for investor assessments of corporate prospects. Internal organizational factors namely leverage, institutional ownership, and board gender diversity are hypothesized to exert influence over this performance. To evaluate these propositions, an associative quantitative methodology utilizing secondary data is applied to manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Through purposive sampling, 90 observations are selected and subjected to multiple linear regression analysis. The resulting findings indicate that, against some expectations, leverage and institutional ownership do not have a significant impact on financial performance within the examined manufacturing firms. By contrast, gender diversity shows a positive and significant effect. These findings provide important implications for company management and stakeholders in designing more inclusive governance strategies, particularly by encouraging increased gender diversity in leadership structures. In addition, the results of this study can serve as a basis for consideration by investors in assessing company performance, as well as for regulators in formulating policies that support sustainable corporate governance practices oriented toward performance improvement.
Strategic Changes in Defense Diplomacy and Organizational Performance from the Perspective of Innovation and Sustainable Synergy Barata, Muchamad Andi; Arafah, Willy
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.v5i2.2136

Abstract

The increasingly complex global security environment demands that nations continuously adapt their defense strategies. In this context, defense diplomacy is no longer understood merely as a ceremonial activity, but as a strategic instrument that plays an important role in perception management, conflict prevention, and strengthening a nation’s strategic position. However, the effectiveness of defense diplomacy is largely determined by the performance of the organizations that carry it out, particularly in facing demands for strategic change, innovation, and sustainability synergy. This study aims to analyze strategic change in defense diplomacy and its implications for organizational performance from the perspective of innovation and sustainability synergy. The study uses a qualitative approach with a literature review method of relevant journal articles, academic books, and international institutional reports. Analysis was conducted through narrative and conceptual synthesis to identify patterns, relationships between variables, and research gaps. The results indicate that the organizational performance of defense diplomacy is significantly influenced by internal organizational factors, namely work engagement, communication effectiveness, and organizational facility, which are integrated through strategic change management. Innovation acts as the main driver of organizational adaptation to threat dynamics and technological developments, while sustainability synergy ensures that strategic changes can deliver long-term impact. This study provides a conceptual contribution in the form of an integrative framework that links strategic change in defense diplomacy with sustainable improvement of organizational performance, and can serve as a reference for the development of adaptive and competitive defense policies.
The Implementation of Good Corporate Governance in Maintaining Financial Stability at Perumda BPR Bank Kota Kediri Setyaningrum, Popy
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.v5i2.2145

Abstract

The implementation of Good Corporate Governance (GCG) is considered a crucial mechanism for ensuring transparency, accountability, and sustainability in financial institutions, including regionally owned rural banks (BPRs). However, challenges related to governance practices, political intervention, and organizational capacity often affect the effectiveness of GCG in maintaining financial stability. This study aims to analyze the implementation of Good Corporate Governance (GCG) and its impact on financial stability at Perumda BPR Bank Kota Kediri. This qualitative study using a case study approach collected data through in-depth interviews with board of commissioners, directors, internal auditors, and external parties, as well as analysis of internal financial reports. The results show that the implementation of the five GCG principles which are transparency, accountability, responsibility, independence, and fairness remains formal and not yet fully substantive. Key obstacles include local government ownership structure leading to intervention, limited Human Resources (HR) capacity, hierarchical organizational culture, and suboptimal information technology systems. The impact of suboptimal GCG implementation on financial stability is reflected in the still high non-performing loan (NPL) ratio, although it shows an improving trend from 45% (2019) to 23.49% (2023). Other indicators such as Return on Assets (ROA) and operational efficiency (BOPO) also show positive improvement. The conclusion emphasizes that the effectiveness of GCG in maintaining the financial stability of regionally-owned BPRs highly depends on internalizing governance principles into the organizational culture and reducing political intervention, in addition to complying with the formal structures set by the Financial Services Authority (OJK) regulations.
The Influence of Green Accounting and Intellectual Capital on Firm Value with Business Strategy as a Moderating Variable Hana Agustin; Noer Sasongko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2209

Abstract

Investor perceptions of corporate performance, as captured by firm value, are determined by financial considerations alongside non-financial dimensions, namely environmental responsibility management via green accounting and the strategic utilization of intellectual capital to secure competitive advantage. This study assesses the extent to which green accounting and intellectual capital affect firm value, while also considering the moderating role of business strategy. The analysis focuses on mining firms listed on the Indonesia Stock Exchange from 2021 to 2024, utilizing secondary data derived from annual reports through purposive sampling according to explicit selection criteria. Methodologically, the investigation applies a quantitative approach, implementing both multiple linear regression and Moderated Regression Analysis (MRA) for hypothesis testing. The results indicate that green accounting and intellectual capital each have a statistically significant impact on firm value. Nevertheless, business strategy is unable to moderate the influence of either green accounting or intellectual capital on firm value, and consequently, no moderating role is substantiated. The study aims to contribute to corporate value enhancement strategies and to provide a foundation for future scholarly inquiry.
Economic Evaluation of Cobalt and Iron Pricing in Lateritic Nickel Ore Sales Based on Forecasted Benchmark Mineral Prices (Period II April-Period II July 2026) Marwan Zam Mili; Muhammad Ilham Kadar
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2223

Abstract

The pricing of lateritic nickel ore in Indonesia has traditionally been based on nickel (Ni) content alone, neglecting associated elements such as cobalt (Co) and iron (Fe), which may lead to undervaluation. This study aims to evaluate the economic impact of incorporating cobalt and iron in lateritic nickel ore pricing based on forecasted Benchmark Mineral Prices (HPM). Secondary data comprising Benchmark Mineral Reference Prices (HMA) for nickel, cobalt, and iron from Period I of May 2025 to Period I of April 2026 were utilized. Price forecasting employed the Moving Average method of order 2, selected based on the lowest Mean Squared Error (MSE), projecting prices from Period II of April to Period II of July 2026. A comparative approach between existing and proposed pricing schemes was applied. Results show that incorporating cobalt and iron significantly increases ore value, with the limonite layer rising from $21/ton to $85/ton and the saprolite layer from $47/ton to $70-75/ton. Based on volumes of 3.8 million wmt (limonite) and 3.62 million wmt (saprolite), nickel's economic potential reaches USD 60,211,426 (IDR 957,537,484,403) and USD 103,792,752 (IDR 1,650,607,831,636) respectively, while cobalt contributes USD 19,550,965 (IDR 310,917,430,537) and USD 1,978,843 (IDR 31,469,375,560). These findings confirm that a comprehensive pricing scheme encompassing all mineral constituents is essential for improving valuation accuracy and supporting equitable mineral pricing policies.
The Influence of Work-Life Balance and Organizational Culture on Employee Performance at a Regional Public Company Habib Ilham; Lisa Harry Sulistiyowati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2196

Abstract

Employee performance in regional public companies is strongly shaped by work‑life balance and organizational culture, both of which are critical for sustaining productivity and service quality. This study aims to analyze the influence of work-life balance (X1) and organizational culture (X2) on employee performance (Y) at a Regional Public Company in Indramayu Regency. Using an associative quantitative approach, the researcher determined the interdependencies between the variables. The Regional Public Company recruited 108 people to take part in the study by using a stratified random selection method based on a Slovin algorithm. Following data collection using a Likert scale questionnaire, SPSS version 26 was used to perform multiple linear regression analysis. The research found that work-life balance positively impacted employee performance, with a t-value of 11.501 and a significance level of 0.000 (<0.05). The research proved that the culture of the organization significantly impacts employee performance in a good way (B = 0.093; t_value = 2.121; Sig. 0.036 < 0.05). With a mean of 69.076 and a significance level of 0.000 (less than 0.05), a good work-life balance and a supportive work environment significantly affect productivity. With an Adjusted R² value of 0.560, we can see that these two variables explain 56.0% of the variance in how well employees perform. Unrelated variables may account for the remaining 44.0%. Hence, a Regional Public Company in Indramayu Regency may promote a good work-life balance for its employees by establishing an engaging work environment.
The Influence of Government Expenditure, Domestic Investment, and Sustainable Development on Inclusive Economic Growth in Sumatra Provinces (2019-2023) Nur Azima; Etik Umiyati; Putri Intan Suri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2205

Abstract

Inclusive economic growth remains a critical challenge across Sumatra’s provinces, where disparities in welfare, infrastructure, and environmental quality persist. Focusing on ten provinces on the island of Sumatra between 2019 and 2023, this research assesses how inclusive economic growth is influenced by government social assistance expenditure, domestic investment (PMDN), and sustainable development (proxied by HDI and IKLH). Employing panel data regression with the Random Effects Model (REM) as the adjudicated specification, the empirical outcomes reveal that, under partial estimation, all independent variables exert a discernible bearing upon inclusive economic growth. Conversely, under simultaneous estimation, solely the Human Development Index (HDI) manifests as a statistically consequential determinant, whilst social assistance expenditure, domestic investment, and the Environmental Quality Index (IKLH) yield no appreciable influence on inclusive economic growth across the provinces under scrutiny. These findings suggest that human capital development plays a more dominant role than fiscal and investment variables in driving inclusive growth. Policymakers in Sumatra should prioritize sustainable human development to reduce inequality and enhance economic participation across provinces.
The Impact of Changes in Labor Force Structure on Inequality and Poverty in Indonesia Bronson Marpaung; Aulia Keiko Hubbansyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2208

Abstract

Indonesia has demonstrated high and sustained economic growth and has transformed into an industrial and service-oriented nation. The shift of labor from the agricultural sector to non-agricultural sectors such as industry and services has become the center of economic activity. This change can be observed from the increasing contribution of non-agricultural sectors to the economy, accompanied by a decline in the contribution of agriculture in Indonesia. This study differs from others that mainly focus on structural change and its impact on poverty and sectoral inequality, by highlighting the achievement of the turning point condition. Labor surplus in the agricultural sector causes the marginal productivity of labor in this sector to become very low or even nonexistent, a phenomenon that Lewis referred to as disguised unemployment, which frequently occurs in the agricultural sector of developing countries. The aim of this study is to identify the Lewis Turning Point (LTP) and analyze the impact of changes in labor structure on inequality and poverty in Indonesia. This study utilizes secondary data from several institutions, including the World Bank, Food and Agriculture Organization (FAO), and UNCTAD, in the form of time series data for the period 1980-2020. In this study, Indonesia has not yet reached the Lewis turning point as a result of the structural change process. The transformation from the agricultural sector to the industrial sector can reduce poverty and inequality, while the transformation from the agricultural sector to the service sector has proven unable to reduce inequality and poverty.
Analysis of the Competitiveness of Indonesia Shallot Commodity Exports in the International Market Rizqi Muttaqin; Denny Saputera; Rizal Budi Santoso; Azzahra Putri Firmansyah; Rio Arsendo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2225

Abstract

Despite significant growth in domestic production, Indonesia’s export performance remains relatively low and fluctuating compared to its production capacity. This study analyzes the competitiveness of Indonesian shallot exports in the international market during the period 2015-2024. This research employs a quantitative descriptive approach using key indicators, including Revealed Comparative Advantage (RCA), Revealed Symmetric Comparative Advantage (RSCA), Growth RCA, and Export Product Dynamics (EPD), to assess competitiveness and export dynamics. The results show that Indonesia’s RCA values are generally below one, indicating a lack of strong comparative advantage, while RSCA values remain negative, reflecting weak competitiveness relative to major competitors such as Thailand and India. Growth RCA analysis reveals unstable competitiveness trends, heavily influenced by external factors such as global prices, trade policies, and the COVID-19 pandemic. Furthermore, EPD analysis indicates that Indonesian shallot exports are frequently positioned in the “Lost Opportunity” and “Retreat” categories, suggesting an inability to capitalize on growing global demand. In contrast, competing countries consistently demonstrate stronger and more stable export performance. The study concludes that Indonesia’s high production potential has not been effectively translated into export competitiveness due to challenges related to product quality, logistics efficiency, and policy support. Therefore, strategic efforts are required to improve quality standards, enhance supply chain efficiency, and expand export markets in order to strengthen Indonesia’s position in the global shallot trade.

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