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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 394 Documents
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The Influence of Murabahah and Ijarah Financing on the Development of Micro, Small, and Medium Enterprises Fithrah Kamaliyah
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.v5i3.2317

Abstract

Islamic microfinance institutions like BMT use Murabahah and Ijarah financing to support Indonesia's micro, small, and medium enterprises (MSMEs). Yet little empirical evidence exists on how these instruments work together to advance MSME growth. This study investigates how Murabahah and Ijarah financing affect MSME development among BMT Bisma clients in Cipondoh, Tangerang City, filling the gap in research on their combined effectiveness. This quantitative study collected primary data through questionnaires distributed to 30 customers who received Murabahah and Ijarah financing via convenience sampling. The indicators measured include the amount of financing, increase in sales turnover, production capacity, capital efficiency, asset accumulation, business scale expansion, and smoothness of raw material procurement. Data analysis was done by multiple linear regression with SPSS software version 24. The findings show that Murabahah and Ijarah financing has a positive and significant influence on the development of MSMEs. Murabahah financing has a regression coefficient of B = 0.489 (β = 0.366; p < 0.001), while Ijarah financing has a regression coefficient of B = 0.512 (β = 0.473; p < 0.001), indicating that Ijarah financing has a relatively greater influence on the development of MSMEs. The coefficient of determination value (Adjusted R²) of 0.724 indicates that 72.4% of the variation in MSME development can be explained by these two financing variables, while the remaining 27.6% is shaped by other factors beyond the study. These findings confirm that Islamic financing, particularly through Murabahah and Ijarah schemes is essential in supporting the development of MSMEs.
Factors Influencing Career Development in a Digitally Transforming Workplace Rulia Sofa; Muhammad Irfan Nasution
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.v5i3.2320

Abstract

Digital transformation across various organizations has encouraged companies to understand the factors influencing employee career development in order to maintain competitiveness and improve the quality of human resources. This study aims to analyze the factors influencing career development in a digitally transforming workplace. The research employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. Empirical data were obtained from questionnaires completed by 50 permanent employees and selected using a purposive sampling technique. The findings indicate that educational attainment is the only variable that makes a significant contribution to employee career development (T-statistic = 4.317; p-value = 0.000). In contrast, work experience, Edupos, and Ihsanpos do not have a significant effect on career development because these variables are not yet fully aligned with digital competency requirements and the company’s promotion policies. The R-Square value of 0.653 indicates that the model explains 65.3% of the variation in career development, while the Q-Square value of 0.594 demonstrates good predictive ability; factors outside the model influence the remaining 34.7%. These findings confirm that formal education remains an important factor in supporting career advancement in the era of digital transformation. Therefore, organizations should strengthen human resource development policies focused on improving employees’ educational qualifications and continuously evaluate the effectiveness of training and performance appraisal systems to ensure better alignment with employee career development. This study is limited by its 50-employee sample, single regional setting, and 4 independent variables, which restrict generalizability and suggest that other factors may influence career development.
The Effect of Budgetary Participation, Organizational Commitment, and Locus of Control on Budgetary Slack with Information Asymmetry as a Moderating Variable Azwaliza Aziz Izlin; Nyimas Wardatul Afiqoh
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.v5i3.2324

Abstract

Corporate budgeting serves as an operational blueprint outlining subsequent organizational activities and bridging the gap between high-level strategies and tangible short-to-long-term objectives. This study examines the deterministic effects of budgetary participation, organizational commitment, and Locus of Control (LoC) on budgetary slack, while positioning information asymmetry as a moderating variable. Employing a quantitative framework, empirical data were gathered via purposive sampling targeting managerial and accounting personnel within PT Semen Indonesia Group, East Java. Primary data collection was executed through an online Likert-scale questionnaire and subsequently evaluated utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS). The empirical findings indicate that neither budgetary participation nor organizational commitment exerts a direct influence on budgetary slack; however, their relationships are significantly amplified by information asymmetry. Conversely, locus of control demonstrates negligible direct or moderating impacts. These insights highlight the critical necessity of mitigating information asymmetry to suppress budgetary slack, thereby underscoring the urgency for transparency-driven and accountable budgeting policies. Acknowledging constraints such as a parsimonious model design and a confined sample size, this paper suggests that future inquiries incorporate multi-dimensional frameworks and broader institutional representations.
Volatility Spillover of World Oil Prices on the Rupiah Exchange Rate: Evidence from a Net Oil-Importing Emerging Economy Aulia Keiko Hubbansyah; Iha Haryani Hatta; Safitri Siswono; Arya Jati Kusuma Al-Ansori
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.v5i3.2326

Abstract

Crude oil price volatility is a first-order source of macroeconomic risk for net oil-importing emerging economies, transmitting through the exchange rate to inflation, fiscal balances, and financial stability. Indonesia’s transition since 2004 from a net oil exporter to a net oil importer has fundamentally altered this exposure, yet systematic empirical evidence quantifying the resulting transmission mechanism remains limited. This study examines volatility spillovers between world oil prices and the Indonesian rupiah exchange rate over 1990-2024, employing a two-stage framework combining ARCH-GARCH volatility extraction with a generalized VAR spillover-index approach incorporating generalized forecast error variance decomposition (FEVD) and rolling-window estimation. The results reveal a pronounced and asymmetric spillover structure: 26.79% of rupiah exchange rate forecast error variance is attributable to shocks originating in the global oil market, compared to only 5.85% in the reverse direction. The net spillover of +20.94 percentage points confirms that global oil markets operate as a dominant net transmitter of volatility, while the rupiah functions as a persistent net receiver; the Total Connectedness Index (TCI) of 32.6% indicates substantive interdependence between the two markets. Rolling-window analysis further reveals that spillover intensity is strongly state-dependent, amplifying during five major global shock episodes: the 1997-1998 Asian financial crisis, the 2004-2008 oil boom, the 2008-2009 global financial crisis, the 2014-2016 oil price collapse, and the 2020 COVID-19 pandemic. These findings carry concrete implications for Bank Indonesia’s exchange rate surveillance, fiscal subsidy stress-testing, and energy diversification policy.

Page 40 of 40 | Total Record : 394

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