https://ojs.transpublika.com/index.php/MARGINAL/issue/feedJOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES2025-09-11T10:11:32+00:00 Prof. Dr. Mardi, M.Siadmin@transpublika.co.idOpen Journal Systems<div style="text-align: justify;"> <div class="deskripsi"> <div style="border: 2px #FAF63D; padding: 10px; background-color: #2c94a140; text-align: left;"> <ol> <li>Journal Title : Journal of Management, Accounting, General Finance and International Economic Issues</li> <li>Initials : MARGINAL</li> <li>Frequency : March, June, September, and December of every year</li> <li>Print ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106011295012">2809-9222</a></li> <li>Online ISSN :<a href="https://issn.brin.go.id/terbit/detail/20220106281170214"> 2809-8013</a></li> <li>Editor in Chief : <a href="https://scholar.google.co.id/citations?user=A5nQj_oAAAAJ&hl=id">Prof. Dr. Mardi, M.Si</a></li> <li>DOI : <a href="https://doi.org/10.55047/marginal">https://doi.org/10.55047/marginal</a></li> <li>Publisher : <a href="https://transpublika.com/" target="_blank" rel="noopener">Transpublika Publisher</a></li> <li>Citation Analysis : <a href="https://app.dimensions.ai/analytics/publication/overview/timeline?and_facet_source_title=jour.1427042" target="_blank" rel="noopener">Dimensions</a> | <a href="https://scholar.google.com/citations?hl=en&view_op=search_venues&vq=Journal+of+Management%2C+Accounting%2C+General+Finance+and+International+Economic+Issues&btnG=" target="_blank" rel="noopener">Google Scholar Metrics</a></li> </ol> </div> </div> </div> <div style="text-align: justify;"> </div> <p style="text-align: justify;"><strong>Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)</strong> 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.</p> <p style="text-align: justify;"><strong>Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) </strong>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.</p> <p style="text-align: justify;"><strong>The Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)</strong> is published four times a year that is in <strong>March, June, September,</strong> and<strong> December</strong> of every year.</p> <p style="text-align: justify;"><strong>e-ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106281170214" target="_blank" rel="noopener">2809-8013</a> (online) |e-ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106011295012">2809-9222 </a>(print)<br /></strong></p>https://ojs.transpublika.com/index.php/MARGINAL/article/view/1778The Effect of Work Experience, Compliance Pressure, Self-Efficacy and Gender on Audit Judgement2025-06-05T03:20:47+00:00Luthfi’ah Rizki Hastutiluthfiarizha@gmail.comSamsul Rosadisamsul.rosadi@gmail.com<p><em>The goal of this research is to analyze the impact of work experience, compliance pressure, self-efficacy, and gender on audit judgment among auditors. In an increasingly complex auditing environment, understanding the factors that shape auditors’ professional judgments is crucial. The study utilized a quantitative method, gathering primary data from surveys given to auditors employed at Public Accounting Firms located in Surakarta and Semarang areas. In this study, 65 participants were chosen using purposive sampling, meeting certain predetermined requirements. The research instrument was measured using a Likert scale, and the data were analyzed using multiple linear regression with the aid of SPSS software. The findings indicate that work experience, self-efficacy, and gender have a significant positive effect on audit judgment, suggesting that these factors contribute to more confident and informed decision-making in the auditing process. In contrast, compliance pressure negatively affects audit judgment, highlighting the need for firms to manage organizational pressures to maintain audit quality.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Luthfi’ah Rizki Hastuti*, Samsul Rosadihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1780Pentahelix Strategy Improving the Performance of MSMEs Malang City (Study on Food and Beverage Sector)2025-05-31T04:38:05+00:00Shelativa Widuroyektishelativatwy@gmail.comRatna Nikin Hardati ratnanikin.hardati@unisma.ac.idKhoiriyah Triantikhoiriyaht@unisma.ac.id<p><em>In Malang City, MSMEs play a significant role in the economy, particularly in the fast-growing food and beverage industry. The goal of this research is to evaluate how food and beverage businesses in Malang City can improve their performance by collaborating with academics, communities, the government, entrepreneurs, and social media. This study utilizes a combination of research methods with a focus on explaining the results in a step-by-step manner. The target population for this research consists of 5,365 food and beverage small and medium enterprises in Malang City, with a sample of 100 participants chosen randomly for the study. Quantitative information was gathered via surveys, whereas qualitative data was obtained through in-depth discussions with various experts. Findings indicate that the academic, community, business, and social media sectors have a noteworthy impact on the success of MSMEs in Malang City, while the government's role is deemed less significant, although this conclusion is supported by insights from the experts. The collaboration between these five sectors enhances the abilities of MSMEs through training, guidance, and marketing support, aiding them in addressing market challenges and enhancing their performance in Malang City. This partnership is anticipated to fortify the MSME industry as the cornerstone of the local economy, boosting job opportunities and reducing unemployment levels.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Shelativa Widuroyekti*, Ratna Nikin Hardati, Khoiriyah Triantihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1781The Influence of Financial Literacy and Ease of Use on Transactions Using QRIS in MSMEs in Semarang City2025-05-31T04:38:15+00:00Muhammad Rizki Maulanamuhammadrizkimaulana225@gmail.comEntot Suhartonoentot.suhartono@dsn.dinus.ac.id<p><em>The advancement of digital technology in payment systems has prompted micro, small, and medium-sized enterprises (MSMEs) to embrace financial technology, specifically through the implementation of the QR Code Indonesian Standard (QRIS). However, the adoption of QRIS has been inconsistent, particularly within the culinary sector of West Semarang, possibly due to varying levels of financial literacy and technological ease of use. It is disheartening to note that despite the prevalence of QRIS usage in today's society, many businesses in West Semarang have not fully embraced it. The primary objective of this research is to examine how financial literacy and the user-friendliness of QRIS impact the decision-making process of culinary MSMEs in West Semarang when it comes to adopting QRIS, both individually and collectively. Utilising a quantitative approach, the study employs the snowball sampling technique to gather data from 95 participants, following the guidelines set out in the Isaac and Michael Table. The survey used in this study was a Likert scale questionnaire. Various statistical methods including multiple linear regression, t test, F test, and coefficient of determination were employed for data analysis. Findings revealed that both financial literacy and the user-friendliness of QRIS had a significant impact on the adoption of the digital payment system. This suggests that businesses are more inclined to use QRIS when they have a strong understanding of financial concepts and find QRIS easy to use. The research highlights the significance of educating individuals on financial literacy and enhancing accessibility to intermediary services.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Muhammad Rizki Maulana*, Entot Suhartonohttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1784Strategies for Preserving Rujak Soto Banyuwangi as a Culinary Cultural Heritage and Local Tourist Attraction2025-05-31T04:37:58+00:00Achmad Taufiqchef.taufiq@sages.ac.idBawa Mulyono Hadibawamh@sages.ac.id<p><em>This research aims to formulate preservation strategies for Rujak Soto Banyuwangi as a culinary cultural heritage capable of supporting local tourism attraction development. The methodology employed is a descriptive qualitative approach through interview techniques, observation, literature studies, as well as SWOT analysis and Business Model Canvas (BMC). The research findings indicate that Rujak Soto has great potential as a local culinary icon with unique flavors and strong cultural values, but faces challenges including minimal national recognition, lack of documentation, and changing consumer preferences. The proposed preservation strategies include strengthening culinary identity through digital promotion, developing culinary-based tourism villages, business operator training, and integration into tourism packages. The implications of this research emphasize the importance of collaboration between government, business operators, and the younger generation in preserving traditional cuisine as part of strengthening the local economy and cultural diplomacy. The originality of this study lies in integrating financial management dimensions, MSME financing strategies, and sustainable business model innovations in culinary preservation efforts, which have not been extensively explored in previous studies in the context of local Indonesian tourism.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Achmad Taufiq*, Bawa Mulyono Hadihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1790Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review2025-06-05T03:00:00+00:00Mediaty Mediatymediaty@unhas.ac.idAsri Usmanasriusman@unhas.ac.idMuh. Silmi Kaffah Yusufsilmikaffa16@gmail.comKhairum Nadila Sandykhairumnadila5@gmail.com<p><em>Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Mediaty, Asri Usman, Muh. Silmi Kaffah Yusuf*, Khairum Nadila Sandyhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1793The Influence of Leadership Style, Motivation and Discipline on Employee Performance2025-06-05T03:00:10+00:00Bagus Andrianbagus.andrian24@gmail.comTutik Winarsihbagus.andrian24@gmail.com<p><em>This research examines how leadership approaches, employee motivation, and workplace discipline impact worker performance at PT Tigaraksa Satria Tbk Sidoarjo. The study was motivated by recognizing human capital as crucial for organizational success, especially in achieving peak performance through competent leadership, strong motivational drives, and maintained disciplinary standards. The research employed a quantitative methodology with descriptive analysis. The study encompassed the entire workforce of PT Tigaraksa Satria Tbk Sidoarjo, comprising 35 employees, utilizing a complete enumeration sampling approach. Data was gathered through survey questionnaires and personal interviews. The analysis involved testing data validity and reliability, followed by multiple linear regression analysis to examine both combined and individual variable effects. Findings reveal that leadership approaches, motivation levels, and workplace discipline collectively produce significant impacts on worker performance. When examined individually, each factor demonstrates positive performance effects, with employee motivation emerging as the strongest influencing factor. The study concludes that organizations should focus on enhancing leadership quality, strengthening motivational systems, and maintaining disciplinary standards as key strategies for boosting employee performance.</em></p>2025-07-22T00:00:00+00:00Copyright (c) 2025 Bagus Andrian*, Tutik Winarsihhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1798Achieving Sustained Competitive Advantage in Indonesia’s Construction Sector: An Integrated Decarbonization Strategy2025-06-05T03:00:17+00:00Eko Prasetyadi Rachmatekoprasetyadirachmat@apps.ipb.ac.idArif Satriaarifsatria@apps.ipb.ac.idSiti Amanahsitiamanah@apps.ipb.ac.id<p><em>Indonesia’s construction sector significantly contributes to national economic growth but also poses environmental challenges due to high carbon emissions. This study explores how PT Wijaya Karya (Persero) Tbk (WIKA) can develop a sustained competitive advantage through decarbonization strategies. Employing an exploratory qualitative approach, the research integrates the Flourishing Business Model Canvas (FBMC) to assess WIKA’s current business model, the Sustainability Balanced Scorecard (SBSC) to evaluate its sustainability strategy, and the Natural Resource-Based View (NRBV) with Dynamic Capabilities (DC) to recommend future strategies. Data were collected through in-depth interviews with board members and analysis of annual and sustainability reports. Findings reveal WIKA’s commitment to ESG implementation, yet highlight gaps in carbon performance and strategic alignment. The study proposes a roadmap emphasizing emission efficiency, circular innovation, and ESG-driven leadership as pillars of long-term competitiveness in green construction. The insights contribute to practical and academic discourse on sustainable transformation in state-owned enterprises.</em></p>2025-07-24T00:00:00+00:00Copyright (c) 2025 Eko Prasetyadi Rachmat*, Arif Satria, Siti Amanahhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1766The Role of Human Resource Competence and Internal Control on Financial Reporting Quality2025-06-02T04:36:24+00:00Nurul Azizah Tamangazzhtamang@gmail.comHaliah Haliahhaliah@fe.unhas.ac.id<p style="font-weight: 400;"><em>This study addresses the issue of weak accountability and transparency in public sector financial management, which is often linked to limited human resource competence and ineffective internal control systems. The primary objective is to analyze how these two factors contribute to improving public sector financial governance. A systematic literature review method was used, reviewing scientific articles published between 2018 and 2025 obtained from Google Scholar, Semantic Scholar, and Crossref. The findings indicate that human resource competence including technical expertise, regulatory understanding, and integrity has a significant impact on budget accountability. Moreover, comprehensive internal control mechanisms, such as layered supervision, effective reporting systems, and periodic audits, play a critical role in reducing the risk of fraud and enhancing public trust. These results suggest that improving the capacity of public sector personnel and reinforcing internal controls are essential strategies for sustainable financial governance. The study implies that policymakers and institutions should invest in continuous training and strengthen audit frameworks to support effective financial management in the public sector.</em></p>2025-07-28T00:00:00+00:00Copyright (c) 2025 Nurul Azizah Tamang*, Haliahhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1806Internal Control System and Audit Committee Influence on Financial Reporting Quality Mediated by Fraud Prevention in Manufacturing Companies Registered with ISSI in 2021-20242025-06-11T09:23:38+00:00Dea Wulan Saputriwulansaputridea@gmail.comEvi Ekawatieviekawati@radenintan.ac.idAhmad Hazas Syarifhazassyarif@radenintan.ac.id<p>Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal dan komite audit terhadap kualitas laporan keuangan, dengan pencegahan fraud sebagai variavel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di ISSI 2021-2024. Analisis data dilakukan menggunakan regresi linier berganda dan uji sobel. Hasil penelitian menunjukan Sistem Pengendalian Internal dan Komite Audit berpengaruh signifikan terhadap pencegahan fraud. Pencegahan fraud juga berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, Pencegahan fraud terbukti memediasi secara persial pengaruh kedua variabel independen terhadap kualitas laporan keuangan.</p>2025-07-30T00:00:00+00:00Copyright (c) 2025 Dea Wulan Saputri*, Evi Ekawati, Ahmad Hazas Syarifhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1849The Influence of Servant Leadership, Work Environment, Work Discipline, and Compensation on Employee Job Satisfaction2025-06-30T08:51:09+00:00Rofifah Khoirunnisarofifahkhoirunnisa89@gmail.comIgnatius Soni Kurniawansoni_kurniawan@ustjogja.ac.idMohammad Ahyar Syafwan Lysanderahyar.sl@ustjogja.ac.id<p><em>Employee job satisfaction is an important concern in efforts to improve performance quality and public services. The continued presence of indications of declining employee motivation and engagement highlights the need to address factors influencing job satisfaction. This research investigates how servant leadership, workplace conditions, work discipline, and remuneration impact employee job satisfaction levels. The study adopts a quantitative methodology, targeting the entire workforce of the Depok Sub-District Office as the study population. A complete enumeration sampling approach was applied, involving 36 participants. Data gathering was accomplished through questionnaire administration, while data evaluation employed classical assumption testing and multiple linear regression analysis. The findings reveal that servant leadership, workplace environment, work discipline, and compensation demonstrate positive and statistically significant influences on employee satisfaction. These findings imply that strengthening internal organizational factors, such as leadership, working conditions, discipline, and compensation systems, can be an effective strategy for improving employee satisfaction and productivity in the public sector.</em></p>2025-07-31T00:00:00+00:00Copyright (c) 2025 Rofifah Khoirunnisa*, Ignatius Soni Kurniawan, Mohammad Ahyar Syafwan Lysanderhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1813The Influence of Corporate Social Responsibility and Inventory Intensity on Tax Avoidance2025-06-11T09:23:54+00:00Fitriyah Fitriyahdosen02472@unpam.ac.idLiasari Fajarwatidosen02661@unpam.ac.id<p><em>Although taxes play an important part in the progress of a country, businesses frequently look for ways to minimize their tax liability within the limits of the law, causing worries about various factors like corporate social responsibility and inventory levels that could be influencing this behavior. This research examines how corporate social responsibility and inventory intensity impact tax avoidance practices. The study focuses on consumer non-cyclical companies traded on the Indonesia Stock Exchange between 2018 and 2023. Using a quantitative methodology and purposive sampling, researchers selected 33 companies from an initial population of 125 firms, creating a dataset spanning six years. The analysis relied on financial statement information and employed various statistical techniques, including descriptive statistics, regression modeling, panel data estimation, classical assumption testing, and hypothesis testing. Data processing was conducted using E-Views 12 software. Key findings reveal that corporate social responsibility and inventory intensity together significantly influence tax avoidance behavior, as demonstrated by F-test results. However, analyzing individual variables using t-tests reveals that corporate social responsibility has a noticeable impact on tax avoidance, whereas inventory intensity on its own does not show a significant influence on tax avoidance behaviors.</em></p>2025-08-02T00:00:00+00:00Copyright (c) 2025 Fitriyah*, Liasari Fajarwatihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1839The Effect of Supervision, Employee Engagement, and Work Experience on Employee Performance in a Government Tax Office2025-06-30T08:50:56+00:00Heni Kartika Indah Purwatihenihanaqia@gmail.comKuswandi Kuswandienihanaqia@gmail.comSri Rahayuhenihanaqia@gmail.comRifda Fitriantyhenihanaqia@gmail.com<p><em>The effectiveness of public institution employees is vital in ensuring high-quality service delivery, but obstacles like supervision, engagement, and work environment can impede success. This research examines how Supervision, Employee Engagement, and Work Experience impact Employee Performance at the Pratama Surabaya Tegalsari Tax Office through both individual and combined analysis. Given the importance of employee performance in government agencies for effective public service delivery, this investigation is essential. The study adopts a quantitative methodology utilizing multiple linear regression to assess variable relationships. A census sampling approach was implemented, incorporating all 77 employees from the tax office as participants. Findings reveal that Employee Engagement and Work Experience individually demonstrate significant positive effects on performance, whereas Supervision shows a positive but non-significant impact. When examined collectively, all three variables significantly affect employee performance. The coefficient of determination demonstrates that the model accounts for a considerable proportion of performance variation. These findings shed light the importance of enhancing employee engagement and leveraging work experience as strategic efforts to improve organizational performance.</em></p>2025-08-02T00:00:00+00:00Copyright (c) 2025 Heni Kartika Indah Purwati*, Kuswandi, Sri Rahayu, Rifda Fitriantyhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1842Implementation of SDGs on Decent Work and Economic Growth Indicators in Palu City2025-06-30T08:51:03+00:00Vini Alviani Safitri Sepangvinialviani00@gmail.comEdhi Taqwavinialviani00@gmail.comPatta Topevinialviani00@gmail.comSuparman Suparmanvinialviani00@gmail.comFailur Rahmanvinialviani00@gmail.com<p><em>Palu City's recovery after a disaster encounters obstacles in reaching SDG 8 because of restricted availability of good job opportunities, uneven access to training for jobs, and poor collaboration among stakeholders. This calls for using evidence to pinpoint policy focuses and key players. This study aims to analyze the priority criteria and roles of stakeholders in creating decent work and supporting economic growth in Palu City by referring to the 8th Sustainable Development Goals (SDGs) indicator. The approach used is the Analytic Hierarchy Process (AHP) method, which allows systematic decision-making through pairwise comparisons. Data were obtained through questionnaires distributed to nine respondents representing the government sector, private sector, NGOs, and universities. The results showed that the Job Training criterion was the main priority with the highest weight of 0.562, followed by Investment (0.242), Labor Intensive (0.123), and Creative Industry (0.071). In terms of actors, the Private Sector occupies a dominant position with a total weight of 0.8425, indicating a significant role in supporting the creation of decent work. This study emphasizes the importance of collaboration between the private sector and the government, as well as the need to increase the contribution of NGOs and universities in supporting training, innovation, and empowerment of local communities.</em></p>2025-08-02T00:00:00+00:00Copyright (c) 2025 Vini Alviani Safitri Sepang*, Edhi Taqwa, Patta Tope, Suparman, Failur Rahmanhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1856Unveiling the Dominant Role of Satisfaction and Trust in Shaping Customer Loyalty: An Empirical Study of Four-Wheel Automotive Refinancing Services in Indonesia2025-06-30T08:51:19+00:00Irma Hayaniirmahayani@apps.ipb.ac.idTanti Noviantitantinovianti@apps.ipb.ac.idNetti Tinaprillanetti_tinaprilla@apps.ipb.ac.id<p><em>This research examines how customer satisfaction and trust impact customer loyalty within Indonesia's four-wheel automotive refinancing sector. Through a quantitative survey approach, information was gathered from 119 participants who had previously utilized refinancing services at PT X, an organization associated with a prominent automotive manufacturer. The study employed the SERVQUAL framework to measure service quality, complemented by Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) to gauge customer attitudes and satisfaction rates. Partial Least Square Structural Equation Modeling (PLS-SEM) was utilized to analyze the interconnections between satisfaction, trust, and loyalty variables. Results demonstrate that customer satisfaction significantly and positively influences both trust and loyalty, with trust also showing a substantial impact on loyalty. Empathy and responsiveness were identified as critical service dimensions needing enhancement. The overall CSI value of 79.8% indicates customers are "satisfied" with current services. The research emphasizes that improving essential service characteristics can markedly enhance customer loyalty and retention in automotive refinancing, offering practical recommendations for strategic decision-making in this industry sector.</em></p>2025-08-30T00:00:00+00:00Copyright (c) 2025 Irma Hayani*, Tanti Novianti, Netti Tinaprillahttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1866Financial Performance Analysis of the Regional Government of Sigi Regency for the 2018-2023 Period2025-07-09T07:08:58+00:00Nur Annisa Aulianurannisaaulia05@gmail.comRita Yunusritayunus@untad.ac.idEko Jokolelononurannisaaulia05@gmail.comAndi Herman Jayanurannisaaulia05@gmail.com<p><em>The main objective of this research is to assess the Financial Performance of the Regional Government of Sigi Regency from 2018 to 2023 by utilising a financial ratio analysis model including independence ratio, degree of decentralisation, efficiency and effectiveness of Local Own-Source Revenue (PAD), and regional expenditure compatibility ratio. The study relies on secondary data extracted from the Sigi Regency Budget Realisation Report (LRA). A quantitative descriptive approach was adopted for this analysis. The findings indicate that regional financial independence is alarmingly low, with a noticeable trend of reliance on central government funds. The degree of decentralisation is also critically lacking, exemplified by the minimal contribution of PAD to the overall regional revenue. On the other hand, the performance of local revenue sources is relatively positive, with revenue often surpassing the predetermined targets. However, the efficiency of financial management is still an obstacle, especially in the last few years where expenditures exceeded local revenues, thus reflecting the less than optimal use of the budget. The structure of regional expenditure also shows imbalances, with the dominance of operational expenditure being much greater than capital expenditure. These findings emphasize the importance of efforts to strengthen fiscal independence and improve efficiency in budget management to support the sustainability of development in Sigi Regency.</em></p>2025-08-30T00:00:00+00:00Copyright (c) 2025 Nur Annisa Aulia*, Rita Yunus, Eko Jokolelono, Andi Herman Jayahttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1877The S.C.C.O.R.E Model Approach to Academic Fraud Using Artificial Intelligence with Religiosity as a Moderating Variable2025-07-15T06:54:14+00:00Cheery Asasicheeryasasi16@gmail.comSriwidharmanely SriwidharmanelySriwidharmanely@unib.com<p><em>This study examines the influence of the S.C.C.O.R.Es. Model elements (Stimulus, Capability, Collusion, Opportunity, Rationalisation, and Ego) on academic fraud, using Artificial Intelligence (AI), with religiosity as a moderating variable. The sample consisted of 410 accounting students who had previously used AI, selected through simple random sampling. Data were collected via an online Google Form and analysed using the SEM-PLS method with SmartPLS 4 software. The results show that five of the six S.C.C.O.R.E elements (Stimulus, Collusion, Opportunity, Rationalisation, and Ego) positively influence academic fraud using AI. However, capability does not show a significant effect. Religiosity has a significant negative direct effect on academic fraud but does not significantly moderate the relationship between the variables overall, except for stimulus and ego, where it shows a significant moderating effect. Based on the findings, higher education institutions, particularly accounting programs, can utilise these findings as a foundation to enhance their ethics curriculum by incorporating topics related to the ethical use of technology and AI in learning processes, and incorporating religious education into the curriculum as a strategy to strengthen students' self-control and prevent fraudulent behaviour.</em></p>2025-08-30T00:00:00+00:00Copyright (c) 2025 Cheery Asasi*, Sriwidharmanely Sriwidharmanelyhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1878The Influence of Digital Marketing and Product Innovation on Marketing Performance with Government Support as a Moderating Variable: A Study on Micro Culinary Enterprises in Depok City2025-07-15T06:54:22+00:00Roihatul Jannahroihatul1979@gmail.comDaman Sudarmandaman.sudarman@umj.ac.id<p><em>This study aims to analyze the influence of digital marketing and product innovation on the marketing performance of micro culinary businesses in Depok City, with government support as a moderating variable. The background of this research stems from the importance of optimizing digital-based marketing strategies and product innovation to enhance MSME competitiveness, especially amid high market competition and changing consumer behavior. This research employed a quantitative methodology, utilizing surveys to collect data from 101 micro culinary business owners who were chosen using purposive sampling techniques. The data was analyzed through Structural Equation Modeling using the Partial Least Squares method via SmartPLS software. Findings revealed that digital marketing significantly and positively influences marketing performance, demonstrated by a path coefficient of 0.554. However, product innovation did not demonstrate a statistically significant impact on marketing performance. Additionally, government support failed to serve as a meaningful moderator in the relationships between both digital marketing and product innovation with marketing performance outcomes. Overall, the model explains 38.6% of the variation in marketing performance. These findings indicate that digital marketing strategy is a key factor in improving MSME marketing performance, while the role of product innovation and government intervention has not yet provided strong statistical contribution in the context of this study.</em></p>2025-08-30T00:00:00+00:00Copyright (c) 2025 Roihatul Jannah, Daman Sudarman*https://ojs.transpublika.com/index.php/MARGINAL/article/view/1891The Influence of Career Development, Motivation, and Work Environment on Job Satisfaction (A Study on Health Workers at Islamic Hospital)2025-07-22T03:19:33+00:00Raji Saputratugaspurnadi@gmail.comPurnadi Purnaditugaspurnadi@gmail.comAlfato Yusnar Kharismasyahtugaspurnadi@gmail.comIrawan Randikaparsatugaspurnadi@gmail.com<p><em>The primary objective of this research is to examine how career growth, employee motivation, and workplace environment impact job contentment amongst healthcare professionals at the Islamic Hospital of Banjarnegara. This study utilised a quantitative methodology, with a target group of 200 medical staff at the hospital. The selection method employed was purposive sampling based on specific standards, resulting in a sample size of 133 respondents determined using the Slovin formula with a 5% margin of error. Information was gathered through surveys, with each variable assessed using a five-point Likert scale and examined using the Structural Equation Modelling Partial Least Squares (SEM-PLS) technique. The outcomes indicate that career advancement and work conditions have a favourable and meaningful influence on job satisfaction, while motivation does not exhibit a significant impact. These results validate Herzberg's dual-factor theory, highlighting the importance of both motivational and hygiene elements in improving job satisfaction. Therefore, management is expected to pay attention to career development and workplace conditions to help improve employee job satisfaction. This study also recommends a thorough evaluation of motivation programmes to make them more effective.</em></p>2025-08-30T00:00:00+00:00Copyright (c) 2025 Raji Saputra, Purnadi*, Alfato Yusnar Kharismasyah, Irawan Randikaparsahttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1892Assessing the Role of Capital Structure, Investment Policy, Profitability, and Growth in Determining Firm Value in Technology Companies Listed on the Indonesia Stock Exchange in 2020-20222025-07-23T08:15:37+00:00Ni Made Candra Manikasaricandra.manikasari143@stundent.unud.ac.idI Gde Ary Wirajayacandra.manikasari143@stundent.unud.ac.id<p><em>Corporate valuation embodies the market's perception of an enterprise’s performance and prospective trajectory, serving as a critical barometer of its financial health, competitive standing, and long-term sustainability. This investigation seeks to elucidate the extent to which determinants such as capital configuration, investment paradigm, profitability metrics, and expansion dynamics influence corporate worth. The inquiry concentrated on technology enterprises listed on the Indonesia Stock Exchange during the period 2020–2022. The sample was delineated via purposive sampling, culminating in 57 discrete observations. Analytical procedures were executed employing multiple linear regression within the SPSS environment. Empirical results revealed that capital architecture, investment disposition, profitability, and growth trajectories all exert a salutary effect on firm valuation. This study augments comprehension of signaling theory, the trade-off paradigm, and the mechanisms through which these variables modulate corporate value. These results offer valuable guidance for managers seeking to maximize shareholder wealth and for investors in assessing the potential of technology sector enterprises.</em></p>2025-09-04T00:00:00+00:00Copyright (c) 2025 Ni Made Candra Manikasari*, I Gde Ary Wirajayahttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1894Analyzing How Liquidity, Efficiency, and Bank Size Influence Profitability: Ownership Structure as a Moderator2025-07-23T07:59:10+00:00Lukman Nulhakim2504lucky@gmail.comEmanuel Kristijadididik@perbanas.id<p><em>Despite asset growth, rural banks in East Java face declining profitability, with limited research on how financial factors and government ownership shape this performance. This study examines the factors influencing the profitability of rural banks (Bank Perekonomian Rakyat/BPR) in East Java, Indonesia, focusing on liquidity, asset quality, operational efficiency, bank size, and government ownership. The research adopts a quantitative explanatory design with a correlational approach, using secondary data from audited financial statements of rural banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The sample was selected through purposive sampling, covering rural banks with available financial reports and a minimum asset size of IDR 50 billion. Data were analyzed using multiple regression analysis (MRA) to test the direct effects of financial variables on profitability and the moderating role of regency government ownership. The results show that operational efficiency, measured by the Operational Expense to Operating Income ratio (BOPO), negatively affects profitability, highlighting the importance of cost management. Liquidity, as indicated by the Cash Ratio (CR), and asset quality, reflected by the Non-Performing Loan (NPL) ratio, have an insignificant impact on profitability in this context. Regency government ownership moderates the relationship between operational efficiency and profitability, suggesting that local government ownership can reduce the adverse effects of high operational costs. However, local government ownership did not significantly affect asset quality, bank size, or profitability. This study underscores the need for better operational efficiency in rural banks.</em></p>2025-09-04T00:00:00+00:00Copyright (c) 2025 Lukman Nulhakim*, Emanuel Kristijadihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1896The Influence of Halal Literacy, Religiosity, and Fear of Missing Out on the Purchase Decision of Korean Instant Noodles of the Samyang Brand2025-08-12T06:25:25+00:00Arfannisa Febriliantyrestufridautami@ump.ac.idRestu Frida Utamirestufridautami@ump.ac.idWida Purwidiantirestufridautami@ump.ac.idArini Hidayahrestufridautami@ump.ac.id<p><em>Indonesia’s instant noodle industry is expanding rapidly, with Samyang gaining popularity among young consumers for its unique flavors and strong online presence. While halal literacy, religiosity, and Fear of Missing Out (FoMO) increasingly shape food choices, few studies have examined their combined impact on purchasing decisions for imported brands like Samyang. This study aims to examine the influence of halal literacy, religiosity, and Fear of Missing Out (FoMO) on purchasing decisions for Samyang brand instant noodles. A quantitative approach was used with a purposive sampling method. The respondents in this study were active university students in the Purwokerto area, Muslim, and had purchased and consumed Samyang instant noodles. To obtain accurate results, the researcher used a sample of 271 respondents and conducted the analysis using SPSS software. The findings indicated that all three variables had a positive and significant influence on purchasing decisions.</em></p>2025-09-04T00:00:00+00:00Copyright (c) 2025 Arfannisa Febrilianty, Restu Frida Utami*, Wida Purwidianti, Arini Hidayahhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1921The Role of Public Business Credit (KUR) at Pegadaian Palu Timur Branch Office in Improving Community Economic Welfare in Palu City (2022–2024)2025-08-16T02:43:58+00:00Kartika Kartikaktika3252@gmail.comSanti Yunusktika3252@gmail.comMohamad Ichwanktika3252@gmail.comRita Yunusktika3252@gmail.comVera Sri Endah Ciciliaktika3252@gmail.com<p><em>Public Business Credit (KUR) at pawnshops is a financing program aimed at supporting Micro, Small, and Medium Enterprises (MSMEs) in meeting their business capital needs. According to Regulation of the Coordinating Minister for Economic Affairs of the Republic of Indonesia No. 1 of 2023, Public Business Credit (KUR) is a credit or financing facility provided for working capital and/or investment to individuals, business entities, or business groups that have productive and feasible activities but do not yet have additional collateral or whose additional collateral is insufficient. This study aims to determine the role of Public Business Credit (KUR) at Pegadaian Branch Office (CP) Palu Timur in improving community economic welfare in Palu City. This study uses qualitative research methods with a descriptive approach that aims to describe and understand social phenomena based on non-numerical data, such as interviews, observations, or documents, without using statistical tests. The research results show that the KUR program contributes to an increase in business turnover of 20-40% for most customers, improved ability to meet basic household needs, and reduced dependence on informal loans. However, the majority of customers have not been able to expand their business scale by adding workers, so the impact of welfare improvement is still limited to the nuclear family scope. The limitations of this study lie in the limited number of respondents and the research scope that only covers one pawnshop branch, so further research with broader coverage is needed to obtain a more comprehensive picture.</em></p>2025-09-10T00:00:00+00:00Copyright (c) 2025 Kartika*, Santi Yunus, Mohamad Ichwan, Rita Yunus, Vera Sri Endah Ciciliahttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1943Analysis of Transactional Leadership, Motivation and Career Development on Employee Performance at PT Erajaya Medan2025-09-11T10:11:32+00:00Farhan Difa AnsariHandifa234@gmail.comDarmilisani Darmilisanidarmilisani@gmail.com<p><em>In today's highly competitive business world, the performance of employees is essential for reaching the goals of the organization. Initial observations at PT Erajaya Medan indicate gaps in the quality of work, supervision, motivation, and opportunities for career advancement, which implies that employees are not receiving sufficient support and growth prospects. These challenges underline the importance of examining key factors influencing performance, particularly leadership style, employee motivation, and career development programs. The objective of the current study was to understand how transactional leadership, motivation, and career development affect PT Erajaya Medan employees' performance. Given the limited scope of the population, a descriptive quantitative methodology was employed, examining the entirety of the population (N=40) through total sampling. Questionnaires were used to gather data, and SPSS version 25 was used for the purpose. The analysis employed multiple linear regression to investigate both the independent and combined influence of the predictor variables. The findings confirmed that employee performance was positively and significantly affected by transactional leadership. Employee performance has also been established to be positively and significantly affected by motivation. Employee performance was positively and significantly influenced by career development as well. These three causes all positively and significantly enhanced worker productivity at PT Erajaya Medan concurrently.</em></p>2025-09-13T00:00:00+00:00Copyright (c) 2025 Farhan Difa Ansari*, Darmilisanihttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1899The Effect of Profitability, Leverage, and Firm Size on Firm Value in Non-Cyclical Consumer Sector Manufacturing Companies for 2021-20232025-07-31T14:52:54+00:00Wishal Dafa Aushafwishaldafa@gmail.comSiti Nur AzizahSitinurazizah@ump.ac.idAmir Amiramirriset@yahoo.comIwan Fakhruddiniwafakhruddin@ump.ac.id<p><em>Company value represents a key benchmark in measuring financial performance and long-term viability for investors. This study investigates how profitability, leverage, and firm size influence company value in non-cyclical consumer sector manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through purposive sampling method, 183 firm-year observations were obtained and analyzed using multiple linear regression after all classical assumption tests were fulfilled. The research results show that profitability (β = –0.004; p < 0.001) and company size (β = –0.112; p < 0.001) have a significant negative effect on company value, while leverage (β = 0.509; p < 0.001) has a significant positive effect. The research model has strong explanatory power with an Adjusted R² of 0.904, meaning the three variables can explain 90.4% of the variation in company value. These findings confirm that in this sector, high profitability and large company scale do not always enhance investor perception, while optimal debt utilization can actually serve as a positive signal regarding the company's future prospects. This research expands understanding of Signaling Theory by showing that profitability and company size are not always perceived positively by investors, while leverage can serve as a signal of confidence in the company's prospects. Practically, these findings emphasize the importance of transparency, efficiency, and financial strategies that align with investor expectations in enhancing company value.</em></p>2025-09-13T00:00:00+00:00Copyright (c) 2025 Wishal Dafa Aushaf*, Siti Nur Azizah, Amir, Iwan Fakhruddinhttps://ojs.transpublika.com/index.php/MARGINAL/article/view/1900The Influence of Budget Planning, Procurement of Goods or Services, and Budget Implementation on Budget Absorption (Case Study at the Regional Secretariat of West Java Province)2025-07-31T14:53:02+00:00David Pratama Putrapratama.david55@gmail.comPurwanto Purwantopurwanto@ak.unjani.ac.id<p><em>Budget absorption is an important indicator in measuring the effectiveness of regional financial management. However, at the Regional Secretariat of West Java Province, budget absorption still exhibits a “slow and back-loaded” pattern, where expenditures tend to accumulate at the end of the fiscal year. The diminished absorption rate is conjectured to be shaped by several pivotal determinants within the fiscal administration continuum, namely financial schematization, acquisition of goods/services, and fiscal execution. Deficient planning manuscripts, procrastination in procurement procedures, and aberrations in budgetary enforcement are presumed to constitute principal impediments to the maximization of fiscal absorption. This paper seeks to scrutinize the ramifications of financial schematization, goods/services acquisition, and fiscal execution upon budgetary absorption, both in isolated and conjoint modalities. A quantitative paradigm was adopted, employing a survey mechanism facilitated through the dissemination of questionnaires. A cohort of 63 informants was delineated via purposive sampling, with eligibility predicated upon direct participation in the fiscal governance trajectory. The dataset was subjected to multiple linear regression analysis with the assistance of SPSS version 25. The empirical outcomes divulge that all three explanatory variables, financial schematization, goods/services acquisition, and fiscal enactment, exert a positive and statistically consequential influence on budgetary absorption, both independently and collectively. The adjusted R² statistic of 0.611 demonstrates that the constructed model elucidates 61.1% of the variance in fiscal absorption. These revelations corroborate Agency Theory, accentuating the salience of accountability and the execution of fiduciary mandates by agents (the governing apparatus) in service of principals (the public).</em></p>2025-09-15T00:00:00+00:00Copyright (c) 2025 David Pratama Putra*, Purwanto