Vol. 5 No. 3 (2026): JUNE

Published: 2026-04-20

Publication In Progress

https://doi.org/10.55047/marginal.v5i3

Articles
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
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170
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114
Pages :
736-748
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
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Abstract view: 170 Article download: 114 Page: 736-748
The Influence of Green Accounting and Intellectual Capital on Firm Value with Business Strategy as a Moderating Variable
Hana Agustin*, Noer Sasongko
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149
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99
Pages :
749-760
The Influence of Green Accounting and Intellectual Capital on Firm Value with Business Strategy as a Moderating Variable
Hana Agustin*, Noer Sasongko
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Abstract view: 149 Article download: 99 Page: 749-760
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
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49
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48
Pages :
761-777
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
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Abstract view: 49 Article download: 48 Page: 761-777
The Effect of Green Investment, Eco-efficiency, and Carbon Emission Disclosure on Firm Value
Refika Afriani*, Mellya Embun Baining, Puteri Anggi Lubis
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139
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104
Pages :
778-792
The Effect of Green Investment, Eco-efficiency, and Carbon Emission Disclosure on Firm Value
Refika Afriani*, Mellya Embun Baining, Puteri Anggi Lubis
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Abstract view: 139 Article download: 104 Page: 778-792
The Impact of Changes in Labor Force Structure on Inequality and Poverty in Indonesia
Bronson Marpaung*, Aulia Keiko Hubbansyah
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45
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52
Pages :
793-807
The Impact of Changes in Labor Force Structure on Inequality and Poverty in Indonesia
Bronson Marpaung*, Aulia Keiko Hubbansyah
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Abstract view: 45 Article download: 52 Page: 793-807
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
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27
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26
Pages :
808-821
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
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Abstract view: 27 Article download: 26 Page: 808-821
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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62
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61
Pages :
822-839
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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Abstract view: 62 Article download: 61 Page: 822-839
The Influence of Work-Life Balance and Organizational Culture on Employee Performance at a Regional Public Company
Habib Ilham*, Lisa Harry Sulistiyowati
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71
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49
Pages :
840-850
The Influence of Work-Life Balance and Organizational Culture on Employee Performance at a Regional Public Company
Habib Ilham*, Lisa Harry Sulistiyowati
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Abstract view: 71 Article download: 49 Page: 840-850
The Effect of Audit Committee, Public Accounting Firm Reputation, and Investment Opportunity Set on Audit Report Lag
Fitriyah Fitriyah*, Ovie Ayu Lestari
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43
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32
Pages :
851-866
The Effect of Audit Committee, Public Accounting Firm Reputation, and Investment Opportunity Set on Audit Report Lag
Fitriyah Fitriyah*, Ovie Ayu Lestari
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Abstract view: 43 Article download: 32 Page: 851-866
The Role of Financial Constraints in the Influence of Academic Experts and Corporate Governance on Tax Avoidance
Djodi Akbar*, Atik Djajanti
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32
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39
Pages :
867-878
The Role of Financial Constraints in the Influence of Academic Experts and Corporate Governance on Tax Avoidance
Djodi Akbar*, Atik Djajanti
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Abstract view: 32 Article download: 39 Page: 867-878
Profitability, Sales Growth, Leverage, and Tax Avoidance: The Moderating Role of Firm Size
Alya Budiantini*, Flora Septiani, Rima Anjalani, Tito Sumarsono
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61
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60
Pages :
879-894
Profitability, Sales Growth, Leverage, and Tax Avoidance: The Moderating Role of Firm Size
Alya Budiantini*, Flora Septiani, Rima Anjalani, Tito Sumarsono
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Abstract view: 61 Article download: 60 Page: 879-894
The Impact of Bank Finance on SME Export Activities: Updated Empirical Insights
Denny Saputera*, Neneng Susanti, Sakina Ichsani
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48
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39
Pages :
895-907
The Impact of Bank Finance on SME Export Activities: Updated Empirical Insights
Denny Saputera*, Neneng Susanti, Sakina Ichsani
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Abstract view: 48 Article download: 39 Page: 895-907
The Effect of Gender Diversity of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board on the Financial Performance of Islamic Banks in Indonesia (2018-2024)
Kintan Adrilia Salsabilla*, Mohamad Irsyad
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23
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26
Pages :
908-926
The Effect of Gender Diversity of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board on the Financial Performance of Islamic Banks in Indonesia (2018-2024)
Kintan Adrilia Salsabilla*, Mohamad Irsyad
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Abstract view: 23 Article download: 26 Page: 908-926
Determinants of Financial Performance on Profit Growth with Company Size as a Moderating Variable (Case Study of a Food and Beverage Sub-Sector Company)
Achmad Ludvy*, Rizka Wahyuni Amelia, Lina Nofiana
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42
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40
Pages :
927-939
Determinants of Financial Performance on Profit Growth with Company Size as a Moderating Variable (Case Study of a Food and Beverage Sub-Sector Company)
Achmad Ludvy*, Rizka Wahyuni Amelia, Lina Nofiana
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Abstract view: 42 Article download: 40 Page: 927-939
The Effect of Financial Technology on Financial Reporting Quality: The Mediating Role of Accounting Information Systems
Ida Bagus Putra Yogismara*
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52
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34
Pages :
940-952
The Effect of Financial Technology on Financial Reporting Quality: The Mediating Role of Accounting Information Systems
Ida Bagus Putra Yogismara*
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Abstract view: 52 Article download: 34 Page: 940-952
The Impact of VAT Incentives and Macroeconomic Variables on Residential Property Sales Growth (A Case Study in Indonesia)
Deny Cahyadinanto Sanjoko*, Wulan Oktabriyantina
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31
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19
Pages :
953-972
The Impact of VAT Incentives and Macroeconomic Variables on Residential Property Sales Growth (A Case Study in Indonesia)
Deny Cahyadinanto Sanjoko*, Wulan Oktabriyantina
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Abstract view: 31 Article download: 19 Page: 953-972
The Influence of Murabahah and Ijarah Financing on the Development of Micro, Small, and Medium Enterprises
Fithrah Kamaliyah*
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32
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28
Pages :
973-987
The Influence of Murabahah and Ijarah Financing on the Development of Micro, Small, and Medium Enterprises
Fithrah Kamaliyah*
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Abstract view: 32 Article download: 28 Page: 973-987
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
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120
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37
Pages :
988-1005
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
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Abstract view: 120 Article download: 37 Page: 988-1005
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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64
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40
Pages :
1006-1024
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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Abstract view: 64 Article download: 40 Page: 1006-1024
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
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31
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29
Pages :
1025-1041
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
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Abstract view: 31 Article download: 29 Page: 1025-1041
The Effect of Capital Structure and Corporate Risk on Firm Value in Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-2024
Renata Endriani Panji*, Hariyati Hariyati
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28
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16
Pages :
1042-1056
The Effect of Capital Structure and Corporate Risk on Firm Value in Energy Sector Companies Listed on the Indonesia Stock Exchange 2020-2024
Renata Endriani Panji*, Hariyati Hariyati
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Abstract view: 28 Article download: 16 Page: 1042-1056
Professional Ethics and Auditor Behavior in Improving Audit Quality: A Systematic Literature Review
Nawirah Nawirah*, Retna Safriliana, Harmono Harmono
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20
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12
Pages :
1057-1076
Professional Ethics and Auditor Behavior in Improving Audit Quality: A Systematic Literature Review
Nawirah Nawirah*, Retna Safriliana, Harmono Harmono
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Abstract view: 20 Article download: 12 Page: 1057-1076
Control Environment and Financial Reporting Reliability in Islamic Philanthropic Organizations: Evidence from Indonesia
Jasman Jasman*, Alex Winarno, Mahendra Fakhri
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31
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7
Pages :
1077-1088
Control Environment and Financial Reporting Reliability in Islamic Philanthropic Organizations: Evidence from Indonesia
Jasman Jasman*, Alex Winarno, Mahendra Fakhri
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Abstract view: 31 Article download: 7 Page: 1077-1088
The Influence of Work Competence and Work Conflict Through Job Satisfaction on Employee Performance in the Working Environment of the Indonesian House of Representatives (DPR RI)
Muhammad Hafizh Haidar*, Nazifah Husainah
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11
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6
Pages :
1089-1107
The Influence of Work Competence and Work Conflict Through Job Satisfaction on Employee Performance in the Working Environment of the Indonesian House of Representatives (DPR RI)
Muhammad Hafizh Haidar*, Nazifah Husainah
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Abstract view: 11 Article download: 6 Page: 1089-1107
Banking Operational Performance and Corporate Social Responsibility Distribution: Mediation by Employee Qualification and Risk Management
Wahasta Hartadi*, Maria Yovita R. Pandin, Amiartuti Kusmaningtyas
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0
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0
Pages :
1108-1124
Banking Operational Performance and Corporate Social Responsibility Distribution: Mediation by Employee Qualification and Risk Management
Wahasta Hartadi*, Maria Yovita R. Pandin, Amiartuti Kusmaningtyas
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Abstract view: 0 Article download: 0 Page: 1108-1124