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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175
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123
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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View: 175 Download: 123 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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154
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113
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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View: 154 Download: 113 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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56
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58
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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View: 56 Download: 58 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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145
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114
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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View: 145 Download: 114 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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50
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67
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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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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32
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42
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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View: 32 Download: 42 Page: 808-821
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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68
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73
Pages :
822-839
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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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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74
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63
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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View: 74 Download: 63 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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46
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39
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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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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36
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44
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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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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65
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65
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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The Impact of Bank Finance on SME Export Activities: Updated Empirical Insights
Denny Saputera*, Neneng Susanti, Sakina Ichsani
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51
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45
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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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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30
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35
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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View: 30 Download: 35 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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45
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46
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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The Effect of Financial Technology on Financial Reporting Quality: The Mediating Role of Accounting Information Systems
Ida Bagus Putra Yogismara*
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66
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43
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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View: 66 Download: 43 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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37
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27
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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The Influence of Murabahah and Ijarah Financing on the Development of Micro, Small, and Medium Enterprises
Fithrah Kamaliyah*
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39
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33
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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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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127
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45
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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View: 127 Download: 45 Page: 988-1005
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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66
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45
Pages :
1006-1024
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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View: 66 Download: 45 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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41
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37
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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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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33
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20
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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View: 33 Download: 20 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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24
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19
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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Control Environment and Financial Reporting Reliability in Islamic Philanthropic Organizations: Evidence from Indonesia
Jasman Jasman*, Alex Winarno, Mahendra Fakhri
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40
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19
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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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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16
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13
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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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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4
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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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View: 4 Download: 0 Page: 1108-1124
The Influence of Human Resource Quality, Career Development, Leadership Style, and Work Culture on Employee Performance at the Secretariat General of the National Commission on Human Rights of Indonesia
Lidiya Lidiya*, Gofur Ahmad
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16
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10
Pages :
1125-1143
The Influence of Human Resource Quality, Career Development, Leadership Style, and Work Culture on Employee Performance at the Secretariat General of the National Commission on Human Rights of Indonesia
Lidiya Lidiya*, Gofur Ahmad
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View: 16 Download: 10 Page: 1125-1143