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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150
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75
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: 150 Article download: 75 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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129
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75
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: 129 Article download: 75 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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43
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29
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: 43 Article download: 29 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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113
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67
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: 113 Article download: 67 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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36
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36
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: 36 Article download: 36 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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19
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15
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: 19 Article download: 15 Page: 808-821
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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47
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38
Pages :
822-839
Evolving Weak Form Market Efficiency in BRICS+ Markets
Rifka Indi*, Danes Quirira Octavio, Adhi Widyakto
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Abstract view: 47 Article download: 38 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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59
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40
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: 59 Article download: 40 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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32
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19
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: 32 Article download: 19 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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21
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22
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: 21 Article download: 22 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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48
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36
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: 48 Article download: 36 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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24
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25
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: 24 Article download: 25 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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16
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15
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: 16 Article download: 15 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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33
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26
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: 33 Article download: 26 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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32
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19
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: 32 Article download: 19 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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19
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9
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: 19 Article download: 9 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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14
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21
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: 14 Article download: 21 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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81
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22
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: 81 Article download: 22 Page: 988-1005
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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47
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32
Pages :
1006-1024
Factors Influencing Career Development in a Digitally Transforming Workplace
Rulia Sofa*, Muhammad Irfan Nasution
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Abstract view: 47 Article download: 32 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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13
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12
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: 13 Article download: 12 Page: 1025-1041