Vol. 3 No. 1 (2023): DECEMBER

Published: 2023-09-07

This issue is available online since 7th September 2023 for regular issue of December 2023. All articles in this issue (23 original research articles) were written by 66 authors from Indonesia, United States, Iraq, and Iran

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https://doi.org/10.55047/marginal.v3i1

Articles
AUDIT COMMITTEE FEATURES, SUSTAINABILITY DISCLOSURE, AND CORPORATE PERFORMANCE IN CHARLOTTE FINANCIAL SERVICE COMPANIES
Mohammed Almashhadani*, Hasan Ahmed Almashhadani
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436
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254
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1-15
AUDIT COMMITTEE FEATURES, SUSTAINABILITY DISCLOSURE, AND CORPORATE PERFORMANCE IN CHARLOTTE FINANCIAL SERVICE COMPANIES
Mohammed Almashhadani*, Hasan Ahmed Almashhadani
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Abstract view: 436 Article download: 254 Page: 1-15
PROMOTING FIRM PERFORMANCE VIA BOARD OF DIRECTORS EFFECTIVENESS : A STUDY OF FINANCIAL SERVICES COMPANIES IN NEW ORLEANS
Shahad Salim*
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293
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228
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16-31
PROMOTING FIRM PERFORMANCE VIA BOARD OF DIRECTORS EFFECTIVENESS : A STUDY OF FINANCIAL SERVICES COMPANIES IN NEW ORLEANS
Shahad Salim*
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Abstract view: 293 Article download: 228 Page: 16-31
ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE
Tariq Tawfeeq Yousif Alabdullah
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288
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205
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32-50
ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE
Tariq Tawfeeq Yousif Alabdullah
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Abstract view: 288 Article download: 205 Page: 32-50
THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE
(Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period)
Wahyu Safittri*, Mukhzarudfa, Ratih Kusumastuti
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282
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246
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51-70
THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE
(Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period)
Wahyu Safittri*, Mukhzarudfa, Ratih Kusumastuti
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Abstract view: 282 Article download: 246 Page: 51-70
THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM
Fitriyah*, Desi Jelanti
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252
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194
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71-80
THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM
Fitriyah*, Desi Jelanti
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Abstract view: 252 Article download: 194 Page: 71-80
ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE
Sahar Ahmadian*, Ali Rastegar, Vahid Malekmohammadi
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167
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136
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81-94
ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE
Sahar Ahmadian*, Ali Rastegar, Vahid Malekmohammadi
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Abstract view: 167 Article download: 136 Page: 81-94
THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE
(Study on Employees of PT Bank Tabungan Negara Medan Branch Office)
Josepin Siahaan*, Ainun Mardhiyah, Onan Marakali Siregar
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181
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314
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95-106
THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE
(Study on Employees of PT Bank Tabungan Negara Medan Branch Office)
Josepin Siahaan*, Ainun Mardhiyah, Onan Marakali Siregar
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Abstract view: 181 Article download: 314 Page: 95-106
THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT
Ramita Kholifaturrohmah, Ekaningtyas Widiastuti*, Cut Misni Mulasiwi, Yusmi Nur Wakhidati
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143
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169
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107-117
THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT
Ramita Kholifaturrohmah, Ekaningtyas Widiastuti*, Cut Misni Mulasiwi, Yusmi Nur Wakhidati
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Abstract view: 143 Article download: 169 Page: 107-117
EFFECT OF WORK ATTITUDE, EMPLOYEE COMPETENCY AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE
(Study on Employees of PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery and Asset Sales Unit Division)
Silviana Marpaung*, Onan Marakali Siregar
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147
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162
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118-130
EFFECT OF WORK ATTITUDE, EMPLOYEE COMPETENCY AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE
(Study on Employees of PT Bank Tabungan Negara Medan Branch Office Consumer Collection Recovery and Asset Sales Unit Division)
Silviana Marpaung*, Onan Marakali Siregar
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Abstract view: 147 Article download: 162 Page: 118-130
THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE
(Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period)
Anissa Wulan Dupa, Ahmad Hizazi*, Ilham Wahyudi
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274
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221
Pages :
131-151
THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE
(Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period)
Anissa Wulan Dupa, Ahmad Hizazi*, Ilham Wahyudi
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Abstract view: 274 Article download: 221 Page: 131-151
DEVELOPMENT STRATEGY FOR MICRO, SMALL AND MEDIUM ENTERPRISES OF PALEMBANG CITY
Novita Wulandari*, Bastiar Tambuh, Fitri Herdayani, Yoni Rahayu
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83
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93
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152-163
DEVELOPMENT STRATEGY FOR MICRO, SMALL AND MEDIUM ENTERPRISES OF PALEMBANG CITY
Novita Wulandari*, Bastiar Tambuh, Fitri Herdayani, Yoni Rahayu
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Abstract view: 83 Article download: 93 Page: 152-163
THE INFLUENCE OF WORK EXPERIENCE, KAIZEN CULTURE, AND COMPETENCE ON EMPLOYEE PERFORMANCE MUSHROOM MSMES IN KEDIRI
Erwin Syahputra*, Sudarmiatin, Ludi Wishnu Wardana
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116
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125
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164-175
THE INFLUENCE OF WORK EXPERIENCE, KAIZEN CULTURE, AND COMPETENCE ON EMPLOYEE PERFORMANCE MUSHROOM MSMES IN KEDIRI
Erwin Syahputra*, Sudarmiatin, Ludi Wishnu Wardana
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Abstract view: 116 Article download: 125 Page: 164-175
WORKING CAPITAL MANAGEMENT MODEL IN WOMEN'S COOPERATIVES
Achmad Murdiono*, Imam Mukhlis, Arief Noviarakhman Zagladi
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106
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111
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176-181
WORKING CAPITAL MANAGEMENT MODEL IN WOMEN'S COOPERATIVES
Achmad Murdiono*, Imam Mukhlis, Arief Noviarakhman Zagladi
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Abstract view: 106 Article download: 111 Page: 176-181
EXPLORING THE CORRELATION BETWEEN EDUCATION AND INCOME: THE IMPACT OF EDUCATION ON PERSONS WITH DISABILITIES IN THE FORMAL SECTOR
Putri Meliza Sari*, Nasri Bachtiar, Werry Darta Taifur
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408
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311
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182-196
EXPLORING THE CORRELATION BETWEEN EDUCATION AND INCOME: THE IMPACT OF EDUCATION ON PERSONS WITH DISABILITIES IN THE FORMAL SECTOR
Putri Meliza Sari*, Nasri Bachtiar, Werry Darta Taifur
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Abstract view: 408 Article download: 311 Page: 182-196
DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE
(Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province)
Herwinda Astrina*, Sri Rahayu, Ratih Kusumastuti
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123
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113
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197-210
DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE
(Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province)
Herwinda Astrina*, Sri Rahayu, Ratih Kusumastuti
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Abstract view: 123 Article download: 113 Page: 197-210
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE
Intan Putri Kusumathias*, Sri Rahayu, Wiralestari
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205
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208
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211-230
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE
Intan Putri Kusumathias*, Sri Rahayu, Wiralestari
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Abstract view: 205 Article download: 208 Page: 211-230
THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES
(Empirical Study on Regional Apparatus Organization (OPD) Bungo District Service)
Ronika Putri Ayu*, Yudi, Muhammad Gowon
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115
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113
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231-248
THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES
(Empirical Study on Regional Apparatus Organization (OPD) Bungo District Service)
Ronika Putri Ayu*, Yudi, Muhammad Gowon
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Abstract view: 115 Article download: 113 Page: 231-248
THE INFLUENCE OF MICRO AND SMALL INDUSTRIES ON ECONOMIC GROWTH WEST SUMATRA PROVINCE
Imelfina Musthafa*, Hefrizal Handra, Efa Yonnedi
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120
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100
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249-258
THE INFLUENCE OF MICRO AND SMALL INDUSTRIES ON ECONOMIC GROWTH WEST SUMATRA PROVINCE
Imelfina Musthafa*, Hefrizal Handra, Efa Yonnedi
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Abstract view: 120 Article download: 100 Page: 249-258
E-COMMERCE UTILIZATION EFFORTS ENTREPRENEURS IN INDONESIA
Meilisa*, Nasri Bachtiar, Werry Danar Taifur, Endrizal Ridwan
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266
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153
Pages :
259-271
E-COMMERCE UTILIZATION EFFORTS ENTREPRENEURS IN INDONESIA
Meilisa*, Nasri Bachtiar, Werry Danar Taifur, Endrizal Ridwan
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Abstract view: 266 Article download: 153 Page: 259-271
IMPLEMENTATION OF FERTILIZER SUBSIDIES: IMPACT ON AGRICULTURE AND FOOD SECURITY IN INDONESIA (A CRITICAL REVIEW)
Mega Amelia Putri, Werry Darta Taifur*, Nasri Bachtiar
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181
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176
Pages :
272-286
IMPLEMENTATION OF FERTILIZER SUBSIDIES: IMPACT ON AGRICULTURE AND FOOD SECURITY IN INDONESIA (A CRITICAL REVIEW)
Mega Amelia Putri, Werry Darta Taifur*, Nasri Bachtiar
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Abstract view: 181 Article download: 176 Page: 272-286
FINANCIAL LITERACY AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW
Imelfina Musthafa*, Hefrizal Handra, Nasri Bachtiar, Werry Darta Taifur, Edi Ariyanto
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804
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365
Pages :
287-303
FINANCIAL LITERACY AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW
Imelfina Musthafa*, Hefrizal Handra, Nasri Bachtiar, Werry Darta Taifur, Edi Ariyanto
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Abstract view: 804 Article download: 365 Page: 287-303
THE INFLUENCE OF MARKETING STRATEGIES AND CUSTOMER TRUST ON THE LOYALTY OF SAVINGS CUSTOMERS AT PT BPR SWADAYA ANAK NAGARI (SAN)
Mai Yuliza*, Erdawati, Nadya Septiani
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98
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91
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304-314
THE INFLUENCE OF MARKETING STRATEGIES AND CUSTOMER TRUST ON THE LOYALTY OF SAVINGS CUSTOMERS AT PT BPR SWADAYA ANAK NAGARI (SAN)
Mai Yuliza*, Erdawati, Nadya Septiani
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Abstract view: 98 Article download: 91 Page: 304-314
DEVELOPMENT OF THE RENDANG INDUSTRIAL INNOVATION SYSTEM IN PAYAKUMBUH CITY
Imelfina Musthafa*, Firwan Tan
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134
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114
Pages :
315-328
DEVELOPMENT OF THE RENDANG INDUSTRIAL INNOVATION SYSTEM IN PAYAKUMBUH CITY
Imelfina Musthafa*, Firwan Tan
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Abstract view: 134 Article download: 114 Page: 315-328