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Contact Name
Erna Andajani
Contact Email
ernajani@staff.ubaya.ac.id
Phone
+62312981139
Journal Mail Official
editor@journalmabis.org
Editorial Address
Raya Kalirungkut, Surabaya 60293
Location
Kota surabaya,
Jawa timur
INDONESIA
MABIS: Manajemen dan Bisnis
Published by Universitas Surabaya
ISSN : 14123789     EISSN : 24771783     DOI : http://dx.doi.org/10.24123
Core Subject : Economy, Social,
Manajemen & Bisnis (MABIS) is an open access journal with ISSN 1412-3789 and e-ISSN 2477-1783. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is to improve theories, concepts, and practices in the field of management and business. The dissemination of research will enable young researchers, and practitioners to present and share their scientific empirical findings. We are going to be a bridge between theories and practices in management and business.
Articles 493 Documents
NILAI WAJAR SAHAM PADA KUALITAS LABA Anggraini, Francisca Reni Retno
Journal of Management and Business Vol 8, No 1 (2009): MARCH 2009
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10211.698 KB) | DOI: 10.24123/jmb.v8i1.135

Abstract

This research aims to investigate the effect of unrealized gains and losses of marketable securities from 19 firms in banking, insurance, credit agencies, and securities industries to earnings quality. The research periods are taken from 2001-2005 becaused of the effective date of PSAK 30 and 50 that related with banking accounting and valuation of securities is December 31th, 2001. There is no volatiles difference between unrealized gains and losses of marketable securities and net income before extraordinary items and unrealized gains and losses of marketable securities persisten from year to year. It is interesting, because theoretically fair value accounting yields higher volatility in earnings. It indicate that manager manages risk by smooths unrealized gains and losses of marketable securities because the high volatility of them cause volatility of earnings increase and finally cost of capital increase so investors do not interest to invest their capital. Finally, this research finds that there is negative correlation of unrealized gains and losses of marketable securities and accrual quality. It indicates that fair value accounting can not increase objectivity of financial statements.
PROFESSIONAL COMMITMENT OF ACCOUNTANT AND THE COMMITMENT OF PUBLIC ACCOUNTING FIRMS ON AUDITOR’S JOB SATISFACTION Mathius Tandiontong
Journal of Management and Business Vol 14, No 1 (2015): MARCH 2015
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.49 KB) | DOI: 10.24123/jmb.v14i1.307

Abstract

The Public Accounting Firms (PAFs) have notoptimally met their user’s expectation in providing high quality auditings services. Many financial scandals that involve public accounting practitioners are still occurring. They make users of auditing service confuse about integrity of Certified Public Accountants. This study aims to obtain empirical evidences in evaluating of the extent to which the professional commitment of accountant and organizational PAFs commitmenaffecton auditor’s job satisfaction. This studyusesan explanatory surveymethod, althoughits detailsalso contain some descriptions, however because it is a relational research, its focus lay on relational explanations among verificative variables. Some operationalized variables are included in this study, consisting ofprofessionalcommitment, organizational commitment, and job satisfactionthat paymore fundamental emphasis on their indicators. Datawere collected throughquestionnaire distributionto targetedrespondents, as well aslimitedinterviewsor documentary studies as additional efforts to obtain explanatory elements from survey findings. Analytical units in this study involved the Public Accounting Firms (PAFs) in Indonesia with total population as 417 PAFs. Samplings by a simple proportional randomized method in 79PAFs with 347 accountants as responding target weresent questionnaires. Data analytical and testing methods were carried out by the Structural Equation Modeling (SEM) analysis. The research findings showed that professional commitment of accountants and commitment of the PAFs organization affects auditor’s job satisfaction, both simultaneously or partially.
MANAJEMEN OPERASI BERBASIS WEB Faris Mahdi
Journal of Management and Business Vol 1, No 1 (2002): March 2002
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11122.562 KB) | DOI: 10.24123/jmb.v1i1.47

Abstract

The explosion in the use of the Internet/Intranet and its accessibility to individuals, and enterprises has dramatically changed the way organizations conduct business with its customers and partners. The Internet/Intranet with inherent features like easy access, real-time information, and low cost, is a natural driver for business operations solution. Further, related to Internet/Intranet, the Web is very critical component. Web makes the application easy to use and provides an intuitive way for users to interact.Web offers tremendous time and cost savings for corporate operations. Web based operations management is operating businesses in the Internet world. It is about using the power of digital information to understand the needs and preferences of customers and partners, to customize products and services for them, and then deliver the products and services as quickly as possible. Automated services offer businesses the potential to increase revenues, lower costs, and establish and strengthen customers and partner relationships. To achieve these benefits, many enterprises engage in electronic commerce for business operations. In the future, Web will be common tool in any activities for both individual and enterprises.
HARGA BATUBARA DAN INDEKS HARGA SAHAM GABUNGAN TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN Sumani .; Panca Wiputra; Christine Winstinindah S.
Journal of Management and Business Vol 11, No 2 (2012): SEPTEMBER 2012
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16058.13 KB) | DOI: 10.24123/jmb.v11i2.218

Abstract

Coal is the largest fossil energy sources and according to the basic scenario of primary energy supply mix in 2025 consisted of coal 33%, followed by gas (30%), petroleum (20%), and renewable energy (17%). Indonesia has a lot of potential in the natural resources of coal mining, so many investors conduct investment activities in the coal mining sector, one way is with a stock investment instruments. We want to examine the effect of coal prices and the Composite Stock Price Index which represented the market influence on stock returns of coal mining companies. Determination of the sample in this study using a non probability sampling with a purposive sampling technique, companies that meet the criteria are companies that have made the public stock offering before the year 2008. Data were analyzed using multiple regression methods. The study results showed that coal prices do not provide a significant positive effect on stock returns of coal mining companies. Composite Stock Price Index provides significant and positive influence on stock returns of coal mining companies. Simultaneously two independent variables (coal prices and stock price index) have a significant influence on the dependent variable (stock returns coal mining company). The results are consistent with the theory of leading indicators, traditional stock valuation theory and the theory of Wealth Effect.
THE EFFECTIVENESS OF DCD AND FORWARD CONTRACT IN MANAGING FOREIGN EXCHANGE RISK Apriani Dokas Rambu Atahau; Surya Wibowo
Journal of Management and Business Vol 7, No 2 (2008): SEPTEMBER 2008
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8290.459 KB) | DOI: 10.24123/jmb.v7i2.126

Abstract

Globalization has increase the nature of competition among firms, mainly firms engaged in international trading by the increasing volatility of exchange rates. The existence of the unavoidable foreign exchange risk has brought the development of various kinds of foreign exchange risk management tools; include hybrid securities such as Dual Currency Deposit (DCD) introduced by Development Bank of Singapore. This paper tries to elaborate the effectiveness of DCD innovative instruments in minimizing foreign exchange risks compare to traditional forward contract. The analysis tool being used is option theory applied to data of an innovative product. The results showed that prediction of future spot rate plays a vital role in deciding instruments choose to manage foreign exchange risk. Hence, it is desirable to predict the direction and magnitude of future spot rate in order to optimize the effectiveness of both instruments.
THE IMPACT OF EMPLOYEE MOTIVATION ON SERVICE QUALITY AND COMMUNITY SATISFACTION WITHIN PUBLIC SERVICE QUALITY IN THE DISTRICT OF SOUTH TANGERANG Wiwin Siswantini; Tamjuddin .; Devi Ayuni; Andy Mulyana
Journal of Management and Business Vol 13, No 2 (2014): SEPTEMBER 2014
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.29 KB) | DOI: 10.24123/jmb.v13i2.250

Abstract

South Tangerang is a new autonomous region in Banten Province that is established by Act No. 51 of 2008. The new autonomous region in Banten as expansion of Tangerang Regency has 7 districts. Based on Population Census in 2014 has 1.405.170 inhabitants. Population of male is 708.767 inhabitants and population of female is 696.403 inhabitants. Information found directly and through various media frequently reveals weaknesses of government services which reflect community dissatisfaction with the service personnel. The level of community satisfaction with the services of the community sector is still quite low, it is evidenced from several empirical studies on the quality of service in local government bureaucracy. Based on the initial observation, work motivation of goverment officials is played a role in realizing the quality of public services in the district of South Tangerang. Hence the author is interested in further researching and analyzing the impact of work motivation and service quality of apparatus to satisfaction community in the district level of South Tangerang. This study use nonprobability sampling as the sampling method. For the purposes of quantitative analysis, the determination of the score for each item questionnaire is used a Likert Scale. The processing data in this study is using SEM with support of software LISREL 8.7. The result of study shows that the motivation of civil servants apparatus district in South Tangerang is affecting the quality of service however is not affecting community satisfaction. This is due to the unfavorable work environment and leadership role in the completion of the assignment. Meanwhile the quality of service of civil servants apparatus affects people's satisfaction in districts in South Tangerang.
THE FINANCIAL BEHAVIOR OF INVESTORS USING DISCRIMINANT ANALYSIS APPROACH Juli Meliza; Isfenti Sadalia; Khaira Amalia Fachrudin
Manajemen dan Bisnis Vol 12, No 2 (2013): September 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.353 KB) | DOI: 10.24123/jmb.v12i2.20

Abstract

Behavioral finance is a recent line of research that is attracting the attention of the investor.Behavioral finance has an important role in decision-making process of investors. Thepurpose of this study is to examine whether there are any differences in the decision ofinvestors in terms of demographic variables, such as marital status, gender, education level,and then it will be examined how the different criterias on financial behavioral factorsinclude: herding, heuristics, and behavioral factors are associated with the financialmarkets. This research is descriptive quantitative. The sample in this study consists of 120stock investors in Medan. Data were collected through questionnaires, interviews, anddocumentation studies. This research applies statistical technique of discriminant analysis,using the three groups of variables: marital status, sex, and educational level. The results ofthis study showed significant differences with an alpha of 5% on financial behavioralfactors in the decision of investors in terms of marital status groups. Meanwhile, there wasno difference in the decision of investors if in terms of other demographic variables, whichconsist of sex and level of education.Keuangan perilaku cabang keilmuan yang menarik perhatian investor. Perilaku keuanganmemiliki peran penting dalam proses pengambilan keputusan investor. Tujuan daripenelitian ini adalah untuk menguji apakah ada perbedaan dalam keputusan investor dalamhal variabel demografis, seperti status perkawinan, jenis kelamin, tingkat pendidikan, dankemudian akan meneliti bagaimana kriteria yang berbeda pada faktor perilaku keuanganmeliputi: herding, heuristik, dan faktor perilaku yang terkait dengan pasar keuangan.Sampel dalam penelitian ini terdiri dari 120 investor saham di Medan. Data dikumpulkanmelalui kuesioner, wawancara, dan studi dokumentasi. Penelitian ini menggunakan teknikstatistik analisis diskriminan, dengan menggunakan tiga kelompok variabel: statusperkawinan, jenis kelamin, dan tingkat pendidikan. Hasil penelitian ini menunjukkanperbedaan yang signifikan dengan alpha 5% pada faktor-faktor perilaku keuangan dalamkeputusan investor dalam hal kelompok status perkawinan. Sementara itu, tidak adaperbedaan dalam keputusan investor pada variabel demografis lainnya, yang terdiri darijenis kelamin dan tingkat pendidikan.
PENGARUH KEPERCAYAAN, KEPUASAN KONSUMEN, DAN NILAI YANG DIPERSEPSIKAN PADA LOYALITAS DAN KOMITMEN Rintar Agus Simatupang
Journal of Management and Business Vol 11, No 1 (2012): MARCH 2012
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22186.576 KB) | DOI: 10.24123/jmb.v11i1.209

Abstract

This research aims to analyze the influence of trust, consumer satisfaction, perceived value, and commitment in loyalty and to analyze the influence of trust, consumer satisfaction, and the perceived value toward commitment.There are 500 respondents used in this research. They were taken using convenience sampling. The confirmatory factor analysis is employed to find out the validity and reliability of the data. The multiple regression analysis is used to analyze the data.The result of this research shows that in the first analysis, the trust, the perceived value and the commitment positively influences the loyalty, whereas consumer satisfaction had no significancy influence on the loyalty; the second analysis shows that consumer satisfaction and the perceived value positively influence the commitment, whereas the trust had no significant positively influence on the commitment.
ELEMEN INTANGIBLE ORGANISASI DAN KINERJA ORGANISASI: KAJIAN EMPIRIS RESOURCE BASED VIEWS PADA ORGANISASI PEMERINTAHAN DAERAH M. Irhas Effendi M. Irhas Effendi
Journal of Management and Business Vol 10, No 2 (2011): SEPTEMBER 2011
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (19860.253 KB) | DOI: 10.24123/jmb.v10i2.193

Abstract

To realize good governance during the era of autonomy from local government, better performance by the local government is crucially required. In order to achieve better performance, a strategic plan is needed taking into account all available resources. Important resources which gain a little attention in practice and research on public sectors are intangible resources. This research is aimed to examine of the impact of five intangible organization resources elements, independently and interactions among them on organizational performance in public sectors. The data is collected from 82 samples of a local government institution authorities of echelons III in Yogyakarta. Multiple Regression and moderating multiple regression are used to test the hypotheses. The results indicate that all intangible organization elements (managerial capabilities, human capital, internal auditing, labor relations, and organizational culture) have a positive impact on organizational performance. The results examining the interaction among intangible organization elements have a positive impact on organization performance in different dimensions. The findings implicate that intangible organization elements are important to support public organization performance.
ANALISIS KINERJA REKSADANA SAHAM Hermeindito Kaaro
Journal of Management and Business Vol 6, No 2 (2007): SEPTEMBER 2007
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11537.691 KB) | DOI: 10.24123/jmb.v6i2.109

Abstract

The issue of Indonesian mutual fund crisis in 2005 has not been resolved satisfactorily. Many investors may reluctant to invest in mutual fund market due to the lack of knowledge about the risk and return. Most mutual fund investors are quasi-investors who shift their assets class from less risky asset to risky assets. Hence, this study attempts to resolve the problem, especially in evaluating and analyzing mutual fund performance in Indonesia. The purposes of this study are a) to investigate whether mutual fund outperforms particular benchmarks (market return and risk free rate); b) to analyze both consistency and persistency of mutual fund performance. Sample of this study are 15 equity mutual funds, which provides data from January 2004 to December 2006. Jensen’s Alpha, Treynor and Sharpe indexes are used in this study to measure fund performance. Market adjusted models are used in measuring abnormal return. The t-test is used to test fund performance. This study employs coefficient concordance Kendall’s W to measure the consistency of fund performance. While, autoregressive distribution lag models are employed to analyze the persistency of fund performance. This study finds that fund performance outperforms the particular benchmarks significantly. This study also provides evidence, which supports the hypothesis that there are consistency and persistency of fund performances phenomena in Indonesia. The research results suggest investor’s redemption in mutual fund market in 2005 may not caused by worse fund performance or both inconsistence nor persistence in mutual fund performance, rather than it may caused by investor’s mental set and their lack of knowledge about risk and return.

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