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MABIS: Manajemen dan Bisnis

mabis
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Published by Universitas Surabaya

ISSN : 14123789 EISSN : 24771783 DOI : http://dx.doi.org/10.24123

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 515 Documents

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EFFECT OF THE ASSETS STRUCTURE, GROWTH OPPORTUNITY, AND SYSTEMATIC RISK ON CAPITAL STRUCTURE AND CAPITAL STRUCTURE EFFECT ON COMPANY VALUE Desliniati, Nurfitri; Sundiman, Didi
Journal of Management and Business Vol 15, No 1 (2016): MARCH 2016
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This study aimed to examine the effect of capital structure, growth opportunity, and the systematic risk ofthe capital structure and the effect of capital structure on firm value. The dependent variable in this studyis the value of the company on the capital structure, while independent variables used is the capitalstructure, growth opportunity, and the systematic risk.Research using secondary data source dataoriginating from the Indonesian Stock Exchange (BEI) and yahoo finance. Sampling using purposivesampling method. So from 55 companies property, real estate, and construction of 37 companies in thesample taken in the period 2010-2014 with a total of 185 observations. The data used in this study is adata panel. Data analysis using Eviews 6.0 program. Data analysis technique used is panel dataregression analysis with fixed effect models method (FEM).The results showed that during the studyperiod from 2010 to 2014 in partial capital structure have significant and positive effect on the capitalstructure, while the growth opportunity and systematic risk and no significant effect on the capitalstructure. Capital structure have significant and positive effect on firm value.

FINANCIAL CONDITION MODERATED THE EFFECTIVENESS OF AUDIT COMMITTEETOREDUCE EARNINGSMANAGEMENT Michella Maria Virgine Prayogo; Yie Ke Feliana; Aurelia Carina Christanti Sutanto
Manajemen dan Bisnis Vol 12, No 2 (2013): September 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Some cases of financial fraud invite inquiries about the effectiveness of corporategovernance mechanism in financial distress companies. This study empiricallyexamines whether the financial distress moderate the impact of corporate governancemechanism to earnings management. The sample of this study is manufacturingcompanies listed at Indonesia Stock Exchange for period 2010 -2012. Discretionaryaccruals are used as a proxy for earnings management, while financially distressed andnon-distressed firms are identified based on Altman Z-score test. Corporate governancemechanism is measured by four characteristics of the audit committee, i.e. size (totalnumber of audit committee members), independence (audit committee composition),activity(frequency of audit committee meeting), and expertise (the number of auditcommittee have finance or accounting background).This study finds that (1) financialdistress does not moderate the impact of total members of audit committee to earningsmanagement; (2) financial distress does not moderate the impact of frequency of auditcommittee meeting to earnings management; (3) financial distress does not moderatethe impact of audit committee composition to earnings management; (4)financialdistress moderates the impact of audit committee finance/accounting knowledge toearnings management. These results suggestthat the effectiveness corporate governanceis low, and finance/accounting literacy of audit committee should be alert.Beberapa kasus manipulasi keuangan pada perusahaan yang mengalami kesulitankeuangan mengundang pertanyaan terkait efektifitas mekanisme tata kelola perusahaan.Penelitian ini secara empiris menguji apakah kondisi kesulitan keuangan dapatmemoderasi pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba.Sampel dari penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BursaEfek Indonesia periode 2010-2012.Discretionary accruals digunakan sebagai proksiuntuk manajemen laba, sedangkan kondisi kesulitan keuangan diidentifikasimenggunakan uji Altman Z-score. Mekanisme tata kelola perusahaan diukur dengan 4karakteristik komite audit, yaitu ukuran (jumlah anggota komite audit), independensi(komposisi komite audit), aktivitas (frekuensi pertemuan komite audit), dan keahlian(jumlah anggota komite audit yang memiliki latar belakang keuangan atau akuntansi).Penelitian ini menemukan bahwa (1) kondisi kesulitan keuangan tidak memoderasipengaruh jumlah anggota komite audit terhadap manajemen laba; (2) kondisi kesulitankeuangan tidak memoderasi pengaruh frekuensi pertemuan komite audit terhadapmanajemen laba; (3) kondisi kesulitan keuangan tidak memoderasi pengaruh komposisikomite audit terhadap manajemen laba; (4) kondisi kesulitan keuangan memoderasi pengaruh jumlah anggota komite audit yang memiliki latar belakang keuangan atauakuntansi terhadap manajemen laba. Hasil ini menunjukkan bahwa efektifitas tatakelola perusahaan masih rendah dan anggota komite audit yang memiliki latar belakangkeuangan atau akuntansi harus mewaspadainya.

STRATEGI KEBIJAKAN PENINGKATAN DAYA SAING PRODUK INDONESIA MELALUI PEMBENTUKAN KAWASAN EKONOMI KHUSUS (KEK) Soesilowati, Etty; ., Widiyanto
Journal of Management and Business Vol 11, No 1 (2012): MARCH 2012
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This research was intended (1) to conduct deep examinations on the preparedness of KEK (Special Area for Economic Activity) infrastructures and the related institutions for investors. (2) to conduct the relevant cost-benefit analyses. This research employed quantitative and qualitative approaches. The analyses showed that there were really infrastructure supports (a sea harbor for exports, roads of national class, by pass, a tolled highway, railroads, an international airport and ample electricity), vendor supports (3,339 big- and medium-size industries, 644,000 small industries, a metal industrial center, 524 manufacturers and 873 export-oriented industries) and human resource supports (9 State-owned Colleges, 332 Private Colleges, 782 Vocational High Schools, 19 Private Work Training Centers and 2 State-owned Work Training Centers). Based on an assumption of an average price of Rp. 45,000/m for land and an average cost of Rp. 60,000/nT for filling out 2-meter deep coastal areas, it can be concluded that the recommended project should be continued because it has positive cashflows and net-cashflows as well as relatively high B/C ratio (19 kali). However, it has a relatively long waiting time for ROI (at least 25 years) and small IRR (7.7%).

FACTORS OF COFFEE SHOP REVISIT INTENTION AND WORD-OF-MOUTH MEDIATED BY CUSTOMER SATISFACTION Ayya Sofia; Christian Haposan Pangaribuan; Martinus Fieser Sitinjak
Journal of Management and Business Vol 19, No 1 (2020): MARCH 2020
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

To create value that would surpass the expectation of coffee drinkers is pivotal for coffee shop business. However, only a few businesses are able to provide better and non-homogenous value for the customers. The main factors that would influence customer satisfaction of coffee shops are still yet to be further explored. Hence, this study aims to look into the determinants of customer satisfaction of coffee shops and to examine its influence towards revisit intention and word-of-mouth. Online survey questionnaires were distributed to the customers and 155 samples were gathered from March to June 2018. The findings showed that atmosphere and service quality factors had positive effects on customer satisfaction, while the variety of menu was not significant to the satisfaction, the fact that the satisfied customers would likely have the intention to revisit and spread word-of-mouth

DOES PRE-OPENING SESSION IMPACT MARKET VOLATILITY AND LIQUIDITY? Luluk Kholisoh; Sri Hermawati Gunadarma
Journal of Management and Business Vol 9, No 2 (2010): SEPTEMBER 2010
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

On February 4, 2004, the Indonesian Stock Exchange (IDX) was implemented the changed its trading rules from continuous open to opening call, called pre-opening session. The purpose of this trading rules changed is to improve market liquidity. Previous study found that the opening call would reduce the volatility and spread at the opening call than the continuous open. These studies analyze market volatility and liquidity (trade base and order base) using intra-day data from the Indonesian Stock Exchange, where this market uses pre-opening session as the opening call. More than 100,000 transactions were used in this study with one- month period. The results of this study are contradicts to the previous studies. Using the opening call does not reduced market volatility, especially at the opening trade. The opening trade is more volatile then closing trade. Using the opening call do not impair on liquidity, especially for high volume stocks, based on trade or based on order. This phenomenon was contradicts to the conventional wisdom which suggests that thinly traded stocks is better in call trading method while the continuous auction method is preferred for heavily traded stocks.

THE RISK OF BEING UNSYSTEMATIC AND STOCK RETURNS: THE EMPIRICAL TEST ON CAPITAL VALIDITY OF CAPITAL ASSET PRICING MODEL Arfiana Rachel
Journal of Management and Business Vol 13, No 2 (2014): SEPTEMBER 2014
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

The objective of this research is to analyze the effect of idiosyncratic risk to stock return on Indonesia Stock Exchange. To test these variables, the study applied two pass regression with time series data of stock return LQ45 and stock price index from January 2014 - December 2014. The estimation method used in the first pass regression was selected by characteristics of the return data, that is EGARCH (1,1) method for heterokedasticity data and Ordinary Least Squares for constant variance data. Specifications on the second pass regression models using cross section data, that is month by month cross sectional regression of 30 stock portfolios, which aim to identify unsystematic risk role in explaining the behavior of the return from stock portfolio. The findings of this study indicate that unsystematic risk has insignificant effect on stock return. These findings support the statement postulated in Capital Asset Pricing Model (CAPM), that the only relevant risk in explaining the return of stock only systematic risk, so there is no statistical evidence is strong enough to declare that the unsystematic risk can play a role in explaining the movement of stock return.

STRATEGI PENINGKATAN KINERJA DAN PERAN USAHA KECIL DAN MENENGAH (UKM) PENGOLAH PRODUK BERBASIS PANGAN Musran Munizu
Manajemen dan Bisnis Vol 12, No 1 (2013): March 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This study aimed to identify both internal factors and external that determined the food basedSMEs performance, to know the role of SMEs in the supply of food-based products for thecommunity, and to formulate strategies to improve the food based SMEs performance inMakassar. The population of this study was 119 firms. The number of respondents was 60entrepreneurs. Sample selection used simple random technique. Data were analyzed usingdescriptive analysis method, and analitical Hierarchy Processes (AHP). Processing the data usingboth SPSS 16.00 and Super Decision 1.60. The results showed that market availability, long ofbusiness, quality control, business management, and sales promotion as internal factors thataffected SMEs performance, and then access to capital, access to information market, probusinessgovernment policies, interest rate loans and technical assistance as external factors.Role of SMEs in providing food-based products for the community was included in goodcategories with an average value (mean) = 3.55. Entrepreneurs should maintain the importantfactors in determining the performance, with constant improvements in the factors that are lessimplementation, in order to obtain best performance.Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor eksternal dan internal yangmenentukan kinerja usaha kecil dan menengah (UKM) pengolah produk berbasis pangan,mengetahui perannya dalam menyediakan produk-produk berbasis pangan bagi masyarakat, danmerumuskan strategi untuk meningkatkan kinerja UKM pengolah produk berbasis pangan diKota Makassar. Populasi penelitian sebesar 119 perusahaan. Jumlah sampel responden sebesar60 orang pengusaha. Penentuan besarnya sampel menggunakan teknik acak sederhana. Datadianalisis dengan menggunakan metode Analisis Deskriptif, dan Analitical Hierarchy Processes(AHP). Pengolahan data menggunakan program SPSS 16.00, dan Super Decision 1.60. Hasilpenelitian menunjukkan bahwa faktor-faktor penting dan prioritas yang menentukan kinerjaUKM adalah ketersediaan pasar, lama berusaha, pengendalian kualitas, manajemen usaha, danpromosi penjualan sebagai faktor-faktor internal, dan akses permodalan, akses informasi pasar,kebijakan pemerintah yang pro bisnis, tingkat bunga pinjaman dan bimbingan teknis sebagaifaktor-faktor eksternal. Peran UKM dalam menyediakan produk-produk berbasis pangan bagimasyarakat termasuk dalam kategori baik dengan nilai rata-rata (mean)= 3,55. Pengusaha UKMharus mempertahankan pelaksanaan faktor-faktor penting penentu kinerja usahanya, dengantetap melakukan perbaikan pada faktor-faktor yang masih kurang pelaksanaannya, agarmendapatkan kinerja yang lebih baik.

STUDENT PARENT PERCEPTION TOWARDS CONSUMER BASED BRAND EQUITY Jilly Jo Haryanto; Andy Susilo Lukito Budi
Journal of Management and Business Vol 10, No 2 (2011): SEPTEMBER 2011
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

It can be argued that parental role in selecting which university should a student candidate take is instrumental. With the rapidly growing Indonesia higher education industries over the last ten years, study in brand equity area focussing on the parent’s perception towards the brand equity of a university become more and more crucial. This study investigates student parent’s perception using five variables of consumer based brand equity from Lassar et al. (1995) in a private university in Jakarta (University X). There are two different departments to be compared with in order to know whether there are differences in brand equity perception between student parents from both departments. The result shows most variables are indifference with exceptions in three questions and the three questions relate to performance and attachment concerning quality and long-term commitment. Implication and suggestion have been promoted according to the result.

ANALISIS EKONOMI TERHADAP PENYELESAIAN PELANGGARAN HAK CIPTA INDONESIA Budi Agus Riswandi
Journal of Management and Business Vol 4, No 1 (2005): MARCH 2005
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Indonesian law for intellectual property right is establish in UU No. 19 Tahun 2002. This law is one of the law that categorized in economic scope. According to the scope this law should be able to stimulate and develop Indonesian economy. One of the measurement of the objective achievement of this law is by doing economy analysis for this law. This paper will discuss economy analysis for this law regarding to the benefit aspect, especially in law enforcement.

INDONESIAN CAPITAL MARKET REACTIONS FOR THE ELECTION OF DONALD TRUMP AS UNITED STATES PRESIDENT (EMPIRICAL STUDY ON MULTINATIONAL COMPANIES LISTED ON THE INDONESIA STOCK EXHANGE) Daniel Christopher; Layyinaturrobaniyah .
Journal of Management and Business Vol 18, No 1 (2019): MARCH 2019
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

This study aims to determine the market reaction to the announcement of the Donald Trump as the elected President of the United States, as seen from the performance of the shares of multinational companies on the Indonesia Stock Exchange (BEI) and tests market efficiency in a half-strong form. This research uses purposive sampling technique with samples of 24 multinational companies and uses a market model to calculate abnormal return. The results show that first, there are significant average abnormal returns at t-6, t-4, t-3, t-2, then at t + 1 to t + 7 and negative cumulative average abnormal returns. Second, there are smaller but significant average abnormal returns after Donald Trumph's announcement as President of the United States than average abnormal returns before the announcement during the window period. Third, trading volume activity decreases significantly after the announcement of Donald Trump as the elected President of the United States. The results of the research prove that the market reacts to the announcement of Donald Trump as the elected President of the United States or it can be said that the announcement has a negative information content on the performance of the stock market represented by the stock performance of multinational companies. In addition, these results prove that the Indonesian capital market is not efficient in half-strong form due to information leakage and reaction that is quite slow in responding to the announcement of Donald Trump as the elected President of the United States.

Page 17 of 52 | Total Record : 515

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Erna Andajani

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ernajani@staff.ubaya.ac.id

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editor@journalmabis.org

Editorial Address
Raya Kalirungkut, Surabaya 60293

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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