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MABIS: Manajemen dan Bisnis
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 544 Documents
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Revisiting the relationship between leverage and firm value: does managerial ownership matter? Hermeindito Hermeindito; I Wayan Nuka Lantara
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1080

Abstract

This study aims to revisit the role of managerial ownership (MOWN) on the relationship between leverage and firm value. This study develops a non-monotonic model to test the managerial entrenchment hypothesis regarding the substitution of leverage and managerial ownership, and its impact on firm value. This study uses a sample of 108 manufacturing firms listed on the Indonesia Stock Exchange from 2014 to 2018, with a total of 540 firm-years. Using a weighted two-stage least squares, this study finds that the relationship between leverage and firm value is inverted N-shaped in firms without MOWN, and convex asymmetry in firms with MOWN. The first negative slope is greater than the subsequent negative slopes in firms without MOWN, indicating that underinvestment and managerial entrenchment issues are more sensitive than the trade-off between debt tax shield and default risk. Conversely, firms with MOWN are more directed towards the issue of trade-off theory. Firms with MOWN have lower performance than firms without MOWN, which implies that there is a critical problem in the selection of executives based on ownership structure, rather than on professional competence and skills.
From AI to startup “Dreams”: How confidence and cost shape entrepreneurial intentions among accounting students Lailatun Nafisa; Ach Maulidi
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1115

Abstract

This study examines how AI-related capabilities influence entrepreneurial intention through the role of entrepreneurial self-efficacy and cost mindfulness among accounting students. The study focuses on three dimensions of AI capability, including AI ambidexterity, AI literacy, and AI utilisation, to understand how these elements contribute to the development of perceived entrepreneurial ability. Data were collected from university students and analysed using SmartPLS to assess both measurement and structural models. Practically, we used questionnaires distributed to accounting students in a particular university. In terms of the research procedure, the data collection process was carried out through direct engagement with students. The findings show that AI ambidexterity, AI literacy, and AI utilisation have significant relationships with entrepreneurial self-efficacy, highlighting that different forms of capability contribute in complementary ways. Entrepreneurial self-efficacy is also found to have a significant effect on entrepreneurial intention and mediates the relationship between AI-related capabilities and intention. In contrast, cost mindfulness does not show a direct effect on entrepreneurial intention, although it plays a moderating role in shaping how self-efficacy translates into intention. These results suggest that entrepreneurial intention is formed through a process where capability is interpreted as confidence before influencing action. The study contributes to lietrature by offering a more integrated understanding of how technological capability, self-perception, and resource awareness interact in shaping entrepreneurial intention in a digital context.
Mediating role of green banking in enhancing non-financial performance: evidence from Indonesian commercial banks Fangky A Sorongan; Steph Subanidja; Djoko Hanantijo; Mohammad Hidir Baharudin
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1097

Abstract

This study investigates the mediating role of green banking in connecting sustainable organizational culture, green innovation capability, and bank reputation to the non-financial performance of Indonesian commercial banks. Although prior research largely emphasizes financial outcomes of green banking, its impact on non-financial dimensions such as operational efficiency, innovation, and reputation remains underexplored in emerging markets like Indonesia. A quantitative approach was employed, utilizing structural equation modeling (SEM) with AMOS on survey data from 270 respondents in the Indonesian banking sector. Findings show that green banking has a direct and significant positive effect on non-financial performance. Importantly, sustainable organizational culture, green innovation capability, and bank reputation affect non-financial performance solely through the full mediation of green banking practices. The results highlight that internal sustainability values and reputational assets yield no direct performance benefits unless embedded in concrete green banking initiatives. This underscores the need for banks to prioritize substantive implementation of sustainable products, eco-friendly operations, and regulatory compliance to gain competitive advantage in Indonesia’s green and digital economy.
Emotional arousal as a psychological bridge: how digital stimuli shape hedonic and impulsive consumption Lady Lady; Cristina Anggrena; Lily Purwianti; Andina Fasha; Ronny Firdiansyah Arief
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1134

Abstract

In the rapidly evolving digital landscape of Indonesia, the psychological mechanisms driving live streaming commerce (LSC) remain conceptually fragmented. This study seeks to bridge this gap by investigating how streamer attractiveness, para-social interaction, and information quality collectively shape consumer behaviors within the Stimulus-Organism-Response (S-O-R) framework. This research utilizes a quantitative design, whereby 273 valid responses from Indonesian consumers were collected via purposive sampling. Data were rigorously analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart-PLS 4.0 to validate both direct and mediating effects. The findings reveal that all environmental stimuli significantly drive emotional arousal, which functions as the absolute primary catalyst converting digital engagement into hedonic and impulsive consumption behaviors. Notably, arousal serves as a functional substitute for traditional trust in collectivist markets, representing a massive driver for shopping pleasure. This study advances the S-O-R framework by validating emotional arousal as the critical psychological bridge to spontaneous consumption. Managers should prioritize "relational commerce" by fostering "digital friend" personas to sustain affective resonance in high-velocity digital environments.
Understanding Gen Z’s AI adoption for travel planning and recommendation intent Adhika Putra Wicaksono; Muhammad Izharuddin
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1227

Abstract

Artificial intelligence (AI) has transformed travel planning by providing personalized recommendations, interactive assistance, and more efficient decision-making processes. Despite the growing adoption of AI technologies in tourism, limited studies have examined how younger travelers embrace these technologies and subsequently recommend them to others. This study investigates the factors influencing Generation Z’s intention to use AI for travel planning and their willingness to recommend AI-based travel planning tools. Extending the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), this study collected data from 216 Indonesian Generation Z respondents who had prior experience using AI for travel planning and analyzed the data using Partial Least Squares Structural Equation Modeling and Multi-Group Analysis. The findings indicate that facilitating conditions, hedonic motivation, and habit are the primary drivers of Generation Z’s intention to use AI for travel planning, which subsequently encourages their willingness to recommend AI technologies to others. Conversely, performance expectancy, effort expectancy, and social influence do not appear to play a substantial role in shaping adoption intentions. The findings suggest that tourism practitioners and AI developers should prioritize enjoyable, engaging, and seamlessly integrated digital experiences to encourage broader adoption and recommendation of AI-assisted travel planning technologies among younger travelers.
The strategy of digital wholesale banking transformation: navigating the banking ecosystem Lufina Mahadewi
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1098

Abstract

The study explores the strategy of wholesale banking’s digital transformation as a central solution for integrating the digital banking ecosystem across the entire customer-centric value chain, while addressing challenges related to the complexity of transaction structures and the relationship model. A qualitative case study of a leading wholesale bank in Indonesia is used to uncover wholesale banking digitalization strategies for a holistic transformative strategy for the banking financial ecosystem. Thematic analysis of semi-structured interviews with 16 senior executives in relationship and transaction banking managers and triangulated with bank’s reports and websites. The results reveal four thematic themes: single sign-on digital wholesale platform, omnichannel touchpoints, the use of artificial intelligence, and big data analytics. This study contributes to the theory of dynamic capabilities and open innovation by identifying the transformative and strategic dynamics of wholesale digitalization and its role in navigating the orchestration of the banking ecosystem by emphasizing the role of digital capabilities in extracting the potential value chain. This study provides a nuanced understanding of wholesale digital platform solutions for banks, serving as a reference for providing access across the entire banking ecosystem by forming partnerships within the ecosystem, leveraging artificial intelligence, personalizing transactional suites, and implementing seamless onboarding. Keywords: Digital Wholesale Banking Strategy, Digital Banking Ecosystem, Open Innovation, Dynamic Capabilities, Single Sign-On Digital Wholesale Platform, Omnichannel  Touchpoints, Artificial Intelligence, Big Data Analytics 
Green finance mechanisms and the impact on the sustainbility reporting of Small and Medium Enterprises (SMEs) Erna Retna Rahadjeng; Chalimatus Sa'diyah; Novi Puji Lestari; Iva Khoiril Mala
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1081

Abstract

Sustainability reporting is an important issue for micro, small, and medium enterprises (MSMEs), particularly in the food and beverage, manufacturing, and agriculture sectors. Its quality and credibility depend not only on financial resources and innovation capability but also on structured, rational, and environmentally oriented investment decision-making. This study examines the effect of green finance, green innovation, and green technology on MSME sustainability reporting, both directly and indirectly through green investment decision-making. Using a quantitative approach, data were collected from 300 MSME owners and analyzed with Structural Equation Modeling (SEM) using AMOS. The results show that green finance, green innovation, and green technology have a positive and significant effect on sustainability reporting, both directly and through the mediation of green investment decision-making. These findings indicate that improving the quality and credibility of sustainability reporting requires not only access to green resources and innovation capabilities but also well-planned green investment decisions. This study highlights the importance of integrating financial resources, innovation, technology adoption, and environmentally oriented investment decision-making to strengthen sustainability reporting practices. Therefore, MSME managers are encouraged to develop systematic green investment mechanisms to improve the effectiveness and substance of sustainability reporting.
AI adoption, green fintech, and digital financial literacy: effects on sustainability disclosure and firm performance Diyah Pujiati
Manajemen dan Bisnis Vol 25, No 3 (2026): November 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i3.1129

Abstract

This study examines how the use of AI, Green FinTech, and digital financial literacy contribute to sustainability reporting and performance of manufacturing firms in Indonesia. Based on Resource-based, Stakeholder and Legitimacy theories, a complete model is developed and tested with sustainability reporting as a mediator and environmental regulations as a moderator. Data are collected from 233 managers  who have been purposefully sampled because of their involvement with financial accounting, fiscal control and ESG activities. The results of a Partial Least Square analysis show that AI adoption, Green FinTech, and digital financial literacy increase reporting on sustainable practices therefore increasing firm performance. The results suggest that the effect of sustainable reporting is not statistically significant, demonstrating that it has been only partially integrated into the reporting process. The results also demonstrate that reporting sustainability practices mediates the relationship between digital capabilities and firm performance, while environmental regulations increase the relationship between sustainability practices and firm performance. The study contributes to existing theory by extending the RBV and Stakeholder perspectives relative to digital transformation and sustainability practices
Beyond liquidity: financial flexibility, operational efficiency and dynamics on firm value during economic shocks Yanti Budiasih
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1091

Abstract

Recent global economic disruptions have increased uncertainty in capital markets and challenged firms in maintaining firm value. In such conditions, firms require both financial resilience and operational capability to sustain competitiveness and market confidence. This study aims to examine the influence of financial flexibility, leverage, and operational efficiency on firm value and to explore how these mechanisms operate across different economic phases. The study uses panel data from manufacturing firms listed on the Indonesia Stock Exchange during the period 2020–2025. The findings indicate that financial flexibility and operational efficiency positively influence firm value, while leverage negatively affects firm value. The results further show that financial flexibility plays a stronger role during crisis periods by helping firms maintain liquidity and financial stability. In contrast, operational efficiency becomes more important during recovery periods as firms focus on improving productivity and competitiveness. In addition, operational efficiency partially mediates the relationship between financial flexibility and firm value. These findings highlight the complementary role of financial and operational capabilities in sustaining firm value under economic shocks.
A systematic literature review (SLR): analysis of budget management accountability in local government agencies Alfred Labi; Paltiman Lumban Gaol; Satunggale Kurniawan
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1119

Abstract

Accountability in budget management in local government agencies is a crucial issue in public governance because it is directly related to fiscal transparency, the quality of public services, and public trust in local government. This study aims to analyze the construct of budget management accountability in the scientific literature, identify factors influencing its strengthening, and map the main challenges faced in the practice of local budget management. The study uses a systematic literature review approach by examining relevant scientific articles through a systematic search, selection, and synthesis process based on the main research themes. The results of the study indicate that accountability in local government budget management is shaped by the relationship between the quality of financial reporting, the effectiveness of audits and supervision, the digitalization of financial management systems, and information transparency and public participation in the budget process. The findings also show that strengthening accountability depends not only on administrative compliance, but also on institutional capacity, apparatus competence, and the quality of information infrastructure that supports local fiscal governance. This study contributes to strengthening the conceptual understanding of local government budget accountability as a multidimensional phenomenon, while providing an analytical basis for policy development and further research oriented towards more transparent, responsive, and sustainable budget governance.

Page 54 of 55 | Total Record : 544

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