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INDONESIA
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 567 Documents
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Inclusive banking financing, financial literacy, and social innovation: strategies for MSME resilience and performance Husriah Husriah; La Sudarman; Sudarnice Sudarnice; Rias Supradani
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.v25i3.1209

Abstract

This study analyzes how inclusive banking finance, financial literacy, and social innovation are transformed into MSME performance through business resilience in Baubau City. The study employs a sequential explanatory mixed-methods design. Quantitative data were obtained from 150 MSME owners and analyzed using PLS-SEM with SmartPLS 4, followed by a thematic analysis of in-depth interviews with six key informants to explain the patterns found in the quantitative results. Inclusive banking finance, financial literacy, and social innovation have a positive and significant impact on MSME resilience. Inclusive banking finance also has a direct and significant impact on performance, whereas the direct effects of financial literacy and social innovation on performance are not significant. MSME resilience has a positive and significant impact on performance and mediates all antecedent relationships partially for inclusive banking finance and fully for financial literacy and social innovation. The model explains 85.8% of the variance in resilience and 86.4% of the variance in performance. Qualitative findings indicate that financing strengthens liquidity and operational continuity, financial literacy improves cash flow discipline and risk preparedness, and innovation enhances adaptive capacity. Thus, MSME resilience is positioned as a conversion mechanism that transforms financial resources and innovation capabilities into more sustainable MSME performance.
Environmental accounting curriculum construction: a study from environmentally challenging site Fidelis Arastyo Andono; Ach. Maulidi; Jantje E. Lekatompessy
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.v25i3.1111

Abstract

This study explores how environmental awareness is constructed and enacted within accounting curriculum development in environmentally fragile regions of Indonesia. Grounded in Schatzki’s theory, the research views curriculum construction as a moral and epistemic process shaped by understandings, rules, and teleoaffective structures that guide educators’ reflective actions. Within this study, semi-structured interviews were conducted with nine accounting academics from six universities under LLDIKTI XII to discover how sustainability values are internalised and translated into pedagogical and institutional practices. The findings suggest that curriculum development operates as a living practice of collective reflection, professional dialogue, and moral engagement where educators integrate environmental awareness across ethics, management, and locally contextual modules. Moreover, professional networks emerge as dialogic practice sites where academic and professional logics converge to co-construct curriculum legitimacy. Theoretically, the study extends Schatzki’s notion of social sites by conceptualising curriculum as an evolving ecology of moral practice linking sustainability, ethics, and professional identity. Practically, it calls for institutional frameworks that promote reflective curriculum forums, collaborative networks, and sustainability-driven pedagogical rewards. Through this integration, accounting education becomes a site for developing moral agency and ecological accountability in regions facing acute environmental challenges.
Digital literacy, organizational activities, and self-efficacy in students’ career readiness: career adaptability as a mediator Syafa Ramadhina Alaida Azzahra; Muhammad Ridwan Basalamah; Khalikussabir Khalikussabir
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.v25i3.1260

Abstract

As digitalization advances, workplace demands become increasingly complex, requiring students to possess not only academic competence but also digital, experiential, psychological, and adaptive resources. This study examines the effects of Digital Literacy, Organizational Activities, and Self-Efficacy on Career Readiness, with Career Adaptability as a mediating variable. A cross-sectional quantitative survey was conducted among 85 students from the Faculty of Economics and Business, Islamic University of Malang, using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0.9.4. The results show that Digital Literacy and Self-Efficacy have significant positive effects on Career Adaptability, whereas Organizational Activities do not significantly affect Career Adaptability. Career Adaptability, Digital Literacy, and Organizational Activities have significant positive effects on Career Readiness, whereas Self-Efficacy has no significant direct effect. Career Adaptability significantly mediates the effects of Digital Literacy and Self-Efficacy on Career Readiness, but not the effect of Organizational Activities. These findings indicate that Career Readiness is shaped through different mechanisms: Digital Literacy operates both directly and indirectly, Organizational Activities primarily operate directly, and Self-Efficacy primarily operates through Career Adaptability.
What drives financial management behavior among gen Z BNPL users? Financial attitude as mediator Munir Nur Komarudin; Nurul Siti Jahidah; Fauziyah Adzimatinur; Dodi Dodi; Windy Nur Salsabilla
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.v25i3.1261

Abstract

Buy Now Pay Later (BNPL) is a growing trend among Gen Z consumers, with implications for their financial management that have raised concerns. This research explores how financial attitude mediates the connection between financial literacy, ease of use, and lifestyle, impacting the financial management behaviors of Generation Z users of Shopee PayLater in Kuningan Regency, Indonesia. A sample of 115 participants was selected using non-probability purposive sampling, and the data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings highlight that both financial literacy and lifestyle positively influence financial attitude, whereas the ease of use negatively affects financial attitude. Financial literacy, PayLater ease of use, and financial management behavior are positively correlated, while lifestyle exhibits a negative correlation. Financial attitude is essential in all three preliminary relationships and helps financial management. The results emphasize the importance of Financial Literacy, PayLater Ease of Use, and Lifestyle on Financial Management Behavior. These findings have practical implications for targeted interventions by the OJK, fintech companies, and educational institutions to improve financial attitude among young digital credit users.
Strategic mapping of sustainable business excellence in creative industries: integrating PLS-SEM and PCA biplot analysis Siti Aliyati Albushairi; Nuril Huda; Iqbal Maulana Huda; Raden Andi Sularso
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.v25i3.1255

Abstract

Creative industries play a critical role in supporting tourism development. However, environmental uncertainty can disrupt their operations and limit their ability to achieve sustainable business excellence. This study examined the relationships among environmental uncertainty, Sustainable Collaborative People Value in Tourism Marketing (SCPVTM), innovation, creativity, and sustainable business excellence. It also evaluated agility as a moderating variable. The study focused on the sasirangan cloth and purun craft industries in South Kalimantan, Indonesia. Data were collected from valid questionnaire responses and analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that environmental uncertainty has a significant effect on both innovation and SCPVTM. The findings also indicate that creativity and innovation positively influence sustainable business excellence. However, SCPVTM does not significantly affect sustainable business excellence in this context. In addition, agility does not moderate the relationship between environmental uncertainty and creativity. These findings highlight the importance of innovation and creativity in strengthening sustainable business excellence in creative industries operating under uncertain environmental conditions.
When do investors price accrual information? Revisiting the accrual anomaly in Indonesia and Singapore Yanuar Dananjaya; Henry Soedarko; Deddy Marciano
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.v25i3.1277

Abstract

Traditional accrual anomaly research posits that investors often overlook the accrual component of earnings, leading to a negative correlation between current-period accruals and future stock returns. However, recent studies suggest this relationship has diminished. This research investigates whether total accruals correlate more with current-period stock returns than with those one year ahead, and whether this relationship varies between Indonesia and Singapore. We analyze panel data from Industrial Goods manufacturing firms listed in these countries from 2015 to 2024, using fixed-effects regression with a country interaction term and relevant control variables. Our findings reveal that total accruals do not significantly impact one-year-ahead stock returns but are significantly and negatively linked to current-period stock returns. The interaction between accruals and country is not significant, indicating no statistical difference in accrual pricing between the two markets. These results are consistent across both halves of the sample period, suggesting that accrual information may be integrated into stock prices sooner than the traditional accrual anomaly framework predicts.
Generation Z's sustainable consumption of eco-friendly products: mediating roles of cognitive dissonance and purchase intention Ni Putu Indah Cipta Dewi; Desak Made Febri Purnama Sari
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.v25i3.1259

Abstract

This study examines factors influencing sustainable consumption behavior among Generation Z consumers in Bali Province amid the rapid growth of fast fashion and the thrifting trend. Adapting the Stimulus-Organism-Response (S-O-R) framework to analyze the attitude-behavior gap, the study examines environmental concern, sustainability awareness, and knowledge of sustainability as determinants, with purchase intention and cognitive dissonance as mediating variables. Data from 230 Generation Z respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that knowledge of sustainability has a positive, significant direct effect on green consumption behavior, whereas environmental concern and sustainability awareness alone fail to trigger concrete action. Purchase intention successfully mediates the translation of ecological empathy into behavior, while cognitive dissonance fails to mediate this gap, as post-purchase guilt is neutralized by social normalization of thrifting culture. The novelty lies in extending the S-O-R model to highlight psychological anomalies among green fashion consumers, emphasizing purchase intention over cognitive dissonance in shaping consumption behavior. The study recommends that industry players shift marketing strategies from passive awareness campaigns toward initiatives that lock in purchase intent, and suggests future research explore disruptions within the social commerce ecosystem.

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