cover
Contact Name
Rahmat Novrianda Dasmen
Contact Email
jpmitech@binadarma.ac.id
Phone
+6289610838396
Journal Mail Official
fitriasuri@binadarma.ac.id
Editorial Address
Universitas Bina Darma Fakultas Ekonomi & Bisnis Jalan Jend. A. Yani 13 Ulu No.3 Palembang
Location
Kota palembang,
Sumatera selatan
INDONESIA
MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Articles 6 Documents
Search results for , issue "Vol 16 No 1 (2017)" : 6 Documents clear
Determinan Tingkat Kemandirian Keuangan Daerah pada kabupaten/Kota di Provinsi Sumatera Selatan Verawaty Verawaty; Septiani Fransisca; Richa Rahmawati
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.914 KB) | DOI: 10.33557/mbia.v16i1.59

Abstract

This research was aimed to test the effect of local own source revenue (PAD), general allocation fund, special allocation of fund, revenue-sharing fund, other legitimate income as the determinants to the level of local financial independence in South Sumatra. Data was obtained from the budget realization report from 2013-2014. Determination of samples was 17 local governments in South Sumatra. The data were secondary data obtained from Central Agency on Statistics (BPS). The results showed that PAD had significant positive effect on the level of local financial independence. The general allocation fund, revenue-sharing fund, and other legitimate income had significant negative effect on the level of local financial independence. The special allocation fund got the negative effect but not significant on the level of local financial independence.
Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Laila Rokhmah; Euis Komariah
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.26 KB) | DOI: 10.33557/mbia.v16i1.60

Abstract

This study was aimed to determine how much influence of mudharabah financing and musyarakah financing to profitability by using ratio return on assets (ROA). The method was descriptive quantitative research. The samples used were 4 Islamic Banking for 5 years reserach period and 20 financial statements data. Sample were taken by using purposive sampling technique. The method used for data collection was using an external secondary data and literature in the form of annual financial statements. The analysis used multiple linear regression. The results showed that mudharabah and musyarakat financing have a significant effect simultaneously on the profitability. The partial test results showed that mudharabah financing has a significant effect on the profitability while musyarakah financing has no significant effect on the profitability
Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.938 KB) | DOI: 10.33557/mbia.v16i1.61

Abstract

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.
Hubungan Antara Gaya Kepemimpinan dengan Manajemen Konflik pada Karyawan PT Inti Bharu Mas Palembang Osni Mustika Weni; Rina Oktaviana
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222 KB) | DOI: 10.33557/mbia.v16i1.62

Abstract

Study was aimed to determine the relationship between leadership style with conflict management. The population in this study was 120 subjects and sampled was 89 subject. This research used proportional random sampling technique. Researched measuring instruments used the leadership style scale and conflict management scale. Results of the analysis data showed the division of Unilever correlation coefficient (R) of 0.564 with a coefficient of determination (r square) of 0318, as well as the value of p= 0, 0000, then the division of Shell's correlation coefficient (R) of 0,360 with (square r) of =0.397, correlation coefficient in the division of Dua Kelinci (R) of 0.934 with a coefficient determinant (square r) of 0.872. Contribution of independent variables on the dependent variable of 31.8% in the division of Unilever, then 39.7% in the division of Shell, and 87.2% in division of Dua Kelinci.
Pengujian Koalisi Likuiditas, Solvabilitas dan Profitabilitas Terhadap Harga Saham (Perusahaan Sektor Pertanian Terdaftar di ISSI) Sri Delasmi Jayanti; Lidia Desiana; Aryanti Aryanti
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.139 KB) | DOI: 10.33557/mbia.v16i1.63

Abstract

This research was aimed to find out the coalition liquidity, solvency, and profitability testing of stock prices. The population in this research was agricultural companies listed in the ISSI registered in the period 2013-2016 as many as 14 companies. The sample used in this research were only six companies by using sampling technique based on purposive sampling. The results showed that the variables CR, and DAR partially had no significant effect on stock prices. For ROE variable partially had a significant positive effect on stock price. While the simultaneous variables CR, DAR, and ROE had significant influences on stock prices. And based on test results, determination coefficient showed that Adjusted R2 value in regression model of 47% while the remaining 53% was influenced by other factors not included in the regression model.
Pengembangan Pemasaran Sektor Kepariwisataan pada Dinas Kebudayaan dan Pariwisata Kota Palembang Wendy Liana
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.55 KB) | DOI: 10.33557/mbia.v16i1.64

Abstract

The purpose of this research was to know the development of marketing in Department of Culture and Tourism the City of Palembang. This research used quality methods. The data was the primary data and secondary data. Data collection techniques were interview documentation and observation. The result showed that the development of tourism marketing sector were still not enough based on promotional activities carried out of the advertising and sales support which were not optimal. Human resources had been optimal, but just need to be adapted as well as developing tourist village. The development of new products need to be optimized especially in tourism. This research result recommended that the Department of Culture and Tourism the City of Palembang must increase promotion activities, adding to the amount tour guide, and also development of new tour object.

Page 1 of 1 | Total Record : 6