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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 17 No 2 (2018)" : 6 Documents clear
Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Rolia Wahasusmiah
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.631 KB) | DOI: 10.33557/mbia.v17i2.317

Abstract

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).
Analisis Penerapan Program GMP dan 5P Terhadap Kinerja Karyawan di PT Kalbe Morinaga Indonesia Halily Sofyan Al Hasan; Muhammad Ali Akbar; Ade Elza Surachman
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.117 KB) | DOI: 10.33557/mbia.v17i2.338

Abstract

This study aim is to know the effect of the implementation of Good Manufacturing Practices Program, 5P Program related on Employee Performance at PT. Kalbe Morinaga Indonesia. This research is located in PT. Kalbe Morinaga Indonesia with 390 people population and the sample taken is 84 people using stratified random sampling technique with Slovin formula which is conducted from May to June 2018. Approachment to data analyze using Partial Least Square (PLS), namely Smart-PLS 3.0. Based on the analysis results obtained that Good Manufacturing Practices Program has a positive effect on Employee Performance and 5P Program also has a positive effect on Employee Performance.
Analisis Pengaruh Motivasi, Pelatihan dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT Multi Data Palembang Agung Indriansyah
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.181 KB) | DOI: 10.33557/mbia.v17i2.342

Abstract

Job satisfaction and job motivation are directly related to staff performance. Job satisfaction and job motivation experienced by staff could reduce or increase staff performace. Staff who feels satisfied with the job obtained will be motivated to increase his/her performace, consequently it will impact on improving the company performance overall. This research was done at the Indonesia based PT Multi Data Palembang. The aim of the research is to investigate the effect of staff performace relation to the job satisfaction and job motivation that has been moderated by job duration. The samples number determined in this research are 30 respondents and used sampling purposive method. As independent variables are job satisfaction and job motivation, and its variable moderating is job duration, while its dependent variable is staff performance. The results of the analysis is using moderated regression are the job Motivation Variable, job Training variable and job satisfaction are positively influenced to staff performance, and the job duration variable moderated job satisfaction to the staff performance, meanwhile job duration variable did not succeed to moderate job motivation to staff performance.The result of the analysis could be known that 22 percent variation of staff performance could be explained by independent variable and moderating variable that has been examined in this research and 78 percent by the other factors outside the model.
Pengaruh Kepemimpinan, Motivasi Kerja dan Komunikasi Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Estiningsih Estiningsih
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.348 KB) | DOI: 10.33557/mbia.v17i2.344

Abstract

This study includes explanatory namely a study model to find and explain causal relationships between variables through testing hypotheses that use a quantitative approach with qualitative analysis which intends to explain the causality relationship between variables through hypothesis testing and analysis of the research variables. By testing the influence between variables related to Leadership, Communication, Employee Performance and Job Satisfaction.The results of the study that the effect of variable job satisfaction (Y1) is influenced by leadership (X1), motivation (X2) and communication (X3) together by 42.9% while the remaining 57.1% is influenced by other variables outside this research model. While the effect of variable employee performance (Y2) is influenced by leadership (X1), motivation (X2), communication (X3) and work satisfaction (Y1) together by 45% while the remaining 55% is influenced by other variables outside this research model.
Menumbuhkan Jiwa, Perilaku dan Nilai Kewirausahaan Dalam Meningkatkan Kemandirian Bisnis Deddy Hendarwan
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.486 KB) | DOI: 10.33557/mbia.v17i2.345

Abstract

Attitudes and behaviors are the unity of a person's character which is formed by habit everyday. Entrepreneurial behavior is influenced by internal and external factors. These factors are ownership rights (property right, PR), abilities / competencies (competency / ability,), and incentives while external factors include the environment thus Attitudes and behavior can be changed by oneself and / or there are environmental pressures / influences. there is an influence from within themselves and from outside the environment to associate then grow indi attitudes and specific behaviors. It is necessary to anticipate small businesses’ difficulties by conducting an empirical study on the entrepreneurial spirit, entrepreneurial values, and assessment of entrepreneurial behavior that may affect the realization of independence efforts. This study aims to analyze the influence of entrepreneurial spirit and entrepreneurial values on entrepreneurial behavior to create business independence. The findings show that the entrepreneurial spirit has a direct positive influence on entrepreneurial behavior and positive indirect effect on the business independence.
Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals Siti Wafiqoh Maulidiyyah Nurul Ichsany; T. Husain
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.451 KB) | DOI: 10.33557/mbia.v17i2.343

Abstract

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.

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