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MBIA

mbia
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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

Search results for , issue "Vol 17 No 3 (2018)" : 6 Documents clear

Kualitas Pelayanan Kesehatan Poli Gigi Rumah Sakit Kota Palembang Menti Youlanda
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Health service in hospital currently focuses on patient satisfaction that service quality becomes indicator of service used. The problem of this study was how about the health service quality at dental clinic of Myria Hospital Palembang. The aim was to know the health service quality at dental clinic of Myria Hospital Palembang. The study method was descriptive quantitative using questionnaire. The samples were 90 respondents by using purposive sampling technique. Data were analyzed by using descriptive statistic, factor analysis, and regression with significance 0,1. Output statistic result of Anova linear regression was 0,086 that indicated significant relation between health service quality and patient satisfaction. Health service quality at dental clinic of Myria Hospital Palembang is already good.

Pengaruh Pengembangan Karir dan Penempatan Kerja Terhadap Prestasi Kerja Karyawan pada PDAM Tirtanadi Provinsi Sumatera Utara Cut Ermiati; Dita Amanah; Dedy Ansari Harahap; Fitriani Tanjung
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aims to determine the effect of career development and work placement on employee work performance at PDAM Tirtanadi, North Sumatra Province. The population in this study were all employees per division, amounting to 182 employees. From the total population can be determined the number of samples in this study amounted to 65 people. The data analysis technique used is the t-test, f-test, multiple linear regression and determinant coefficient test using SPSS 22. From the calculation results using SPSS shows that there is an influence of career development on employee work performance, there is the influence of work placement on employee performance and there is the influence of career development and work placement on employee performance.

Karakteristik Pengguna Media Sosial Diah Isnaini Asiati; Septadiyanto Septadiyanto
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The development of technology has resulted in the development of communication media through social media. The use of this media varies in terms of its demographic characteristics, whereas the benefits of this media for each group are different. Therefore, to maximize the benefits of technological advancements, it is important to study the accuracy of the group of users. This study aims to determine the distinguishing characteristics of social media users. The study used a number of 93 samples taken in clusters. The results showed that there were no differences in the characteristics of social media users based on gender and religion. The characteristics of social media users are especially those who are students. This group has the highest frequency of use for entertainment and communication purposes.

Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan Terhadap Praktek Manajemen Laba Titi Andrayani; Fitriasuri Fitriasuri; M. Titan Terzaghi
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Earnings management is a condition where earning management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit. This research was aims to find out the effect of tax plan, managerial ownership, company size and deferred tax assets towards the profit management practices. As for the population in this study consisted of 144 manufacture company that registered on Indonesia Stock Exchange with one year of research period in 2016. This research was used purposive sampling. The amount of the company’s sample that fulfill this research’s criteria was 51 companies that meet the criteria of the research variable. The technique analysis that used in this research was multiple linear regression. The examiner’s results shows that the deferred tax assets have positive and significant effects towards the profit management, while the tax plan, managerial ownership and company size have negative and insignificant effects towards the profit management practice.

Analisis Pengaruh Konflik Keluarga dan Pekerjaan Terhadap Kepuasan Kerja pada Dosen di Perguruan Tinggi Swasta di Kota Prabumulih, Sumatera Selatan Maiza Fikri
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Conflicts of interest between family and work there in general is often experienced due to work properly guided so that job satisfaction can be created with good. Factors that affect the family-work conflict terhadapan satisfaction that type of work, work location, behavioral couples, and salary. The design of this study is descriptive quantitative research with taking three object in Colleges precisely on the other side of Palembang city namely the STMIK YPP Prabumulih, STIE YPP Prabumulih and STIE AL-Furqon. Methods of data collection using questionnaires, the number of respondents is 75 and using incidental sampling technique. This study aims to find out there is a family-work conflicts influence on job satisfaction at the faculty. Didgunakan analysis is simple regression analysis, analysis of correlation coefficients and coefficients of determination. By using simple regression can be concluded that the family-work conflict there is significant influence on job satisfaction with a P value of 0.000 ˂ value of 0.05, whereas the correlation analysis of the results obtained Person bivariate correlation between conflict and satisfaction is -0.421 which means there is no way the relationship between variable work-family conflict and job satisfaction variables, while the value of sig (2-tailed) obtained 0,000, which means a significant ˂ 0.05 then there were significant correlations (Ha accepted).

Analisis Nilai Manfaat Ekonomi Program CSR dan PKBL PT. Bukit Asam (Tbk.) Rabin Ibnu Zainal
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Corporate Social Responsibility (CSR) is a form of social responsibility from the business to also care about the conditions of the social environment around it. In this concept, businesses are not only required to realize their economic responsibilities in fulfilling the production of goods and services but are also asked to care about aspects of social and environmental responsibility affected by these production activities. PT. Bukit Asam (Tbk) (PTBA) as one of the companies engaged in coal mining in Muara Enim district, is also inseparable from the responsibilities that have been mandated in the form of related regulations and laws. PTBA as a BUMN is also mandated to implement the Partnership and Community Development Program (PKBL), which is also a form of CSR programs. In its implementation, if it is associated with the mandate of CSR and PKBL regulations, it is appropriate for the CSR-PKBL program not only to measure its business benefits, both in terms of the company's reputation, but also to continue to operate to the marketing aspects. However, CSR and PKBL must be able to provide economic benefits to the recipient community. For this reason, this study presents how the perspective of the community in seeing the CSR-PKBL program that has been conducted by PTBA to the community in Muara Enim Regency. The study was conducted in communities in 17 villages in 3 sub-districts identified as having received the CSR-PKBL program from 2014-2015. This study is useful for companies to provide a direction to the future CSR-PKBL program, and also to local governments to formulate policies related to the implementation of CSR-PKBL as mandated by law.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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