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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 8 Documents

Search results for , issue "Vol 18 No 1 (2019)" : 8 Documents clear

Analisis Kinerja Keuangan Perusahaan Sektor Pertambangan Antara PMA dan PMDN Di Bursa Efek Indonesia Abdul Basyith; Ismi Fadillah
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aims to compare the financial performance between foreign and domestic mining firms in Indonesia for a period of 2012-2016. Not only comparing the financial performance, this study is also aimed at analyzing the impact of liquidity ratio, solvability ratio and activity ratio on financial performance and at analyzing which ratio provides the highest contribution on the financial performance of foreign and domestic mining firms in Indonesia for a period of 2012-2016. The total sample employed is 15 foreign firms (PMA) and 15 domestic firms (PMDN). The independent variable used is liquidity ratio, solvability ratio and activity ratio in which each proxies used are current ratio (CR), debt to equity ratio (DER) dan total assets turnover (TATO). Meanwhile the dependent variable used is profitability ratio in which proxies used are return on assets (ROA) dan return on equity (ROE). The analysis technique used in this study is independent samples t-test and multiple regression equation. The results reveal that: (1) There is no significance difference of variance value for all variables (CR, DER, TATO, ROA dan ROE) between foreign and domestic firms; (2) Apart from CR, TATO, ROA and ROE, only debt to equity ratio (DER) shows a significance difference for foreign and domestic firms; (3) CR, DER, TATO, ROA and ROE for foreign firms is better than domestic firms; (4)Ccurrent ratio (X1), debt to equity ratio (X2), and total assets turnover (X3) have a positive and significant impact simultaneously on the financial performance for both return on assets (ROA) and return on equity (ROE) for foreign and domestic firms; (5) Total assets turnover (X3) is the only variable providing the highest contribution to the improvement of financial performance for both return on assets and return on equity for foreign and domestic firms.

Pengaruh Efisiensi Modal Kerja dan Likuiditas terhadap Profitabilitas (Studi kasus pada PT. MAYORA, Tbk Cabang Banyuasin) Anton Kurniawan; Agustinus Supriyanto
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi Modal Kerja dan Likuiditas terhadap Profitabilitas PT Mayora, Tbk. Data yang digunakan berupa data primer dan data sekunder, data primer yaitu laporan keuangan dan data keuangan lainnya yang diperoleh langsung dari PT Mayora, Tbk. Selain itu juga digunakan data sekuder yang dipeorleh dari internet, dan buku buku referensi lainnya. Metode analisis data yang digunakan adalah analisis deskriftif kualitatif dan kuantitatif. Analisis kuantitatif dengan menggunakan Regresi Linier berganda dan Uji asumsi Kalsik . Analisis deskiftif kualitatif yaitu dengan mengkaji dan menganalisis fakta dilapangan dan dibahas dengan menggunakan teori. Hasil penelitian menunjukkan bahwa efisiensi modal kerja dan likuiditas memiliki pengaruh yang cukup signifikan dengan nilaiu R Square 0,975 atau 97,5% efisiensi modal kerja danlikuiditas berpengaruh terhadap Profitabilitas PT Mayora Palembang, sedangkan sisanya yaitu 2,5% merupakan pengaruh faktor-faktor lain yang tidak diteliti pada penelitian ini seperti faktor penjualan. Hasil persamaan regresi linier berganda menunjukkan bahwa efisiensi dalam pengelolaan modal kerja sebesar 1% akan mengakibatkan kemampuan perusahaan menghasilkan laba sebesar 59,6%, demikian juga dengan tingkat likuiditas perusahaan, dimana bila terjadi pengurangan hutang jangka pendek sebesar 1% akan mengakibatkan kenaikan keuntungan perusahaan sebesar 0,1%. Hal ini tercermin dari persamaan regresi linier berganda yang diperoleh yaitu Y= -1,335 + 0,596 X1 - 0,001 X2 .dimana Efisiensi modal kerja memiliki koefisien bertanda positif sebesar 0,595 persen, artinya setiap peningkatan efisiensi modal kerja sebesar 1 persen diprediksi akan meningkatkan profitabilitas sebesar 0,596 persen, dengan asumsi likuiditas tidak berubah. Likuiditas memiliki koefisien bertanda negatif sebesar 0,001 persen, artinya setiap penurunan likuiditas sebesar 1 persen diprediksi akan meningkatkan profitabilitas sebesar 0,1 persen dengan asumsi efisiensi modal kerja tidak berubah. Kata kunci : Mayora, Likuiditas, Efisiensi, modal kerja, profitabilitas

Analisis Kualitas Produk dan Layanan Purnajual Terhadap Proses Keputusan Pembelian Konsumen Honda All New Vario 125 Melalui Citra Merek Sebagai Mediator Edi Fitriana Afriza
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Research shown to identify and analyses the associated simultaneous or partially influence of product quality and after-sales service towards the brand image, as well as its implications on product purchase decision process is All New Honda Vario 125. Survey with quantitative descriptive analysis accompanied approach is used as a method of research supported through fieldwork, research instruments questionnaires, depth-interviews, and study of the literature to obtain primary and secondary data. Simple random sampling is a sampling technique that used the techniques of the obtained sample size as much as 119 respondents continued through path analysis, t-test, F-test, and sobel test to determine the results of the research. The results of the analysis it is known that the quality of products and services Post-sale partially and simultaneous effect significant towards product brand image Honda All New Vario 125. In addition, product quality and after-sales service are partial and simultaneous have influence on product purchase decision process is All New Honda Vario 125. It is Continued by testing the sobel test of brand image which had a significant influence of decision product purchase All New Honda Vario 125. It is conducted by indirect testing from both the product quality and after-sales service to purchase decision process through the brand image.

Model Pembangunan Daerah 3T: Studi Kasus Daerah Perbatasan Kabupaten Bengkayang Dokman Marulitua Situmorang; Rissa Ayustia
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Based on the introduction survey did by researcher with one of example confine area is lunar subdistrict Bengkayang Regency. That same of area still has not the public infrastructure and health is not adequate such as serem silimbau village has not electricity, clean water and infrastructure of road is bad. So that we concluded which the problem is coming from the construction some of 3T area, cause the goverment can’t see with going deep which sensibility some of 3T area which available border with the neighbour some of countries. This case seen from the border direct areas with Malaysia such us Riau Island and west kalimantan province. Two construction of areas are difference, because many factor, like sosial factor, tradition, custom tradition and geografical. The purpose of research to find out one of true model in 3T area development which direct border with the neighbour some of countries, and this model become clue for sides that redated with area goverment and central this research did based on the development survey method (development Research). Accumulition data technigue with purposevi sampling method. The result of research that the 3T area construction in kalimantan border specially jagoi babang subdistrict Bengkayang regency, in order to do the construction model based on good infrastructure and health, because the case will influence development area development based on the local learning, tradition, and area culture.

Kinerja Green Supply Chain Management Dilihat Dari Aspek Reverse Logistic dan Green Procurement pada UKM Kuliner di Kota Palembang Heriyanto Heriyanto; Andrian Noviardy
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The study aims to determine the performance of Green Supply Chain Managament viewed from the aspect of Reverse Logistics and Green Procuretment In Culinary Ukm Dikota Palembang.pada Culinary SME Palembang City.As a city that has a wealth of diverse culinary, culinary SMEs are expected to participate in supporting environmentally sound development. This is because the concept of Green Supply Chain Management (GSCM) is a concept that aims to minimize the negative impact of an organization and its supply chain on the environment related to climate change, pollution and non-renewable resources. In order to support GSCM, it is necessary to evaluate the extent to which this concept is carried out by Culinary SMEs in Palembang City. This evaluation is expected to identify the constraints and barriers facing SMEs in doing GSCM. By conducting a survey of 36 culinary SMEs, it was found that culinary SMEs in Palembang City have not implemented GSCM practices. This can be seen from the low mean value. Therefore, there needs to be support from related parties in this case the government to conduct socialization and dive and assistance in GSCM.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia Muhammad Idris; Dian Novita Sari
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

Determinasi Kualitas Layanan, Prosedur Layanan, Lingkungan Kerja dan Implementasi Kebijakan Terhadap Kepuasan Masyarakat pada Samsat Kota Palembang Sumatera Selatan M. Thoyib; Indra Satriawan; Farida Husin; Tutik Pebrianti; Satria P.
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Efforts to support the provision of fast public services, for that we need a government system that supports the creation of quality public service delivery. This research was conducted to determine the factors that determine and influence community satisfaction in Palembang City samsat. The factors studied were the influence of service quality, service procedures, work environment, and policy implementation on community satisfaction partially and simultaneously. This research was collected by sampling techniques using purposive sampling which is part of nonprobability sampling with the help of research instruments in the form of 124 sheets / respondents which were distributed directly to the SAMSAT Office of Palembang City aimed directly at the people in the office. in this study analyzed using multiple linear regression models with the help of SPSS version 22.0 software. The results are estimated to have the effect of independent variables on dependents both partially and simultaneously. The dominant coefficient of influence on satisfaction is Policy Implementation of 0.288 and the lowest is the service procedure of 0.181. The independent variable can explain 48% (R2, RSquare) and the remaining 52% is influenced by other factors not included in this study.

Analisis Penerapan Manajemen Risiko Kredit Dalam Meminimalisir Kredit Bermasalah Pada PT. BPR Swadaya Anak Nagari Bandarejo Simpang Empat Periode 2013-2018 Mia Muchia Desda; Yurasti Yurasti
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Penelitian ini bertujuan untuk mengetahui dan menganalisis tentang penerapan manajemen risiko kredit dalam meminimalisir kredit bermasalah pada PT. BPR SAN Bandarejo Simpang Empat dan untuk mengetahui upaya yang dilakukan oleh PT. BPR SAN Bandarejo Simpang Empat dalam menangani terjadinya kredit bermasalah. Jenis penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kualitatif. Hasil dari penelitian ini menunjukkan bahwa penerapan manajemen risiko kredit yang meliputi pengawasan aktif dewan komisaris dan direksi, kebijakan, prosedur dan penetapan limit, proses identifikasi, pengukuran, pemantauan, dan sistem Informasi manajemen risiko kredit, serta sistem pengendalian intern untuk meminimalisir kredit bermasalah pada PT. BPR SAN Bandarejo Simpang Empat telah dilaksanakan dengan baik. Berdasarkan adanya penelitian ini, menyarankan agar bank dapat menjaga independensi staf kredit dan meningkatkan proses pemantauan kredit serta dilakukannya penyelamatan kredit untuk mencegah kemungkinan timbulnya kerugian lebih lanjut atas suatu kredit yang tidak lancar melalui pengelolaan hubungan dengan debitur. Sedangkan penyelesaian kredit bermasalah ditempuh dengan cara melakukan klaim asuransi, penghapusbukuan, dan lelang agunan. Kata Kunci : Manajemen risiko, kredit, kredit bermasalah

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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

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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

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