MBIA
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
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<![CDATA[ENTREPRENEURIAL FACTORS AND WORK ENVIRONMENT FACTORS FOR MILLENNIAL WOMEN'S PERFORMANCE ]]>
<![CDATA[Nerry Kristina]]>;
<![CDATA[Venny Venny]]>;
<![CDATA[Veny Vironika]]>;
<![CDATA[Didi Sundiman]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.346
<![CDATA[In this modern era, women are starting to be involved in the millennial generation process today. The purpose of this study is to find out which are the most important given entrepreneurial factors which include innovation; motivation and work environment factors that include convenience and working conditions of women of the millennial generation. The data used is interview data with a qualitative approach. The number of samples is five informants. The results of the study indicate that entrepreneurial variables and environmental factors can have a positive effect on millennial women's performance. These results provide motivation and creativity that can improve women's performance on competitive advantage and a conducive work environment to improve women's performance for the better.]]>
<![CDATA[The Factors affecting the purchasing decision of the Millenial Muslim Generation ]]>
<![CDATA[Yuniati Fransisca]]>;
<![CDATA[Albert Kurniawan Purnomo]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.349
<![CDATA[The purpose of the study is to find out the factors that influence the purchasing decision of millenial Muslim generation toward the halal tourism products of Lombok based on the destination personality, brand attractiveness, and brand awareness. Lombok is the only region in Indonesia that has received the most awards in three categories of twelve categories received by Indonesia at the award ceremony of the World Halal Tourism 2016 in Abu Dhabi, Uni Emirat Arab, as The Wolrd’s Best Halal Beach Resort, The World’s Best Halal Tourism Website, and The World’s Best Halal Honeymoon Destination. Data analysis of the study uses SEM WarPLS 6.0. the research findings show Brand Awareness is the only variable of halal tourism concept that does not influence the purchasing decision toward the halal tourism product of Lombok by millenial Muslim generation. The result of the study is expected to be an additional reference for the effort to develop the halal tourism in Indonesia. Keywords: Millenial Muslim Generation]]>
<![CDATA[DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Rolia Wahasusmiah]]>;
<![CDATA[Poppy Indriani]]>;
<![CDATA[Muhammad Iqbal Putra Pratama]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.353
<![CDATA[Going concern adalah kemampuan entitas dalam mempertahankan kelangsungan hidupnya selama periode waktu pantas, yaitu tidak lebih dari satu tahun sejak tanggal laporan keuangan (SPAP, 2001). Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan perusahaan, kinerja keuangan, reputasi auditor dan opini audit tahun sebelumnya terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015 – 2016 dengan metode pemilihan sample data dengan purposive sampling. Dalam penelitian ini menggunakan teknik analisis regresi logistik untuk menganalisis pengaruh pertumbuhan perusahaan, kinerja keuangan, reputasi auditor dan opini audit tahun sebelumnya terhadap opini audit going concern. Hasil penelitian menunjukan bahwa: (1) Pertumbuhan perushaan tidak berpengaruh terhadap opini audit going concern, dikarenakan pertumbuhan penjualan yang tinggi akan berpengaruh terhadap biaya produksi yang meningkat, (2) kinerja keuangan tidak berpengaruh terhadap opini audit going concer, mengindikasikan profitabilitas yang tinggi tidak selalu mencerminkan baiknya kinerja perusahaan, (3) reputasi auditor tidak berpengaruh terhadap opini audit going concern, berarti ukuran KAP tidak mempengaruhi kualitas audit yang diberikan oleh auditor, (4) opini audit tahun sebelumnya berpengaruh signifikan terhadap opini audit going concern, dikarenakan perusahaan yang menerima opini audit going concern pada tahun sebelumnya, diprediksi akan menerima opini audit serupa pada tahun berjalan.]]>
<![CDATA[Risk Analysis of Tobacco Farming At South OKU Regency South Sumatera Province ]]>
<![CDATA[Fifian Permata Sari]]>;
<![CDATA[Munajat Munajat]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.425
<![CDATA[This study aimed to analyse the risk of tobacco farming at South OKU, South Sumatera Province. The location is determined by purposive on South OKU Regency caused it was the centre placed of tobacco farming of South Sumatera Province.. The method of this research is survey method, and simple random sampling as the sample method, with taken 25 farmers as the samples of 63 tobacco farmers in South OKU Regency. The result showed that tobacco farming in South OKU Regency, resulted in average income of Rp. 54.367.880. from these calculations it can be seen that the amount of standard deviation of Rp.15.718.548,16657. The coefficient of variation obtained is 0.2891146053 which means the CV is less than 0.5 (0.28 and L more than (22.930.783.666859 ≥ 0). This indicated that tobacco farming in South OKU Regency is protected from loss. Keywords : Risk analysis, tobacco farming, protected from loss.]]>
<![CDATA[PENGARUH BPK, KARAKTERISTIK PEMERINTAH DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Verawaty Verawaty]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.428
<![CDATA[ABSTRACT This research was aimed to obtain empirical evidence about the influence of audit findings, follow-up to the results of recommendations and audit opinions on the level of local government corruption in Indonesia with the size of the government, capital expenditure and human development index as a control variable. The research sample was 30 provincial governments that met the criteria. The analysis technique was quantitative by using multiple linear regression. The results indicated that only follow-up recommendations had an influence on the level of corruption. The implication is that the regional government needs to be aware of violations of the laws and regulations during the process of government administration, especially for actions that can cause state losses.]]>
<![CDATA[Komparatif Kinerja Dosen yang Bersertifikasi Pada Universitas Swasta di Seberang Ulu Kota Palembang ]]>
<![CDATA[Nisa' Ulul Mafra]]>;
<![CDATA[Tri Sinarti]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.429
<![CDATA[This study aims to compare and find out whether there are differences in the perfomance of certified lecturers at private universities in Seberang Ulu, Palembang. The population in this study were 325 respondents. The sample used by Slovin calculation is 76 respondents, with random sampling analysis technique. The analysis model used is the Analysis of Variance (ANOVA) test. The result obtained after testing revealed that there was a significant difference in the perfomance of certified lecturers at these private universities.]]>
<![CDATA[Motivasi Kerja Karyawan Pada Ritel Modern Era Revolusi Industri 4.0 dikaitkan dengan Prestasi Kerja. ]]>
<![CDATA[Albert Kurniawan Purnomo]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.431
<![CDATA[The competition between modern physical retailers in the industrial revolution 4.0 have an impact on the number of physical retail stores that have been forced to close, due to declining turnover. This encourages management to focus more on the performance of employees to be able to achieve. Outstanding employees are able to exceed the target set by the company. The factors that are thought to affect work performance are motivation, knowledge, ability, expertise, education, experience, training, interests, and attitudes. In this study, the factors that are focused are motivational factors. The theory that became the basis was pioneered by McClelland, which included achievement motivation, power motivation, and affiliate motivation. This research method is a quantitative method, with an expalanatory causal approach. Data collection techniques by distributing questionnaires to 31 retail employees from 3 branches. Data analysis using WarpPLS 6.0 software. The results of the study explain that overall motivation affects work productivity.]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RGEC (STUDI KASUS PADA PT.BANK MUAMALAT Tbk) PERIODE 2012-2016 ]]>
<![CDATA[Zein Ghozali]]>;
<![CDATA[Riri Hanifa]]>;
<![CDATA[Mahdi Hendrich]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.500
<![CDATA[Penelitian ini bertujuan untuk mengetahui tingkat kesehatan PT.Bank Muamalat Indonesia Tbk periode 2012 sampai dengan 2016, diukur dengan menggunakan pendekatan RGEC (Risk Profile,Good Corporate Governance, Earnings dan Capital). Penilaian Kesehatan bank ini berdasarkan Peraturan Bank Indonesia Nomor 13/1/PBI/2011. Jenis Penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Variabel Risk Profile diukur dengan menggunakan rasio NPL, Posisi Devisa Netto (PDN) dan LDR. Variabel dan pengukuran pada penelitian ini terdiri dari faktor Risk Profile, Faktor Good Corporate Governance, faktor Earning dan faktor Capital. Hasil analisis menunjukkan bahwa tingkat kesehatan PT.Bank Muamalat Indonesia Tbk pada periode 2012 sampai dengan 2016 dalam kategori sehat. Indikator Risk Profile dikategorikan pada posisi Low to moderate selama periode 2012-2016. Indikator GCG dikategorikan Baik selama periode penelitian. Indikator Earning PT.BMI Tbk dikategorikan Kurang Sehat selama periode 2012-2016. Dengan menggunakan indikator CAR, peneliti membuktikan bahwa PT.Bank Muamalat Tbk memiliki faktor Capital yang baik, yaitu diatas ketentuan Bank Indonesia sebesar 8%.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH ]]>
<![CDATA[Dimas Pratama Putra]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.505
<![CDATA[Abstract This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.]]>
<![CDATA[Peranan Kompetensi Dalam Meningkatkan Kinerja Karyawan PT. Summit Oto Finance ]]>
<![CDATA[Shandra Bahasoan]]>
<![CDATA[ MBIA Vol 18 No 2 (2019) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v18i2.532
<![CDATA[The study was conducted aimed at knowing the role of competencies, namely knowledge, skills and self-concept in improving the performance of employees of PT. Summit Oto Finance, with a sample of 54 people . The method used in this study using questionnaires, interviews and documentation. Research approach by using quantitative descriptive method by analyzing Multiple Linear Regression to measure the performance of employees of PT. Summit Oto Finance. The results of this study simultaneously independent competency variables consisting of knowledge, skills and self-concept have a positive and significant influence on the dependent variable,namely employee performance. From the test results the correlation of the influence of competencies on employee performance is 94.1 percent while 5.9 percent is influenced by other factors. Dominant competencies affect the performance of employees of PT. Summit Oto Finance is a skill.]]>
