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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 8 Documents
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Search results for , issue "Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)" : 8 Documents clear
Analisis Komparatif Kinerja Pemerintahan Daerah Se-Sumatera Bagian Selatan Berdasarkan Opini Badan Pemeriksa Keuangan Verawaty Verawaty; Muhammad Ibrahim Fikri; Adithya Puspita Sari; Citra Indah Merina
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1048

Abstract

The performance of the administration of local government describes the work performance that can be achieved during a period. The performance of those that get Unqualified Opinion (UQ) should be better than those with Qualified Opinion (QO). This study was aimed to compare the performance of the regional government in Southern Sumatera which obtained UQ and OQ for the observed period. The object was 60 local governments in Southern Sumatra. Hypothesis testing used the Mann Whitney Test. The test results showed that there were differences in performance between the regional governments that obtained UQ and OQ by using the Pure Participation Rate (PPR) as the indicator. This means those that obtained UQ were more successful in providing services to the community, especially in the field of education. However, there were no differences by using the Gross Regional Domestic Product (GRDP), capital expenditure, Performance Evaluation Local Government Administration (PELGA), and Human Achievement Index (HDI) as the indicators. Research implications for local governments are expected to be able to improve the performance, especially in the field of finance by increasing detection of regional revenue sources and being able to manage them well. Abstrak Kinerja penyelenggaraan pemerintahan daerah merupakan sebuah bentuk gambaran dari prestasi kerja yang dapat dicapai selama periode tertentu. Kinerja penyelenggaraan pemerintahan daerah yang mendapatkan Opini WTP semestinya lebih baik dari yang Non WTP. Penelitian ini bertujuan untuk membandingkan kinerja penyelenggaraan pemerintahan daerah di Sumatera Bagian Selatan yang memperoleh opini WTP dan Non WTP untuk periode 2015-2016. Objek penelitian ini, yaitu 60 pemerintah daerah kabupaten/kota di Sumatera Bagian Selatan. Pengujian hipotesis menggunakan Mann Whitney Test. Hasil pengujian menunjukkan bahwa terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Angka Partisipasi Murni (APM). Hal ini berarti, pemerintah daerah yang memperoleh opini WTP lebih berhasil dalam memberikan pelayanan kepada masyarakat khususnya di bidang pendidikan. Namun tidak terdapat perbedaan kinerja penyelenggaraan antara pemerintah daerah yang memperoleh opini WTP dan Non WTP dengan menggunakan Produk Domestik Regional Bruto (PDRB), belanja modal, Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD), dan Indeks Prestasi Manusia (IPM). Implikasi penelitian bagi pemerintah daerah, yaitu diharapkan untuk dapat meningkatkan kinerja pemerintahan daerahnya terutama dalam bidang keuangannya dengan meningkatkan pendeteksian terhadap sumber-sumber pendapatan daerah serta mampu mengelolanya dengan baik. Kata Kunci: opini audit, kinerja penyelenggaraan pemerintahan daerah
Analisis Work Family Conflict dikaitkan Dengan Kepuasan Kerja Perawat Perempuan Rumah Sakit X Albert Kurniawan Purnomo; Fotuho Waruwu; Tria Meisya Aziti
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1187

Abstract

This study aims to analyze the relationship between Work-Family Conflict on the satisfaction of hospital nurses in Bandung. This study took 103 samples of female nurses in the hospital using quantitative methods. The data collection tool is a questionnaire. The data analysis technique used was the WarpPLS7.0 program. The results of this study indicate that Work-Family Conflict has a significant negative effect on the satisfaction of female hospital nurses. Increasing the p Work-Family Conflict will decrease the level of satisfaction. Abstrak Penelitian ini bertujuan untuk menganalisis keterkaitan antara Work Family Conflict pada kepuasan perawat rumah sakit di Bandung. Penelitian ini mengambil 103 sampel perawat perempuan di rumah sakit dengan menggunakan metode kuantitatif. Alat pengumpul data berupa kuesioner. Teknik analisis data yang digunakan dengan menggunakan program WarpPLS7.0. Hasil penelitian ini menunjukkan bahwa Work Family Conflict berpengaruh negatif signifikan terhadap kepuasan perawat perempuan rumah sakit. Peningkatan p Work Family Conflict akan menurunkan tingkat kepuasan. Kata kunci: Perawat, Work Family Conflict, Kepuasan Kerja
The Effects of the Intrinsic Motivation and Extrinsic Motivation on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Alwi Assegaf Palembang Muhammad Yusuf
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1221

Abstract

This study aimed to examine and analyze the effects of intrinsic motivation and extrinsic motivation on the performance of employees with job satisfaction as an intervening variable at PT. Alwi Assegaf Palembang. The number of respondents was 51 people. The data were collected using a questionnaire method with a Likert scale. They were examined and analyzed using the Smart-partial least square. Furthermore, the intrinsic motivation variable showed a significant positive influence on employee performance, but the extrinsic motivation variable did not have a significant influence on the performance of the employees. Job satisfaction was not an intervening influence between intrinsic motivation and employee performance and between extrinsic motivation and employee performance. The results showed that intrinsic motivation and extrinsic motivation had a significant positive effect on employee job satisfaction. The effect of the intrinsic motivation on the performance was significantly positive, while the extrinsic motivation was not significantly positive on the performance. In this study, job satisfaction was not an intervening variable between the intrinsic and extrinsic motivations on the performance. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan dengan kepuasan kerja sebagai variable intervening pada PT. Alwi Assegaf Palembang. Responden dalam penelitian ini berjumlah 51 orang. Data dalam penelitian ini diperoleh dengan menyebarkan kuisioner berupa pertanyaan dengan menggunakan skala Likert. Data dianalisis dengan smart-partial least square. Hasil penelitian menunjukkan bahwa motivasi intrinsic dan motivasi ekstrinsik berpengaruh positif signifikan terhadap kepuasan kerja karyawan. Pengaruh motivasi intrinsik terhadap kinerja adalah positif signifikan, sedangkan motivasi ekstrinsik menunjukkan tidak ada pengaruh signifikan positif terhadap kinerja. Kepuasan kerja bukan merupakan variabel intervening antara motivasi intrinsik dan ekstrinsik terhadap kinerja dalam penelitian ini. Kata kunci: Motivasi Intrinsik, Motivasi Ekstrinsik, Kepuasan Kerja, Kinerja
Pengaruh Harga, Kepercayaan dan Kualitas Produk Terhadap Keputusan Pembelian Pengguna E-Commerce Tokopedia Sri Rahayu
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1271

Abstract

The purpose of this study is: (1) to analyze and know how the effect of price on consumer purchasing decisions e-commerce Tokopedia, (2) to analyze and know how the effect of trust on consumer purchasing decisions e-commerce Tokopedia, and (3) to analyze and know how the effect of product quality on consumer purchasing decisions e-commerce Tokopedia. The independent variables used are price, trust, and product quality, while the dependent variable is the purchase decision. The sample used in this study was one hundred and seven respondents were selected using the purposing sampling method; those were students of the informatics management study program at the Asian Mahakarya University PSDKU Baturaja Batch 2020. Using questionnaires and documentation collected the data. The data were analyzed by using multiple linear regression analysis. The result showed that R square (R2) was 61,2%, and the significance level was 0.05. This result indicated that price, trust, and product quality positively and significantly affected consumers' purchasing decisions in e-commerce Tokopedia. Abstrak Tujuan penelitian ini adalah : (1) untuk menganalisis dan mengetahui bagaimana pengaruh harga terhadap keputusan pembelian pengguna e-commerce Tokopedia, (2) untuk menganalisis dan mengetahui bagaimana pengaruh kepercayaan terhadap keputusan pembelian pengguna e-commerce Tokopedia, dan (3) untuk menganalisis dan mengetahui bagaimana pengaruh kualitas produk terhadap keputusan pembelian pengguna e-commerce Tokopedia. Variabel independen yang digunakan adalah harga, kepercayaan dan kualitas produk, sedangkan variabel dependen adalah keputusan pembelian. Sampel yang diteliti dalam penelitian ini sebanyak 107 responden yang dipilih menggunakan metode purposing sampling yaitu mahasiswa program studi Manajemen Informatika Angkatan 2020 Universitas Mahakarya Asia PSDKU Baturaja. Data dikumpulkan menggunakan quisioner dan dokumentasi. Data dianalisis menggunakan Regresi Linier Berganda. Hasil analisis menunjukkan nilai R2 sebesar 61,2% dan tingkat signifikan sebesar 0,05. Hasil penelitian menunjukkan bahwa Harga produk, Kepercayaan dan Kualitas Produk memberikan pengaruh positif terhadap keputusan pembelian pengguna e-commerce Tokopedia. Kata Kunci: Harga, Kepercayaan, Kualitas Produk dan Keputusan Pembelian.
Karakteristik dan Motivasi Entrepreneur Terhadap Kinerja Bisnis Sherly Megracia
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1277

Abstract

In the current era, it can be seen that business actors in Indonesia are dominated mainly by MSMEs. A high challenge for MSME entrepreneurs is that their capacity is required to plan, innovate, and be willing to take risks; it will make it easier for them to develop and grow successfully. This study aims to determine the effect of entrepreneurial characteristics and motivation on business performance. Respondents in this study were 130 samples, using the accidental sampling technique. The technique of collecting data uses a questionnaire that is distributed via a google form. Data analysis techniques using SEM with the help of software WarpPLS 7.0. This research shows that there is an effect of entrepreneurial characteristics and motivation on business performance both simultaneously and partially. The obstacles experienced by online shop entrepreneurs are the ability to innovate or creativity and the courage to take risks. Abstrak Di era sekarang seperti yang terlihat pelaku usaha di Indonesia sebagian besar didominasi oleh UMKM. Tantangan yang tinggi bagi wirausaha UMKM adalah mereka dituntut kapasitasnya untuk mampu membuat rencana kedepan, berinovasi juga kemauan mengambil risiko, akan memudahkan berkembang dan bertumbuh dengan sukses. Hal ini bertujuan untuk mengetahui pengaruh karakteristik dan motivasi entrepreneur terhadap kinerja bisnis. Responden dalam penelitian ini adalah sebanyak 130 sampel, dengan menggunakan teknik accidental sampling. Teknik pengumpulan data menggunakan kuesioner yang disebarkan melalui google form. Teknik analisis data menggunakan SEM dengan bantuan software WarpPLS 7.0. Hasil dari penelitian ini adalah terdapat pengaruh karakteristik dan motivasi entrepreneur berpengaruh terhadap kinerja bisnis baik secara simultan dan parsial. Kendala yang dialami oleh wirausahawan online shop adalah kemampuan melakukan inovasi atau dalam hal kreativitas, dan keberanian dalam menanggung risiko. Kata kunci : Karakteristik, Motivasi Wirausaha, Kinerja Bisnis, Online Shop.
Increasing the Role of Work Discipline and Job Trainings on Employee Performance Lili Sularmi; Cherly Stifanny
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1283

Abstract

Management is the science and art of regulating the process of utilizing human resources and other sources effectively and efficiently to achieve a specific goal. PD CBJ must review the increasing role of Work Discipline and Training to achieve employee performance. This study was conducted empirically and is one of the company's essential internal components to improve its general performance by facing the challenges of industrial revolution 4.0. This study applies quantitative research methods. The data collection utilizes the form of using a survey method with a questionnaire device. This study's target population was 64 (sixty-four) employees at PD CBJ as same as obtaining the saturated sample. The verification analysis takes the inferential statistics to prove the hypothesis using the multiple regression analysis techniques. This yield gives empirical evidence to show that Work Discipline plays a role in improving Employee Performance at PD CBJ. In contrast, Training does not play a role in enhancing Employee Performance at PD CBJ. As a result, Work Discipline and Training have a high position in increasing Employee Performance at PD CBJ, with a 71.3 percent determination score.
Keterkaitan Antara Kebiasaan Mencuci Tangan, Pengurangan Kemiskinan dan Angka Harapan Hidup: Sari Lestari Zainal Ridho; Dina Mellita; Ade Wirman Syafei
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1296

Abstract

The purpose of this study was to assess the impact of handwashing on poverty reduction and life expectancy. The Covid-19 pandemic, which is ongoing and has not yet ended after more than a year in Indonesia, reminds us of the importance of maintaining health, especially through simple methods, namely washing hands frequently. Referring to previous research, health is an important factor that affects many things, including life expectancy and poverty. The existence of the Covid-19 pandemic seems to be an alarm that reminds us of the importance of getting used to washing hands frequently in an effort to maintain health. Therefore, this research is deemed necessary to use data from provinces in Indonesia. The relationship between handwashing habits and their effect on life expectancy and poverty reduction is also influenced by other interconnected variables, therefore data processing is carried out using the Simultaneous Equation Model analysis technique, as an effort to jointly examine the variables suspected to be the impact interrelated from this research. The results of this study indicate that the habit of washing hands in various provinces in Indonesia has a significant effect on life expectancy and poverty, so it needs to be continued and requires supportive policies, for example in the form of increasing awareness to stay healthy, stay save with more stay at home. Abstrak Tujuan dari penelitian ini adalah menkaji dampak kebiasaan mencuci tangan terhadap pengurangan kemiskinan dan angka harapan hidup. Pandemi Covid-19 yang sedang berlangsung dan belum kunjung usai setelah lebih setahun lamanya di Indonesia, mengingatkan kita pentingnya menjaga kesehatan, terutama melalui cara sederhana yaitu melakukan aktivitas sering mencuci tangan. Mengacu paada penelitian terdahulu kesehatan merupakan faktor penting yang berpengaruh terhadap banyak hal, diantaranya angka harapan hidup dan kemiskinan. Keberadaan pandemi Covid-19 seolah menjadi alarm yang mengingatkan kita pentingnya untuk membiasakan sering mencuci tangan sebagai upaya menjaga kesehatan. karena itu penelitian ini dirasa perlu untuk dilakukan dengan menggunakan data dari provinsi-provinsi yang ada di Indonesia. keterkaitan kebiasaan mencuci tangan dan pengaruhnya terhadap angka harapan hidup dan pengurangan kemiskinan juga dipengaruhi oleh variabel-variabel lain yang saling terhubung, karena itu pengolahan data dilakukan dengan menggunakan teknik analisis Simultan Equation Model, sebagai upaya menelaah secara bersama sama variabel variabel yang diduga merupakan dampak yang saling berkaitan dari penelitian ini. Hasil penelitian ini menunjukkan bahwa kebiasaan mencuci tangan di berbagai provinsi di Indonesia memiliki pengaruh signifikan terhadap kemiskinan dan usia harapan hidup, sehingga perlu dilanjutkan dan memerlukan kebijakan yang mendukung, misalnya berupa peningkatan kesadaran untuk stay health, stay save dengan lebih banyak stay at home. Kata kunci: Kebiasaan Mencuci Tangan, Kemiskinan, Angka Harapan Hidup, Covid-19
Loyalty as Affecting Mediator of Service Quality And Customer Satisfaction Towards Competitive Advantage Mohammad Hamim Sultoni; Sudarmiatin Sudarmiatin
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1310

Abstract

When preparing an effective marketing strategy, a bank must consider its competitors as well as its customers. Establishing a mutual relationship with customers requires a better means of satisfying customer needs than the competitors. Micro, Small, and Medium-sized Enterprises (MSMEs) should always analyze their competitors and develop marketing strategies that effectively give the company a good position compared to the competitors and provide a competitive advantage as strong as possible. This research was conducted using a quantitative method. The design referred to causal relationship research. The data were then analyzed using the path analysis. Findings showed that customer satisfaction, service quality, and customer loyalty affected the competitive advantage of Sentra Batik Pamekasan. The effect of customer loyalty on the competitive advantage could be viewed from the number of Sentra Batik Pamekasan's customers who decided not to move to other financial institutions (banks). When the company could give better service quality, the customer loyalty and the competitive advantage among financial institutions would get higher. Abstrak Dalam mempersiapkan strategi pemasaran yang efektif, pihak perbankan harus mempertimbangkan pesaingnya dan juga konsumennya. Membangun hubungan antara konsumen yang menguntungkan, memerlukan alat pemuasan kebutuhan konsumen sebagai sasaran yang lebih baik daripada pesaingnya. UMKM harus senantiasa menganalisis pesaing dan mengembangkan strategi pemasaran kompetitif yang secara efektif memposisikan UMKM dalam menghadapi pesaing dan memberikan keunggulan kompetitif sekuat mungkin. Penelitian ini menggunakan metode kuantitatif, jenis penelitian termasuk kategori hubungan kausal sedangkan analisis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa kepuasan konsumen, kualitas layanan, dan loyalitas konsumen mempengaruhi keunggulan bersaing di Sentra Batik Pamekasasan. Dampak dari loyalitas konsumen terhadap keunggulan bersaing dapat dilihat dari seberapa banyak konsumen Sentra Batik Pamekasasan yang tidak pindah ke lembaga keuangan lain. Semakin bagus kualitas layanan maka semakin tinggi tingkat loyalitas konsumen dan keunggulan bersaing antar lembaga keuangan juga akan semakin tinggi. Kata Kunci : Loyalitas konsumen, kepuasan konsumen, kualitas layanan, keunggulan bersaing

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