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Rahmat Novrianda Dasmen
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+6289610838396
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Editorial Address
Universitas Bina Darma Fakultas Ekonomi & Bisnis Jalan Jend. A. Yani 13 Ulu No.3 Palembang
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INDONESIA
MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
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
Articles 9 Documents
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Pengaruh Kepemimpinan dan Kompetensi Wrausaha Terhadap Keberlangsungan Usaha Perusahaan Perseorangan (Badan Hukum) Di Kabupaten Ogan Komering Ulu Sri - Rahayu; Noviansyah Noviansyah
MBIA Vol 20 No 3 (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.v20i3.1498

Abstract

The objectives of this study are: (1) to analyze and find out how the influence of leadership on the sustainability of legal entity individual business in Ogan Komering Ulu district ,and (2) to analyze and find out how the influence of entrepreneurial competence on sustainability of legal entity individual business in Ogan Komering Ulu district. The independent variables used are leadership and entrepreneurial competence, while the dependent variable is business continuity. The sample used in this study were One hundred and twelve respondents who were selected using the purposive sampling method; namely individual business with legal status in Ogan Komering Ulu Regency. The data were collected by questionnaires and documentation. The data were analyzed by using Linear Regression. The result of the analysis showed that R square (R2) was 61,2% and significance level was 0.05. This result showed that leadership and entrepreneurial competence had a positive influence on the sustainability of a legal entity individual business in Ogan Komering Ulu Regency. Keywords : Leadership, Entrepreneurial Competence, Business Sustainability. Abstrak Tujuan penelitian ini adalah : (1) untuk menganalisis dan mengetahui bagaimana pengaruh kepemimpinan terhadap keberlangsungan usaha perseorangan berbadan hukum di kabupaten Ogan Komering Ulu dan (2) untuk menganalisis dan mengetahui bagaimana pengaruh kompetensi wira usaha terhadap keberlangsungan usaha perseorangan berbadan hukum di kabupaten Ogan Komering Ulu. Variabel independen yang digunakan adalah kepemimpinan dan kompetensi wirausaha, sedangkan variabel dependen adalah keberlangsungan usaha. Sampel yang diteliti dalam penelitian ini sebanyak 112 responden yang dipilih menggunakan metode purposive sampling yaitu usaha perseorangan berbadan hukum di Kabupaten Ogan Komering Ulu. Data dikumpulkan menggunakan quisioner dan dokumentasi. Data dianalisis menggunakan Regresi Linear. Hasil analisis menunjukkan nilai R2 sebesar 61,2% dan tingkat signifikan sebesar 0,05. Hasil penelitian menunjukkan bahwa kepemimpinan dan kompetensi wirausaha memberikan pengaruh positif terhadap keberlangsungan usaha perseorangan berbadan hukum di Kabupaten Ogan Komering Ulu. Kata Kunci: Kepemimpinan, Kompetensi Wirausaha, Keberlangsungan Usaha.
Analisis Pengaruh Varian dan Tingkat Suku Bunga Terhadap Return Saham Studi pada perusahaan IDX30 BEI Try Wulandari
MBIA Vol 20 No 3 (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.v20i3.1512

Abstract

Abstract This study aims to analyze the effect of stock variants and Bank Indonesia interest rates on stock returns. The method used is multiple linear regression with 30 companies listed on the IDX30 index in the period January-December 2020. The sampling technique used purposive sampling. The results showed that stock variants had a significant positive effect on stock returns, while the Bank Indonesia interest rate had a negative effect on stock returns. The results of this study are supported by the results of multiple linear regression tests by comparing the t statistical value. This research is expected to be taken into consideration by investors in making investment decisions and become additional literature in the field of market risk analysis on stock returns Keywords: Interest rate, return stocks, variant stocks Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh varian saham dan suku bunga Bank Indonesia terhadap return saham. Metode yang digunakan adalah regresi linear berganda dengan 30 perusahaan yang terdaftar pada indeks IDX30 pada periode Januari-Desember tahun 2020. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa varian saham berpengaruh positif signifikan terhadap return saham sedangkan tingkat suku bunga Bank Indonesia berpengaruh negatif terhadap return saham. hasil penelitian ini didukung oleh hasil uji regresi linear berganda dengan membandingkan nilai t statistik. penelitian ini diharapkan dapat menjadi bahan pertimbangan investor dalam membuat keputusan investasi dan menjadi literatur tambahan dalam bidang analisis risiko pasar terhadap return saham. Kata kunci: return saham, suku bunga, varian saham
Pengaruh Penjualan dan Biaya Promosi terhadap Laba Bersih PT Martina Berto, Tbk Periode 2010 – 2020 Endang Susilawati
MBIA Vol 20 No 3 (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.v20i3.1557

Abstract

This study aims to determine the effect of sales and promotion costs on the net profit of PT Martina Berto Tbk. (MBTO) period 2010-2020. This type of descriptive research uses quantitative methods. This study uses time-series data and the data source used is secondary data. This research data collection technique is a documentation technique from the 2010-2020 annual financial report. The results of the study show that production costs and promotion cost simultaneously affect Net Profit. Partially, sales affect net income, but promotion costs do not affect the net income of PT. Martina Berto Tbk. (MBTO) period 2010- 2020. The results of this study are expected to be one of the information to maximize net profit. Keywords: Sales, Promotional Costs, Net Profit. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penjualan dan biaya promosi terhadap laba bersih PT. Martina Berto Tbk. (MBTO) periode 2010-2020. Jenis penelitian deskriptif dengan menggunakan metode kuantitatif. Penelitian ini menggunakan data time series dan sumber data yang digunakan adalah data sekunder. Teknik pengumpulan data penelitian ini adalah teknik dokumentasi dari laporan keuangan tahunan (annual report) periode 2010-2020. Berdasarkan hasil penelitian menunjukan bahwa biaya produksi dan biaya promosi secara simultan berpengaruh terhadap Laba Bersih. Secara parsial penjualan berpengaruh terhadap laba bersih, tetapi biaya Promosi tidak berpengaruh terhadap laba bersih PT. Martina Berto Tbk. (MBTO) periode 2010-2020. Hasil penelitian ini diharapkan dapat menjadi salah satu informasi untuk memaksimalkan laba bersih. Kata kunci : Penjualan, Biaya Promosi, Laba Bersih.
Kualitas Pelayanan Dalam Meningkatkan Kepuasan Konsumen Di Showroom X Kota Bandung Desta Sulaesih Mursyidah
MBIA Vol 20 No 3 (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.v20i3.1569

Abstract

The automotive industry is experiencing a decline in sales in 2020 and 2021 is expected to become one of the main forces to improve the national economy of Indonesia. This encourages the automotive industry to have a business competitive advantage. The phenomenon from several consumers of Showroom X Bandung, namely the quality of service provided was less than optimal. Based on the findings in previous research, service quality affects customer satisfaction. This study aims to examine the effect of service quality on customer satisfaction. This study uses the theory of service quality and customer satisfaction from some previous literature. The data collection technique uses a questionnaire that consists of 10 items. Measurement of variables based on the five dimensions of service quality, namely tangible, reliability, responsiveness, assurance, and empathy. Based on the test results, the S value is more than 1, which shows that consumers are satisfied with the quality of showroom services. The data was analyzed by validity test, reliability test, descriptive statistical test, and hypothesis test. The hypothesis test results show the influence of service quality on customer satisfaction in Showroom X Kota Bandung. Keywords: service quality, customer satisfaction Abstrak Industri otomotif mengalami penurunan penjualan di tahun 2020 dan di tahun 2021 diharapkan menjadi salah satu kekuatan utama untuk meningkatkan perekonomian nasional negara Indonesia. Untuk itu industri otomotif perlu memiliki keunggulan bersaing bisnis.Fenomena dari beberapa Showroom di Kota Bandung menunjukkan kualitas pelayanan yang diberikan kurang optimal.Berdasarkan temuan pada penelitian terdahulu, kualitas pelayanan berpengaruh terhadap kepuasan konsumen.Penelitian ini bertujuan menguji pengaruh kualitas pelayanan terhadap kepuasan konsumen.Peneliti menggunakan teori kualitas pelayanan dan kepuasan konsumen dalam kajian ini.Teknik pengumpulan data menggunakan kuesioner yang berjumlah 10 butir pernyataan.Pengukuran variabel berdasarkan kelima dimensi kualitas pelayanan yaitu tangible, reliability, responsiveness, assurance, dan empathy.Berdasarkan hasil pengujian diperolehnilai S lebih dari 1yang menunjukkan bahwa konsumen puas dengan kualitas pelayanan showroom. Analisis data dilakukan dengan uji validitas, uji reliabilitas, uji statistik deskriptif, dan uji hipotesis.Hasil juga menunjukkan bahwa terdapat pengaruh kualitas pelayanan terhadap kepuasan konsumen di Showroom X Kota Bandung. Kata kunci : kualitas pelayanan, kepuasan konsumen
How Service Quality And Communication Interpersonal Affect Customer Satisfaction Making E-Ktp Sukamulya Tangerang Ari Anggarani Winadi Prasetyoning Tyas; Ummanah Ummanah; Dwi Wahyuningsih
MBIA Vol 20 No 3 (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.v20i3.1589

Abstract

This study aims to analyze the direct and indirect effect of Service Quality through Interpersonal Communication on Customer Satisfaction in the manufacture of E-KTP in the Sukamulya sub-district, Tangerang. This study involved 240 respondents, analysis of the data using Path Analysis with SEM LISREL data analysis of the customer satisfaction variable as an endogenous variable, interpersonal communication as an intervening variable, service quality variable as an exogenous variable. Sources of data in this study use primary data and secondary data. The study results indicate that the service quality variable directly has a significant effect on customer satisfaction. Interpersonal communication directly has a significant effect on customer satisfaction. Service quality directly has a significant effect on interpersonal communication. Service quality indirectly has a significant effect on customer satisfaction through interpersonal communication. This research implies that Sukamulya Village, Tangerang, in general, needs efforts to maintain and improve customer satisfaction. Through interpersonal communication, efforts to increase customer satisfaction can be made with service quality. Efforts to improve service quality in Sukamulya, Tangerang will strengthen customer satisfaction. Improved interpersonal communication of Sukamulya Sub-district Tangerang employees will be effective in strengthening customer satisfaction if the information provided to the community is appropriate and acceptable Keywords: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung Service Quality melalui Communication Interpersonal terhadap Customer Satisfaction pada pembuatan E-KTP di kelurahan sukamulya tangerang. Penelitian ini melibatkan 240 responden, analisis terhadap data menggunakan Path Analysis dengan analisis data SEM LISREL terhadap variable customer satisfaction sebagai variable endogen, communication interpersonal sebagai variable intervening, variabel service quality sebagai variable eksogen. Sumber data dalam penelitian ini menggunakan data primer dan data sekunder. Hasil penelitian menunjukkan bahwa variable service quality secara langsung berpengaruh signifikan terhadap customer satisfaction. Commonuciation interpersonal secara langsung berpengaruh signifikan terhadap customer satisfaction. Service quality secara langsung berpengaruh signifikan terhadap communication interpersonal. Service quality secara tidak langsung berpengaruh signifikan terhadap customer satisfaction melalui communication interpersonal. Implikasi dari hasil penelitian ini, Kelurahan sukamulya Tangerang secara umum perlu upaya memelihara dan meningkatkan customer satisfaction. Upaya meningkatkan customer satisfaction dapat dilakukan dengan service quality melalui communication interpersonal. Upaya peningkatan service quality di kelurahan sukamulya tangerang akan efektif memperkuat customer satisfaction. Peningkatan communication interpersonal karyawan kelurahan sukamulya Tangerang akan efektif memperkuat customer satisfaction jika informasi yang diberikan kepada masyarakat sesuai dan dapat diterima. Kata kunci: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP
Kinerja Desentralisasi dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada Bisnis Perhotelan di Kota Palembang Fitriasuri Fitriasuri; Sholahuddin Arsyad
MBIA Vol 20 No 3 (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.v20i3.1612

Abstract

Abstract The purpose of this study in general is to determine the role of decentralization and management accounting systems on the performance of hotel business managers in the Palembang city area. The independent variables used are decentralization and management accounting systems, while the dependent variable is the manager's performance. The sample in this study were 38 respondents who were managers from various levels. The 38 respondents came from 10 hotels in Palembang. Respondents were selected using purposive random sampling method. Data were collected using a questionnaire with 35 questions and analyzed using Linear Regression. The results of the analysis show R Square 48.6% and a significance level of 0.001. The results of the study indicate that decentralization and management accounting systems simultaneously affect the performance of managers in the hospitality sector in the city of Palembang. For the partial test, the significance level of the decentralization variable is 0.068 and the regression coefficient is 0.374, which means that decentralization partially has no effect on the manager's performance, while the significance level of the management accounting system is 0.004 and the regression coefficient is 0.447, which means that the management accounting system partially has a positive effect on the performance of hotel managers. . Keywords: decentralization, management accounting system, manager performance Abstrak Tujuan penelitian ini secara umum adalah untuk mengetahui Kinerja desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajer bisnis perhotelan yang ada di wilayah kota Palembang. Variabel independen yang digunakan adalah desentralisasi dan sistem akuntansi manajemen, sedangkan variabel dependen adalah kinerja manajer. Sampel yang diteliti dalam penelitian ini sebanyak 38 responden manajer dari berbagai tingkatan dan berasal dari 10 hotel yang ada di kota Palembang yang dipilih menggunakan metode purposive random sampling. Data dikumpulkan menggunakan kuisioner dengan 35 butir pertanyaan. Data dianalisis menggunakan Regresi Linear. Hasil analisis menunjukkan nilai R2 sebesar 48,6% dan tingkat signifikan sebesar 0,001. Hasil penelitian menunjukkan bahwa desentralisasi dan sistem akuntansi manajemen secara bersama-sama memberikan pengaruh terhadap kinerja manajer di bidang perhotelan di kota Palembang. Untuk Uji parsial tingkat signifikansi variabel desentralisasi adalah 0,068 dan koefisien regresi 0,374 yang artinya desentralisasi secara parsial tidak berpengaruh terhadap kinerja manajer, sedangkan tingkat signifikansi sistem akuntansi manajemen adalah 0,004 dan koefisien regresi 0,447 yang artinya sistem akuntansi manajemen secara parsial berpengaruh positif terhadap kinerja manajer bidang perhotelan. Kata Kunci: desentralisasi, sistem akuntansi manajemen, kinerja manajer
Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Yeni Widyanti; Deni Erlansyah; Sesti Dewi Redica Butar Butar; Yurika Narulita Maulidya
MBIA Vol 20 No 3 (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.v20i3.1614

Abstract

This study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis. The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commerce merchants, while taxation socialization had a significant effect on taxpayer compliance of e-commerce merchants. Keywords : Understanding, Sanctions, Awareness, Socialization, Tax Compliance Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat pemahaman perpajakan, sanksi pajak, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pedagang e-commerce penelitian dilakukan pada pelaku bisnis online di Kabupaten OKU. Metode pengambilan sampel menggunakan sampling jenuh dan ukuran sampel diukur dengan rumus sampling jenuh. Metode analisis yang digunakan adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa tingkat pemahaman perpajakan, sanksi pajak dan kesadaran wajib pajak tidak berpengaruh secara parsial terhadap kepatuhan wajib pajak pedagang e-commerce, sedangkan sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pedagang e-commerce. Kata Kunci: Tingkat Pemahaman Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Pedagang E-Commerce.
Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan Outsourcing Di Mediasi Employee engagement Trisninawati Trisninawati; Efan Elpanso
MBIA Vol 20 No 3 (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.v20i3.1616

Abstract

This study examines the mediating role of employee engagement on the effect of work motivation and work environment on in-role performance. Respondents in this study were employees of PT Trans Dana Profitri outsourcing, which is a company that provides labor services totaling 100 respondents. The sample was carried out by purposive sampling, the data was collected by means of a survey through a questionnaire using a Likert scale with a Structural Equation Modeling (SEM) approach using AMOS version 24, a significance level of 5% to analyze the data. The results showed that motivation had a positive effect on employee engagement = 0, 482, p 0.0001<0.13), Work Environment had a positive effect on employee engagement (β= 0.360 P <0.049), Employee engagement had a positive effect on performance in role ( = 0.455 P <0.0***), work motivation has a positive effect on in-role performance (β= 0549, P <0.002, work environment has a negative effect on in-role performance (β= -0, 133 P <0.365), The results of the employee engagement mediation test mediate the effect of the work environment on in-role performance as evidenced by the indirect effect value of 0.188 which is greater than the direct effect of -0.153, meaning that hypothesis 6 is proven, employee engagement does not mediate the effect of work motivation on in-role performance, which is indicated by the value indirect effect .241 is smaller than direct effect .604 means that hypothesis 7 is not proven. Keywords: work motivation, work environment, employee engagement, performance in role Abstrak Penelitian ini menguji peran mediasi employee engagement pada pengaruh motivasikerja dan lingkungan kerja terhadap kinerja in role. Responden penelitian ini dilakukan pada karyawan outsourcing PT PT Trans Dana Profitri merupakan perusahaan yang menyediakan jasa tenaga kerja berjumlah 100 responden. Sampel dilakukan dengan purposive sampling, pengumpulan data dilakukan dengan survey melalui kuesioner menggunakan skala Likert dengan pendekatan metode Structural Equation Modelling (SEM) menggunakan AMOS versi 24, tingkat signifikansi 5 % untuk menganalisis data. Hasil penelitian menunjukkan motivasi berpengaruh positif terhadap employee engagement β= 0, 482, p 0,0001<0,13), Lingkungan Kerja berpengaruh positif terhadap employee engagement (β= 0,360 P <0,049), Employee engagement berpengaruh positif terhadap kinerja in role (β= 0,455 P <0,0***), Motivasi Kerja berpengaruh positif terhadap kinerja in role (β= 0549, P <0,002, Lingkungan Kerja berpengaruh negatif terhadap Kinerja in role (β= -0, 133 P <0,365), Hasil uji mediasi employee engagement memediasi pengaruh lingkungan kerja terhadap kinerja in role dibuktikan dengan nilai pengaruh tidak langsung 0,188 lebih besar dari pada pengaruh langsung -0,153, berarti hipotesis 6 terbukti, employee engagement tidak memediasi pengaruh motivasi kerja terhadap kinerja in role, yang ditunjukkan dengan nilai pengaruh tidak langsung ,241 lebih kecil dari pada pengaruh langsung ,604 berarti hipotesis 7 tidak terbukti. Kata kunci: motivasi kerja, lingkungan kerja, employee engagement, kinerja in role
Pemanfaatan Platform Ekonomi Secara Digital Terhadap Kinerja UMKM Di Kota Palembang Selama Masa Pandemi Covid-19 Dina Mellita; Andrian Noviardy
MBIA Vol 20 No 3 (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.v20i3.1617

Abstract

This study aims to identify the effect of using a digital economic platform on the performance of SMEs in Palembang City. The existence of the Covid 19 Pandemic that has taken place since the beginning of 2020 has encouraged the acceleration of the digital economy in the form of a digitalization process in a wider scope such as work, consumption, social relations, and the use of time by the community. Consumption patterns that were previously carried out by the public physically, are now switching online and digitally. SMEs that are targeted in this research are culinary SMEs in the city of Palembang. The selection of culinary SMEs was carried out because of the rapid growth of culinary SMEs in the city of Palembang. This study will identify the influence of SMEs that utilize digital platforms on performance during the pandemic. The digital economy platform is measured through the digital platform capability variable, while the performance of SMEs is through the sales of SMEs during the pandemic. Then in looking at these variables, there is the ability of the network as a mediating variable and the age of SMEs and the size of SMEs as control variables. The results showed that platform capability had a significant effect on the performance variable of SMEs with a 95% confidence level. Likewise with network capabilities as a mediating variable between Platform capabilities and performance. Thus, it can be said that during the Covid-19 pandemic, Platform Capability will improve the performance of SMEs by increasing the network capabilities or network capabilities of these SMEs. Kata Kunci : Economics Platform, Digital Platform, Platform Capability, Network Capability, SMEs Performance Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengaruh pemanfaatan platform ekonomi secara digital terhadap kinerja UMKM di Kota Palembang. Adanya Pandemi Covid 19 yang berlangsung sejak awal tahun 2020 mendorong akselerasi ekonomi digital berupa proses digitalisasi dalam ruang lingkup yang lebih luas seperti pekerjaan, konsumsi, hubungan social ataupun pemanfaatan waktu senggang oleh masyarakat. Pola konsumsi yang sebelumnya dilakukan oleh masyarakat secara fisik, kini beralih secara online dan digital. UMKM yang menjadi sasaran dalam penelitian ini adalah UMKM kuliner yang berada di Kota Palembang. Pemilihan UMKM kuliner dilakukan dikarenakan pesatnya pertumbuhan UMKM kuliner yang ada di Kota Palembang. Dalam penelitian ini akan diidentifikasi pengaruh UMKM yang memanfaatkan platform digital terhadap kinerja usahanya selama pandemic berlangsung. Platform ekonomi digital diukur melalui variable kemampuan platform digital sedangkan kinerja UMKM diukur melalui hasil penjualan UMKM selama pandemic. Kemudian dalam melihat hubungan variable-variabel tersebut terdappat kemampuan jaringan sebagai variable mediasi serta usia UMKM dan ukuran UMKM sebagai variable control. Hasil penelitian menunjukkan bahwa Platform capability berpengaruh secara signifikan terhadap variable kinerja UMKM dengan tingkat kepercayaan 95%. Begitu dengan network capability sebagai variable mediasi antara Platform capability dan kinerja. Dengan demikian dapat disimpulkan bahwa selama pandemic Covid-19 Platform Capability akan meningkatkan kinerja UMKM dengan meningkatkan kapabilitas kemampuan jaringan atau network capability dari UMKM tersebut. Kata Kunci : Platform Ekonomi, Platform Digital, Platform Capability, Network Capability, Kinerja UMKM

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