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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 13 Documents
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Search results for , issue "Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)" : 13 Documents clear
Pengaruh Pengetahuan Akuntansi Sikap Dan Kontrol Perilaku Terhadap Penerapan SAK EMKM Oleh UMKM Di Kecamatan Karangdowo Kabupaten Klaten Yuliyanti, Sintiya Dwi; Pabulo, Azfa Mutiara Ahmad
MBIA Vol. 22 No. 3 (2023): 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.v22i3.2703

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities, which stands for SAK EMKM, is a policy to simplify the preparation of financial and business capital funding records for MSMEs. Accounting knowledge factors, attitudes, and behavioral control can influence MSME actors in implementing SAK EMKM. The research aims to prove that accounting knowledge factors, attitudes, and behavioral control influence the implementation of SAK EMKM policies on the financial recording of MSMEs in Karangdowo District, Klaten Regency. The study included quantitative research using secondary data from 100 respondents from MSMEs in Karangdowo District, Klaten Regency. The instrument is a questionnaire used in this research to collect data. The research uses the classical assumption test analysis method of multiple linear regression. The research results will show whether there is an influence of the knowledge factor accounting, attitudes, and behavioral control towards implementing SAK EMKM policies by MSMEs, Karangdowo District, and Klaten Regency. Keywords: Accounting Knowledge, Behavioral Control, Attitudes, FAS MSMEs, MSMEs Abstrak Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah kepanjangan dari SAK EMKM merupakan kebijakan untuk mempermudah penyusunan catatan keuangan dan pendanaan modal usaha pada UMKM. Faktor pengetahuan akuntansi, sikap, dan kontrol perilaku dapat mempengaruhi pelaku UMKM dalam penerapan dari SAK EMKM. Penelitian bertujuan untuk membuktikan faktor pengetahuan akuntansi, sikap, dan kontrol perilaku mempengaruhi penerapan kebijakan SAK EMKM pada pencatatan keuangan UMKM Kecamatan Karangdowo, Kabupaten Klaten. Penelitian termasuk penelitian kuantitatif yang menggunakan data sekunder dari 100 responden UMKM di Kecamatan Karangdowo Kabupaten Klaten. Instrumen berupa kuesioner digunakan pada penelitian ini sebagai instrumen untuk mengumpulkan data. penelitian menggunakan metode analisis uji asumsi klasik regresi linier berganda. Hasil dari penelitian akan menunjukan apakah ada pengaruh faktor pengetahuan akuntansi, sikap, dan kontrol perilaku terhadap penerapan kebijakan SAK EMKM oleh UMKM Kecamatan Karangdowo Kabupaten Klaten. Kata kunci: Pengetahuan Akuntansi, Kontrol Perilaku, Sikap, SAK EMKM, UMKM
Anteseden dan Konsekuen Environmental Disclosure Gunawan, Raynard; Ayu, Stephana Dyah
MBIA Vol. 22 No. 3 (2023): 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.v22i3.2709

Abstract

Nowadays, companies need to carry out environmental conservation activities. CSR activities and environmental disclosure are closely related to environmental preservation. So, the purpose of this study is to examine the effect of CSR implementation on environmental disclosure and the effect of environmental disclosure on firm value. The population used is the entire sector of companies listed on the IDX. The number of samples in this study was 31 companies in accordance with the 2021 sample selection criteria. The data collection technique of this research is purposive sampling. This study uses a simple linear regression method using SPSS 21. The result of this study is that CSR implementation has a positive effect on environmental disclosure. This result means that the more CSR implementation, the more disclosure in the sustainability report. Meanwhile, environmental disclosure has a negative effect on firm value. This negative effect means that more disclosure actually reduces the value of the company. These results prove that impression management theory is influential in supporting the hypothesis compared to stakeholder theory. Keywords: Implementations CSR, Environmental Disclosure, Firm Value. Abstrak Perusahaan pada masa sekarang penting untuk melakukan kegiatan pelestarian lingkungan hidup. Kegiatan CSR dan environmental disclosure sangat berkaitan dengan pelestarian lingkungan hidup. Tujuan penelitian ini adalah menguji pengaruh penerapan CSR terhadap environmental disclosure, dan pengaruh environmental disclosure terhadap nilai perusahaan. Populasi yang digunakan yaitu seluruh sektor perusahaan yang terdaftar di BEI. Jumlah sampel pada penelitian ini yaitu 31 perusahaan sesuai dengan kriteria pemilihan sampel tahun 2021. Teknik pengambilan data dari penelitian ini yaitu purposive sampling. Penelitian ini menggunakan metode regresi linear berganda menggunakan bantuan SPSS 21. Hasil dari penelitian ini yaitu penerapan CSR berpengaruh positif terhadap environmental disclosure. Artinya semakin banyak melakukan penerapan CSR maka semakin mengungkapkan dalam laporan keberlanjutan. Sedangkan, environmental disclosure berpengaruh negatif terhadap nilai perusahaan. Artinya, semakin banyak pengungkapan justru menurunkan nilai perusahaan. Hasil ini membuktikan bahwa teori manajemen impresi berpengaruh dalam mendukung hipotesis dibandingkan teori stakeholder. Kata Kunci: Penerapan CSR, Environmental Disclosure, Nilai Perusahaan.
Membangun Kepercayaan Online Dan Retensi Pelanggan Dalam Belanja Online Puterima, Luvia; Sumar, Sumar
MBIA Vol. 22 No. 3 (2023): 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.v22i3.2713

Abstract

This study intends to investigate the motivational variables contributing to online trust and customer retention in online purchasing, such as the website's design, reliability and perceived simplicity of use. This study analyzed the website's design, reliability, and perceived simplicity of use in online purchasing by collecting data from 197 e-commerce website users applying the deductive approach, quantitative analytical, and purposive sampling methodologies. The research population is users of e-commerce sites in Pangkalpinang City, Bangka Belitung. This research uses Partial least squares structural equation modelling (PLS-SEM) for data analysis via Smart-PLS software. The research's results offer some interesting new information, showing that website reliability is an essential determinant of online trust, followed by perceived simplicity of use. Customer retention, reliability, and perceived simplicity of use have been shown to have substantial mediating effects on online trust. In online purchasing, future study is advised to estimate the motivational variables that have online participation with the value of collaboration and collaborative creation experience in online purchasing. Keywords: Customer Involvement, Customer Retention, Reliability, The Design of The Website, Perceived Simplicity of Use Abstrak Penelitian ini bermaksud untuk menyelidiki variabel motivasi yang berkontribusi terhadap kepercayaan online dan retensi pelanggan dalam belanja online, seperti desain situs web, reliabilitas, dan persepsi kemudahan penggunaan. Penelitian ini menganalisis desain situs web, reliabilitas, dan persepsi kemudahan penggunaan dalam belanja online dengan mengumpulkan data dari 197 pelanggan di situs web e-commerce menggunakan pendekatan deduktif, metode kuantitatif dan teknik purposive sampling. Populasi penelitian adalah para pengguna situs e-commerce di Kota Pangkalpinang, Bangka Belitung. Penelitian ini menggunakan Partial least square structural equation modeling (PLS-SEM) untuk analisis data melalui perangkat lunak Smart-PLS. Hasil dari penelitian ini menunjukkan bahwa reliabilitas situs web adalah prediktor kepercayaan online yang paling penting, diikuti dengan persepsi kemudahan penggunaan. Retensi pelanggan, reliabilitas, dan persepsi kemudahan penggunaan juga ditemukan memiliki efek mediasi yang besar terhadap kepercayaan online. Dalam konteks belanja online, penelitian selanjutnya disarankan untuk memperkirakan variabel motivasi yang memiliki keterkaitan secara online dengan nilai kreasi bersama dan pengalaman kreasi bersama dalam belanja online. Kata Kunci: Keterlibatan Pelanggan, Retensi Pelanggan, Reliabilitas, Desain Situs Web, Persepsi Kemudahan Penggunaan

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