cover
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
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 13 Documents
Search results for , issue "Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)" : 13 Documents clear
Pengambilan Keputusan Mahasiswa Dalam Berinvestasi pada Pojok Bursa Fitriasuri, Fitriasuri; Dinata, Muhammad Iskandar; Mellita, Dina; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): 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.v23i1.3005

Abstract

Students are the young generation who will face financial complexity and risk. Therefore, students must be smart and wise in managing their finances through investment activities. This research analyzes the influence of financial literacy, financial performance, experience regret, and motivation on students' investment decision-making. This research is quantitative research that uses primary data originating from distributing questionnaires. The sampling technique is a simple random sampling technique with the Slovin formula to determine size. The number of respondents in the sample was 88 people. The tests were instrument tests, hypothesis tests, classical assumption tests, and multivariate linear regression analysis. Research results based on the t-test show that financial literacy and financial efficacy influence each individual's investment decisions. Meanwhile, unpleasant experiences and motivation variables do not affect individual investment decisions. However, the F test results show that financial literacy, financial efficacy, unpleasant experiences, and motivation significantly influence students' investment decisions at the Faculty of Social Humanities, Bina Darma University Palembang. Keywords: Literacy, Efficacy, Experienced, Motivation, Investment Abstrak Mahasiswa adalah generasi muda yang akan menghadapi kompleksitas dan risiko finansial di masa depan. Oleh karena itu mahasiswa perlu cerdas dan bijak dalam mengelola keuangannya melalui kegiatan investasi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kinerja keuangan, perasaan menyesal dan motivasi terhadap pengambilan keputusan investasi mahasiswa. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer yang berasal dari penyebaran kuesioner. Teknik pengambilan sampelnya adalah teknik simple random sampling dengan rumus Slovin untuk menentukan ukuran. Responden yang menjadi sampel berjumlah 88 orang. Pengujian yang dilakukan adalah uji instrumen, uji hipotesis, uji asumsi klasik, dan analisis regresi linier multivariat. Hasil penelitian berdasarkan uji t menunjukkan bahwa literasi keuangan dan efikasi keuangan berpengaruh terhadap keputusan investasi setiap individu. Sedangkan variabel penyesalan dan motivasi tidak berpengaruh terhadap keputusan investasi individu. Namun demikian berdasarkan hasil uji F menunjukkan bahwa tingkat literasi keuangan, efikasi keuangan, pengalaman yang tidak menyenangkan dan motivasi secara simultan mempunyai pengaruh yang signifikan terhadap keputusan investasi mahasiswa Fakultas Sosial Humaniora Universitas Bina Darma Palembang. Kata kunci: Literasi, Efikasi, Experienced Regret, Motivasi, Investasi
Pemetaan Implikasi Cloud Accounting Dalam Pengambilan Keputusan Keuangan Perusahaan (Systematic Literature Review) Aryasari, Devita; Purwana, Dedy; Wahono, Puji; Muchtar, Saparuddin
MBIA Vol. 23 No. 1 (2024): 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.v23i1.3050

Abstract

This study uses a Systematic Literature Review (SLR) to explore the relationship between cloud accounting and corporate financial decision-making. Utilizing cloud accounting has significant implications for a company's financial decision-making. The findings of this study indicate that by adopting a cloud-based accounting system, companies may access financial data in real-time from many locations over the Internet. Optimize the operational efficiency of the company by providing integrated and online-accessible services. Enhancing the efficiency and flexibility in financial data management enables companies to respond to market changes more quickly and effectively. Efficiency and flexibility give decision-makers faster and easier access to financial information to make accurate strategic decisions. Keywords: Cloud Accounting, Financial Decision Making, Firm Performance Abstrak Penelitian ini menggunakan Systematic Literaure Review (SLR) yang mengeksplorasi hubungan antara cloud accounting dan pengambilan keputusan keuangan perusahaan. Penggunaan cloud accounting memiliki implikasi yang signifikan terhadap pengambilan keputusan keuangan dalam perusahaan. Hasil penelitian ini menunjukkan bahwa dengan mengadopsi sistem akuntansi berbasis cloud, perusahaan dapat mengakses data keuangan secara real-time dari berbagai lokasi melalui internet. meningkatkan efisiensi operasional perusahaan dengan menyediakan layanan yang terintegrasi dan dapat diakses secara online, meningkatkan efisiensi dan fleksibilitas dalam pengelolaan data keuangan, sehingga memungkinkan perusahaan untuk merespons perubahan pasar dengan lebih cepat dan lebih efektif. Hal ini memungkinkan para pengambil keputusan untuk memiliki akses yang lebih cepat dan mudah terhadap informasi keuangan yang diperlukan untuk membuat keputusan strategis yang tepat. Kata Kunci : Cloud Accounting, Pengambilan Keputusan Keuangan, Kinerja Perusahaan
Work-life Balance Among Daily Worker Amid Covid-19: Differences Between Gender and Sector Mellita, Dina; Fitriasuri, Fitriasuri; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): 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.v23i1.3200

Abstract

This study aims to identify WLB in DW workers in the hospitality business during the COVID-19 pandemic in Palembang City. The hospitality business, which includes the lodging, travel and tourism, food and beverage (F&B), and recreation businesses affected by the pandemic, has changed the employment status of surviving workers to Daily Workers (DW). The reduced number of workers in this business has caused DW's workload to be heavier. Several previous studies noted that the high workload will disrupt workers' work-life balance. This study uses a causal-comparative study design to explore whether there are differences in WLB by gender and sectorally between the F&B and Lodging sectors during the pandemic. In this case, we saw WLB from the side of Time balance (TB), Involvement balance (IB), and Satisfaction balance (SB). Because the results of the normality test of the data indicate that the research data did not pass the test, We used the Mann-Whitney U Test non-parametric statistical to test the two samples in this study. Based on the test results, the WLB gender is different in the time balance variable, while from the sectoral side, WLB is different in the satisfaction balance variable. Keywords: Work-life Balance, Time Balance, Involvement Balance, Satisfaction Balance, Daily Worker, Hospitality Abstrak Penelitian ini bertujuan untuk mengidentifikasi keseimbangan kehidupan kerja (Worklife pada pekerja harian (Daily Worker/DW) di industri perhotelan selama pandemi Covid-19 di Kota Palembang. Industri perhotelan meliputi akomodasi, perjalanan dan pariwisata, makanan dan minuman (Food and Beverage/F&B), serta rekreasi, terkena dampak pandemi yang merubah status pekerja yang masih bertahan menjadi pekerja harian. Adanya pengurangan jumlah pekerja sebagai akibat kebijakan pembatasan mobilisasi selama pandemi menyebabkan beban kerja pekerja harian menjadi lebih berat. Beberapa studi sebelumnya mencatat bahwa beban kerja yang tinggi akan mengganggu keseimbangan kehidupan dan kerja tenaga kerja. Studi ini menggunakan disain komparatif kausal untuk mengeksplorasi apakah terdapat perbedaan dalam keseimbangan kehidupan kerja berdasarkan jenis kelamin dan antar sektor, yaitu sektor F7B dan akomodasi selama pandemi. Penelitian ini, WLB akan dilihat dari sisi Keseimbangan Waktu (Time Balance/TB) Keseimbangan Keterlibatan (Involvement Balance/IB) dan Keseimbangan Kepuasan (Satisfaction Balance/SB). Oleh karena hasil pengujian normalitas menunjukkan data yang tidak terdistribusi dengan normal, analisis penelitian ini menggunakan uji statistik non-parametrik Mann-Whitney U Test. Berdasarkan hasil pengujian diketahui bahwa WLB berdasarkan jenis kelamin berbeda pada variabel keseimbangan waktu, sementara dari sisi sektoral, WLB memiliki perbedaan dalam variabel keseimbangan kepuasan. Kata Kunci: Keseimbangan Kehidupan-Kerja, Keseimbangan Waktu, Keseimbangan Keterlibatan, Keseimbangan Kepuasan, Pekerja Harian, Hospitality

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