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Rahmat Novrianda Dasmen
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jpmitech@binadarma.ac.id
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+6289610838396
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fitriasuri@binadarma.ac.id
Editorial Address
Universitas Bina Darma Fakultas Ekonomi & Bisnis Jalan Jend. A. Yani 13 Ulu No.3 Palembang
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Kota 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 7 Documents
Search results for , issue "Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA)" : 7 Documents clear
Tourist Revisit Intention: The Role of Destination Image, Satisfaction and Quality Sitaniapessy, Arthur
MBIA Vol. 23 No. 2 (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.v23i2.3170

Abstract

Tourist revisit intention is a key indicator of loyalty that benefits the sustainability of destinations. This study examines the impact of destination image, satisfaction, and quality on revisit intention, focusing on Ambon Island. Using a quantitative approach, we collected data from 151 university students through purposive sampling. Multiple regression analysis revealed that all three variables significantly influence revisit intention, with destination image creating memorable experiences, satisfaction enhancing loyalty, and quality improving overall tourist experiences. The study highlights the need for strategic promotion, improved services, and upgraded infrastructure to boost repeat visits. While limited by its time-specific and location-specific scope, the findings offer valuable insights for enhancing Ambon’s tourism sustainability and long-term development. Future research should expand variables and contexts to provide broader applicability. Keywords: Destination Image, Destination Satisfaction, Destination Quality, Tourist Revisit Intention Abstrak Niat wistawan berkunjung kembali adalah indikator utama loyalitas wisatan yang akan menguntungkan keberlanjutan suatu destinasi wisata. Penelitian ini mengkaji dampak citra, kepuasan, dan kualitas destinasi wisata terhadap niat berkunjung kembali wisatawan di Pulau Ambon. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 151 sampel mahasiswa yang ditentukan dengan metode purposive sampling. Analisis regresi berganda mengungkapkan bahwa ketiga variabel tersebut secara signifikan memengaruhi niat kunjungan kembali, dengan citra destinasi menciptakan pengalaman yang tak terlupakan, kepuasan meningkatkan loyalitas, dan kualitas meningkatkan pengalaman wisatawan secara keseluruhan. Studi ini menyoroti perlunya promosi strategis, peningkatan layanan, dan peningkatan infrastruktur untuk meningkatkan kunjungan berulang. Meskipun dibatasi oleh ruang lingkup khusus waktu dan lokasi, temuan ini menawarkan wawasan berharga untuk meningkatkan keberlanjutan dan pengembangan jangka panjang pariwisata di kota Ambon. Penelitian di masa depan harus memperluas variabel dan konteks untuk memberikan penerapan yang lebih luas. Kata Kunci : Citra, Kepuasan, Kualitas, Daerah Wisata, Kunjungan.
Komite Manajemen Resiko: Peran Corporate Governance dan Kepemilikan Institusional Efriandy, Iwan; Rohman, Abdul; Aspahani, Aspahani
MBIA Vol. 23 No. 2 (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.v23i2.3212

Abstract

The main activity of banks as financial intermediary institutions whose main source of income is interest income, which results from funding activities and providing credit to customers, is very high risk. Banks as agents of trust must be managed with the principle of prudence (prudential banking) because they have very high risks and the potential for systemic risk, especially in Indonesia's banking industry and general economic conditions. This study aims to examine the role of corporate governance, which is proxied by the variables of the board of commissioners, independent commissioners, and auditor reputation and institutional ownership in forming a risk management committee. This study uses an explanatory quantitative method with secondary data and multiple linear regression tests. The sample used in the study was 52 obtained from 4 state-owned banks and nine national private commercial banks with total assets above 100 trillion listed on the IDX in the 2019-2022 observation period. The study results showed that the proportion of independent commissioners and auditor reputation (BigFour) encourage the existence of a risk management committee in the company. Meanwhile, the size of the board of commissioners and institutional ownership are independent of the existence of a risk management committee in the company. Keywords: Board of Commissioners, Independent Commissioners, Big Four, Institutional Ownership. Abstrak Kegiatan utama bank sebagai lembaga intermediasi keuangan yang sumber pendapatan utama adalah pendapatan bunga yang merupakan hasil dari kegiatan pendanaan dan pemberian kredit kepada nasabah, maka memiliki risiko yang sangat tinggi. Bank sebagai agent of trust, bank harus dikelola dengan prinsip kehati-hatian (prudential banking), dikarenakan memiliki risiko yang sangat tinggi dan berpotensi risiko sistemik, khususnya di industri perbankan dan tidak terkecuali kondisi perekonomian Indonesia pada umumnya. Tujuan dari penelitian ini adalah untuk menguji peran corporate governance, yang diproksi dengan variabel dewan komisaris, komisaris independen dan reputasi auditor serta kepemilikan institusional dalam pembentukan komite manajemen risiko. Penelitian ini menggunakan metode kuantitatif eksplanatif dengan data sekunder danmenggunakan uji regresi linear berganda. Sampel yang digunakan dalam penentilian sebanyak 52 diperoleh dari 4 bank persero milik pemerintah dan 9 bank umum swasta nasional yang memiliki toal aset di atas 100 triliun yang terdaftar di BEI dalam periode pengamatan 2019-2022. Hasil peneltian diperoleh bahwa, proporsi komisaris independen dan reputasi auditor (BigFour) mendorong keberadaan komite manajemen risiko. Sedangkan ukuran dewan komisaris dan kepemilikan institusional tidak mempengaruhi keberadaan komite manajemen risiko. Kata kunci: Dewan Komisaris, Komisaris Indpenden, BigFour, Kepemilikan Institusional.
Impact of Agricultural Productivity on Small Farmers' Financial Wellbeing: The Role of Microfinance Utami, Novia; Sitanggang, Marsiana Luciana
MBIA Vol. 23 No. 2 (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.v23i2.3214

Abstract

This study aims to explore the impact of agricultural productivity on farmers' financial wellbeing in Indonesia and the moderating role of microfinance in this relationship. The findings reveal that microfinance has a significant positive impact on farmers' financial wellbeing. Access to microfinance services allows farmers to obtain the necessary credit to invest in high-quality agricultural inputs, such as seeds, fertilizers, and modern equipment, which, in turn, enhances agricultural productivity and farmers' income. Additionally, increased agricultural productivity is significantly positively correlated with financial wellbeing. Higher productivity leads to greater crop yields and increased income from the sale of agricultural products. However, the study also finds that microfinance does not significantly moderate the relationship between agricultural productivity and financial wellbeing. This indicates that while microfinance contributes directly to financial wellbeing, it does not substantially enhance the effect of agricultural productivity on financial outcomes. Other factors, such as market access, infrastructure, and training, may play a more significant role in influencing this relationship.
Faktor yang Menciptakan Keputusan Pembelian Online pada Bukalapak Rustanto, Alfonsus Rendy; Octavia, Ayu Nurafni
MBIA Vol. 23 No. 2 (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: 10.33557/6q0rg698

Abstract

The large number of companies offering online sales has resulted in very tight online business competition. Based on the Top Brand Index online buying and selling in 2021-2023, purchases at Bukalapak tended to decline from 9.5% in 2021 to 8.1% in 2022 and even lower to 4.7% in 2023, so that through this study we will analyze the influence of social media, trust and perceived benefits on online purchasing decisions at Bukalapak in Semarang City. The population of this study is consumers who buy products online at Bukalapak. The type of data used is primary data. The data collection method uses a questionnaire. While the analysis technique used is multiple regression analysis. The results of the analysis show that social media has been shown to have a positive and significant effect on purchasing decisions. trust has been shown to have a positive and significant effect on purchasing decisions. perceived benefits have been shown to have a positive and significant effect on purchasing decisions. Based on simultaneous tests, it shows that social media, trust, and perceived benefits have an effect on purchasing decisions together. And the coefficient of determination value shows that the influence of social media, trust, and perceived benefits on purchasing decisions is 75.2% while the remaining 24.8% is influenced by other factors outside this study
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pengguna pada E-Wallet DANA: Kepercayaan, Kemudahan dan Fitur Pelayanan Cahyani, Alya Takwarina; Tjahjaningsih, Endang; Wirasati, Wahyu
MBIA Vol. 23 No. 2 (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/vmg5hz72

Abstract

E-wallet or digital wallet is an application for users to store money and carry out various financial transactions via mobile devices. A practical online payment method is a digital wallet, which allows customers or users to make payments flexibly without limits but still gets complaints from users. This research was conducted to analyze the influence of trust, convenience and service features on DANA e-wallet users decision making. Data was obtained through a questionnaire distributed to a sample of 100 DANA e-wallet user respondents in Semarang City. The data collection methods used were questionnaires distributed directly and Google Form. Descriptive analysis in this research uses Likert Scale. The analysis technique uses multiple linear regression analysis using the SPSS version 27 program by testing validity, reliability, coefficient of determination, simple and multiple regression, significance of F test and T test. Based on the results of T test, it shows that all variables are trust, convenience and service features influence the decisions of DANA e-wallet users. Then, based on the results of F test, it shows that all variables, namely trust, convenience and service features, influence the decisions of DANA e-wallet service users. Simultaneously, these three factors complement each other and create a positive experience for users. Keywords: Trust, Convenience, Service Features and User Decisions.   Abstrak E-wallet atau dompet digital adalah aplikasi pengguna menyimpan uang secara dan melakukan berbagai transaksi keuangan melalui perangkat mobile. Merupakan metode pembayaran online yang praktis adalah dompet digital, yang memungkinkan pelanggan atau pengguna melakukan pembayaran secara fleksibel tanpa batas namun masih memperoleh keluhan dari pengguna. Penelitian ini dilakukan guna menganalisis pengaruh kepercayaan, kemudahan dan fitur pelayanan terhadap pengambilan keputusan pengguna e-wallet DANA. Data diperoleh melalui kuesioner yang disebarkan kepada sampel sebanyak 100 responden pengguna e-wallet DANA di Kota Semarang. Metode pengumpulan data  yang  dipergunakan yaitu  kuesioner disebar secara langsung dan Google Form. Analisis  deskriptif  dalam  penelitian  ini  mempergunakan  Skala  Likert. Teknik  analisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 27 dengan melakukan uji validitas, reliabilitas, koefisien determinasi, regresi sederhana dan berganda, signifikansi uji F dan uji T. Berdasarkan hasil uji t menunjukkan bahwa seluruh variabel yaitu kepercayaan, kemudahan dan fitur pelayanan berpengaruh terhadap keputusan pengguna e-wallet DANA. Kemudian berdasarkan hasil uji F menunjukkan bahwa seluruh variabel yaitu kepercayaan, kemudahan dan fitur pelayanan berpengaruh terhadap keputusan pengguna layanan e-wallet DANA. Secara simultan, ketiga faktor ini saling melengkapi dan menciptakan pengalaman positif bagi pengguna. Kata kunci: Kepercayaan, Kemudahan, Fitur Pelayanan dan Keputusan Pengguna.
Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Risikoterhadap Minat Penggunaan E-wallet di moderasi Fitur Layanan Ningsih, Nurul Hutami; Fahmi, Muhammad; Asterina, Fenty; Sari, Anita Novita
MBIA Vol. 23 No. 2 (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/h25w1g22

Abstract

The formulation of the problem in this research is the influence of perceived usefulness, perceived convenience, and perceived risk on interest in using e-wallets with service features as moderating variables in an empirical study of accounting students in the class of 2020 at private universities in the city of Palembang. The respondents in this research were 169 accounting students from the 2020 class. Data collection techniques include interviews and questionnaires, and data analysis techniques use multiple regression analysis with moderate regression analysis (MRA). The research results show that Perceived Benefits, Perceived Convenience, and Perceived Risk significantly affect Interest in Using E-wallet. In moderation, service features are moderator homologies of the influence of perceived benefits on interest in using e-wallets. In contrast, service features are moderator predictors of the influence of perceived convenience and perceived risk on interest in using e-wallets. From these results, service features are only an addition to an application that considers users' perceived benefits, perceived convenience, perceived risks, and interests. Keywords: Perception of Benefits, Perception of Ease, Perception of Risk, Interest in Using E-wallet, Service Feature Abstrak Rumusan masalah dalam penelitian ini adalah pengaruh persepsi manfaat, persepsi kemudahan, dan persepsi risiko terhadap minat penggunaan e-wallet dengan fitur layanan sebagai variabel moderasi dalam studi empiris mahasiswa akuntansi angkatan 2020 di perguruan tinggi swasta di kota palembang. Responden dalam penelitian ini adalah mahasiswa akuntansi angkatan 2020 sebanyak 169 responden. Teknik pengumpulan data menggunakan wawancara dan angket dan teknik analisis data menggunakan analisis regresi berganda dengan moderate regression analysis (MRA). Hasil penelitian menunjukkan bahwa Persepsi Manfaat, Persepsi Kenyamanan, dan Persepsi Risiko berpengaruh signifikan terhadap Minat Penggunaan E-wallet. Secara moderasi, fitur layanan merupakan homologizer moderator pengaruh persepsi manfaat terhadap minat penggunaan e-wallet, sedangkan fitur layanan merupakan prediktor moderator pengaruh persepsi kemudahan dan persepsi risiko terhadap minat penggunaan e-wallet. Dari hasil ini fitur layanan hanya merupakan tambahan dari sebuah aplikasi untuk ikut mempertimbangkan persepsi manfaat, persepsi kemudahan, persepsi risiko dan minat dari pengguna. Kata kunci: Persepsi Manfaat, Persepsi Kemudahan, Persepsi Risiko, Minat Menggunakan E-wallet,  Fitur Layanan  
Modeling Financial Behavior of E-Wallet Users in Palembang: Exploring Financial Literacy and Lifestyle Factors Zainal, Rabin Ibnu; Sari, Nopri seftiani; Mellita, Dina; Haqiqi, Teuku Muhammad
MBIA Vol. 23 No. 2 (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: 10.33557/90ag6q74

Abstract

The rapid growth of digital financial ecosystems has transformed financial management, primarily through the adoption of e-wallets. This study examines the impact of Financial Literacy and Lifestyle on Financial Behavior among 95 e-wallet users in Palembang City, employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Findings reveal that Financial Literacy has a statistically significant but weak effect on Financial Behavior, explaining 28% of its variance. These findings suggest s that cognitive financial skills, while crucial, have limited influence in this context. Conversely, lifestyle has a substantial impact, accounting for 51.9% of the variance in financial behavior, emphasizing the critical role of behavioral and environmental factors in shaping decision-making. Theoretically, this study validates the importance of integrating cognitive (Financial Literacy) and behavioral (Lifestyle) dimensions in understanding financial behavior in digital payment systems. Policymakers are urged to enhance financial literacy programs and strengthen consumer protection, while e-wallet providers should prioritize security, transparency, and user-focused features. Future research should incorporate additional variables to offer a more comprehensive understanding of financial behavior in digital ecosystems.   Keywords: Financial Literacy, Lifestyle, Financial Behavior, E-Wallet.   Abstrak Pertumbuhan pesat ekosistem keuangan digital telah mentransformasi pengelolaan keuangan, terutama melalui adopsi dompet digital (e-wallet). Penelitian ini mengkaji dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Keuangan di antara 95 pengguna e-wallet di Kota Palembang dengan menggunakan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Literasi Keuangan memiliki pengaruh yang signifikan secara statistik tetapi lemah terhadap Perilaku Keuangan, menjelaskan 28% dari variansnya. Hal ini menunjukkan bahwa keterampilan keuangan kognitif, meskipun penting, memiliki pengaruh terbatas dalam konteks ini. Sebaliknya, Gaya Hidup menunjukkan dampak yang kuat dan signifikan, menjelaskan 51,9% dari variansi Perilaku Keuangan, yang menekankan peran penting faktor perilaku dan lingkungan dalam membentuk pengambilan keputusan. Secara teoretis, penelitian ini memvalidasi pentingnya mengintegrasikan dimensi kognitif (Literasi Keuangan) dan perilaku (Gaya Hidup) dalam memahami perilaku keuangan dalam sistem pembayaran digital. Pembuat kebijakan didorong untuk meningkatkan program literasi keuangan dan memperkuat perlindungan konsumen, sementara penyedia e-wallet perlu memprioritaskan keamanan, transparansi, dan fitur yang berfokus pada pengguna. Penelitian selanjutnya perlu mengintegrasikan variabel tambahan untuk memberikan pemahaman yang lebih komprehensif tentang perilaku keuangan dalam ekosistem digital.   Kata kunci: Literasi Keuangan, Gaya Hidup, Perilaku Keuangan, Dompet Digital.

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