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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 228 Documents
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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
How E-Service Quality And E-Trust Affect Reuse Decision on Aplikasi PrivyID Yulia Handayani; Ari Anggarani Winadi Prasetyoning Tyas; Ummanah Ummanah
MBIA Vol 21 No 1 (2022): 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.v21i1.1654

Abstract

This study aims to examine the effect of e-service quality on the reuse decision of PrivyID on apps through e-trust as an intervening variable. The analytical method used is SEM and PLS, with 150 respondents for application users in South Jakarta. The sample in this study used the non-probability sampling method. This study has several problems, such as difficulty accessing personal to enterprise accounts, the absence of a direct document repair feature, the lack of customer service responsiveness to customer inquiries, weak validity of digitally signed documents using manual stamps, and user difficulties when verifying data. This study indicates that e-service quality has a significant effect on reuse decisions. Meanwhile, e-trust has a substantial impact on reuse decisions, and e-service quality considerably impacts e-trust. Finally, this study shows that e-service quality indirectly affects reuse decision e-trust. Keywords: E-Service Quality, Reuse Decision, E-Trust Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh e-service quality aplikasi PrivyID terhadap reuse decision melalui e-trust sebagai variabel intervening. Metode analisis yang digunakan adalah Struktural Equation Model (SEM) dan Partial Least Square (PLS), sebanyak 150 responden pada pengguna aplikasi yang berada di Wilayah Jakarta Selatan. Sampel dalam penelitian ini menggunakan teknik non probability sampling. Penelitian ini memiliki beberapa masalah seperti kesulitannya akses dari akun personal ke akun enterprise, tidak adanya fitur perbaikan dokumen secara langsung, kurang responsifnya customer service terhadap pertanyaan pelanggan, lemahnya keabsahan dokumen yang ditandatangan digital dengan penggunaan materai manual, dan terdapat kesulitan pengguna saat melakukan verifikasi data (swafoto). Hasil penelitian dalam penelitian ini menunjukan bahwa e-service quality berpengaruh signifikan terhadap reuse decision. Sementara itu e-trust berpengaruh signifikan terhadap reuse decision dan e-service quality berpengaruh signifikan terhadap e-trust. Terakhir e-service quality berpengaruh secara tidak langsung terhadap reuse decision melalui e-trust. Kata kunci: E-Service Quality, Reuse Decision, E-Trust
Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin Amellya Amellya; Fitriasuri Fitriasuri; Efan Elpanso
MBIA Vol 21 No 1 (2022): 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.v21i1.1667

Abstract

This research is a quantitative descriptive study where the population is all civil servants at the Regional Financial and Asset Management Agency of Banyuasin Regency. After determining the stratified random sampling technique, we collected 51 respondents' data using a data collection instrument in the form of a questionnaire. We apply the instrument validity test using the calculated R-value or the corrected item-total correlation value on each and testing the reliability with Cronbach (Alpha). Hypothesis testing using multiple linear regression, T-test, F Test and Determinants Test. The results show that the effect of competence and motivation on performance simultaneously is significant. In this case, the null hypothesis is rejected or accepted as an alternative. Furthermore, based on the value of the regression coefficient, the influence between competence and performance is positive and significant. Keywords: competence, motivation, and performance Abstrak Penelitian ini merupakan penelitian deskriptif kuantitatif dimana populasinya adalah seluruh pegawai negeri sipil pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. Setelah menentukan teknik stratified random sampling, kami mengumpulkan 51 data responden dengan menggunakan instrumen pengumpulan data berupa kuesioner. Kami menerapkan uji validitas instrumen menggunakan nilai R-hitung atau nilai korelasi item-total terkoreksi pada masing-masing item instrument dan menguji reliabilitas dengan Cronbach (Alpha). Pengujian hipotesis menggunakan regresi linier berganda, uji T, Uji F dan Uji Determinasi. Hasil penelitian menunjukkan bahwa pengaruh kompetensi dan motivasi terhadap kinerja secara simultan adalah signifikan. Dalam hal ini, hipotesis nol ditolak atau diterima sebagai alternatif. Selanjutnya berdasarkan nilai koefisien regresi, pengaruh antara kompetensi dan kinerja adalah positif dan signifikan. Kata kunci: kompetensi, motivasi, dan kinerja
Pengaruh Ukuran Perusahaan, Investment Opportunity Set, dan Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan LQ45 Rolia Wahasusmiah; Ferlinda Ayu Bella Arshinta
MBIA Vol 21 No 1 (2022): 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.v21i1.1681

Abstract

The value of the company is reflected in the share price. The higher the value of the company indicates the prosperity of its shareholders. This study aims to analyze the firm size, Investment Opportunity Set, and corporate governance mechanisms on firm value with financial performance as an intervening variable. The population of this research is the LQ45 company. The selected sample is 15 companies that use a purposive sampling method based on the 2015-2019 annual financial statements. Methods The analysis uses a qualitative descriptive method. Hypothesis analysis in this study uses Multiple Linear Regression. This study indicates that the Investment Opportunity Set variable and the independent commissioner variable, part of the corporate governance mechanism, affect firm value. Firm size and corporate governance mechanisms consisting of audit committees, institutional ownership, and managerial ownership do not affect firm value. Financial performance variables cannot influence the relationship between the variables Investment Opportunity Set, institutional ownership and managerial ownership with firm value. Financial performance variables can influence the relationship between firm size variables, corporate governance mechanisms consisting of audit committees and independent commissioners with firm value. Keywords: Firm Size, Investment Opportunity Set, Firm Value, Financial Performance. Abstrak Nilai perusahaan dicerminkan dengan harga saham, semakin tinggi nilai perusahaan menunjukkan kemakmuran shareholdernya. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Investment Opportunity Set, dan mekanisme corporate governance terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi penelitin ini adalah perusahaan LQ45 dengan sampel Sampel terpilih sebanyak 15 perusahaan dengan teknik metode purposive sampling. Data berdasarkan publikasi laporan keuangan tahunan periode 2015-2019. Metode Analisis menggunakan metode deskriptif kualitatif. Analisis hipotesis dalam penelitian ini menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa variabel Investment Opportunity Set dan variabel komisaris independen yang merupakan bagian dari mekanisme corporate governance berpengaruh terhadap nilai perusahaan. Variabel ukuran perusahaan, dan mekanisme corporate governance yang terdiri dari komite audit, kepemilikan institusional, dan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Variabel kinerja keuangan tidak mampu mempengaruhi hubungan antara variabel Investment Opportunity Set, kepemilikan institusional dan kepemilikan manajerial dengan nilai perusahaan. Variabel kinerja keuangan mampu mempengaruhi hubungan antara variabel ukuran perusahaan, mekanisme corporate governance yang terdiri dari komite audit dan komisaris independen dengan nilai perusahaan. Kata kunci: Ukuran Perusahaan, Investment Opportunity Set, Nilai perusahaan, Kinerja Keuangan.
Manajemen Kelas Daring Pada Masa Covid-19 Di Sekolah Dasar Maitreyawira Palembang Sunda Ariana; Steffanus Jordy
MBIA Vol 21 No 1 (2022): 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.v21i1.1690

Abstract

The purpose of this study was to determine the relationship between fluency and teacher creativity, the relationship between flexibility and teacher creativity, the relationship between originality and teacher creativity, and the relationship between elaboration and teacher creativity in managing online classes during the COVID-19 period. This research uses quantitative methods. The sample taken in the study was 29 students using a random sampling technique. This study used a questionnaire distributed to 29 students. The analysis technique used is multiple linear regression analysis. The results of the research data analysis showed that the regression value of 0.898 showed a significant relationship between fluency, flexibility, originality, and elaboration on teacher creativity. These results shows the effect that the higher the fluency of elementary school teachers, the better the creativity of teachers and vice versa, so Maitreyawira Elementary School Palembang in increasing teacher creativity needs to also increase fluency. The flexibility variable does not show a significant effect on teacher creativity, where the lower the flexibility of the HR teacher, the worse the teacher's creativity. The originality variable has a significant influence where the higher the originality of the elementary school teacher, the better the teacher's creativity. The elaboration variable shows that there is no significant effect between teacher elaboration and creativity, where the lower the teacher's elaboration, the better the teacher's creativity. Keywords: Fluency, Flexibility, Originality, Elaboration, Teacher Creativity Abstrak Tujuan penelitian ini adalah untuk mengetahui hubungan fluency terhadap kreativitas guru, hubungan flexibility terhadap kretivitas guru, hubungan originality terhadap kreativitas guru dan hubungan elaboration terhadap kreativitas guru dalam mengelola kelas daring pada masa covid-19. Penelitian ini menggunakan metode kuantitatif. Sampel yang diambil dalam penelitian sebanyak 29 siswa menggunakan teknik random sampling. Penelitian ini menggunakan kuesioner yang didistribusikan kepada 29 Siswa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis data penelitian menunjukkan bahwa nilai regresi sebesar 0,898 menunjukkan terjadi hubungan yang siginifikan antara fluency, flexibility, originality dan elaboration terhadap kreativitas guru. Dari hasil tersebut menunjukan pengaruh apabila semakin menaiknya fluency guru SD maka semakin baiknya kreaivitas guru dan sebaliknya, sehingga SD Maitreyawira Palembang dalam meningkatkan kreativitas guru perlu juga meningkatkan fluency. Variabel flexibility tidak menunjukan pengaruh yang signifikan terhadap kreativitas guru, dimana semakin menurunya flexibility guru SDM maka semakin berakibat buruknya kreativitas guru. Variable originality memiliki pengaruh yang signifikan dimana semakin naiknya originality guru SD maka semakin baiknya kreativitas guru. Variable elaboration menunjukan tidak ada pengaruh yang signifikan anatara elaboration dan kreativitas guru, dimana semakin turunnya elaboration guru maka berakibat semakin baiknya kreativitas guru . Kata kunci: Fluency, Flexibility, Originality, Elaboration, Kreativitas Guru
Identifikasi Preferensi UKM Dalam Mencari Sumber Pembiayaan Dari Lembaga Keuangan Mikro di Wilayah Kota Yogyakarta Sri Utami; Cintya Hartanti Hutaminingrum; Hery Purnomo
MBIA Vol 21 No 1 (2022): 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.v21i1.1714

Abstract

SMEs are one of the components driving economic growth which is supported by the existence of Microfinance Institutions. This study aims to look at the pattern of preferences and the factors that influence the preferences of SMEs in finding sources of financing for Microfinance Institutions. Cluster random sampling was used by distributing questionnaires and structured interviews with samples of MSMEs in Yogyakarta City, especially Umbulharjo District and Kotagede District. Meanwhile, a questionnaire was also given to MFIs to see their perceptions of SMEs. The data is processed using descriptive statistics and will be interpreted quantitatively and qualitatively. From the results of the analysis of respondents' preferences in general, some factors determine the selection of MFIs by customers in each MFI forming the segmentation. The conclusion is that banking MFIs are distinguished from non-banking MFIs. The determining factor for banking MFIs is the selection of MFIs by customers to serve both administrative speed and MFIs that are easily accessible from the location. The average determinant of non-bank MFIs in selecting good services is administrative speed and proximity to public transportation. The average segmentation preferences of SMEs for each MFI are: for respondents, banking MFIs are used to dealing with banks and are more oriented toward business development, looking for non-banking MFIs in the southwest, choosing MFIs because they are related to cooperatives, respondents have a high level of religion. relatively strong, simple administration with a fast time and there is an emotional connection between customers with cooperatives and BMT. This shows that cooperatives are trying to get customers from micro, business and individual income are each below IDR 5 million, stating the case that BMT is trying to get customers from micro, but business and individual incomes are smaller than customers in the cooperative segment which is below IDR 1 million. Keywords: Preference, UMKM, LKM Abstrak UKM merupakan salah satu komponen penggerak pertumbuhan ekonomi yang didukung oleh keberadaan Lembaga Keuangan Mikro. Penelitian ini bertujuan melihat pola preferensi dan faktor-faktor yang mempengaruhi preferensi UKM dalam mencari sumber pembiayaan Lembaga Keuangan Mikro. Melalui penyebaran kuesioner dan wawancara terstruktur dengan sampel UMKM yang terpilih melalui cluster random sampling di Kota Yogyakarta khususnya Kecamatan Umbulharjo dan Kecamatan Kotagede. Sementara itu, kuesioner juga diberikan kepada LKM untuk melihat persepsi mereka terhadap UKM. Data diolah dengan menggunakan statistik deskriptif dan akan diinterpretasikan secara kuantitatif dan kualitatif. Hasil analisis preferensi responden secara umum, terdapat faktor penentu pemilihan LKM oleh nasabah pada setiap LKM pembentuk segmentasi. Kesimpulan bahwa LKM perbankan dibedakan dengan LKM non perbankan. Faktor penentu LKM perbankan dipilih oleh nasabah karena kecepatan administrasi pelayanan dan LKM yang mudah dijangkau dari lokasi. Rata-rata faktor penentu LKM non bank dipilih adalah karena pelayanan yang baik dengan kecepatan administrasi dan dekat dengan angkutan umum. Preferensi segmentasi rata-rata UKM untuk masing-masing LKM adalah: LKM perbankan sudah terbiasa berurusan dengan bank dan lebih berorientasi pada pengembangan usaha sedangkan LKM non perbankan karena berkaitan dengan koperasi, responden memiliki tingkat religi yang relatif kuat, administrasi yang sederhana dengan waktu yang cepat serta adanya hubungan emosional antara nasabah dengan koperasi dan BMT. Hal ini menunjukkan bahwa koperasi berusaha mendapatkan nasabah dari mikro, pendapatan usaha dan individu masing-masing di bawah Rp5 juta. BMT berusaha mendapatkan pelanggan dari mikro, tetapi pendapatan usaha dan individu lebih kecil dari pelanggan segmen Koperasi yang dibawah Rp1 juta Kata kunci: Preference, UMKM, LKM
Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit Keiko Alina Panggabean; Hisar Pangaribuan
MBIA Vol 21 No 1 (2022): 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.v21i1.1736

Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results of this study indicate that partially auditor independence, professional skepticism, and auditor objectivity have a significant effect on audit quality. Auditor Independence and Professional Skepticism have a positive and significant effect on Audit Quality. Meanwhile, Auditor Objectivity has a negative and insignificant effect on Audit Quality. Keywords: auditor independence, professional skepticism, auditor objectivity, audit quality Abstrak Kualitas audit yang memiliki kualitas tinggi dan dapat dipercaya kebenarannya sangatlah penting. Dalam pelaksanaannya auditor harus memiliki tanggung jawab agar dapat membangun kepercayaan atas kualitas audit yang diterbitkan. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor terhadap Kualitas Audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik (KAP) yang terletak di Jakarta dan sekitarnya dan penelitian dilakukan dengan pendekatan survey melalui penyebaran kuesioner kepada 112 responden dengan menggunakan metode deskriptif kuantitatif. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Metode analisis yang digunakan adalah Analisis Regresi Berganda. Analisis data dilakukan dengan uji statistik deskriptif, uji reabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, Uji T dan Uji F. Hasil penelitian ini menunjukkkan bahwa secara parsial Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor berpengaruh signifikan terhadap Kualitas Audit. Independensi Auditor dan Skeptisisme Profesional berpengaruh positif dan signifikan terhadap Kualitas Audit. Sedangkan Objektivitas Auditor berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Kata kunci: independensi auditor, skeptisisme profesional, objektivitas auditor, kualitas audit
Analisis Keberhasilan Usaha Ditinjau Dari Pelayanan, Harga Dan Lokasi Pada Usaha Kuliner Di Desa Batumarta II Kabupaten OKU Provinsi Sumatera Selatan Dahlia Dahlia; Keti Purnamasari
MBIA Vol 21 No 1 (2022): 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.v21i1.1742

Abstract

This research was conducted by analyzing the effect of service, price, and location on business success for all culinary entrepreneurs in Batumarta II Village. We used the saturated sample method for all the population as a sample, namely as many as 25 culinary business owners in Batumarta II. The location of this research is in Batumarta II Village espesially in the area of ​​Block P, Block O, Block D, and Baturaden Gotong Royong Market, Lubuk Raja District, Ogan Komering Ulu Regency, South Sumatra Province. The results showed that service, price, and location simultaneously or partially influence business success. Service quality positively influences business success which means that better service received by consumers will increase business success. Price also positively affects business success. That means profits will increase if the price increases. Otherwise, profit is an indicator of business success. The location has a positive influence on business success. It means a good place makes consumers could access products easily. Keywords: service, price, location, business success Abstrak Penelitian ini dilakukan dengan menganalisis pengaruh pelayanan, harga dan lokasi terhadap keberhasilan usaha pada seluruh pengusaha kuliner di Desa Batumarta II. Metode sampel jenuh diterapkan pada penelitian ini dimana semua populasi digunakan menjadi sampel yaitu sebanyak 25 pemilik usaha kuliner di Batumarta II. Lokasi penelitian ini diambil di Desa Batumarta II diantaranya meliputi wilayah blok P, Blok O, Blok D dan Pasar Gotong Royong Baturaden Kecamatan Lubuk Raja Kabupaten Ogan Komering Ulu Provinsi Sumatera Selatan. Hasil penelitian menunjukkan bahwa variabel pelayanan, harga dan lokasi terhadap keberhasilan usaha baik secara simultan maupun parsial. Variabel pelayanan memiliki pengaruh positif terhadap keberhasilan usaha. Semakin baik pelayanan yang diterima konsumen akan meningkatkan keberhasilan usaha. Variabel harga memiliki pengaruh positif terhadap keberhasilan usaha. Kenaikan harga akan menaikkan harga jual sehingga akan membuat laba meningkat. Laba yang meningkat merupakan indikator dari suatu keberhasilan usaha. Variabel lokasi memiliki pengaruh positif terhadap keberhasilan usaha. Lokasi yang strategis memudahkan konsumen dalam melakukan akses pembelian terhadap sutu produk. Kata kunci: pelayanan, harga, lokasi, keberhasilan usaha
Apakah Investor Milenial Penyebab Terbentuknya Teknikal Anomali di Pasar Modal Indonesia? Shafiera Lazuarni; William Wendy Ary; Try Wulandari; Emilda Emilda
MBIA Vol 21 No 2 (2022): 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.v21i2.1747

Abstract

This study aims to examine the role of millennial investors' simplification behavior (heuristic) on the formation of technical anomalies in the capital market and the role of these anomalies on investment performance. The method of the data analysis used the SEM (Structural Equation Modeling) method with the WarpPLS analysis tool. The Variance Accounted For (VAF) method was added in this study as an additional test to explore whether technical anomalies can mediate the effect of heuristics on investment performance. The results proved that the heuristic behavior (availability, representativeness, and hindsight) of millennial investors is one of the factors causing technical anomalies in the capital market, except for the availability heuristic. The limitations of this study were the first measurement items/items used were minimal, amounting to two to four items for each construct. Second, this study could not detail how millennial investors behaved when selling or buying shares. This study is essential as investors can understand their investment behavior and they can make better decisions. Further, providing information regarding the behavior of millennial investors to the government because the millennial generation is an essential key in encouraging them to be at the forefront of the Indonesian economy. The implication is that the government can develop strategies and policies to increase the involvement of the millennial generation in investing in the capital market. Keywords: Investor Behavior, Millennial Investors, Anomalies, Heuristics, Capital Market Abstrak Penelitian ini bertujuan menguji peran perilaku penyederhanaan (heuristik) investor milenial terhadap terbentuknya teknikal anomali di pasar modal dan peran anomali tersebut terhadap kinerja investasi. Metode analisis data menggunakan metode SEM (Structural Equation Modeling) dengan alat analisis WarpPLS. Metode Variance Accounted For (VAF) juga ditambahkan dalam penelitian ini sebagai ujian tambahan untuk mengeksplorasi apakah teknikal anomali mampu memediasi pengaruh antara heuristik terhadap kinerja investasi. Hasil penelitian menunjukkan bahwa perilaku heuristik (availability, representativeness, dan hindsight) investor milenial terbukti menjadi salah satu faktor penyebab terjadinya teknikal anomali di pasar modal, kecuali availability heuristik. Keterbatasan penelitian ini pertama item pengukuran/item yang digunakan sangat terbatas berjumlah dua hingga empat item untuk masing-masing konstruk. Kedua, penelitian ini tidak mampu menangkap secara detail bagaimana perilaku investor milenial secara terpisah saat menjual atau membeli saham. Penelitian ini penting dilakukan agar investor dapat memahami perilaku investasi mereka sehingga mampu mengambil keputusan lebih baik. Kedua, memberikan informasi terkait perilaku investor milenial ke pemerintahan karena generasi milenial menjadi kunci penting dalam mendorong mereka menjadi garda terdepan dalam perekonomian Indonesia. Implikasinya pemerintah dapat menyusun strategi dan kebijakan dalam peningkatan keterlibatan generasi milenial dalam berinvestasi di pasar modal. Kata Kunci: Perilaku Investor, Investor Milenial, Anomali, Heuristik, Pasar Modal
Evaluasi Kepuasan Karyawan Berbasis Herzberg’s Two Factors Motivation Theory Ratna Sesotya Wedadjati; Sulaiman Helmi
MBIA Vol 21 No 3 (2022): 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.v21i3.1777

Abstract

Employee performance is heavily influenced by motivation. Companies must be aware of the factors that can influence employee motivation. The purpose of this study is to determine employee motivation in terms of two Herzberg motivation theories, using the parameters of hygiene factors and motivational factors. This study is a quantitative descriptive study. Employees of PT PLN Punagaya's work partners were studied, including PT 911 Celebes Security (74 employees), PT PLN Tarakan (139 employees), PT Cahaya Abadi Performance (57 employees), and PT Bumi Jasa Utama (5 employees). The sample in this study represents approximately 80% of the total employees of PT PLN Punagaya's partners. The research instrument is a questionnaire based on Herzberg's two factors motivation theory. The results showed that on hygiene factors which include company and administrative policies, supervision/supervisor techniques, interpersonal relationships, salary, position, working conditions, feeling of security at work/job security, and overall personal life, the results are relatively (quite) satisfied employees. On the motivational factors which include the success of completing the task, the work itself, rewards/recognition, responsibility, the possibility to develop oneself and the opportunity to advance, the overall result is that employees are relatively (quite) satisfied. So management must focus on ensuring the adequacy of hygiene factors in order to avoid employee dissatisfaction at work. Keywords: Employee Satisfaction, Hygiene, Motivation Abstrak Kinerja pegawai sangat dipengaruhi oleh motivasi. Perusahaan harus menyadari faktor-faktor yang dapat mempengaruhi motivasi karyawan. Penelitian ini bertujuan mengetahui motivasi karyawan ditinjau dengan dua teori motivasi dari Herzberg melalui parameter faktor higienis dan faktor motivasi. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah karyawan mitra kerja PT PLN Punagaya yaitu : PT 911 Celebes Pengamanan 74 karyawan, PT PLN Tarakan 139 karyawan, PT Kinerja Cahaya Abadi 57 karyawan, dan PT Bumi Jasa Utama 5 karyawan. Sampel dalam penelitian ini sekitar 80 % dari total karyawan mitra kerja PT PLN Punagaya. Instrumen penelitian berupa kuesioner berdasarkan Herzberg’s two factors motivation theory. Hasil penelitian menunjukkan bahwa pada faktor higienis yang mencakup kebijaksanaan perusahaan dan administrasi, teknik pengawasan/penyelia, hubungan antar pribadi, gaji, jabatan, kondisi kerja, perasaan aman dalam bekerja/jaminan kerja, dan kehidupan pribadi secara keseluruhan hasilnya karyawan cukup puas. Pada faktor motivasi yang mencakup keberhasilan menyelesaikan tugas, pekerjaan itu sendiri, penghargaan/pengakuan, tanggung jawab, kemungkinan untuk mengembangkan diri dan kesempatan untuk maju, secara keseluruhan hasilnya karyawan cukup puas. Sehingga manajemen harus fokus untuk menjamin kecukupan faktor hygiene (faktor kesehatan) guna menghindari ketidakpuasan karyawan dalam bekerja. Kata kunci: Kepuasan Karyawan, Higienis, Motivasi

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