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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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Determining Factors for Enhancing Accounting Information Quality in Public Service Agencies Diptyana, Pepie; Anastasia, Nabilah Afifah; Rokhmania, Nur'aini
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.v22i3.2654

Abstract

This research examines whether personnel competency, information technology (IT) utilization and government accounting standard (GAS) proficiency have influenced accounting information quality and internal control as moderates in public service agencies (PSA). We performed a quantitative method and collected data by questionnaires. We distributed The questionnaires to the chief or head of public services agencies and their financial and accounting department staff in Surabaya as Population. Despite the minimum number based on Slovin being 80, the total number of collected samples for this study is 100. SEM-PLS conducted a hypotheses test. There are three research findings: (1) IT utilization and GAS proficiency are positively significant toward accounting information quality; (2) Internal control is supported as a moderating variable, positively significant to the relationship between personnel competencies and accounting information quality. These findings imply that IT infrastructure has to be well maintained and updated to assure accounting data reliability. Public service agencies need government accounting standard expertise by hiring experts, consultants, or well-trained accounting department personnel. Finally, to enhance the accounting information systems' quality, internal control is also an essential factor in ensuring that all components in the accounting system are running well. Keywords: Accounting Information Systems, Government Accounting Standards Proficiency, Information Technology Utilization, Internal Control, Personnel Competencies Abstrak Penelitian ini bertujuan untuk menguji peran kompetensi pegawai, penggunaan teknologi informasi (TI), dan pemahaman standar akuntansi pemerintahan (SAP) dalam memengaruhi kualitas informasi akuntansi dengan pengendalian internal sebagai variabel moderasi di Badan Layanan Umum (BLU). Data dikumpulkan menggunakan kuesioner. Kuesioner didistribusikan kepada kepala BLU, serta pegawai bagian akuntansi dan keuangan di wilayah kota Surabaya sebagai populasi. Total kuesioner yang dapat diolah adalah sejumlah 100. Jumlah ini telah memenuhi syarat pengolahan data karena melebihi 80 (jumlah minimum sampel berdasarkan perhitungan slovin). Hipotesis diuji dengan SEM-PLS. Hasil riset ini menemukan bahwa : (1) penggunaan TI dan pemahaman SAP berpengaruh signifikan positif terhadap kualitas informasi akuntansi; dan (2) Pengendalian internal terbukti signifikan memoderasi pengaruh kompetensi sumber daya manusia dan kualitas informasi akuntansi. Dengan demikian, BLU perlu menjaga dan memperbarui infrastruktur TI agar dapat memelihara reliabilitas data dan proses akuntansi, mempekerjakan tenaga ahli yang memahami SAP baik dengan cara melatih pegawai atau bersama konsultan SAP. Pengendalian internal di BLU juga penting diterapkan untuk memastikan bahwa sistem akuntansi berjalan dengan lancar. Kata Kunci: Sistem Informasi Akuntansi, Pemahaman Standar Akutansi Pemerintahan, Pemanfaatan Teknologi Informasi, Pengendalian Internal, Kompetensi Sumber Daya Manusia
Impact Of Financial Technology’s Growth to Bank’s Performance and Efficiency at Pre Pandemic Covid-19 Chairunnisa, Bella Ananda
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.v22i3.2659

Abstract

COVID-19 outbreaks are known as catalysts of digitalization in all industries, including the financial industry, because of the emergence of financial technology. Prior research often illustrated the impact of emerging financial technology on industries at the moment or during a pandemic. However, little attention has been devoted to these impacts during the pandemic. Given a sight from the consumer's perspective, we tried to examine the causality between financial technology's growth and the bank's performance and efficiency. We utilized conventional banks as our population with sample criteria listed banks in Southeast Asia from 2017 to 2019. We employed generalized least squares and the generalized method of moment as regression methods to examine those causalities. Descriptive statistical analysis, determining estimation models, and classical assumption tests were also carried out. A total sample of 102 banks, Our findings suggest that ever since pre-pandemic, financial technology has significantly impacted banks' performance and efficiency. The growth of financial technology caused a significant decrease in the bank's performance and an increase in the bank's efficiency. Keywords: Financial Technology, Performance, Efficiency, Banking, Pre-Pandemic Abstrak Wabah Covid-19 diketahui menjadi katalis digitalisasi pada semua industri termasuk industri keuangan melalui munculnya teknologi keuangan. Penelitian sebelumnya sering menjelaskan mengenai dampak teknologi keuangan pada saat atau pasca pandemi. Namun, masih sedikit penelitian yang berfokus pada dampak tersebut sebelum pandemi terjadi. Melihat dari sudut pandang konsumen, peneliti mengkaji hubungan sebab akibat antara pertumbuhan teknologi keuangan terhadap kinerja dan efisiensi bank. Menggunakan populasi bank konvensional dengan kriteria sampel bank yang terdaftar di bursa Asia Tenggara pada tahun 2017 hingga 2019. Peneliti mengoperasikan Generalized Least Square dan Generalized Method of Moment sebagai metode regresi untuk menguji hubungan tersebut. Selain itu dilakukan juga analisa descriptive statistic, determining estimation model, dan uji asumsi klasik. Dengan total sampel 102 bank, temuan menunjukkan bahwa sejak sebelum pandemi, teknologi keuangan telah berdampak signifikan terhadap kinerja dan efisiensi bank. Pertumbuhan teknologi finansial menyebabkan penurunan kinerja bank secara signifikan dan peningkatan efisiensi bank Kata kunci: Teknologi Finansial, Kinerja, Effisiensi, Perbankan, Pra Pandemi
Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan QRIS Pada UMKM Kota Surakarta Rahmawati, Silvia; Arfiansyah, Mufti Arief
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.v22i3.2663

Abstract

MSMEs have a crucial role in maintaining the stability of the Indonesian economy. This research was conducted to determine the influence of knowledge, convenience, security, and user attitudes on using QRIS. The population in this study was 17,265 MSMEs in the city of Surakarta. The sample required for this research uses a purposive sampling technique. The sample comprises 100 respondents who have used QRIS for payment transactions. This research uses a quantitative approach, while the data is primary data, meaning data is obtained directly by distributing questionnaires and interviews to MSME owners. The data that was successfully obtained was then analyzed via the SPSS application by testing multiple linear regression analyses through validity and reliability tests and classical assumption tests. The results of the research state that the variables of knowledge, convenience, and user attitude influence the decision to use QRIS, and the security variable does not affect the dependent variable. Keywords: Knowledge, Convenience, Security, User Attitude. Abstrak UMKM mempunyai peran yang sangat penting untuk menjaga kestabilan perekonomian Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengetahuan, kemudahan, keamanan serta sikap pengguna terhadap keputusan penggunaan QRIS. Populasi pada penelitian ini yaitu sebanyak 17.265 UMKM yang berada di Kota Surakarta. Sampel yang diperlukan pada penelitian ini memakai teknik purposive sampling, untuk sampelnya yaitu 100 orang responden yang sudah mengaplikasikan penggunaan QRIS untuk transaksi pembayaran. Penelitian ini menggunakan pendekatan kuantitatif, sedangkan datanya berupa data primer artinya data yang didapatkan secara langsung dengan cara menyebar kuesioner dan wawancara kepada para pemilik UMKM. Data yang berhasil didapatkan kemudian dianalisis melalui aplikasi SPSS. Dengan melakukan pengujian analisis regresi linear berganda melalui uji validitas dan reliabilitas serta uji asumsi klasik. Hasil penelitian menyatakan jika variabel pengetahuan, kemudahan dan sikap pengguna memiliki pengaruh terhadap keputusan penggunaan QRIS serta variabel keamanan tidak berpengaruh pada variabel dependen. Kata kunci: Pengetahuan, Kemudahan, Keamanan, Sikap Pengguna
Pengaruh Anteseden Manajemen Rantai Pasok Terhadap Kinerja Distributor Di Pulau Batam Yang Dimediasi Oleh Keunggulan Kompetitif Septriana, Septriana; Zai, Immanuel
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.v22i3.2682

Abstract

This research aims to analyze the influence of Supply Chain Management antecedents on Distributor Performance mediated by Competitive Advantage on Batam Island. This research uses quantitative methods, and the sampling technique is non-random (purposive sampling). The population includes manufacturing companies, suppliers and distributors on the island of Batam. This research targets 250 respondents, with sample criteria being distributors, procurement, purchasing, general suppliers, agents, retailers and resellers. The total number of questionnaires was 250, distributed online via Google Forms—data processing and analysis through the SMART-PLS application and Structure Equation Modeling. The results of this research state that Supply Chain Management consisting of Strategic Supplier Partnership, Customer Relationship Management, and Level of Information Sharing has an insignificant effect on Distributor Performance but has a significant positive effect on Competitive Advantage. Competitive advantage has a significant positive effect on Distributor Performance, and Competitive advantage has a significant positive effect on the relationship between Strategic Supplier Partnership, Customer Relationship Management and Level of Information Sharing on distributor performance. Keywords: Distributor performance, Strategic Supplier Partnership, Customer Relationship Management, Level Of Information Sharing, Competitive Advantage Abstrak Tujuan penelitian ini adalah menganalisa pengaruh anteseden Manajemen Rantai Pasok terhadap Kinerja Distributor yang dimediasi oleh Keunggulan Kompetitif di Pulau Batam. Penelitian ini menggunakan metode kuantitatif dan teknik pengambilan sampelnya secara tidak acak (purposive sampling). Populasi nya mencakup perusahaan-perusahaan manufaktur, supplier, dan distributor di pulau Batam. Penelitian ini menargetkan 250 responden dengan kriteria sampelnya adalah distributor, procurement, purchasing, general supplier, agen, retailer, dan pengecer. Jumlah keseluruhan kuisioner sebanyak 250 disebarkan secara online melalui Google Form. Pengolahan data dan analisis data melalui aplikasi SMART-PLS dan menggunakan Structure Equation Modelling. Hasil penelitian ini menyatakan bahwa Manajemen Rantai Pasok yang terdiri dari Strategic Supplier Partnership, Customer Relationship Management, dan Level of Information Sharing berpengaruh tidak signifikan terhadap Distributor Performance namun berpengaruh signifikan positif terhadap Competitive advantage. Competitive advantage berpengaruh signifikan positif terhadap Distributor Performance dan juga Competitive advantage berpengaruh signifikan positif dalam hubungan Strategic Supplier Partnership, Customer Relationship Management, dan Level of Information Sharing terhadap distributor performance. Kata kunci: Kinerja Distributor, Kemitraan Pemasok Strategis, Pengelolaan Hubungan Pelanggan, Tingkat Pembagian Informasi, Keunggulan kompetitif.
Pengaruh GCG, Struktur Modal, Dan Intellectual Capital Terhadap Nilai Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Heratno, Yobel Indrastata; 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.v22i3.2685

Abstract

This study examines the influence of the Independent Board of Commissioners, Institutional Ownership, Audit Committee, Capital Structure, and Intellectual Capital on Company Value. The sample of companies in this study uses the transportation sector listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sample uses the transportation sector because this sector is developing in the era of all that is online. The number of samples used in this study is 58 companies that have met the sample selection criteria from 2018-2022. The measurement method in this study uses multiple linear regression analysis using the SPSS application. The results of this study show that the Board of Independent Commissioners, Institutional Ownership, Audit Committee, and Intellectual Capital have a positive and significant effect on Company Value. This study cannot prove that capital structure positively and significantly influences company value. Therefore, Company Value has several factors that require the Company to manage it well. Keywords: Good Corporate Governance, Capital Structure, Intellectual Capital, Company Value Abstrak Penelitian ini bertujuan untuk menguji seberapa pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, Struktur Modal, dan Intellectual Capital terhadap Nilai Perusahaan. Sampel Perusahaan dalam penelitian ini menggunakan sektor transportasi yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2018-2022. Sampel menggunakan sektor transportasi karena sektor ini sedang berkembang di era semua yang serba online. Jumlah sampel yang digunakan dalam penelitian ini adalah 58 perusahaan yang sudah sesuai dengan kriteria pemilihan sampel dari tahun 2018-2022. Metode pengukuran dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukan bahwa Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, dan Intellectual Capital berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Sedangkan penelitian ini tidak dapat membuktikan bahwa struktur modal memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan. Maka dari itu sebenarnya Nilai Perusahaan mempunyai beberapa faktor yang mengharuskan Perusahaan untuk mengelolanya dengan baik. Kata kunci: Good Corporate Governance, Struktur Modal, Intellectual Capital, Nilai Perusahaan
Pengaruh Faktor Internal Dan Eksternal Terhadap Return Saham JII 30 Dengan PBV Sebagai Variabel Moderasi Shafitri, Nisa; Astuti, Yuni
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.v22i3.2700

Abstract

This research aims to determine the influence of internal and external company factors on stock returns with price book value as a moderating variable for shares listed on JII during 2018-2022. The current ratio, return on equity, and debt-to-equity ratio are internal variables. Meanwhile, economic growth and currency value are indicators of external influences. The population in this study was 30 Jakarta Islamic Index companies. The purposive sampling method was conducted, and 14 companies were selected as samples. The data analysis method used is panel data regression analysis and moderated regression after previously conducting classical assumption tests. According to the results of this research, all independent variables simultaneously influence stock returns. However, partial return on equity, debt-to-equity ratio, and the rupiah exchange rate do not affect stock returns. Price to book value can negatively and significantly moderate return on equity on stock returns. Furthermore, the price-to-book value could not moderate the current ratio, debt-to-equity ratio, economic growth, and the rupiah exchange rate on stock returns. Keywords: Stock returns, Financial Performance, PBV, Economic Growth, Exchange Rates Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan eksternal perusahaan terhadap return saham dengan price book value sebagai variabel moderasi pada saham-saham yang tercatat di JII selama tahun 2018-2022. Current ratio, return on equity, dan debt to equity ratio merupakan variabel internal. Sementara itu, pertumbuhan ekonomi dan nilai mata uang merupakan indikator pengaruh eksternal. Populasi pada penelitian ini adalah 30 perusahaan Jakarta Islamic Index dan menggunakan metode purposive sampling diperoleh 14 sampel perusahaan. Metode analisis data yang digunakan adalah analisis regresi data panel dan regresi moderasi setelah sebelumnya dilakukan uji asumsi klasik. Menurut hasil penelitian ini seluruh variabel independen berpengaruh secara simultan terhadap return saham. Namun, secara parsial return on equity, debt to equity ratio, dan nilai tukar rupiah tidak berpengaruh terhadap return saham. Price to book value dapat memoderasi secara negatif dan signifikan pada return on equity terhadap return saham. Serta price to book value tidak mampu memoderasi current ratio, debt to equity ratio, pertumbuhan ekonomi dan nilai tukar rupiah terhadap return saham. Kata kunci: Return saham, Kinerja Keuangan, PBV, Pertumbuhan Ekonomi, Nilai Tukar
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
Analysis of Differences in Stock Trading Volume, Bid-Ask Spread, and Abnormal Returns Before and After a Stock Split: Empirical Evidence from Companies Listed on the Indonesian Stock Exchange Solo, Yolanda Patricia; Rahmawati, Christina Heti Tri; Purwoto, Lukas
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.v23i1.2754

Abstract

A stock split is a company activity carried out in the capital market by splitting the number of shares when the share price does not increase to make it affordable for investors. The research objective is to analyze differences in stock trading volume, bid-ask spread, and abnormal returns before and after the stock split. The research population was all corporations listed on the Indonesia Stock Exchange (BEI) and practicing stock splits in 2018-2022, totaling 42 companies. The research sample included some corporations listed on the IDX and practicing stock splits in 2018-2022 and fulfilling the purposive sampling technique, namely not carrying out other corporate actions in the window period of 5 days before and 5 days after the stock split, totaling 36 companies. The data analysis technique uses the Wilcoxon signed-rank test. The research results show (1) no difference in stock trading volume and bid-ask spread before and after the stock split; (2) there are differences in abnormal returns before and after the stock split. Keywords: Stock Trading Volume, Bid-Ask Spread, Abnormal Return, Stock Split Abstrak Stock split merupakan sebuah aktivitas perusahaan yang dilakukan di pasar modal melalui pemecahan jumlah lembar saham pada saat tidak naiknya harga saham sehingga dijangkau investor. Tujuan penelitian menganalisis perbedaan volume perdagangan saham, bid-ask spread, dan abnormal return sebelum dan setelah stock split. Populasi penelitian semua korporasi yang tercatat di Bursa Efek Indonesia (BEI) dan mempraktikkan stock split tahun 2018-2022 sejumlah 42 perusahaan. Sampel penelitian sebagian korporasi yang tercatat di BEI dan mempraktikkan stock split tahun 2018-2022 serta memenuhi teknik purposive sampling yaitu tidak melakukan aksi korporasi lainnya pada periode jendela 5 hari sebelum dan 5 hari sesudah stock split sebanyak 36 perusahaan. Teknik analisis data menggunakan uji beda wilcoxon signed rank test. Hasil penelitian menunjukkan (1) tidak terdapat perbedaan volume perdagangan saham dan bid-ask spread sebelum dan setelahstock split; (2) terdapat perbedaan abnormal return sebelum dan setelah stock split. Kata kunci: Volume Perdagangan Saham, Bid-Ask Spread, Abnormal Return, Pemecahan Saha

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