Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

MBIA

mbia
Website

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

1 2 3 4 5

Pengujian Koalisi Likuiditas, Solvabilitas dan Profitabilitas Terhadap Harga Saham (Perusahaan Sektor Pertanian Terdaftar di ISSI) Sri Delasmi Jayanti; Lidia Desiana; Aryanti Aryanti
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research was aimed to find out the coalition liquidity, solvency, and profitability testing of stock prices. The population in this research was agricultural companies listed in the ISSI registered in the period 2013-2016 as many as 14 companies. The sample used in this research were only six companies by using sampling technique based on purposive sampling. The results showed that the variables CR, and DAR partially had no significant effect on stock prices. For ROE variable partially had a significant positive effect on stock price. While the simultaneous variables CR, DAR, and ROE had significant influences on stock prices. And based on test results, determination coefficient showed that Adjusted R2 value in regression model of 47% while the remaining 53% was influenced by other factors not included in the regression model.

Pengembangan Pemasaran Sektor Kepariwisataan pada Dinas Kebudayaan dan Pariwisata Kota Palembang Wendy Liana
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The purpose of this research was to know the development of marketing in Department of Culture and Tourism the City of Palembang. This research used quality methods. The data was the primary data and secondary data. Data collection techniques were interview documentation and observation. The result showed that the development of tourism marketing sector were still not enough based on promotional activities carried out of the advertising and sales support which were not optimal. Human resources had been optimal, but just need to be adapted as well as developing tourist village. The development of new products need to be optimized especially in tourism. This research result recommended that the Department of Culture and Tourism the City of Palembang must increase promotion activities, adding to the amount tour guide, and also development of new tour object.

Efektivitas Promotion Mix Terhadap Keputusan Wali Murid Memilih SMA IT Pesantren Nururrahman T Husain
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research aim was to obtain empirical evidence and analyzing the effectiveness of promotional mix on decision parents in choosing a school. The research type was causality using survey approach. The population of this research was candidate parents who purchased the form registering student new admission (PPDB) in school year of 2016/2017 as many as 217 people. The number of samples was counted 69 peoples. Data was collected through observation and questionnaire-based. The data analysis method used structural equation model based on regression variance with partial least square approach. The results of this research indicated that only word-of mouth marketing components of promotional mix had significant effect to the decision parent. Promotional mix was started from advertising to establish brand awareness, public relations and direct marketing activities to shape consumer behavior, the role of word-of mouth marketing and terminate in personal selling activities to determine purchase decisions.

Pengaruh Intellectual Capital, Earnings Management, Tax Avoidance Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi Verawaty Verawaty; Citra Indah Merina; Setri Ayu Lastari
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The purpose of this research was to know the influence of Intellectual Capital, Earnings Management, and Tax Avoidance to the company's value with Good Corporate Governance as the moderating variable in the banking company listed on the Indonesia Stock Exchange in 2015. This study used the quantitative approach. The data were obtained from the annual report of the banking company. After going through the stage of purposive sampling, the sample was 38 companies. Technique of data analysis used the classic assumption test and multiple linear analysis. The study results indicated that Intellectual Capital, Earnings Management and Tax Avoidance does not affect company's value. While the Intellectual Capital that was moderated by Good Corporate Governance had significant influence to company's value and Earnings Management that moderated by Good Corporate Governance did not influence company's value.

Pengaruh Mekanisme Good Corporate Governance (GCG) dan Leverage Terhadap PPH Terutang Ayatullah Rehullah Khomeny
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research aim was to determine the effect of Good Corporate Governance (GCG) Mechanisms and Leverage on the Income Tax Payable with the company size and profitability as control variables. The income tax payable measured by calculating the income tax burden of the company within one tax period. The population were 14 manufacturing companies listed in Indonesia Stock Exchange in 2010-2014 with purposive sampling technique. These results indicated that GCG mechanisms and leverage had significant effect simultaneously on the income tax payable. The partial test results showed that only the external auditor reputation had a positive effect on the income tax payable. Generally, GCG mechanisms embracing the size of commissioner and board directors, the proportion of independent commissioner, managerial ownership, the size of audit committee, and leverage were not affected by the income tax payable.

Dampak Penerapan IFRS pada Nilai Perusahaan (Book Value) Jakarta Islamic Index Muhammad Titan Terzaghi
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Financial Statements Information is an important information for financial reports users. Investors want financial statements have transparency and can be compared between the companies at worldwide. One feature of transparency is the amount of the disclosure. The disclosure will reduce asymmetric information between investors and management, which will ultimately on reducing the risk faced by investors. IFRS differences is a solution for better standards globally oriented so that the IFRS is applied to bring good impact for company. This research wanted to know the impact of IFRS implementation in Indonesia against corporate value and relevance of accounting information value. The sample used by this research was companies listed at the Jakarta Islamic Index. Results found that the differences of Book Value before and after IFRS. But the relevance information value after IFRS is smaller than before IFRS.

Pemahaman Akuntansi Zakat Dalam Meningkatkan Transparansi dan Akuntabilitas pada Badan Amil Zakat Palembang Fitriasuri Fitriasuri; Ade Kemala Jaya
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Muslim population in Indonesia has encouraged the implementation of Islamic law in social and economic life for example zakat. Badan Amil Zakat as an institution engaged in the management of zakat still needs to improve its performance so that the optimization can be achieved. Indonesian Institute of Accountants (IAI) has issued a standardization of zakat accounting under SFAS 109. This study aims to determine how an understanding of accounting concepts in Amil Zakat charity in Palembang with a case study approach and qualitative analysis techniques. The results showed that the understanding of accounting zakat is still low but about its benefits are pretty good. IAI existence has been known to the public, but the standard is not yet widely known. Zakat only be understood as a liability in accordance with the guidelines of Islamic law, has not been conceived as a public activity that requires accountability.

Pengaruh Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Smartphone Xiaomi-4X Irwan Septayuda
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The public's need for speed of information and communication demands a sophisticated cellular phone product to be more efficient. Access the internet, chat, e-mail is one of the needs of the community that must be fulfilled. Mobile phones that have all the ability called smartphone. Product Xiaomi is a popular smartphone because of its sophistication with an affordable price. In this study the author discussed about how product quality and brand image could influence consumer decisions in choosing the brand smartphone Xiaomi-4X. The respondents in this study were Xiome-4X hand phone users who lived in the city of Palembang. In this study the authors used descriptive quantitative analysis techniques using tabulation, multiple linear regression analysis, correlation coefficient, and significance test. The results showed that there was a significant influence between product quality and brand image on the purchasing decision of Xiaomi-4X product in Palembang City.

Kualitas Pelayanan Kesehatan Poli Gigi Rumah Sakit Kota Palembang Menti Youlanda
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Health service in hospital currently focuses on patient satisfaction that service quality becomes indicator of service used. The problem of this study was how about the health service quality at dental clinic of Myria Hospital Palembang. The aim was to know the health service quality at dental clinic of Myria Hospital Palembang. The study method was descriptive quantitative using questionnaire. The samples were 90 respondents by using purposive sampling technique. Data were analyzed by using descriptive statistic, factor analysis, and regression with significance 0,1. Output statistic result of Anova linear regression was 0,086 that indicated significant relation between health service quality and patient satisfaction. Health service quality at dental clinic of Myria Hospital Palembang is already good.

Analisis Kinerja Keuangan Perusahaan Sektor Pertambangan Antara PMA dan PMDN Di Bursa Efek Indonesia Abdul Basyith; Ismi Fadillah
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aims to compare the financial performance between foreign and domestic mining firms in Indonesia for a period of 2012-2016. Not only comparing the financial performance, this study is also aimed at analyzing the impact of liquidity ratio, solvability ratio and activity ratio on financial performance and at analyzing which ratio provides the highest contribution on the financial performance of foreign and domestic mining firms in Indonesia for a period of 2012-2016. The total sample employed is 15 foreign firms (PMA) and 15 domestic firms (PMDN). The independent variable used is liquidity ratio, solvability ratio and activity ratio in which each proxies used are current ratio (CR), debt to equity ratio (DER) dan total assets turnover (TATO). Meanwhile the dependent variable used is profitability ratio in which proxies used are return on assets (ROA) dan return on equity (ROE). The analysis technique used in this study is independent samples t-test and multiple regression equation. The results reveal that: (1) There is no significance difference of variance value for all variables (CR, DER, TATO, ROA dan ROE) between foreign and domestic firms; (2) Apart from CR, TATO, ROA and ROE, only debt to equity ratio (DER) shows a significance difference for foreign and domestic firms; (3) CR, DER, TATO, ROA and ROE for foreign firms is better than domestic firms; (4)Ccurrent ratio (X1), debt to equity ratio (X2), and total assets turnover (X3) have a positive and significant impact simultaneously on the financial performance for both return on assets (ROA) and return on equity (ROE) for foreign and domestic firms; (5) Total assets turnover (X3) is the only variable providing the highest contribution to the improvement of financial performance for both return on assets and return on equity for foreign and domestic firms.

Page 2 of 23 | Total Record : 228

1 2 3 4 5

Filter by Year

2017 2025

Filter By Issues

All Issue Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA) Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA) Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA) Vol. 23 No. 2 (2024): Management, Business, and Accounting (MBIA) Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA) Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA) Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA) Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA) Vol 21 No 3 (2022): Management, Business, and Accounting (MBIA) Vol 21 No 2 (2022): Management, Business, and Accounting (MBIA) Vol 21 No 1 (2022): Management, Business, and Accounting (MBIA) Vol 20 No 3 (2021): Management, Business, and Accounting (MBIA) Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA) Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA) Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA) Vol 19 No 2 (2020): MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA) Vol 18 No 3 (2019) Vol 18 No 2 (2019) Vol 18 No 1 (2019) Vol 17 No 3 (2018) Vol 17 No 2 (2018) Vol 17 No 1 (2018) Vol 16 No 2 (2017) Vol 16 No 1 (2017) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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