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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 218 Documents
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Pengaruh Pengembangan Karir dan Penempatan Kerja Terhadap Prestasi Kerja Karyawan pada PDAM Tirtanadi Provinsi Sumatera Utara Cut Ermiati; Dita Amanah; Dedy Ansari Harahap; Fitriani Tanjung
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.992 KB) | DOI: 10.33557/10.33557/mbia.v17i3.157

Abstract

This study aims to determine the effect of career development and work placement on employee work performance at PDAM Tirtanadi, North Sumatra Province. The population in this study were all employees per division, amounting to 182 employees. From the total population can be determined the number of samples in this study amounted to 65 people. The data analysis technique used is the t-test, f-test, multiple linear regression and determinant coefficient test using SPSS 22. From the calculation results using SPSS shows that there is an influence of career development on employee work performance, there is the influence of work placement on employee performance and there is the influence of career development and work placement on employee performance.
Karakteristik Pengguna Media Sosial Diah Isnaini Asiati; Septadiyanto Septadiyanto
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.628 KB) | DOI: 10.33557/10.33557/mbia.v17i3.158

Abstract

The development of technology has resulted in the development of communication media through social media. The use of this media varies in terms of its demographic characteristics, whereas the benefits of this media for each group are different. Therefore, to maximize the benefits of technological advancements, it is important to study the accuracy of the group of users. This study aims to determine the distinguishing characteristics of social media users. The study used a number of 93 samples taken in clusters. The results showed that there were no differences in the characteristics of social media users based on gender and religion. The characteristics of social media users are especially those who are students. This group has the highest frequency of use for entertainment and communication purposes.
Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan Terhadap Praktek Manajemen Laba Titi Andrayani; Fitriasuri Fitriasuri; M. Titan Terzaghi
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.402 KB) | DOI: 10.33557/10.33557/mbia.v17i3.176

Abstract

Earnings management is a condition where earning management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit. This research was aims to find out the effect of tax plan, managerial ownership, company size and deferred tax assets towards the profit management practices. As for the population in this study consisted of 144 manufacture company that registered on Indonesia Stock Exchange with one year of research period in 2016. This research was used purposive sampling. The amount of the company’s sample that fulfill this research’s criteria was 51 companies that meet the criteria of the research variable. The technique analysis that used in this research was multiple linear regression. The examiner’s results shows that the deferred tax assets have positive and significant effects towards the profit management, while the tax plan, managerial ownership and company size have negative and insignificant effects towards the profit management practice.
Analisis Pengaruh Konflik Keluarga dan Pekerjaan Terhadap Kepuasan Kerja pada Dosen di Perguruan Tinggi Swasta di Kota Prabumulih, Sumatera Selatan Maiza Fikri
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.298 KB) | DOI: 10.33557/mbia.v17i3.189

Abstract

Conflicts of interest between family and work there in general is often experienced due to work properly guided so that job satisfaction can be created with good. Factors that affect the family-work conflict terhadapan satisfaction that type of work, work location, behavioral couples, and salary. The design of this study is descriptive quantitative research with taking three object in Colleges precisely on the other side of Palembang city namely the STMIK YPP Prabumulih, STIE YPP Prabumulih and STIE AL-Furqon. Methods of data collection using questionnaires, the number of respondents is 75 and using incidental sampling technique. This study aims to find out there is a family-work conflicts influence on job satisfaction at the faculty. Didgunakan analysis is simple regression analysis, analysis of correlation coefficients and coefficients of determination. By using simple regression can be concluded that the family-work conflict there is significant influence on job satisfaction with a P value of 0.000 ˂ value of 0.05, whereas the correlation analysis of the results obtained Person bivariate correlation between conflict and satisfaction is -0.421 which means there is no way the relationship between variable work-family conflict and job satisfaction variables, while the value of sig (2-tailed) obtained 0,000, which means a significant ˂ 0.05 then there were significant correlations (Ha accepted).
Analisis Nilai Manfaat Ekonomi Program CSR dan PKBL PT. Bukit Asam (Tbk.) Rabin Ibnu Zainal
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.11 KB) | DOI: 10.33557/mbia.v17i3.266

Abstract

Corporate Social Responsibility (CSR) is a form of social responsibility from the business to also care about the conditions of the social environment around it. In this concept, businesses are not only required to realize their economic responsibilities in fulfilling the production of goods and services but are also asked to care about aspects of social and environmental responsibility affected by these production activities. PT. Bukit Asam (Tbk) (PTBA) as one of the companies engaged in coal mining in Muara Enim district, is also inseparable from the responsibilities that have been mandated in the form of related regulations and laws. PTBA as a BUMN is also mandated to implement the Partnership and Community Development Program (PKBL), which is also a form of CSR programs. In its implementation, if it is associated with the mandate of CSR and PKBL regulations, it is appropriate for the CSR-PKBL program not only to measure its business benefits, both in terms of the company's reputation, but also to continue to operate to the marketing aspects. However, CSR and PKBL must be able to provide economic benefits to the recipient community. For this reason, this study presents how the perspective of the community in seeing the CSR-PKBL program that has been conducted by PTBA to the community in Muara Enim Regency. The study was conducted in communities in 17 villages in 3 sub-districts identified as having received the CSR-PKBL program from 2014-2015. This study is useful for companies to provide a direction to the future CSR-PKBL program, and also to local governments to formulate policies related to the implementation of CSR-PKBL as mandated by law.
Pengaruh Efisiensi Modal Kerja dan Likuiditas terhadap Profitabilitas (Studi kasus pada PT. MAYORA, Tbk Cabang Banyuasin) Anton Kurniawan; Agustinus Supriyanto
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.746 KB) | DOI: 10.33557/mbia.v18i1.310

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi Modal Kerja dan Likuiditas terhadap Profitabilitas PT Mayora, Tbk. Data yang digunakan berupa data primer dan data sekunder, data primer yaitu laporan keuangan dan data keuangan lainnya yang diperoleh langsung dari PT Mayora, Tbk. Selain itu juga digunakan data sekuder yang dipeorleh dari internet, dan buku buku referensi lainnya. Metode analisis data yang digunakan adalah analisis deskriftif kualitatif dan kuantitatif. Analisis kuantitatif dengan menggunakan Regresi Linier berganda dan Uji asumsi Kalsik . Analisis deskiftif kualitatif yaitu dengan mengkaji dan menganalisis fakta dilapangan dan dibahas dengan menggunakan teori. Hasil penelitian menunjukkan bahwa efisiensi modal kerja dan likuiditas memiliki pengaruh yang cukup signifikan dengan nilaiu R Square 0,975 atau 97,5% efisiensi modal kerja danlikuiditas berpengaruh terhadap Profitabilitas PT Mayora Palembang, sedangkan sisanya yaitu 2,5% merupakan pengaruh faktor-faktor lain yang tidak diteliti pada penelitian ini seperti faktor penjualan. Hasil persamaan regresi linier berganda menunjukkan bahwa efisiensi dalam pengelolaan modal kerja sebesar 1% akan mengakibatkan kemampuan perusahaan menghasilkan laba sebesar 59,6%, demikian juga dengan tingkat likuiditas perusahaan, dimana bila terjadi pengurangan hutang jangka pendek sebesar 1% akan mengakibatkan kenaikan keuntungan perusahaan sebesar 0,1%. Hal ini tercermin dari persamaan regresi linier berganda yang diperoleh yaitu Y= -1,335 + 0,596 X1 - 0,001 X2 .dimana Efisiensi modal kerja memiliki koefisien bertanda positif sebesar 0,595 persen, artinya setiap peningkatan efisiensi modal kerja sebesar 1 persen diprediksi akan meningkatkan profitabilitas sebesar 0,596 persen, dengan asumsi likuiditas tidak berubah. Likuiditas memiliki koefisien bertanda negatif sebesar 0,001 persen, artinya setiap penurunan likuiditas sebesar 1 persen diprediksi akan meningkatkan profitabilitas sebesar 0,1 persen dengan asumsi efisiensi modal kerja tidak berubah. Kata kunci : Mayora, Likuiditas, Efisiensi, modal kerja, profitabilitas
Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Rolia Wahasusmiah
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.631 KB) | DOI: 10.33557/mbia.v17i2.317

Abstract

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).
Analisis Kualitas Produk dan Layanan Purnajual Terhadap Proses Keputusan Pembelian Konsumen Honda All New Vario 125 Melalui Citra Merek Sebagai Mediator Edi Fitriana Afriza
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (856.259 KB) | DOI: 10.33557/mbia.v18i1.320

Abstract

Research shown to identify and analyses the associated simultaneous or partially influence of product quality and after-sales service towards the brand image, as well as its implications on product purchase decision process is All New Honda Vario 125. Survey with quantitative descriptive analysis accompanied approach is used as a method of research supported through fieldwork, research instruments questionnaires, depth-interviews, and study of the literature to obtain primary and secondary data. Simple random sampling is a sampling technique that used the techniques of the obtained sample size as much as 119 respondents continued through path analysis, t-test, F-test, and sobel test to determine the results of the research. The results of the analysis it is known that the quality of products and services Post-sale partially and simultaneous effect significant towards product brand image Honda All New Vario 125. In addition, product quality and after-sales service are partial and simultaneous have influence on product purchase decision process is All New Honda Vario 125. It is Continued by testing the sobel test of brand image which had a significant influence of decision product purchase All New Honda Vario 125. It is conducted by indirect testing from both the product quality and after-sales service to purchase decision process through the brand image.
Model Pembangunan Daerah 3T: Studi Kasus Daerah Perbatasan Kabupaten Bengkayang Dokman Marulitua Situmorang; Rissa Ayustia
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.569 KB) | DOI: 10.33557/mbia.v18i1.321

Abstract

Based on the introduction survey did by researcher with one of example confine area is lunar subdistrict Bengkayang Regency. That same of area still has not the public infrastructure and health is not adequate such as serem silimbau village has not electricity, clean water and infrastructure of road is bad. So that we concluded which the problem is coming from the construction some of 3T area, cause the goverment can’t see with going deep which sensibility some of 3T area which available border with the neighbour some of countries. This case seen from the border direct areas with Malaysia such us Riau Island and west kalimantan province. Two construction of areas are difference, because many factor, like sosial factor, tradition, custom tradition and geografical. The purpose of research to find out one of true model in 3T area development which direct border with the neighbour some of countries, and this model become clue for sides that redated with area goverment and central this research did based on the development survey method (development Research). Accumulition data technigue with purposevi sampling method. The result of research that the 3T area construction in kalimantan border specially jagoi babang subdistrict Bengkayang regency, in order to do the construction model based on good infrastructure and health, because the case will influence development area development based on the local learning, tradition, and area culture.
Kinerja Green Supply Chain Management Dilihat Dari Aspek Reverse Logistic dan Green Procurement pada UKM Kuliner di Kota Palembang Heriyanto Heriyanto; Andrian Noviardy
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.825 KB) | DOI: 10.33557/mbia.v18i1.322

Abstract

The study aims to determine the performance of Green Supply Chain Managament viewed from the aspect of Reverse Logistics and Green Procuretment In Culinary Ukm Dikota Palembang.pada Culinary SME Palembang City.As a city that has a wealth of diverse culinary, culinary SMEs are expected to participate in supporting environmentally sound development. This is because the concept of Green Supply Chain Management (GSCM) is a concept that aims to minimize the negative impact of an organization and its supply chain on the environment related to climate change, pollution and non-renewable resources. In order to support GSCM, it is necessary to evaluate the extent to which this concept is carried out by Culinary SMEs in Palembang City. This evaluation is expected to identify the constraints and barriers facing SMEs in doing GSCM. By conducting a survey of 36 culinary SMEs, it was found that culinary SMEs in Palembang City have not implemented GSCM practices. This can be seen from the low mean value. Therefore, there needs to be support from related parties in this case the government to conduct socialization and dive and assistance in GSCM.

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