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MBIA

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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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The THE EFFECT OF DEBT, OWN CAPITAL AND NON-STOCK SAVINGS ON COOPERATIVE RENTABILITY Agustinus Supriyanto
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The purpose of this study was to obtain an overview of the effect of Debt, Own Capital and Non-Stock Savings on profitability (ROA) and which variables were most dominant in KSP Kopdit Rukun, Sentosa, Setia Kawan, Karya Kasih and Patra Pertamina and to analyze these variables simultaneously and partially. In this study debt, own capital and non-stock savings are independent variables (X), while Profitability (ROE) is the dependent variable (not free). The type of data used in this study is secondary data that is quantitative. Data sources are financial statements for 2012 to 2017. The method used for this research is multiple linear regression, followed by a partial and simultaneous significance test through t test and F test. Research results within 5 years concluded as follows: first, KSP Kopdit Rukun that debt and capital alone have no significant effect on ROE, while non-stock savings have a significant and simultaneous effect that debt, own capital and non-stock savings have an influence but not significant, while Sentosa, Setia Kawan, Karya Kasih and Patra pertamina have partial or simultaneous influence but not significant. For KSP Kopdit Rukun, Sentosa, Setia Kawan, Karya Kasih and PATRA Pertamina, it is better to use internal and external funding sources according to their conditions, in order to obtain maximum profitability (ROE).

Pemanfaatan KUR, Pembentukan Koplay, Penggunaan saluran distribusi daring (online): Solusi Peningkatan Usaha Kampung KB Layang Layang Kota Palembang Tien Yustini; Lasmiana Lasmiana
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The business of the KB Village community has enormous potential to continue to grow. Support from the government, good family relations in the community, enthusiasm to learn and improve themselves, and the unique name of the village as a brand contribute to the advancement of SMEs in the KB Village community. This research is expected to be able to provide solutions on how to increase the business and income of Layang Layang KB Village UPPKS. This research method is a Census (survey), where all KB Village Cadres who have businesses both micro and small scale are used as research samples (saturated samples). and by using qualitative descriptive analysis, this research shows that: 1). Utilization of KUR bank products can be a solution to the problem of limited business capital faced by the Layang-Layang village community. Our visit also educated the public on how to manage good finances, from separating personal / household needs from business needs, to setting aside operating profits to be used as business capital. 2). The kite production process is divided up to sales that depend on collectors, making the formation of community associations as a solution to better manage the production process, more efficient sales process, to the flexibility of determining the final sale price of the kite product. Sales that do not depend on collectors will be able to maximize profit potential for the community, not shrinking by a long business process. 3). The introduction of online sales channels is the right solution so that people's products are more quickly recognized, expand target markets without having to incur expensive costs, and increase sales. Enthusiastic and understanding of the community from the training in the use of online shops: The Bukapalak that we held, convinced our group that the businesses of the KB village community have the potential to advance. 4). The problem of kite seasonal products faced by the community can be dealt with by developing products, creating differentiation of kite products from the KB village with other kite products, and starting to think creatively.

FAKTOR-FAKTOR - FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM (Survei Perusahaan UMKM PDAM Tirta Sejiran Setason Kab. Bangka Barat) Siti Nurhayati Nafsiah
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abstract In general, Micro, Small and Medium Enterprises, or commonly called MSMEs, are one of the economic activities carried out by the majority of citizens in Indonesia. One that is important for UMKM is the use of accounting information, in which researchers conduct surveys in the West Bangka PDAM TSS. The UMKM problem consists of a number of problems, especially in small businesses such as the error of goods sent, bureaucratic processes or slow payment in government, inappropriate prices, late arrival of goods, and competition that is not complex or unhealthy. Then it is proven that the use of accounting information for UMKM owners, especially in small businesses, is irrelevant or not timely, so that the PDAM has difficulty developing. The purpose of this research is to determine the effect of whether or not the last level of education, scale of business, length of business, educational background, and accounting knowledge of the use of accounting information at UMKM. The population in this study is that all owners and employees of UMKM are 55 permanent employees of UMKM. For the study sample because the population is less than 100 people, the sample is the same in a population of 55 permanent UMKM employees. The data collection used is using questionnaires to UMKM owners and employees. The data analyzed are validity, reliability, descriptive statistics, normality test, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination test, simultaneous test and partial test. The results showed that for the simultaneous test or jointly the five variables had a significant effect on the use of accounting information at UMKM. Whereas for partial or individual tests that the variables of the last level of education, scale of business, length of business, and educational background the results did not significantly influence the use of accounting information at UMKM, while for other variables namely accounting knowledge the results had a significant effect on the use of information accounting at UMKM. Keywords: Micro, Small and Medium Enterprises (UMKM), Use of Accounting Information, Latest Education Level, Business Scale, Business Length, Educational Background, Accounting Knowledge. Abstrak Secara umum, Usaha Mikro Kecil dan Menengah atau biasa disebut dengan UMKM adalah salah satu aktivita ekonomi yang dilakukan mayoritas warga negara di Indonesia. Salah satu yang menjadi penting bagi UMKM yaitu penggunaan informasi akuntansi, dimana peneliti melakukan surveynya di PDAM TSS Bangka Barat. Dalam permasalahan UMKM terdiri dari beberapa permasalahan, terutama di usaha kecil seperti kesalahan barang yang dikirim, proses biroklasi atau pembayaran yang lambat di pemerintahan, harga yang tidak sesuai, barang yang terlambat datang, dan persaingan yang tidak kompotitif atau tiak sehat. Maka hal tersebut terbukti bahwa penggunaan informasi akuntansi pada pemilik UMKM terutama di usaha kecil tidaklah relevan atau tidak tepat waktu, sehingga pihak PDAM tersebut menjadi kesulitan untuk bisa berkembang. Tujuan dari penelitia ini yaitu untuk mengetahui berpengaruh atau tidaknya jenjang pendidikan terakhir, skala usaha, lama usaha, latar belakang pendidikan, dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi pada UMKM. Populasi dalam penelitian tersebut yaitu seluruh pemilik dan karyawan UMKM berjumlah 55 karyawan tetap UMKM. Untuk sampel penelitian dikarenakan populasinya kurang dari 100 orang, maka sampelnya sama di populasi sebanyak 55 karyawan tetap UMKM. Pengumpulan data yang digunakan yakni menggunakan penyebaran kuesioner kepada pemilik dan karyawan UMKM. Data-data yang dianalisis yaitu uji validitas, reliabilitas, statistik deskriptif, uji normalitas, multikoliniearitas, heteroskedastisitas, analisis regresi linear berganda, uji koefisien determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukan bahwa untuk uji simultan atau secara bersama-sama kelima variabel bersifat berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM. Sedangkan untuk uji parsial atau secara sendiri-sendiri bahwa variabel jenjang pendidikan terakhir, skala usaha, lama usaha, dan latar belakang pendidikan hasilnya tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM, sementara itu untuk variabel lainnya yaitu pengetahuan akuntansi hasilnya berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM. Kata Kunci: Usaha Mikro, Kecil, dan Menengah (UMKM), Penggunaan Informasi Akuntansi, Jenjang Pendidikan Terakhir, Skala Usaha, Lama Usaha, Latar Belakang Pendidikan, Pengetahuan Akuntansi.

Keberlanjutan Usaha Kemplang Mikro Dasir Dasir; Erliza Yuniarti; Diah Isnaini Asiati
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The business of managing Kerupuk Kemplang as one of Palembang’sspecial foods is mostly managed by household. One of businesss is “Ibu Mai”. Although tihis business has been going on for a long time, its sustainability has several obstacles. The study was conducted to find out some aspects that cause its sustainability. The study uses primary data collected through observation and interviews. The analysis technique is done qualitatively with the induction analysis approach. The results were obtained 1) Production aspects, there were constraints on the avaibility of unstable fish and equipment that does not support 2) Financial aspects, adequate financial administration has not been used so it is difficult to know the flow of expenditure and income as a basis for determining profits 3) Market aspects, not all the market can be served so that the potential for development is still large 4) the aspect of human resources, because the production process is simple the labor force is considered to be sufficient.

Upaya Pemberdayaan Usaha Mikro Kecil Menengah (UMKM) Dalam Mengatasi Kemiskinan di Kecamatan Tugumulyo Kabupaten Musi Rawas Miki Indika; Yayuk Marliza
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Masalah kemiskinan merupakan masalah yang rumit yang dihadapi oleh semua negara termasuk Indonesia dan yang menjadi kendalanya adalah dalam pemanfaatan sumber daya secara optimal. Di Kabupaten Musi Rawas kemiskinan juga merupakan salah satu persoalan yang dihadapi dalam keberhasilan pembangunan. Penelitian ini bertujuan mengetahui peranan Usaha Mikro Kecil Menengah dalam mengatasi kemiskinan di Kecamatan Tugumulyo kabupaten Musi Rawas. Dalam penelitian ini digunakan metode kualitatif agar diketahui peranan UMKM dalam mengatasi kemiskinan serta pendekatan yang akan dilakukan agar tercipta sinergi antara UMKM dan masyarakat dalam upaya pengentasan kemiskinan. Permasalahan dalam pemberdayaan UMKM di kecamatan Tugumulyo ini adalah masalah kekurangan modal, namun UMKM enggan untuk datang ke bank khususnya karena terkait oleh banyaknya persyaratan yang diperlukan untuk memperoleh fasilitasi kredit dari perbankan. Sebaliknya sering lembaga keuangan menghadapi masalah bagaimana memasarkan “modal” yang dihimpun dari masyarakat tersebut agar dapat tersalur kepada pengusaha UMKM dengan aman. Upaya pemberdayaan UMKM dalam rangka mengatasi kemiskinan di kecamatan Tugumulyo yaitu melalui pengembangan secara internal dari pengelola UMKM yaitu pengadaan permodalan, inovasi hasil produk dan perluasan jaringan. Selain itu juga didukung oleh pengembangan secara eksternal dari pihak pemerintah yaitu pengadaan pelatihan dan pembinaan serta perluasan pemasaran produk dengan pendampingan dari Dinas Koperasi dan UKM Kabupaten Musi Rawas. Sebagai sektor utama penyerapan tenaga kerja, kemajuan UMKM akan memberikan dampak yang signifikan bagi peningkatan kesejahteraan masyarakat yang terlibat di dalamnya, sehingga jumlah penduduk miskin akan menurun. Kata Kunci : Pemberdayaan Usaha Mikro Kecil dan Menengah, Kemiskinan

Dampak Pemberian Motivasi, Work Environment Serta Leadership Style Pada Peningkatan Kerja Karyawan PT. Gapura Angkasa Bandara Sultan Hasanuddin Makassar Haeranah Alwany
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

The purpose of this research is to know the influence of giving motivation, work environment and leadership style on performance of employees At PT. Gapura Angkasa in Makassar Hasanuddin International Airport which consists of giving motivation, work environment and leadership style. The population in this case at 54 employees. Methods of data analysis using quantitative with linier regression. Based on a test of the free variabel F jointly have significant and positive influence against variabels bound performance. Through testing (R) correlation coefficient obtained that level of correlation or relationship between giving motivation, work environment and leadership style on performance of employees is a high relationship i.e. 60.8%. And the ability to work is the most dominant factor influencing the performance of employees at PT. Angkasa Gate in Makassar Hasanuddin International Airport.

Takhayul pada Produk terhadap Kinerja Pemasaran Adek Adek; Agung Kwartama; Sumiyatiningsih Sumiyatiningsih; Didik Indriawan
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Penelitian ini bertujuan untuk mengetahui pengaruh takhayul terhadap kinerja pemasaran yang dimoderasi produk. Jenis penelitian menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah pemilik bisnis yang percaya takhayul untuk produk. Sampel penelitiannya adalah 200 responden yang diambil dengan menggunakan teknik purpose sampling dan metode pengumpulan data menggunakan kuesioner. Metode penelitian yang digunakan adalah statistik deskriptif menggunakan aplikasi Lisrel versi 8.80 untuk mengolah dan menganalisis data Structural Equation Modeling. Hasil penelitian menunjukan bahwa pengaruh yang signifikan takhayul terhadap produk; pengaruh yang signifikan takhayul produk terhadap kinerja pemasaran; tidak adanya pengaruh yang signifikan takhayul terhadap kinerja pemasaran.

Pengaruh Bauran Pemasaran Jasa dan Kepercayaan terhadap pembelian Online Diah Isnaini Asiati; M. Hazazie Akbar
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abstract The purpose of this study ia 1) to determine the effect of products, price, process and people on trsut 2) to determine the effect of products, price, process, people, and trsut in purchasing decesion 3) to determine the effect of trust on purchasng decesion. The type of research used is associate research, to determine the relationship between the marketing mix of service and trust in online purchasing decesion. The variables used are product, prive, process, people, trust, and purchasing decesion. The sample in this study was as many as 271 respondents, with cluster sampling sampling techniques. The data used in this study are primary data, using a questionnaire method. The analysis technique used is path analysis. The results of this study indicate that simultaneously 1) there are significant influence of of products, price, process and people on trsut 2) there is a significant influence of products, prices, processes, people, and trust in purchasing decisions 3) there is a significant influence of trust on purchasing decisions. As for partially 1) only price has a significant effect on trust, while products, processes and people have insignificant influence on trust 2) only price and trust have a significant influence on purchasing decisions, while product, price, process, and people have insignificant effect on purchasing decisions 3) there is a significant influence of trust on purchasing decisions. Key words : product, price, process, people, trust, and purchasing decesion Abstrak Tujuan penelitian ini adalah 1) untuk mengetahui pengaruh produk, harga, proses, dan orang terhadap kepercayaan pembelian online 2) untuk mengetahui pengaruh produk, harga, proses, orang, dan kepercayaan terhadap keputusan pembelian online. Jenis penelitian ini adalah asosiatif, guna menentukan keterkaitan antara bauan pemasaran jasa da kepercayaan dalam keptusan pembeilan online. Variabel yang digunakan adalah produk, harga, proses, orang, kepercayaan dan keputusan pembelian. Sampel penelitian berjumlah 271 orang yang dipilih secara cluster. Data yang digunakan adalah data primer dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian secara simultan menunjukkan 1) Terdapat pengaruh signifikan produk, harga, proses, dan orang terhadap kepercayaan pembelian online 2) Terdapat pengaruh signifikan produk, harga, proses, orang, dan kepercayaan terhadap keputusan pembelian. Adapun secara parsial 1) Hanya harga yang berpengaruh signifikan terhadap kepercayaan, sementara produk, proses, dan orang berpengaruh tidak signifikan terhadap kepercayaan pembelian online 2) Hanya harga yang berpengaruh signifikan terhadap keputusan pembelian, sementara produk, proses, orang, dan kepercayaan berpengaruh tidak signifikan terhadap keputusan pembelian online

Pendapatan dan Laba Bersih Sebelum dan Sesudah Pendanaan di Financial Teghnology: Studi UMKM Kota Palembang Nova Urba; Yuliani Yuliani; Rasyid HS Umrie
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Industry 4.0 now brings up an innovation in all fields. One of them is the financial services sector by combining application-based lending technology. Innovations in trends in financial services related to access to financial products are known as Financial Technology (FinTech). This study aims to analyze the differences in income and net income before and after lending at FinTech. The research sample using the snow ball method was 26 respondents who had MSMEs. Data collection by questionnaire and data collected from 15 June to 15 July 2019. The method of data analysis is t-paired test. The research findings show that there are significant differences in MSME revenue after lending at FinTech. Net income has a significant difference after lending at FinTech. Research limitations for FinTech data in the Financial Services Authority or OJK are not yet complete, so the profile of MSMEs that conduct lending through FinTech is not yet in the database.

Determinan Profitabilitas Bank Perkreditan Rakyat di Kota Palembang Periode 2013-2018 Riri Hanifa; Anton Trianto; Mahdi Hendrich
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study was conducted with the aim to empirically examine the effect of CAR, NPL, BOPO and LDR on profitability (ROA) at the Rural Credit Bank in Palembang for the period 2013-2018. The type of this research is descriptive quantitative The population in the research object is all BPRs contained in Palembang city amounted to 13 BPR while the total sample of 10 BPR. The research sample was taken with a purposive sampling system with the criteria of a BPR whose financial statements were published by the Financial Services Authority in the 2013-2018 period. The method used in this study uses multiple regression analysis with a hypothesis testing tool that is the t test and the F test. However, before conducting multiple regression analysis, the classical assumption test is performed first. Through the simultaneous hypothesis test results (Test F) it is known that CAR, BOPO, NPL and LDR have a significant effect on the profitability of BPR (sig 0,000). While based on the partial hypothesis test results (t test) on BPR shows that CAR variable does not influence ROA (sig 0.183), BOPO variable has no effect on ROA (sig 0.114), NPL variable has significant effect on ROA (sig 0.001) and LDR variable also no effect on ROA (sig 0,782). Adjusted R ² value in the regression model was obtained at 56.1, this indicates that the influence of independent variables on the dependent variable (ROA) was 56.1% while the remaining 43.9% was influenced by other factors outside this study.

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Rahmat Novrianda Dasmen

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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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

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Abstract

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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