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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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Pengaruh Kinerja Keuangan terhadap Return saham perusahaan Mining and Mining Services terdaftar di Bursa Efek Indonesia Periode 2012-2016 Hilwa Anggraini; Riri Hanifa; Patmawati Patmawati; Irsan Irsan
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aims to analyze the effect of financial performance on stock returns in mining and mining service companies in the Indonesia Stock Exchange for the period 2012-2016. The research method used is quantitative descriptive. The analysis techniques used in this study are the Classic Assumption Test, Multiple Regression Analysis, t Test and F Test. The sampling technique is purposive sampling. The independent variable used in this study is financial performance. Financial performance intended here is financial performance measured using financial ratios, namely Debt to Equity Ratio (DER), Earning per Share (EPS), Return on Asset (ROA), Net Profit Margin (NPM) and Price Earning Ratio (PER), while the dependent variable is Stock Return. The sample in this study was 20 mining and mining services companies on the Indonesia Stock Exchange in the 2012-2016 study period. Analysis of the data used in this study is multiple linear regression (t test and f test) obtained with SPSS. The results showed that the DER, NPM and PER variables did not affect stock returns and only EPS and ROA variables affected stock return.

KETERAMPILAN KEPEMIMPINAN BISNIS GLOBAL YANG EFEKTIF Nazwirman Nazwirman
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research is qualitative in nature that draws findings from various literatures in relation to global business leadership and cross-cultural management. This is an initial effort to identify the essence of leadership skills for global business leaders to face current and future challenges. In global business including technological innovation, and demographic change, companies must seek effective leadership for diverse organizational management. Leadership in global environmental conditions that seeks to involve cultural awareness, global mindset, effective interpersonal skills, and leader-employee relations and the need to develop leadership skills. There are eleven important skills identified for global business leaders that are effective in developing diverse locations. These skills are useful for growing employee potential, improving overall organizational performance, taking social responsibility, and cross-cultural human relations. So global business leaders need to continually update effective knowledge, skills and abilities in developing cross-cultural work and management environments, to be able to compete in the global market. Global business management and human resource development will be very useful by exploring empirically the essence of leader skills. In the future this strategy will be very beneficial for global business leadership practices.

Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan Verawaty Verawaty; Ade Kemala Jaya; Intan Puspanita; Nurhidayah Nurhidayah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance

Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang Poppy Indriani; Rolia Wahasusmiah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit. Kata kunci: Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.

Anteseden Turnover Intention pada Karyawan Rumah Sakit “X” Bandung Barat Albert Kurniawan Purnomo; Wanti Pebriani
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abstract: This study aims to discuss the perceived influence of organizational support on turnover intentions in hospital employees in West Bandung. This research was conducted on 67 respondents of hospital employees using quantitative methods. The data collection tool consists of a questionnaire. The data analysis technique used is descriptive statistical analysis using averages and simple linear regression analysis using the IBM SPSS24 program. The results of this study indicate that the perception of organizational support at Hospital X is categorized quite high and considered a significant influence between the perception of organizational support for turnover intention in Hospital employees. The result view negative relationships between variables. The perceived increase in organizational support will reduce turnover intentions. Keywords: Perceived Organizational Support (POS), Turnover Intention. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh perceived organizational support terhadap turnover intention pada karyawan rumah sakit di Bandung Barat. Penelitian ini dilakukan pada 67 responden karyawan rumah sakit dengan menggunakan metode kuantitatif. Alat pengumpul data berupa kuesioner. Teknik analisis data yang digunakan yaitu teknik analisis statistik desktiptif dengan menggunakan rata-rata dan analisis regresi linier sederhana dengan menggunakan program IBM SPSS24. Hasil penelitian ini menunjukkan bahwa perceived organizational support pada rumah sakit berada dikategori cukup tinggi dan terdapat pengaruh yang signifikan antara perceived organizational support terhadap turnover intention pada karyawan rumah sakit. Dari hasil terlihat, terdapat hubungan yang negatif antara kedua variabel. Peningkatan perceived organizational support akan menurunkan tingkat turnover intention. Kata Kunci : Perceived Organizational Support (POS), Turnover Intention

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH MANDIRI DENGAN BANK MANDIRI KONVENSIONAL Asraf Asraf; Yurasti Yurasti; Suwarni Suwarni
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Bank sistem syariah yang sudah beroperasi di Indonesia selama 28 tahun ternyata hanya mampu meraih pangsa pasar 5,94% saja. Penelitian ini menganalisis aspek yang menjadi kelemahan bank syariah ditelusuri dari kinerja keuangannya. Penelitian dilakukan dengan memperbandingkan ratio keuangan Bank Syariah Mandiri (BSM) dengan Bank Mandiri dimana kedua bank ini beroperasi dengan sistem yang berbeda dan berada dalam satu grup usaha. Hasil penelitian menunjukkan titik lemah BSM dibandingkan dengan Bank Mandiri adalah pada rendahnya kualitas aktiva produktif yang berimbas pada rendahnya profitabilitas. Selain itu, efisiensi biaya BSM juga lebih rendah yang ditunjukkan oleh BOPO yang lebih tinggi meskipun NOM/NIM kedua bank relatif sama. Kelemahan ini sekaligus membuat kemampuan BSM dalam menghasilkan sumber dana internal juga rendah. Hasil penelitian ini merekomendasikan bahwa agar perbankan syariah mampu bersaing dan meraih keuantungan dari peluang bisnis syariah, adalah dengan memaksimalkan manajemen kredit, meningkatkan efisiensi dan mengembangkan produk produk berbasis fee based income. Kata kunci : CAR, NPL, ROA, ROE, NOM/NIM, BOPO dan LDR.

A OPTIMALISASI PENDAPATAN DAERAH MELALUI TATA KELOLA PENDAPATAN DAERAH SATU PINTU Anshar Maita
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Abtract Optimizing regional income through one-stop regional revenue management. The purpose of this study was to determine the optimization of regional income through one-stop regional revenue management. The population in this study is Regional Revenue through One Stop Local Revenue Management. Data collection methods in this study were interviews and documentation. The method of data analysis uses descriptive methods and qualitative methods, namely the analysis of data trigulation. The results of this study indicate that the optimization of regional income through the management of one-stop regional revenue is a solution that must be implemented to avoid and minimize the occurrence of a decrease in PDRD revenue in the management of regional income. Optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu. Tujuan penelitian ini adalah untuk mengetahui Optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu. Populasi dalam penelitian ini Pendapatan Daerah Melalui Tata Kelola Pendapatan Daerah Satu Pintu. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Metode analisis data menggunakan metode deskriptif dan metode kualitatif yaitu dengan analisis triamgulasi data. Hasil penelitian ini menunjukkan bahwa optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu merupakan solusi yang harus diterapkan untuk menghindari dan meminimalisasi terjadinya penurunan penerimaan PDRD dalam pengelolaan pendapatan daerah.

The Effect of Motivation, Leadership and Competence on Employee Performance of Makassar City Bappeda Office. St. Sukmawati S; Roslina Alam
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Effect of Motivation, Leadership and Competence on Employee Performance of Makassar City Bappeda Office. The purpose of this study was to determine the Effect of Motivation, Leadership and Competence on Employee Performance at the Makassar City Bappeda Office. The population in this study all employees in the Makassar City Bappeda office were 50 with ASN status, all of whom were respondents. Data collection methods in this study were questionnaire, interview, and documentation. The data analysis method uses descriptive and quantitative methods, namely multiple linear regression analysis used to measure the effect of motivation, leadership and competence on employee performance at the Makassar City Bappeda Office. The results of this study indicate that the independent variable Motivation, and Competence together have a positive and significant influence on the dependent variable (employee performance), while the leadership variable has a significant negative effect. The coefficient of determination (R2) is 0.622, the coefficient of determination states that the variables of motivation, leadership and competence can only explain or contribute to variations in changes in employee performance by 62.2 percent.

Pengaruh Disiplin Kerja dan Pemberian Kompensasi Terhadap Kinerja Karyawan Bagian Penjualan di PT. Surya Timur Sakti Novianto Eko Nugroho
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Employee performance is a form of performance in terms of quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities given to him. Improving employee performance is desirable both from the employer and workers for self-development and promotion of the position. The purpose of this study is to determine the effect of work discipline and compensation for employee performance in sales. This research method uses quantitative methods with the type of explanatory research. The subjects of this study were all sales employees of PT. Surya Timur Sakti East Java in Surabaya, amounting to 107 active employees. To test the effect between variables used multiple linear regression analysis method. The results showed that the presence of a positive and significant effect simultaneously between variables of work discipline and compensation for employee performance, while partially the variables of work discipline and compensation had a positive and significant effect on employee performance. Abstrak Kinerja karyawan yaitu pencapaian pekerjaan dalam bentuk prestasi yang diperoleh pegawai pada saat memenuhi komitmen yang telah diserahkan kepadanya. Peningkatan kinerja karyawan merupakan hal yang diinginkan baik dari pihak pemberi kerja maupun para pekerja untuk pengembangan diri dan promosi jabatan Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh disiplin kerja dan pemberian kompensasi terhadap kinerja karyawan bagian penjualan. Metode penelitian ini menggunakan metode kuantitatif dengan tipe penelitian eksplanatif. Subjek penelitian ini adalah seluruh karyawan bagian penjualan PT. Surya Timur Sakti Jatim di Surabaya yang berjumlah 107 orang karyawan aktif. Untuk menguji pengaruh antar variabel digunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa adanya pengaruh positif dan signifikan secara simultan antara variabel disiplin kerja dan pemberian kompensasi terhadap kinerja karyawan, sedangkan secara parsial variabel disiplin kerja dan pemberian kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Kata kunci : Disiplin Kerja, Kompensasi, Kinerja

Pelatihan Kerja dan Pengetahuan, dan Kompensasi Karyawan Terhadap Produktivitas Kerja Dampaknya Pada Kinerja Karyawan PT. Hamita Utama Karsa di Musi Banyuasin Mardiana Puspa Sari; Wani Fitriah; Ade Putri Kusdina
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study entitled, Job Training and Knowledge, and Employee Compensation for Work Productivity Impact on Employee Performance of PT. Hamita Utama Karsa in Musi Banyuasin. Productivity is a measure of productive efficiency, a comparison between output and input. Input is often limited by labor, while output is measured in terms of physical units, form, and value. Factors that can increase employee productivity are job training and knowledge, and compensation. It is this productivity that can ultimately improve employee performance. The purpose of this research study, namely to determine the first effect, Job Training and Knowledge of work productivity. Second, Job Training and Knowledge of employee performance. Third, Employee Compensation for work productivity. Fourth, Employee Compensation for employee performance. Fifth, work productivity has an impact on employee performance at PT Hamita Utama Karsa Musi Banyuasin. The analysis technique used in this research is Structural Equation Model (SEM) analysis. Analysis shows direct and indirect relationships. Qualitative data from the recapitulation of respondents' answers was quantified, so that it could be calculated statistically. This study concludes first, Training and Knowledge have a significant effect on Productivity. Second, Training and Knowledge have a positive and significant impact on Employee Performance. Third, compensation has a positive and significant effect on productivity. Fourth, Compensation has a positive and significant effect on Employee Performance. Fifth, Productivity has a positive and significant effect on Employee Performance. Abstrak Penelitian ini berjudul, Pelatihan Kerja dan Pengetahuan, dan Kompensasi Karyawan untuk Dampak Produktivitas Kerja terhadap Kinerja Karyawan PT. Hamita Utama Karsa di Musi Banyuasin. Produktivitas adalah ukuran efisiensi produktif, perbandingan antara output dan input. Input sering dibatasi oleh tenaga kerja, sedangkan output diukur dalam satuan fisik, bentuk, dan nilai. Faktor-faktor yang dapat meningkatkan produktivitas karyawan adalah pelatihan kerja dan pengetahuan, dan kompensasi. Produktivitas inilah yang pada akhirnya dapat meningkatkan kinerja karyawan. Tujuan penelitian penelitian ini untuk mengetahui pengaruh pertama, Pelatihan Kerja dan Pengetahuan produktivitas kerja. Kedua, Pelatihan Kerja dan Pengetahuan tentang kinerja karyawan. Ketiga, Kompensasi Karyawan untuk produktivitas kerja. Keempat, Kompensasi Karyawan untuk kinerja karyawan. Kelima, produktivitas kerja berdampak pada kinerja karyawan di PT Hamita Utama Karsa Musi Banyuasin Teknik analisis yang digunakan dalam penelitian ini adalah analisis Structural Equation Model (SEM). Analisis menunjukkan hubungan langsung dan tidak langsung. Data kualitatif dari rekapitulasi jawaban responden dikuantifikasi, sehingga dapat dihitung secara statistik. Penelitian ini menyimpulkan pertama, Pelatihan dan Pengetahuan memiliki pengaruh signifikan terhadap Produktivitas. Kedua, Pelatihan dan Pengetahuan memiliki dampak positif dan signifikan terhadap Kinerja Karyawan. Ketiga, kompensasi memiliki pengaruh positif dan signifikan terhadap produktivitas. Keempat, Kompensasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Kelima, Produktivitas memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan. Kata kunci: pelatihan dan pengetahuan, kompensasi, produktivitas dan kinerja.

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Rahmat Novrianda Dasmen

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fitriasuri@binadarma.ac.id

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Universitas Bina Darma Fakultas Ekonomi & Bisnis Jalan Jend. A. Yani 13 Ulu No.3 Palembang

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Sumatera selatan

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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

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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