cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
 15   16   17   18   19 
MENGUAK NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI BIAYA OLEH PARA PETANI: STUDI ETNOMETODOLOGI ISLAM Mohamad Anwar Thalib; FATHIR PAPUTUNGAN; MUHLIANSYAH J.A KUNTUAMAS
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2106

Abstract

This research departs from problems related to the study of cost accounting in the agricultural context, which only reveals the reality of accounting limited to the material and ignores local cultural and spiritual values. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that there were agricultural cost accounting practices in the form of rental fees for agricultural land expansion services, planting rice seeds, costs for seeds, fertilizers, and pesticides, as well as increased costs due to rising fuel prices. Financial accounting practice is conditional on the value of patience (patience). The value of patience is reflected through the actions of farmers who persist in this profession, even though the cost of managing agricultural land is increasing due to rising fuel prices. In Gorontalo's Islamic culture, elders often instill the value of patience in the local community through the expression (lumadu) “mopo’o tanggalo duhelo” This expression means full of patience. The implication of this research is to present agricultural accounting practices based on local cultural values.
Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2136

Abstract

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.
Pengaruh Locus of Control terhadap Dysfunctional Audit Behavior: Religious Control sebagai Pemoderasi Febrina Viryani Prasetio; Irwanto Handojo; Muhammad Ghazi
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2138

Abstract

The purpose of this study is to obtain empirical evidence about whether locus of control, professional commitment, time budget pressure, client importance, turnover intention, and personality type (type A) has an influence on dysfunctional audit behavior moderated by religious control on the influence of locus of control and professional commitment on dysfunctional audit behavior. The population in this study are auditors who work in public accounting firms in Indonesia. The sample selection technique is purposive sampling. Based on the sample selection criteria, the number of samples collected were 86 auditors. Those data are analyzed using multiple linear regressions analysis. The result of this study shows that locus of control has a positive effect on dysfunctional audit behavior. It means that the higher the locus of control, the higher the probability of dysfunctional audit behavior. Auditors tend to perform dysfunctional audit behavior when they face pressure in doing their job. The pressure can come from time, superiors, supervisors, or audit managers which are external factors. Professional commitment, time budget pressure, client importance, turnover intention, locus of control moderated by religious control, and professional commitment moderated by religious control do not effect dysfunctional audit behavior. This study also showed that religious control does not moderate the relationship between locus of control and professional commitment with dysfunctional audit behavior.
PENGARUH PERCEIVED SOCIAL MEDIA MARKETING ELEMENTS TERHADAP BRAND AWARENESS DAN BRAND IMAGE PADA PENGGUNA SMARTPHONE XIAOMI DI DKI JAKARTA Irma satya; Adi Kurniawan
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2158

Abstract

Abstract: This study aims to examine the impact of the influence of social media marketing elements through consumer brand engagement on brand awareness and brand image on Xiaomi smartphone users in DKI Jakarta. This study used a research design, namely descriptive research and causality research and variables were measured using seven Likert points. In taking the sample using a purposive sampling technique and using 220 respondents who fit the existing criteria. The data in this study were analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results found in this study are the influence of entertainment, EWOM and trendiness through consumer brand engagement on brand awareness and brand image among Xiaomi smartphone users in DKI Jakarta. Keywords: social media marketing elemen, consumer brand engagement, brand awareness, brand image
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER CYCLICALS DAN SEKTOR TRANSPORTATION & LOGISTIC SEBELUM DAN SAAT PANDEMI COVID-19 DITA ANDRIANA; FERDAWATI; YOSSI SEPTRIANI
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

Pandemi covid-19 berdampak signifikan pada aktivitas bisnis seluruh sektor industri di Indonesia. Salah satu sektor yang terdampak adalah sektor transportasi & logistik yang mengalami penurunan omzet mencapai 30% dibandingkan sebelum pandemi, demikian juga dengan sektor consumer cyclicals. Penelitian ini menganalisis kinerja keuangan sektor consumer cyclicals dan sektor transportation & logistic sebelum dan saat adanya pandemi tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil penelitian ini menunjukkan bahwa untuk sektor consumer cyclicals kinerja keuangan yang diukur dengan current ratio, quick ratio, debt to asset ratio, dan debt to equity ratio tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19, sedangkan net profit margin, return on asset, total asset turnover dan working capital turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi. Untuk perusahaan yang bergerak di sektor transportation & logistic, debt to equity ratio dan working capital turnover tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi, sedangkan pada current ratio, quick ratio, net profit margin, return on asset, debt to asset ratio,dan total asset turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Temuan ini menyimpulkan bahwa sektor transportation & logistic mengalami perubahan kinerja keuangan terkait likuiditas yang lebih tinggi dibandingkan dengan sektor consumer cyclicals, sedangkan sektor consumer cyclicals mengalami perubahan kinerja laba yang cukup signifikan sebelum dan saat pandemi.
BIBLIOMETRIC BIBLIOMETRIC ANALYSIS OF MSME DIGITALIZATION AND FINANCIAL LITERACY FOR EFFORTS TO INCREASE POST-PANDEMI INCOME IN 2018-2023 Cintia Arruum Khalmayati
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2200

Abstract

Knowledge of financial literacy is an important aspect of life. In practice, there are several advantages that are obtained by MSMEs due to increased knowledge and ability to manage a business better. Apart from being able to boost financial benefits through increasing online sales and providing benefits for buyers with the opportunity to save costs, what is equally important is that MSME financial literacy will also open new spaces that can prevent MSME actors from collapsing in the economic crisis. This study aims to analyze scientific articles to map MSME digitization research and financial literacy by theme, location and research subject as well as the research methods used. This type of research is a qualitative approach. The research data collected in this study from the Google Scholar citation web page used the Harzing's Publish or Perish application. The results showed that the years 2018-2023 were indexed on Google Scholar the highest in 2022 which reached 467 publications (47.08%) . The most publications by type of article are as many as 929 (93.65%). The growing public awareness and need for understanding financial literacy is one of the factors in increasing financial literacy research.
Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba (Kasus Perusahaan subsektor Otomotif dan Elektronika yang terdaftar di BEI 2019-2021 Dewi Agustina
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2225

Abstract

Abstract This study aims to analyze the effects of Quick ratio, Debt to Equity ratio, Net Profit Margin ratio, Return on Equity ratio, Return on Investment ratio, Current Ratio, to Profit Growth in electronic sub sector and automotive sub sector and components listed on the Indonesian Stock Exchange for the period 2019-2022. This study used secondary data obtained from the website official www.idx.co.id. The results of this study show that the variable Quick Ratio and Debt to Equity Ratio have a significant effect on profit growth. Meanwhile, Current Ratio, Net Profit Margin Ratio, Return on Equity ratio, Return on Investment ratio have insignificant effect on profit growth. Keyword : Quick ratio , Debt to Equity ratio , Net Profit Margin ratio, Return on Equity ratio, Return on Investment ratio, Current Ratio, and Profit Growth.
Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1088

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.
Mempertahankan Loyalitas Penikmat Kopi melalui Trust, Satisfaction, Value, Happiness dan Brand Image: (Studi Empirik Pelanggan Starbucks di masa Pandemi Covid-19) Fajar Nur Feriyanto; Vita Briliana
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1102

Abstract

The purpose of this study was to determine and analyze the effect of trust, satisfaction, value, happiness and brand image on loyalty to Starbucks customers in Jakarta. This research design uses descriptive and causal research, using a Likert scale that uses five points in its measurement. The method of determining the sample using purposive sampling method with primary and secondary data. The sample used as many as 110 respondents and data analysis using multiple linear regression with IBM SPSS statistics 25 as a test tool. The results obtained in this study that trust, satisfaction, value and happiness have an effect on loyalty to Starbucks customers in Jakarta, but brand image has no effect on loyalty.
Pengaruh Motivasi, Kepemimpinan, dan Disiplin Kerja terhadap Kinerja Karyawan Pada PT. X Chyntia Chyntia; Setia Tjahyanti
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1189

Abstract

This research was intended to analyze whether Motivation, Leadership, and The Discipline of Work affects employees work on PT. X. The population in this study are permanent employees of PT. X. the population in this study was 146 employees and the sample of this study was 92 employees and the sampling technique used was Purposive Sampling. The method used in this research is a descriptive and causal method. Hypothesis testing in this study uses multiple linear regression analysis method. The data used in this research is a data designed internal covered questionnaires, Based on the results of this study, it is known that motivation and leadership have a significant effect on employee performance. Meanwhile, the Work Discipline doesn’t affect significantly to employee performance on PT. X.

Page 17 of 27 | Total Record : 267

 15   16   17   18   19 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 17 No. 2 (2025): Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis Vol 15 No 2 (2023): Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis Vol 15 No 1 (2023): Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis Vol 14 No 2 (2022): Media Bisnis Vol 14 No 1 (2022): Media Bisnis Vol 13 No 3 (2021): Media Bisnis Vol. 13 No. 3 (2021): Media Bisnis Vol 13 No 2 (2021): Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS Vol 12 No 2 (2020): MEDIA BISNIS Vol 12 No 1 (2020): MEDIA BISNIS Vol 11 No 2 (2019): MEDIA BISNIS Vol 8 No 1 (2016): MEDIA BISNIS Vol 7 No 1 (2015): MEDIA BISNIS Vol 6 No 3 (2014): MEDIA BISNIS Vol 6 No 2 (2014): MEDIA BISNIS Vol 6 No 1 (2014): MEDIA BISNIS Vol 5 No 2 (2013): MEDIA BISNIS Vol 5 No 2a (2013): MEDIA BISNIS Vol 5 No 1 (2013): MEDIA BISNIS Vol 4 No 2 (2012): MEDIA BISNIS More Issue