cover
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
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 267 Documents
Dasawarsa: Kinerja Lingkungan terhadap Nilai Perusahaan Harsono, Edi; Said, Darwis; Indrijawati, Aini
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.v15i1.1398

Abstract

The most basic purpose of establishing a company is to make a profit. The development of management understanding encourages the postponement of current income or expense to expect sustainability in the future or better earnings in the next period. Although the view of the Single Bottom Line has begun to be corrected by experts since the arrival of the Triple Bottom Line, the regulations governing it are not yet available. Through directed and continuous research, accounting standards that regulate the presentation of environmental-based reports will be taken on board soon. This article aims to collect and put together to provide a broader picture. The method used in this research is a systematic literature review. The presentation of this article is sunder into Introduction, Research Methodology, Results of Literature Review, Discussion and Discussion, and Conclusions, Limitations, and Suggestions. This article produces variations in the relationship between different variables. The inference presented by this article gives an opening to further research opportunities.
Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return Afifah Noviyanti; Friska Firnanti
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.v14i1.1409

Abstract

The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research shows market to book ratio has positive effect toward stock return, add the other independent variables such as operating cash flow, investing cash flow, financing cash flow, earnings per share, price earnings ratio, economic value added and market value added have no effect toward stock return.
Faktor yang Mempengaruhi Kepuasan Konsumen dan Minat Beli Ulang Pada Bisnis Bridal dan Make-Up Aurel Jovandio Cahyadi; Dhyah Harjanti
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.v14i2.1556

Abstract

People's lifestyles that are increasingly paying attention to appearance cause the bridal and make-up service business to be increasingly in demand. Bridal and make-up service businesses are now serving weddings and various events. This condition causes the bridal and make-up businesses must be more competitive. Service providers must be able to understand the factors that can satisfy consumers and make them willing to make repeat purchases. This study aims to test whether service quality, product quality, and price reasonableness can increase satisfaction and generate repurchase interest in bridal and make-up business customers in Surabaya. This study used quantitative research methods by surveying 250 bridal and make-up business consumers in Surabaya. Then the data obtained was processed using Partial Least Squares. The results of the study prove that service quality, product quality, and fairness of prices have a positive effect on consumer satisfaction and repurchase interest.
Effectiveness of Pay for Performance Incentive System on Projects Performance Ni Wayan Kurnia Dewi; I Made Dwi Jendra Sulastra; I Made Agus Putrayasa
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.v14i2.1662

Abstract

This study examines the effectiveness of implementing a project performance-based employee incentive system at a state-owned construction company in Indonesia, PT PP (Persero) Tbk. The data were analyzed using a quantitative approach, with the Key Performance Indicator (KPI) for each project before and after the implementation of the project performance-based incentive system. The data was tested using the Wilcoxon test to see if there were statistical differences in project performance before and after the implementation of the project performance-based employee incentive system. The results show that there are statistically significant differences in project KPIs before and after the implementation of the project performance-based employee incentive system. The project KPIs show a higher average value than before the implementation of this system. This research contributes especially for construction companies regarding the pros and cons of implementing a project performance-based incentive system because it is proven to be effective in motivating employees in increasing the average performance of their projects which affect the company's overall performance.
Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Faktor Lainnya terhadap Manajemen Laba William Yehezkiel; Sugiarto Prajitno
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.v14i2.1664

Abstract

The purpose of this research was to obtain empirical evidence regarding the effect of firm size (SIZE), managerial ownership (MOWN), liquidity ratio (LIQ), leverage (LEV), cash flow from operations (CFO), profitability ratio (ROA), and firm age (AGE) to earnings management (DAC). The population taken from this research are 462 non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2020. The sample in this study used 87 companies with a total of 261 companies data used. The method used in sampling in this research uses purposive sampling with six sample criteria. While the technique used in this research is multiple regression model. The result of this study indicate that firm size variable affect on earnings management while managerial ownership, liquidity ratios, leverage, cash flow from operations, profitability ratios, and firm age have no affect on earnings management.
Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal Gabriella Lioera; Yulius Kurnia Susanto; Dicky Supriatna
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.v14i2.1665

Abstract

The purpose of this study was to determine the effect of expected return, self efficacy, perceive risk, subjective norms, perceived behavior control, and investment / transaction attitude on investment intention, especially students. The data used in this study are primary data collected from questioner that involve 383 respondents which are active students from various majors in West Jakarta who have an Investment Gallery on their college. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). The result shows that expected return, self efficacy, perceive risk, subjective norms, and investment attitude have a significant effect to determine the investment intention. Meanwhile, perceived behavior control doesn’t affect investment intention in students.
Factors that affect Fraudulent Financial Reporting Kharissa Setiawan; Ita Trisnawati
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.v14i2.1666

Abstract

The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the change of auditor, auditor’s opinion, change of directors, proportion of independent commissioner, and numbers of CEO’s picture. The variables used on this research if from fraud pentagon theory perspective. This research’s population is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample of this research is selected by using purposive sampling based on several criteria. This research uses 302 data from 101 listed manufacturing companies as the sample. The method used for analyzing and testing the data on this research is by multiple regression to see the influence between independent variables and fraudulent financial reporting. The result of this research shows that financial targets, nature of industry, and auditor’s opinion have significant influence on fraudulent financial reporting. In contrast, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, external auditor quality, the change of auditor, change of directors, proportion of independent commissioner, and numbers of CEO’s picture have no significant value to fraudulent financial reporting.
Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI Mutiara Mayang Sari; Indra Arifin Djashan
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.v14i2.1671

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of dividend policy, liquidity, profitability, leverage, firm size, firm age, firm growth on firm value. This Study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sample selection in this study uses a judgement sampling method by setting five sample criteria, so that the sample obtained is 288 companies. In testing hypothesis, this research uses multiple regression method. The results of this study conclude that the variables of profitability have a positive effect on firm value and variables firm growth has negative effect on firm value, but the variables of dividend policy, liquidity, leverage, firm size, firm age have no effect on earnings management.
Determinan Pengungkapan Corporate Social Responsibility Nathaniel Archel Tiwow; Nicken Destriana
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.v14i2.1674

Abstract

The purpose of this research is to obtain empirical evidence about the factors that affect corporate social responsibility disclosure. This research determines whether there is an effect of media exposure, taxes aggressiveness, institutional ownership, managerial ownership, independent board, the board size, and profitability on corporate social responsibility disclosure. The objects of this research are manufacturing firms listed on Indonesia Stock Exchange (IDX) during the research period 2018-2020. The samples are chosen by using purposive sampling methods. There are 42 companies that met the criteria used in this research. The research model is analyzed by using multiple regression. Corporate social responsibility disclosure as the dependent variable using the 78-items index provided by Sembiring (2005). The result of this research shows that independent board and board size have a positive effect on corporate social responsibility disclosure. The presence of the board of commissioners in the company can increase the power of supervision to be able to provide pressure/encouragement to management in improving the quality of disclosure of company information and ensuring that CSR activities are carried out by the company.
Peningkatan Penjualan melalui Brand Loyalty Fenny Chaindra Tanuwijaya; Nuno Sutrisno
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.v14i2.1676

Abstract

This research aims to determine the effect of Brand Evaluation, Trust, Satisfaction, Brand Relationship, Brand Affect, Brand Image, and Product Quality on Brand Loyalty users of Dettol antiseptic bath soap in DKI Jakarta. The population in this study was the customers of of Dettol antiseptic bath soap, living in DKI Jakarta. The samples were 146 respondents by purposive sampling method. The Assessment of each variable used 5 points of Likert Scale. Data processing used multiple regression. The results of this study indicate that there is an influence Trust, Satisfaction, Brand Image, and Product Quality on Brand Loyalty of Dettol antiseptic bath soap in DKI Jakarta.