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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 272 Documents
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Factors That Influence Behavioral Intention Users of The E-Commerce Application Shopeefood in Jakarta Larasati, Ardhea; Indriyanti, Irma Satya
Media Bisnis Vol. 17 No. 2 (2025): 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/ezck7r39

Abstract

This study aims to examine the influence of Attitude, Subjective Norms, Perceived Behavioral Control, and Trust on the Behavioral Intention of ShopeeFood users in Jakarta. The research employs a descriptive and causal approach. Data were collected through an online questionnaire distributed to respondents who are active ShopeeFood users and meet specific criteria. The sampling technique used was purposive sampling with a total of 170 respondents. Variables were measured using a five-point Likert scale, and the data were analyzed using multiple linear regression with statistical software. The results show that Subjective Norms and Trust have a significant influence on Behavioral Intention, while Attitude and Perceived Behavioral Control do not have a significant effect .
Pengaruh Struktur Kepemilikan dan Faktor Lainnya terhadap Real Earnings Management Marshaferine, Letisia; Agustina, Dewi
Media Bisnis Vol. 17 No. 2 (2025): 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: 10.34208/275p1474

Abstract

This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.  
Analisis Pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Gunawan, Mettakalyani; Tjhai, Fung Jin
Media Bisnis Vol. 17 No. 2 (2025): 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/vf57b980

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables of dividend policy, investment decisions, firm size, leverage, profitability, activity, liquidity, and sales growth on the dependent variable of firm value. In this study, the population used was manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023 using the purposive sampling method. The data obtained were 132 sample data from manufacturing companies for the period 2021 to 2023. The test conducted in this study was multiple regression to determine whether there was an influence between the independent variables on the dependent variable. The results of this study indicate that the variables leverage, profitability, activity, and liquidity have an effect on firm value. Meanwhile, the variables dividend policy, investment decisions, firm size, and sales growth do not affect firm value.
Model Fraud Hexagon untuk Mengidentifikasi Kecurangan Laporan Keuangan Harmawati, Pratiwi; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 17 No. 2 (2025): 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/kg13bb52

Abstract

This study aims to examine the influence of independent variables on fraudulent financial statements. The independent variables analyzed include financial stability, financial targets, external pressure, personal financial needs, collusion, capability, nature of the industry, effective monitoring, ego, and change in auditor. The sample consists of 121 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, totaling 363 data points. The methods used are purposive sampling and logistic regression. The analysis results indicate that the Nature of Industry shows a negative effect on fraudulent financial statements. Higher receivables tend to reduce the risk of fraudulent financial statements, as they require comprehensive disclosure and in-depth analysis, enhancing creditor oversight. Meanwhile, Financial Stability, Financial Targets, External Pressure, Personal Financial Needs, Collusion, Effective Monitoring, Capability, Ego, and Change in Auditor do not significantly influence fraudulent financial statements.
Pengakuan Pembiayaan Mudharabah dalam PSAK 105: Kajian Maslahah Mursalah Ameliyani, Rizki; Zulhas'ari, Mustafa; Ahmad, Musyahid; Jamaluddin, M.; Andi, Wawo
Media Bisnis Vol. 17 No. 2 (2025): 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/sjgb7953

Abstract

The growth of Islamic financial institutions in Indonesia continues to progress, yet the implementation of profit-sharing contracts such as mudharabah remains limited when compared to consumptive financing models. This situation raises questions regarding the relevance and application of accounting standards governing mudharabah transactions, particularly PSAK 105. This study aims to analyze the accounting recognition of mudharabah under PSAK 105 and evaluate its alignment with Maslahah Mursalah as a contemporary Islamic legal approach. A qualitative library research method was employed by reviewing PSAK 105 and related academic literature. The results indicate that the recognition of investment, profit-sharing, losses, impairment, and receivables after contract termination reflects principles of public interest, fairness, transparency, and wealth protection (?if? al-m?l). The discussion shows that PSAK 105 is consistent with maq??id al-shar?‘ah and does not contradict Islamic sources. The implication of this study is that PSAK 105 serves not only as a technical accounting standard but also as a regulatory framework that strengthens governance, public trust, and the practice of Islamic economics.  
Brand Interactivity and Involvement on Consumer Brand Engagement and Brand Loyalty: Mediated by Brand Trust Study on Skintific Assyari, Alfira Auliyaa; Soediono, Wibisono
Media Bisnis Vol. 17 No. 1 (2025): 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: 10.34208/1eetsx20

Abstract

This study aimed to determine the effect of brand interactivity and involvement in driving social media customer brand engagement and brand loyalty with the mediating effect of brand trust on the beauty brand Skintific. primary data was gathered using questionnaires with 7 Likert scales online. The sampling method uses the Non-probability Sampling purposive sampling technique. The data processing results were obtained from 226 respondents who are users of Skintific and followers of Skintific on TikTok and Instagram. Using the Second Order Construct Analysis method with the WARP-PLS 8.0 program, which is part of the Structural Equation Model (SEM), The results of this study indicate that brand interactivity and brand involvement have a positive and significant effect on customer brand engagement. Furthermore brand trust partially mediates the influence of customer brand engagement through brand loyalty for Skintific brand.
The Influence Of E-Hrm On Organizational Performance With Mediation Of Employee Performance And Job Satisfaction Indonesia Multiple Companies Caroline, Helen; Tjahyanti, Setia
Media Bisnis Vol. 17 No. 2 (2025): 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/d4a9aq97

Abstract

e-HRM is an important strategy for companies to improve organizational performance. The purpose of this study is to examine how e-HRM affects organizational performance through mediation of job satisfaction and employee performance in several companies in Indonesia. This study uses quantitative methods, the sample selection in this study is non probability sampling using purposive sampling technique by collecting data through online questionnaires via google form distributed to respondents. The population of this study consisted of certain time work agreement employees with more than one year of service in several companies in Indonesia. The data analysis method used in this research is the Structural Equation Model (SEM) data analysis method using SmartPLS4 software. Empirical evidence that the implementation of an effective e-HRM system can improve organizational performance through improved employee performance and job satisfaction is provided by research findings showing that employee performance and job satisfaction act as mediators that strengthen the relationship between e-HRM and organizational performance.
Peran Mediasi Kepuasan Kerja terhadap Kinerja Organisasi pada PT ABC Fahrezy, Muhammad Farhan; Alfiandry, Arief
Media Bisnis Vol. 18 No. 1 (2026): 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/tsdr5t37

Abstract

This study examines how employee empowerment and training influence perceived organizational performance, with job satisfaction as a mediating variable, at PT ABC, focusing on the security division. Using a quantitative survey approach with 102 respondents selected through saturated sampling, data were collected via Likert-scale questionnaires and analyzed using SEM-PLS via SmartPLS 4.0. The results indicate that empowerment, training, and job satisfaction significantly affect perceived organizational performance. Furthermore, empowerment and training positively influence job satisfaction, which mediates their relationship with perceived performance. The findings of this study provide important implications for both theory and practice. From a theoretical perspective, this study strengthens the literature in human resource management and organizational behavior, particularly regarding the role of job satisfaction as a mediating variable in enhancing organizational performance. Practically, the results suggest that companies should prioritize employee empowerment and continuous training programs as strategic tools to improve job satisfaction and ultimately enhance perceived organizational performance. Organizations are encouraged to create supportive work environments, involve employees in decision-making processes, and design relevant training initiatives aligned with job requirements. These strategies are expected to increase employee engagement, reduce turnover intentions, and foster sustainable organizational performance.
Pengaruh Prudence, Profit Persistence, dan Faktor Lainnya terhadap Earnings Quality Satyadi, Rayhan Hutama; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 18 No. 1 (2026): 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: 10.34208/7yb9j888

Abstract

The purpose of this research is to analyze the effect of firm size, current ratio, investment opportunity set, audit committee, auditor size, institutional ownership, prudence, profitability, and profit persistence on earnings quality. The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with 64 companies as samples. Sample selection using purposive sampling method, with hypothesis testing using multiple linear regression. The results showed that the independent variable profitability had a negative effect on earnings quality. High profitability does not always reflect the actual financial condition. Earnings can be manipulated to attract investors. As a result, companies with high profitability are often suspected of earnings management which reduces earnings quality. In addition, firm size, current ratio, investment opportunity set, audit committee, auditor size, institutional ownership, prudence and profit persistence have no effect on earnings quality. These findings provide important implications for both theory and practice. Theoretically, this study enriches the literature on earnings quality by highlighting that profitability may not always serve as a reliable indicator of financial reporting quality. Practically, investors are advised to be more cautious in interpreting high profitability and to consider other financial and non-financial indicators before making investment decisions. For companies, the results emphasize the importance of maintaining transparency and avoiding earnings management practices to enhance credibility. Regulators are also encouraged to strengthen monitoring mechanisms to ensure the reliability of financial reporting and protect stakeholders’ interests.
Local Wisdom in Income Accounting: The Case of Karawo Entrepreneurs Thalib, Mohamad Anwar; Langgai, Nurjayanti; Ali, Mohamad Akbar
Media Bisnis Vol. 18 No. 1 (2026): 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/z4t6f853

Abstract

This study is motivated by the tendency to view income accounting only as technical recording, which limits its connection to local wisdom. This issue is important because, in micro-enterprises such as Karawo entrepreneurs in Gorontalo, accounting is strongly linked to cultural and spiritual values. The research questions explore how Karawo entrepreneurs practice income accounting and how local values are reflected in it. The novelty lies in formulating revenue accounting practices based on local culture through a spiritual paradigm and an Islamic ethnomethodology approach. A qualitative method was applied with five stages of analysis: charity, knowledge, faith, revealed information, and courtesy. Data were collected through observation and interviews. The findings identify four practices: recording in memory, flexible management, daily estimation, and simple paper notes. These are infused with non-material values, especially gratitude, reflected in the cultural wisdom lumadu Diila o’onto, bo wolu-woluwo (unseen but present). The study concludes that micro-accounting is not merely economic recording but an expression of cultural and spiritual values. Theoretically, it expands the concept of income accounting. Practically, it provides a foundation for developing local wisdom-based accounting models to empower MSMEs. Furthermore, this study implies that policymakers and practitioners should integrate local cultural and spiritual values into financial literacy programs and MSME development strategies. By doing so, accounting practices can become more contextual, inclusive, and acceptable to local communities. For academics, this research encourages the development of alternative accounting paradigms that are not solely based on Western rationality but also incorporate indigenous knowledge systems. These implications support the sustainability and resilience of MSMEs by aligning formal accounting practices with deeply rooted cultural values.

Page 27 of 28 | Total Record : 272

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