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INDONESIA
Manajemen Bisnis dan Keuangan Korporat
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29886899     EISSN : 29886023     DOI : https://doi.org/10.58784/mbkk
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "vol. 4 no. 2 (2026)" : 5 Documents clear
Pengaruh pengungkapan corporate social responsibility dan financial leverage terhadap cost of equity capital pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2024 Dheana Revalina Tewu; Herman Karamoy; Steven J. Tangkuman
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.475

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure and financial leverage on the Cost of Equity Capital (CEC) in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, using Signaling Theory as its theoretical framework. This study employs a quantitative approach using an associative method and purposive sampling, resulting in a sample of 16 companies with a total of 64 observations during the study period. The data used are secondary data obtained from the companies’ annual reports and sustainability reports. The CSR disclosure variable was measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the 2021 Global Reporting Initiative (GRI) standards; financial leverage was measured using the Debt-to-Equity Ratio (DER); and CEC was measured using the Ohlson Model. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that CSR disclosure does not have a significant effect on CEC, whereas financial leverage has a positive and significant effect on CEC. An Adjusted R-Square value of 0.066 indicates that these two independent variables account for only 6.6% of the variation in CEC, while the remaining 93.4% is explained by other factors outside the research model. Thus, it can be concluded that financial leverage is proven to be one of the factors influencing CEC, whereas CSR disclosure has not been shown to have a significant effect on CEC among mining companies listed on the IDX during the 2021–2024 period.
Persepsi kegunaan dan kemudahan terhadap intensitas penggunaan mobile banking: Studi PT Bank Sulutgo Cabang Utama Manado Christina Mikhaila Suoth; Hendrik Gamaliel; Claudia W.M. Korompis
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.486

Abstract

This study aims to examine the effect of perceived usefulness and perceived ease of use on the intensity of Mobile Banking usage among customers of PT Bank Sulutgo Main Branch Manado, a regionally owned bank (BUMD) facing increasing pressure to digitalize its services. Grounded in the Technology Acceptance Model (TAM), the study employed a quantitative associative approach. Data were collected through Likert-scale questionnaires distributed to 383 respondents drawn from a population of 9,100 Mobile Banking users, with the sample size determined using the Slovin formula at a 5% margin of error. Data were analyzed using multiple linear regression with SPSS. The results show that, partially, perceived usefulness has a positive and significant effect on usage intensity (t = 10.616; p < 0.001), as does perceived ease of use (t = 7.413; p < 0.001). Simultaneously, both variables significantly affect usage intensity (F = 413.086; p < 0.001). The Adjusted R² of 0.683 indicates that perceived usefulness and perceived ease of use explain 68.3% of the variation in Mobile Banking usage intensity, while the remaining 31.7% is explained by other factors outside the model, such as security, trust, service quality, and perceived risk. These findings confirm that both cognitive-benefit and effort-related perceptions jointly drive digital-banking adoption behavior in a regional banking context.
Rekonstruksi laporan keuangan UMKM berbasis SAK EMKM untuk perencanaan keuangan: Studi kasus EDT Coffee Priskila Anjeli Rondonuwu; Rudy J. Pusung; Steven J. Tangkuman
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.488

Abstract

Micro, small, and medium enterprises (MSMEs) contribute more than 60% of Indonesia's Gross Domestic Product, yet many, particularly coffee shops in the fast-growing culinary sector, still keep only rudimentary cash records without reference to any formal accounting standard such as the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) issued by the Indonesian Institute of Accountants. Prior studies on SAK EMKM implementation have mostly evaluated compliance levels descriptively, leaving a gap in quantitative evidence on how the omission of fixed-asset depreciation distorts reported profit and undermines financial planning decisions. This study aims to reconstruct and evaluate the implementation of SAK EMKM in preparing the financial statements of EDT Coffee, a coffee shop located in Winangun Atas, Pineleng, Minahasa, North Sulawesi, as a basis for financial planning decisions, using a single-case, descriptive qualitative case study design. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the interactive model of data reduction, data display, and conclusion drawing. The results show that EDT Coffee has not implemented SAK EMKM due to management's limited accounting knowledge, and its bookkeeping remains conventional, merely recording cash inflows and outflows. Its internal records were found to overstate profit by IDR 45,016,477 because non-cash depreciation expenses on fixed assets were disregarded. After reconstructing the Income Statement, Statement of Financial Position, and Notes to the Financial Statements in accordance with SAK EMKM, using the straight-line depreciation method with a 10% residual value, the entity's real net profit for fiscal year 2025 was found to be IDR 31,527,997. This reconstruction provides an accurate financial data foundation for the owner in formulating operational cost-efficiency strategies and long-term financial planning; as findings from a single case, however, they should be generalized to other coffee shops with caution.
Analisis sistem pengendalian internal atas pemberian kredit pada Bank Prisma Dana Manado: Studi kasus pada kredit bermasalah Asifa Wasilu; Inggriani Elim; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.495

Abstract

This study aims to analyze the implementation of the internal control system (ICS) over the credit granting process at Bank Prisma Dana Manado and to identify weaknesses that contribute to the occurrence of non-performing loans, drawing on the COSO (2013) five-component internal control framework and Agency Theory as the theoretical foundation. The study employs a descriptive qualitative method with a single case study approach on one working capital debtor who defaulted on their loan. The case was purposively selected because it represents a pattern of control weaknesses consistent with the increasing trend of Bank Prisma Dana Manado's Non-Performing Loan (NPL) ratio during the 2020–2024 period. Data were collected through semi-structured interviews with three key informants, observation, and documentation of credit policies, then analyzed using the interactive model of Miles et al. (2014), comprising data reduction, data display, and conclusion drawing/verification, and were further strengthened through source and technique triangulation. The results show that Bank Prisma Dana Manado's ICS formally incorporates all five COSO components, yet its implementation remains inconsistent, particularly in the control activities component (incomplete verification of the 5C principles) and the monitoring component (delayed post-disbursement monitoring, as well as insufficient segregation of duties between the marketing and credit analysis functions). These weaknesses directly contributed to the occurrence of the non-performing loan examined in this study and are consistent with the bank's rising NPL ratio, which increased from 5.0% in 2020 to 7.0% during 2023–2024. This study contributes to enriching the literature on internal control in Rural Banks (BPR), a segment that remains relatively understudied compared to commercial banks, while also offering practical implications for bank management and regulators in strengthening credit verification policies, segregation of duties, and post-disbursement monitoring to mitigate the risk of problem loans.
Penerapan metode economic order quantity dalam pengendalian persediaan bahan baku pada Yum Yum Taste Anastasya Lengkong; Victorina Z. Tirayoh; Syermi S. E. Mintalangi
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.499

Abstract

Raw-material inventory control is an important aspect of production-cost efficiency for culinary MSMEs. Yum Yum Taste, an MSME producing various breads and cakes in Manado City, has ordered raw materials based on estimates with a high ordering frequency, potentially generating inefficient inventory costs. This study aims to analyze the application of the Economic Order Quantity (EOQ) method in controlling raw-material inventory at Yum Yum Taste. The study uses a qualitative approach with a descriptive method. Primary data were obtained through observation and interviews, then analyzed using the EOQ method together with ordering frequency, reorder point, and a comparison of Total Inventory Cost (TIC). The results show a considerable difference between the company's policy and the EOQ method. Under the company's policy, all raw materials are ordered 48 times per year, whereas under EOQ the order quantity is larger and the frequency lower and more regular. Total inventory cost under the company's policy is Rp117,750,000 per year, compared with Rp94,000,000 under EOQ, yielding savings of Rp23,750,000 (about 20.2%). Thus, the EOQ method can serve as a better alternative for raw-material inventory control at Yum Yum Taste.

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