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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 125 Documents
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Informasi akuntansi diferensial sebagai alat pengambilan keputusan investasi aset tetap: Studi kasus pada PT. Kuliner Dapur Om Buds Chsili Oster Baradja; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.461

Abstract

Small and medium-sized enterprises (SMEs) in the food processing sector face critical fixed asset investment decisions affecting long-term financial sustainability, particularly when choosing between purchasing and leasing business facilities. This study analyzes the application of differential accounting information in fixed asset investment decision-making at PT. Kuliner Dapur Om Buds, a fish-processing enterprise in Manado, Indonesia, comparing purchasing and leasing a business building. Using a descriptive case study with quantitative financial analysis, data were collected through interviews, financial documents, and direct observation. Differential accounting information was combined with Payback Period (PP) and Net Present Value (NPV) analysis, applying a 12% discount rate over a five-year horizon. With average monthly revenue of IDR 250,000,000, results show leasing yields a higher differential profit of IDR 1,460,000,000 per year than purchasing (IDR 900,000,000). The Payback Period for purchasing is 26.7 months, while leasing recovers its outlay within one month. NPV for leasing reaches IDR 5,243,188,000, versus IDR 1,244,320,000 for purchasing. Both alternatives are financially feasible, but leasing performs better overall, offering practical guidance for similar SMEs.
Tax knowledge, persepsi keadilan sistem perpajakan, dan integritas pemerintah: Determinan tax morale mahasiswa Jurusan Akuntansi Universitas Sam Ratulangi Angel Gloria Gracia Mocodompis; Robert Lambey; Christian Datu
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.463

Abstract

Taxes are the backbone of financing crucial sectors such as education, health, infrastructure, and social protection, yet voluntary compliance remains heavily shaped by taxpayers' internal motivation, or tax morale. This study examines the partial effects of tax knowledge, perceived fairness of the tax system, and government integrity on the tax morale of potential taxpayers, with a focus on accounting students at Sam Ratulangi University, Manado. Using a quantitative approach, primary data were collected through an online questionnaire distributed to 281 accounting students from the 2021–2023 cohorts, selected via proportionate stratified random sampling. The data were analyzed using multiple linear regression with SPSS 29, supported by validity, reliability, and classical assumption tests. The results show that tax knowledge and perceived fairness of the tax system have a positive and significant effect on tax morale, whereas government integrity has a negative and significant effect. Simultaneously, the three variables significantly influence tax morale, explaining 80.2% of its variation. The negative effect of government integrity suggests that critical, educated young taxpayers hold high expectations of transparency and accountability; when perceived government conduct falls short of these expectations, their willingness to comply voluntarily weakens. These findings, interpreted through the Theory of Planned Behavior, underscore the importance of strengthening tax education, ensuring a fair tax system, and improving government transparency to nurture the tax morale of future taxpayers.
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.

Page 13 of 13 | Total Record : 125

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