cover
Contact Name
Lianto
Contact Email
indexsasi@apji.org
Phone
+62561731966
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. H.O.S. Cokroaminoto No. 445, Pontianak, Kalimantan Barat
Location
Kota pontianak,
Kalimantan barat
INDONESIA
MABIS
ISSN : 20884605     EISSN : 27758516     DOI : 10.66003
Core Subject :
MABIS merupakan jurnal ilmiah yang mempublikasikan artikel penelitian, kajian konseptual, dan studi empiris di bidang ekonomi, bisnis, dan manajemen. Jurnal ini bertujuan menjadi wadah akademik bagi peneliti, akademisi, dan praktisi untuk berbagi gagasan, inovasi, serta analisis strategis yang berkontribusi terhadap pembangunan ekonomi dan peningkatan kinerja organisasi. Ruang Lingkup Ilmu Ekonomi Bidang ini mencakup kajian teoritis dan empiris dalam ekonomi mikro maupun makro. Topiknya meliputi: Ekonomi mikro dan perilaku konsumen Ekonomi makro dan kebijakan fiskal/moneter Ekonomi pembangunan dan ekonomi regional Ekonomi internasional dan perdagangan global Ekonomi digital dan ekonomi kreatif Ruang Lingkup Bisnis Fokus pada strategi dan praktik bisnis di berbagai sektor industri. Cakupannya meliputi: Strategi bisnis dan daya saing Kewirausahaan dan pengembangan UMKM Inovasi bisnis dan transformasi digital E-commerce dan bisnis berbasis teknologi Manajemen risiko dan keberlanjutan bisnis Ruang Lingkup Manajemen Bagian ini menyoroti teori dan praktik manajerial dalam organisasi. Topiknya meliputi: Manajemen sumber daya manusia Manajemen keuangan dan investasi Manajemen pemasaran dan perilaku konsumen Manajemen operasional dan rantai pasok Corporate governance dan etika bisnis
Arjuna Subject : -
Articles 30 Documents
Dampak Orientasi Kewirausahaan dan Pemasaran Media Sosial terhadap Kinerja Pemasaran (Studi Empiris Pada UMKM Sub Sektor Kreatif di Kota Pontianak) Lie Heng
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1024

Abstract

Drawing upon the resource-based view, this research focuses on how the role of entrepreneurial orientation of creative SME entrepreneurs in Pontianak, Indonesia in improving marketing performance through the role of social media marketing. The study involved 125 creative sector SMEs. By using Structural Equation Modeling (SEM) AMOS version 24, the results of the study found that social media marketing is a mediating variable between entrepreneurial orientation and marketing performance.Keywords:     entrepreneurial orientation, social media marketing, marketing performance
Gray Area dan Hambatan dalam Pelaksanaan Program Pengungkapan Sukarela Dedi Haryadi
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1025

Abstract

The implementation of the Voluntary Disclosure Program (PPS) is regulated in the legal of Law number 7 of 2021 concerning the Harmonization of Tax Regulations. The VDP program lasts for six months from January 1, 2022 to June 30, 2022. The purpose of this study is to determine the gray areas and obstacles in implementing the voluntary disclosure program. The form of this research is descriptive research. The method of collecting data is by of a documentary study, especially on the Law on Harmonization of Tax Regulations and PMK Number 196/PMK.03/2021 and other tax regulations. The results show that there are still many gray areas and problems in the implementation of VDP, including Uncertainty for non-TA participants to disclose being a participant in Policy II so that they can disclose assets in 2015 and below, Uncertainty in net assets that must be disclosed by taxpayers who have not reported their 2020 SPT to be able to follow the policy. II, Uncertainty of Undistributed Inheritance as a participant of policy II, Disclosure of foreign assets outside the regulated KMK exchange rate is not accommodated, Uncertainty in the use of SBN/EBT investment rates for non-cash/bank assets, Uncertainty on clarification limits in policy II, Uncertainty in reporting assets originating from VDP assets, Dispute disclosure of assets in the form of savings/deposits for participants in policy I and policy II and significant tariff differences that have the potential to cause debate between taxpayers and tax authorities. The author also wants to provide suggestions in the form of the need to provide legal certainty regarding policy I only for TA participant taxpayers and revise the answers in the FAQ, certainty of the status of taxpayers with WBT status, certainty of using investment rates for assets other than cash/banks, certainty of clarification limits on policy II , technical certainty of the procedures for reporting assets in the annual SPT sourced from VDP assets and revising the VDP form so that it is able to accommodate disclosure of assets in the form of foreign currency other than the 25 types of foreign currency available.Keywords:     vountary disclosure program, gray area.
Efisiensi dan Efektivitas Perusahaan terhadap Pertumbuhan Laba (Studi pada Perusahaan Sektor Aneka Industri) Nopiani Indah
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1026

Abstract

Efficient and effective management can increase profits. This study aims to determine the effect of the efficiency and effectiveness of the company on profit growth, using the ratio of activity, solvency, and profitability. The study was conducted on various industrial sector companies with 185 data samples. The data used is secondary data in the form of financial reports through IDX and the company's website. The analysis technique with regression modeling results in the finding that activity has a role in profit growth, while solvency and profitability do not indicate that the profit is significant. Keywords:     profit growth, efficiency, effectiveness, activity, solvency, profitabiity
Kualitas Hubungan dan Brand Experience: Pengaruhnya terhadap Kepuasan Pelayanan Administrasi Rumah Sakit di Kota Pontianak Dewi Santika
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1027

Abstract

This research is intended to see the influence of relationship quality and brand experience on the administration service satisfaction at 11 hospitals in Pontianak. Analysis instruments used multiple linear regression with the sampling technique used quota sampling and the sampling method used accidental sampling. Result of this research indicated that the relevancy of relationship quality and brand experience has positive and significant effect on the administration service satisfaction at hospitals in Pontianak as well as simultant also partial.Keywords:     relationship quality, brand experience, and administration service satisfaction.
Kajian Berbagai Faktor yang Memengaruhi Kualitas Laba (Studi Empiris pada Perusahaan Terindeks Kompas 100) Febriana Louw
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1028

Abstract

Earnings quality reflects the ability of the earnings to provide an overview of the results of a company's performance. Therefore, this study aims to determine the effect of accounting conservatism, leverage, earnings persistence, and operating cash flow volatility on earnings quality which is measured by discretionary accruals. The research population comprised of 165 companies indexed by Kompas100 on the Indonesia Stock Exchange during the period 2015 to 2019. The research sample consisted of fifty companies selected from the total population using purposive sampling technique. The collected data was subjected to descriptive statistical analysis, classical assumption test, correlation analysis, coefficient of determination, F test and t test, which was tested and processed by using a tool in the form of Statistical Product and Service Solutions (SPSS) software version 21. The data analysis technique was multiple linear regression. The results reveal that the accounting conservatism, earnings persistence, and operating cash flow volatility have a positive effect on earnings quality, while the leverage has no effect on earnings quality in companies indexed by Kompas100 on the IDX during the 2015-2019 period.Keywords:     accounting conservatism, earnings persistence, earnings quality, leverage, operating cash flow volatility 
Implementasi Six Sigma pada Sistem Pembelian, Persediaan dan Distribusi Bahan Baku atau Barang Jadi pada PT XYZ Novianty Novianty; Hadi Santoso; Hartono Hartono
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1029

Abstract

The purpose of this study is to prove that problems in the purchasing, inventory and distribution system of raw materials or finished goods at PT XYZ can be resolved through the implementation of the Six Sigma project. This is because there are many problems in purchasing errors of goods ordered not according to specifications, errors or delays in inputting purchase and inventory data, many raw materials or finished goods are damaged in the warehouse while procurement continues to purchase goods without checking the availability of goods in the warehouse, frequent theft goods in warehouses, and so on. The form of this research is a descriptive study with a survey method. Data collection techniques used were interviews, observation and documentary studies. The data analysis technique used is to analyze the initial conditions of the purchasing, inventory and distribution system of raw materials or finished goods before the company applies the Six Sigma concept. The next process is to analyze the six sigma implementation process in the purchasing, inventory and distribution system of raw materials or finished goods by describing the root causes, causes, effects and solutions or action plans. The last stage is analyzing the impact of the implementation of the six sigma concept. The conclusion in this study is that the company gets fairly optimal results in the form of cost savings, prevention of purchases outside the company, can utilize warehouse stock, apply the principle of 5 R in the warehouse, and prevent theft in the warehouse. The implementation of the Six Sigma project is expected to continue so that it can help company management realize the company's vision and mission. The author's suggestion is that company management should remain consistent and exercise control over the implementation of the Six Sigma project in the purchasing, inventory and distribution system of raw materials or goods.Keywords:     six sigma, purchasing system, inventory and distribution system of raw materials or goods.
Analisa Pengaruh dari Orientasi Pesaing, Kinerja Layanan Serta Daya Tarik Produk terhadap Kinerja Pemasaran (Studi Kasus Pengusaha UMKM Cafe dan Resto di Kota Pontianak) Pasifikus Maisirata
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1030

Abstract

This study aims to determine the effect of competitor orientation, service performance and product attractiveness on marketing performance at MSME Cafe and Resto in Pontianak City. The form of this research uses the causality method by using a questionnaire as a data collection method and as for the qualitative analysis tool used by the author to measure the data using a rating scale. The sample used in this study were 92 respondents from MSME Cafe and Resto in Pontianak City. The technique of collecting samples in this study is the census. The Statistical program for social science (SPSS) version 23 was used for testing the research model. The results of this study are Competitor Orientation, Service Quality and Product Attractiveness have a positive and significant effect both partially and simultaneously on Marketing Performance.Keywords:     competitor orientation, service performance, product attractiveness, and marketing performance.
Kajian Pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Loan to Deposit Ratio dan Net Interest Margin terhadap Penyaluran Kredit pada Perusahaan Sub Sektor Perbankan di Bursa Efek Indonesia Tanto Tanto
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1031

Abstract

Credit has a very important role in the economy of a country because it is part of the intermediation function that must be carried out by banks which greatly influences the economic growth of a country. But on the other hand, banks are also faced with risks in providing credit, namely the risks suffered by banks as a result of non-payment of loans that have been given by banks to borrowers or debtors. This study was conducted with the aim of finding empirical evidence of the effect of capital, liquidity and profitability on lending. The population used in this study is the banking sub-sector companies on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Furthermore, hypothesis testing is done by multiple regression analysis. The results of the study are capital adequacy ratio has no effect on credit distribution, third party funds have a positive effect on credit distribution, loan to deposit ratio has a positive effect on credit distribution, and net interest margin has a positive effect on credit distribution.Keywords:     capital adequacy ratio, third party funds, loan to deposit ratio, net interest margin, credit distribution.
Solusi Cerdas dalam Berinvestasi Hotniati Simamora
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1032

Abstract

The rise of fraud in times of a pandemic has taken many victims. Many people have lost their jobs. Many companies limit productivity, so many employees are laid off. Situations that just stay at home limit the room for movement. We must take advantage of this difficult situation to continue to be creative. Many of these people use technology to continue working. With computer facilities, sitting comfortably for hours and looking for information through sosial media, news, lifestyle, creative content that affects the mindset and mentality of others. Opportunities are created, dreams are sold through enticing information, how to get as much money and profit as possible. Many fantastic investments, offering great returns. Many people compete to trade without thinking logically and critically. The vigilance fades with the level of profit dreamed of. Yes, we have uncertainty. When we face the Covid-19 pandemic, there are things that we do not expect. Fraudulent investment fraud, unreasonable trading is still rife recently. The action is carried out both online and offline. For that, we should always be vigilant and recognize the characteristics of fraudulent investments. So that we are not deceived, complacent and fall into it. Several fraudulent investment scams have been uncovered and a lot of evidence has been shared on sosial media. Usually fraudulent investments offer a large and lucrative profit. That way, the victims will be more interested and invest without thinking. However, we will not get profits, but we will actually get losses if we use investments that are not registered and under the supervision of the Financial Services Authority (OJK).Keywords:     lifestyle, investment, financial strategy
Analisis Optimalisasi pada Usaha Mikro, Kecil dan Menengah (UMKM) Makanan Ringan di Kota Pontianak Andry Lim
MABIS Vol 13 No 1: Juni 2022
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v13i1.1033

Abstract

In running the UMKM business, business competition is not a new thing, both large-scale and small-scale businesses. The current high business growth creates very high competition. This situation requires entrepreneurs to use various strategies in their marketing process by carrying out an important entrepreneurial orientation in improving business performance that reflects the extent to which business actors can identify and exploit untapped opportunities. UMKM make a major contribution to the Indonesian economy, both in terms of the number of business units and employment. Companies are required to understand the right entrepreneurial orientation strategy, good market orientation and correct product innovation. The purpose of this study is to analyze and understand the effect of entrepreneurial orientation, market orientation and product innovation on marketing performance. The sample used was 100 respondents from a population of 406 snack food business actors in the city of Pontianak. The research method used is a causal study that aims to find a causal relationship between each variable with the data collection method using a questionnaire with quantitative analysis techniques using the SPSS version 22 model. The results show that the variables of entrepreneurial orientation, market orientation and product innovation have a significant effect on marketing performance.Keywords: UMKM Business Optimization

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