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MABIS
Published by Universitas Widya Dharma Pontianak
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
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Analysis of The Effect Leverage on Audit Delay with Firm Size as Moderation variable in Banking Sector Companies on The Indonesia Stock Exchange Yesy
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10563

Abstract

This study aims to analyze the effect of leverage on audit delay with firm size as a moderating vaiable in 42 companies obtained with criteria IPO before 2018 and have complete financial report data for research . The secondary data source used was financial reports on the Indonesian Stock Exchange. Data analysis was carried out using multiple linear regression techniques and regression moderation analysis. The research results show that leverage have a positive effect on audit delay, while firm size is not able to moderates the relationship between leverage on audit delay. The implications of these findings can be used as a basis for assessing the cause of audit delay practiced carried out by the company.
Perencanaan Sistem Supply Chain Management untuk mengoptimalkan Rantai Pasok Bahan Baku Kopi di Tropic Pontianak Agustinus Tantiono; Wendy
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10587

Abstract

The phenomenon of working from a cafe, often known as Work From Cafe, has become increasingly popular since the rise of cafes or new places to enjoy coffee with unique concepts. Coffee has become the primary choice as a beverage that accompanies the work of employees and freelancers who implement work from cafes. With the increasing opportunity for coffee sales, coffee shops need to pay attention to supply management of the main raw material, namely coffee, in order to compete superiorly compared to competitors. The main objective of this study is to examine the importance of the supplier selection process, logistics planning, and distribution implemented by Tropic Pontianak. The activities of procuring raw materials until the final product reaches the hands of consumers are the main objectives of the study. The cafe business is one type of business that requires special attention to ensure consumer satisfaction with the consistency of the product served. Therefore, selecting the right raw materials and suppliers will be one way for cafe owners to survive in the era of fierce growth in the cafe business. Supply chain management is expected to show a vital role in increasing competitiveness and better operational management in order to compete closely with the growth of new cafe businesses.
Analisis Work Life Balance, Kepuasan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank Kalbar Cabang Semitau Andre Renaldi
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10595

Abstract

The purpose of this study is to develop a conceptual model to examine the relationship between Work-Life Balance, Job Satisfaction, and Work Motivation variables and Employee Performance at Bank Kalbar, Semitau Branch. This study employed an associative method. A questionnaire was used as the data collection technique. The analysis method used was multiple linear regression, processed by computer using Statistical Product and Service Solutions (SPSS) version 26. Data were tested using validity, reliability, classical assumptions (normality, linearity, multicollinearity, and heteroscedasticity), coefficient of determination, multiple linear regression, F-test, and t-test. The results indicate that Work-Life Balance, Job Satisfaction, and Work Motivation simultaneously influence Employee Performance.
Pengaruh Capital Intensity, Struktur Modal, Efektivitas Aset, dan Ukuran Perusahaan terhadap Nilai Perusahaan Subsektor Food and Beverage di Bursa Efek Indonesia Meilanita Meilanita; Fransiska Enalia
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10596

Abstract

This study aims to analyze the influence of capital intensity, capital structure, asset effectiveness, and firm size on the value of firms in the food and beverage subsector listed on the Indonesia Stock Exchange. The author employed associative quantitative research utilizing Eviews version 13. The population in this study consisted of 101 companies, and the sample size was 52 companies obtained through purposive sampling. Data analysis was conducted using descriptive statistical analysis, panel data models, classical assumptions (multicollinearity and heteroscedasticity), panel data regression analysis, the F-test, the coefficient of determination, and the t-test. The results of this study indicate that capital intensity has no effect on firm value, capital structure has a positive effect on firm value, asset effectiveness has no effect on firm value, and firm size has no effect on firm value. For further research, it is recommended to add other variables beyond assets, such as Return on Equity (ROE), profit growth, and corporate governance (GCG), as well as expand the research object and period.
Analisis Pengaruh Asset Tangibility, Capital Expenditure, Dividend Payout Ratio, dan Institutional Ownership Terhadap Cash Holding pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Erika Leony
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10597

Abstract

The purpose of this study is to determine and analyze the influence of asset tangibility, capital expenditure, dividend payout ratio, and institutional ownership on cash holdings. This is a quantitative study with an associative approach. Data collection was conducted using documentation and literature review techniques. The subjects of this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period, with a population of 129 companies. Using a purposive sampling approach, a sample of 27 companies was obtained and 135 data sets were collected. The data used were secondary data in the form of financial reports and annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange, obtained from www.idx.co.id and the company's official website. Data analysis was performed using SPSS version 26. The results indicate that asset tangibility and institutional ownership have a negative and significant effect on cash holdings. Meanwhile, the dividend payout ratio has a positive and significant effect on cash holdings. Capital expenditure has no significant effect on cash holdings.
Religiosity sebagai Pemoderasi Pengaruh Debt Covenant dan Profitability terhadap Tax Avoidance: Studi pada Indeks Kompas 100 di Bursa Efek Indonesia Leonartan Leonartan
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10598

Abstract

This study aims to analyze the influence of debt covenants and profitability on tax avoidance, using religiosity as a moderating variable. The research employs a causal associative approach. This study focuses on a population of companies included in the Kompas 100 Index and listed on the Indonesia Stock Exchange from 2019 to 2023. A sample of 37 companies was selected using purposive sampling, resulting in 185 observational data sets. The data used are secondary data in the form of company financial reports and information on the list of sharia-compliant securities. Data analysis tools used were IBM SPSS version 26 software. Data analysis techniques included descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, moderated regression analysis (MRA), and hypothesis testing. The results indicate that debt covenants have a negative effect on tax avoidance, while profitability has no effect. The moderation results indicate that religiosity does not moderate the effect of debt covenants and profitability on tax avoidance.
Analisis Pengaruh Kecerdasan Emosional, Organizational Citizenship Behavior, dan Komitmen Organisasi terhadap Kinerja Karyawan pada Supermarket Citra Siantan di Pontianak Miranda Miranda
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10599

Abstract

This study aims to determine the influence of emotional intelligence, organizational citizenship behavior, and organizational commitment on employee performance at the Citra Siantan Supermarket in Pontianak. The research used an associative approach, using a questionnaire as the data collection method. The measurement scale used was a Likert scale. The population in this study was 55 employees, and the sampling technique used was saturated sampling. The data obtained were tested using SPSS version 23 software. The data testing methods used were validity, reliability, normality, multicollinearity, heteroscedasticity, linearity, multiple linear regression, coefficient of determination, f-test, and t-test. The results showed that (1) emotional intelligence had a positive and significant effect on employee performance, (2) organizational citizenship behavior had a positive and significant effect on employee performance, (3) organizational commitment had a positive and significant effect on employee performance, (4) emotional intelligence, organizational citizenship behavior, and organizational commitment simultaneously had a positive and significant effect on employee performance.
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional terhadap Kinerja Karyawan PT Mitra Ritelindo Lestari Pontianak Natalia Margareta
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10600

Abstract

The purpose of this study was to determine whether intellectual intelligence and emotional intelligence influence employee performance at PT Mitra Ritelindo Lestari Pontianak. The entire employee population, totaling 82 people, was sampled. The research employed an associative method. Data collection techniques included questionnaires and literature review. The analysis technique used was quantitative with a Likert scale and SPSS version 23 software. Analytical tools included validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and linearity tests), multiple linear regression tests, coefficient of determination (R2) tests, F tests, and T tests. The results of this study indicate that intellectual intelligence and emotional intelligence partially and simultaneously have a positive and significant effect on employee performance.
Korupsi Akademik sebagai Pra-Kondisi Korupsi Struktural: Perspektif Hukum Pidana dalam Pencegahan Tindak Pidana Korupsi Marwan Parulian Simanjuntak; Via Nurita Dolok Saribu; Yohanes Andis Arya Panca Putra
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10601

Abstract

This article analyzes academic corruption as a criminogenic condition that contributes to the emergence of structural corruption from a criminal law perspective. Academic misconduct such as plagiarism, academic bribery, abuse of authority, and manipulation of assessment processes is frequently treated as a mere ethical issue, rather than as a phenomenon with long-term criminal implications. This study employs a normative juridical method using statutory and conceptual approaches. The analysis demonstrates that tolerance toward academic dishonesty functions as an early socialization process that weakens legal compliance and normalizes unlawful behavior. From the standpoint of criminal policy, academic corruption represents a pre-criminal phase that shapes corrupt behavioral patterns before individuals enter public office or bureaucratic structures. Therefore, corruption prevention strategies should incorporate preventive criminal law measures within higher education governance. Strengthening internal legal norms, institutional accountability, and legal awareness in universities is essential to constructing an effective and sustainable anti-corruption framework.
Pengaruh Profitabilitas, Ukuran Perusahaan, Cash Holding, dan Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Perindustrian di Bursa Efek Indonesia Wennie Valencia
MABIS Vol 16 No 2: Desember 2025
Publisher : LPPM Universitas Widya Dharma Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66003/mabis.v16i2.10602

Abstract

This study aims to analyze the effect of profitability, company size, cash holding, and leverage on company value in 42 companies. The form of research used in this study is causal associative research obtained by sampling using a purposive sampling method with the criteria (1) companies that conducted an IPO before 2019, (2) companies that published financial reports ending on December 31. The secondary data source used is the financial report on the Indonesia Stock Exchange. The statistical analysis approach was carried out using SPSS 26 with descriptive test data analysis methods, classical assumptions, multiple linear regression analysis, F test and t test. The results of the study indicate that profitability and cash holding have a positive effect on company value, company size and leverage have a negative effect on company value.

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