MBIA
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Articles
176 Documents
<![CDATA[Pengaruh Tingkat Suku Bunga, Volume Perdangan dan Nilai Tukar Terhadap Return Saham Sektor Properti ]]>
<![CDATA[Triana Sri Gunarti]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.53
<![CDATA[This study aims to assess macro-economic indicators to assess securities, SBI interest rates, exchange rates and trading volumes in the property sector of stock returns during the 2013-2017 period. Data obtained from the JSX Statistics, ICMD (Indonesian Capital Market Directory) and Bank Indonesia (BI) with monthly time periods from January 2013 to December 2017. The population in thisstudy were 20 companies with purposive sampling transfer phase. The analysis technique used in this study is multiple linear regression. The results show that the exchange rate variable has a partial negative and significant effect, while the variable interest rates and trading volume have a positive and significant impact on stock returns. Independent variables together have a significant effect on the dependent variable.]]>
<![CDATA[Pengaruh Aksi Damai 212 Terhadap Abnormal Return Saham Pada Kelompok Indeks Saham LQ45 ]]>
<![CDATA[Verawaty Verawaty]]>;
<![CDATA[Andrian Noviardy]]>;
<![CDATA[Muhammad Salindra]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.54
<![CDATA[Demonstration action 212 has had a negative impact on the movement of JCI, including the property sector. Based on the analysis of One-Sample t Test data, significant ifferences in mean abnormal returns before and during the events of peaceful action 212, and significant differences inmean abnormal returns after and during the events of peaceful action 212 could be interpreted that peaceful action events contained information about future benefits. Based on the analysis of Paired Sample t-Test data showed no significant difference between abnormal return of stock before and after the events of peaceful action 212. The absence of significant difference due to average abnormalreturn obtained by investors before the events of peace action 212 was greater than the average abnormal returns earned investors after the events of peaceful action 212.]]>
<![CDATA[Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Pelanggan Go-Jek di Kota Palembang ]]>
<![CDATA[Irwan Septayuda]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.55
<![CDATA[The development of technology changes the selection of public transportation services. Go-Jek is a public transportation service can be booked online through Smartphone. The purpose of this research is to know the Influence of Service Quality and Price on Go-Jek Customer Satisfaction in Palembang City. The sample used in this research are 70 customers who use Go-Jek in Palembang City and sampling using Purposive Sampling. Technique of collecting research data is interview and questioner. The data obtained were analyzed quantitatively using the analytical tools thoseare the validity test, reliability test, the classical assumption test, multiple linear regression, correlation coefficient, determination coefficient and test significance of T test and F test. From the statistical analysis known multiple linear regression, simultaneously quality of service and price have positive and significant effect to customer satisfaction.]]>
<![CDATA[Pengaruh Motivasi dan Pengawasan Terhadap Kinerja Karyawan PT. PGASCOM Palembang ]]>
<![CDATA[Wiwin Agustian]]>;
<![CDATA[Hendri Hendri]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.56
<![CDATA[The availability of telecommunication network enables a company to be able to establish good relationships in the internal relationship between the leadership with employees or with external parties in the form of relationships with suppliers, business partners and the community. PT PGASCOM is a subsidiary of PT Gas Negara (Persero) Tbk engaged in providing telecommunication network services. As a backbone provider, PT.PGASCOM operates a fiber optic network for the telecommunications industry in Indonesia. This study aims to determine whether the partial and simultaneous motivation and supervision affect the performance of employees at PT. PGASCOM Palembang. Technical analysis used is descriptive quantitative by using tabulation, correlation coefficient, coefficient of determination and doubled linear regression analysis, The result of research indicate that there is partially and simultant influence between Motivation and Supervision to Employee Performance at PT. PGASCOM Palembang.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Penyajian Laporan Keuangan ]]>
<![CDATA[Muhammad Titan Terzaghi]]>;
<![CDATA[Poppy Indriani]]>;
<![CDATA[Haerleyawan Setya]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.57
<![CDATA[This research intended to explore the effect of the competence of human resource and the use of technology information to financial report quality. The object of this research was SKPD Government of Empat Lawang Regency of South Sumatera Province. Sample in the research amounted to 39 samples of employees. The results showed that the competence of human resources significantly positive impact on the quality of financial statement presentation. While on the utilization of information technology had no significant effect. By adding financial accountability as a moderator variable, the R Square competency variable of human resources rose by 0.203 or 20.3%. Then on variable utilization of information technology equal to 0,140 or 14%. It could be concluded that with the existence of financial accountability would be able to strengthen the relationship between the competence of human resources and utilization of information technology to the quality of financial presentation.]]>
<![CDATA[Tinjauan Unsur-Unsur Pengendalian Intern Sistem Akuntansi Pengeluaran Kas pada Koperasi Wanita Petra Palembang ]]>
<![CDATA[Septiani Fransisca]]>;
<![CDATA[Muhammad Akbar Anugrah]]>
<![CDATA[ MBIA Vol 17 No 1 (2018) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v17i1.58
<![CDATA[This study aimed to review the elements of intern control on Koperasi Wanita Petra Palembang. The data used in the form of interviews with related sections. The data was primary, because the researchers designed the flow chart of accounting system of cash expenditure based on the result of the interview obtained. But researchers were also supported by other secondary data. The results showed that the accounting system of cash expenditure on Koperasi Wanita Petra Palembang was quite good. However the achievement showed 53% fulfilled as the elements of intern control of accounting system cash expenditure. The remaining 47% has not been fulfilled as the intern controlling elements of the accounting system cash expenditure. A review was performed on several control items such as organization, authorization system and recording procedures as well as healthy practices.]]>
<![CDATA[Determinan Tingkat Kemandirian Keuangan Daerah pada kabupaten/Kota di Provinsi Sumatera Selatan ]]>
<![CDATA[Verawaty Verawaty]]>;
<![CDATA[Septiani Fransisca]]>;
<![CDATA[Richa Rahmawati]]>
<![CDATA[ MBIA Vol 16 No 1 (2017) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v16i1.59
<![CDATA[This research was aimed to test the effect of local own source revenue (PAD), general allocation fund, special allocation of fund, revenue-sharing fund, other legitimate income as the determinants to the level of local financial independence in South Sumatra. Data was obtained from the budget realization report from 2013-2014. Determination of samples was 17 local governments in South Sumatra. The data were secondary data obtained from Central Agency on Statistics (BPS). The results showed that PAD had significant positive effect on the level of local financial independence. The general allocation fund, revenue-sharing fund, and other legitimate income had significant negative effect on the level of local financial independence. The special allocation fund got the negative effect but not significant on the level of local financial independence.]]>
<![CDATA[Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Laila Rokhmah]]>;
<![CDATA[Euis Komariah]]>
<![CDATA[ MBIA Vol 16 No 1 (2017) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v16i1.60
<![CDATA[This study was aimed to determine how much influence of mudharabah financing and musyarakah financing to profitability by using ratio return on assets (ROA). The method was descriptive quantitative research. The samples used were 4 Islamic Banking for 5 years reserach period and 20 financial statements data. Sample were taken by using purposive sampling technique. The method used for data collection was using an external secondary data and literature in the form of annual financial statements. The analysis used multiple linear regression. The results showed that mudharabah and musyarakat financing have a significant effect simultaneously on the profitability. The partial test results showed that mudharabah financing has a significant effect on the profitability while musyarakah financing has no significant effect on the profitability]]>
<![CDATA[Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 ]]>
<![CDATA[T Husain]]>;
<![CDATA[Ade Elza Surachman]]>
<![CDATA[ MBIA Vol 16 No 1 (2017) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v16i1.61
<![CDATA[This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.]]>
<![CDATA[Hubungan Antara Gaya Kepemimpinan dengan Manajemen Konflik pada Karyawan PT Inti Bharu Mas Palembang ]]>
<![CDATA[Osni Mustika Weni]]>;
<![CDATA[Rina Oktaviana]]>
<![CDATA[ MBIA Vol 16 No 1 (2017) ]]>
Publisher : <![CDATA[Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma ]]>
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DOI: 10.33557/mbia.v16i1.62
<![CDATA[Study was aimed to determine the relationship between leadership style with conflict management. The population in this study was 120 subjects and sampled was 89 subject. This research used proportional random sampling technique. Researched measuring instruments used the leadership style scale and conflict management scale. Results of the analysis data showed the division of Unilever correlation coefficient (R) of 0.564 with a coefficient of determination (r square) of 0318, as well as the value of p= 0, 0000, then the division of Shell's correlation coefficient (R) of 0,360 with (square r) of =0.397, correlation coefficient in the division of Dua Kelinci (R) of 0.934 with a coefficient determinant (square r) of 0.872. Contribution of independent variables on the dependent variable of 31.8% in the division of Unilever, then 39.7% in the division of Shell, and 87.2% in division of Dua Kelinci.]]>
