Article Per Year (5 Year)
p-Index From 2020 - 2025
1.573
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Mahardhika, Tubagus
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
DOES POLITICAL CONNECTION AND CONSERVATISM INFLUENCE EARNINGS MANAGEMENT? Mahardhika, Tubagus; Fitriana, Vita Elisa

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.08 KB) | DOI: 10.31955/mea.v3i3.181

Abstract

The purpose of this research is to determine the influence of the political connection and conservatism toward earnings management. The sample in this research are manufacturing companies that listed on Indonesia Stock Exchange (IDX) which consist of 126 observation which come from 63 companies for the period of 2016-2017. Multiple linear regression is used to analyze the hypothesis in this research. The results show that political connection has no significant effect towards earnings management, meanwhile conservatism has significant effect towards earnings management.
Pentingnya Legalitas Usaha untuk Mendukung Perkembangan UMKM di Desa Kuala Dua Kabupaten Kubu Raya Cahyanto, Fajar; Firayanti, Yuni; Saputra, Edy Suchmawan; Marhamah, Marhamah; Syaifudin, Syarif Muhammad; Tawil, Hamzah; Rosadi, Rosadi; Andrian, Jun; Wulansari, Fidia; Mahardhika, Tubagus
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jgbkv468

Abstract

Program Pengabdian Kepada Masyarakat (PKM) bertema "Pentingnya Legalitas Usaha untuk Mendukung Perkembangan UMKM di Desa Kuala Dua Kabupaten Kubu Raya" bertujuan meningkatkan pemahaman pelaku UMKM tentang pentingnya legalitas usaha sebagai aspek fundamental dalam pengembangan bisnis. Kegiatan ini di latar belakangi rendahnya tingkat legalitas UMKM di Desa Kuala Dua yang berdampak pada terbatasnya akses ke fasilitas pemerintah, pembiayaan, dan daya saing di pasar. Melalui seminar, pelatihan, dan pendampingan pembuatan Nomor Induk Berusaha (NIB) menggunakan aplikasi OSS (Online Single Submission), program ini berhasil memotivasi pelaku UMKM untuk lebih memahami proses legalitas usaha, memanfaatkan teknologi digital, dan meningkatkan profesionalisme usaha mereka. Hasil kegiatan menunjukkan peningkatan signifikan dalam aspek pemahaman bisnis, kepemilikan legalitas usaha, dan pemanfaatan digitalisasi. Dengan adanya dukungan pemerintah desa dan antusiasme pelaku UMKM, program ini memberikan dampak positif terhadap keberlanjutan dan daya saing UMKM, sekaligus menjadi model pengembangan UMKM berbasis edukasi dan digitalisasi.
Pengaruh Literasi Keuangan Terhadap Pola Pengelolaan Uang Saku Santri  di Pondok Pesantren Raudhatul Ulum Kecamatan Sanggau Ledo Kabupaten Bengkayang Roza, Riema; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1659

Abstract

This study aims to determine the effect of financial literacy on the pocket money management patterns of santri (students) at the Raudhatul Ulum Islamic Boarding School, Sanggau Ledo District, Bengkayang Regency. This research applied a quantitative approach with a survey method. The population for this study consisted of all santri at the Raudhatul Ulum Islamic Boarding School, with a sample of 43 santri determined using the Slovin formula and a probability sampling technique. Data was collected through the distribution of questionnaires that used a Likert scale to measure the financial literacy variable (X) and the pocket money management pattern variable (Y). The data analysis techniques used included validity tests, reliability tests, classical assumption tests, and simple linear regression analysis to test the hypothesis. The results of the study indicate that financial literacy has a positive and significant effect on the santri's pocket money management patterns. This is statistically proven by the t-test results, which yielded a t-count of 4.542, greater than the t-table value (2.016), with a significance level of 0.000, which is lower than 0.05. The derived regression equation is Y = 11.428 + 0.553X. The conclusion of this research is that the higher the level of financial literacy possessed by the santri, the better and wiser their patterns of managing pocket money will be. An increase in financial understanding directly shapes better and wiser money management behavior among the santri at the Islamic boarding school.
Analisis Rasio Keuangan Terhadap Kinerja Keuangan Pada PT. Garudafood Putra Putri Jaya Tbk (GOOD) yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2024 Anggi, Anggi; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1716

Abstract

This study aims to analyze the financial performance of PT. Garudafood Putra Putri Jaya Tbk (GOOD) listed on the Indonesia Stock Exchange for the 2019 - 2024 period through a financial ratio analysis approach. The research method used is Qualitative Descriptive with secondary data in the form of the company's annual financial reports. The analysis was carried out using liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio), profitability ratios (Return on Asset, Return on Equity, and Net Profit Margin), and market ratios (Earnings Per Share). The results of the study indicate that the financial performance of PT. Garudafood fluctuated during the 2019 - 2024 period where the Current Ratio and Quick Ratio liquidity ratios were below industry standards, indicating the company's ability to meet short-term obligations still needs to be improved. The Debt to Asset Ratio solvency ratio exceeds industry standards, indicating the company's high dependence on debt funding. The Debt to Equity Ratio exceeds industry standards, indicating an increasing dependence on debt. Profitability ratios (ROA, ROE, and NPM) have consistently been below standard, reflecting challenges in generating optimal profits. Meanwhile, Earnings Per Share (EPS) has increased significantly, indicating improved market performance.
Hubungan Disiplin Kerja dengan Kinerja Pegawai pada Kantor Desa Kemboja di Kecamatan Pulau Maya Kabupaten Kayong Utara Muliana, Pitania; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1717

Abstract

This study aims to analyze the relationship between work discipline and employee performance at the Kemboja Village Office, Pulau Maya District, Kayong Utara Regency. Work discipline is an important factor in improving employee performance, which includes aspects of attendance, compliance with regulations, responsibility, and compliance with work standards. The research method used is quantitative with a correlational approach. Data was collected through a questionnaire distributed to 96 respondents who are residents of Kemboja Village, with a sampling technique using the Slovin formula. The results showed that there was a positive and significant relationship between work discipline and employee performance, with a correlation coefficient of 0.849 and the contribution of work discipline to employee performance of 72.1%. Simple linear regression analysis yielded an equation of Y=2.733+0.895X, which showed that any increase in work discipline would increase employee performance by 0.895 points. The hypothesis test with the t-test also confirmed that work discipline has a significant effect on employee performance (t count 15.589 > t table 1.9855). This finding shows that the higher the work discipline, the better the employee's performance in providing services to the community.
Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan PT. Diamond Food Indonesia Tbk yang Terdaftar di BEI Periode 2019- 2023 Kurniati, Kurniati; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1779

Abstract

This study aims to analyze the financial performance of PT. Diamond Food Indonesia Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, using financial ratio analysis that includes liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market ratios. This research employs a descriptive qualitative approach with secondary data obtained from the company’s annual financial statements. The results of the study show that the company’s liquidity ratios, measured by the Current Ratio and Quick Ratio, remain below the industry standard, indicating that the company's ability to meet its short-term obligations is still inadequate. The solvency ratios, measured by the Debt to Asset Ratio and Debt to Equity Ratio, indicate that the company’s capital structure is relatively healthy with low financial risk. However, activity ratios such as Asset Turnover Ratio and Inventory Turnover Ratio still demonstrate low efficiency in utilizing assets to generate sales. The profitability ratios, measured by Return on Assets, Return on Equity, and Net Profit Margin, show that the company's ability to generate profits is still far from the industry standard, although there have been improvements in certain years. The market ratio, measured by Earnings Per Share (EPS), also shows fluctuations but has not yet displayed stable performance.
Analisis Rasio Profitabilitas, Rasio Likuiditas, dan Rasio Solvabilitas dalam Menilai Kinerja Keuangan pada PT Bank Mandiri (Persero) Tbk Tahun 2019-2024 Winanti, Winanti; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1789

Abstract

This study aims to analyze the financial performance of PT Bank Mandiri (Persero) Tbk during the period 2019 to 2024 using financial ratios as measurement tools, namely Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Current Ratio, Cash Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER). The research method employed is descriptive quantitative with secondary data obtained from the annual financial statements of PT Bank Mandiri (Persero) Tbk. The results of the analysis show that NPM experienced fluctuations, with the highest value recorded in 2023 at 61.27% and the lowest in 2020 at 30.41%. ROA reached its peak in 2023 at 2.76% and the lowest in 2020 at 1.23%. ROE also showed a similar pattern, with the highest value in 2023 at 20.88% and the lowest in 2020 at 9.10%. The Current Ratio was at its highest in 2019 at 248.63% and dropped to its lowest in 2022 at 198.21%. The Cash Ratio recorded its peak in 2022 at 18.14%, and its lowest in 2020 at 14.90%. DAR demonstrated stability, with the highest value in 2020 at 80.55% and the lowest in 2023 at 76.37%. Meanwhile, DER reached its peak in 2022 at 612.14% and its lowest in 2019 at 490.71%.
Peranan Kompetensi Sumber Daya Manusia dalam Meningkatkan Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Desa Kuala Dua, Kecamatan Sungai Raya, Kabupaten Kubu Raya) Rani, Trisna Cahaya; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/f2jh8f79

Abstract

This study aims to determine the extent to which the role of human resource competency can improve the performance of MSMEs in Kuala Dua Village, Sungai Raya District, Kubu Raya Regency. The type of research used is qualitative with a case study approach. Data collection techniques in this study include interviews, observations, and documentation. In-depth interviews were conducted with 6 informants. Observations were made by directly observing MSME actors. Documentation involved taking several existing images. The results of this study indicate that business owners generally have good problem-solving skills, strive to maintain good relationships between employees and village officials, and are able to control and manage their businesses. The challenges faced in improving MSME performance through human resource competency in Kuala Dua Village include personal challenges such as workload, education, competitive market landscape, and work experience. Human resources in the village of Kuala Dua, some of them have never attended any training to improve their skills and abilities, either organized by government officials or certain agencies. Government officies may have held training, but it was not comprehensive to all aspects of the business.
Efektivitas Penerapan Sistem Informasi Berbasis Digital terhadap Manajemen Keuangan di Lembaga Kemanusiaan (Dompet Ummat Kalimantan Barat 2020-2023) Safitri, Pipi Novia; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/5q20ay33

Abstract

This research aims to determine the effectiveness of implementation digital-based information systems in humanitarian institutions which is Dompet Ummat. The method used in this research is a descriptive quantitative method. In this method, this research used saturated sample method, meanwhile in hypothesis testing one sample test used to analyze the effect of information system on financial management toward effectiveness. This research used Microsoft excel as instrument to analyze to analyze the data. Based on the results of the research that has been carried out, it is known that the use of the information system is declared effective based on the results of the hypothesis test TCount > TTable (20.36 > 2.06), so that based on the hypothesis made it is known that H0 is rejected and Ha is accepted. So, it can be concluded that the application of a digital-based information system for financial management at the humanitarian institution Dompet Ummat was declared effective with results of 79,64%.
Analisis Faktor Stres Kerja Terhadap Kinerja Karyawan (Studi pada (ABK) Kapal AKRA 90 PT. AKR Sea Transport) Cici, Cici; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 2 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i2.901

Abstract

The aim of this research is to determine the factors of work stress in ship crew employees (ABK) and determine the effect of work stress on employee performance. The method used in this research is a qualitative research method with a phenomenological research model and the data obtained is based on the results of interviews and documentation. Data collection techniques use qualitative analysis techniques. The informants in this research were nine crew members (ABK) of the Akra 90 PT ship. AKR Sea Transport. In this research, the results obtained show that the work stress factors experienced (ABK) that can influence employee work stress are environmental factors with indicators of economic uncertainty, organizational factors with indicators of task demands, personal factors with indicators of family problems. Factors that influence employee work stress do not affect employee performance in a normal context and can still be overcome by employees.
Co-Authors Andrian, Jun Anggi, Anggi Cahyanto, Fajar Cici, Cici Firayanti, Yuni Fitriana, Vita Elisa Hamimi Hamimi Kurniati Kurniati Marhamah Marhamah Muliana, Pitania Rani, Trisna Cahaya Rosadi rosadi Roza, Riema Safitri, Pipi Novia Saputra, Edy Suchmawan Syaifudin, Syarif Muhammad Tawil, Hamzah WINANTI, WINANTI Wulansari, Fidia