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wulandari harjanti
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wulanadari@stiemahardhika.ac.id
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INDONESIA
Media Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide significant contribution to the development of accounting practices and accounting profession in Indonesia and in the world. Consistent with its purpose, MEDIA MAHARDHIKA provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.
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Articles 15 Documents
Search results for , issue " Vol 16 No 3 (2018): May 2018" : 15 Documents clear
PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Prasetyo, Hendra Dwi
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Abstract

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).  
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EXPERIENTIAL MARKETING Erdiana, Atty; Julindrastuti, Dijah; Surenggono, Surenggono
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Persaingan global yang semakin ketat mengharuskan  perusahaan  selalu peka terhadap perubahan yang terjadi di pasar. Konsep baru dalam praktek pemasaran yang dikenal dengan experiential marketing lebih berorientasi pada pendekatan psikologis konsumen sehingga dapat membangkitkan emosi positif dari pelanggan.     Tujuan penelitian ini untuk mengetahui pengaruh faktor controlable  dan uncontrolablebagi toko terhadap experiential marketing. Sampel penelitian ini adalah konsumen potensial produk baju fashion, sudah bekerja, usia lebih dari 25 tahun di wilayah Kota Surabaya dan  Malang. Jumlah sampel sebanyak 311 orang. Variabel bebas meliputifaktor uncontrolable yang berupa variabel demografi (usia, gender, pendidikan, status pernikahan dan suku) dan faktor controlable berupa variabel atmosfer toko dan lokasi toko, dan variabel terikatnya adalah experiential marketing. Teknik analisis data yang digunakan adalah: regresi linier berganda, independent sample t tes dan one way anova.             Hasil penelitian menunjukkan bahwa atmosfer toko dan lokasi toko berpengaruh signifikan terhadap experiential marketing. Gender dan suku juga berpengaruh signifikan terhadap experiential marketing. Implikasi penelitian ini adalah toko sebaiknya memperbaiki atmosfer tokonya dengan cara: menyediakan tempat yang luas, penataan produk yang rapi dan dikelompokkan berdasarkan jenisnya. Produk  disesuaikan dengan  keinginan wanita karena experiental marketing wanita lebih tinggi daripada pria, sehingga perlu disediakan produk yang memperhatikan: kerapian jahitan, asesoris unik dan disain baju yang sedang trend. Selain itu suku Jawa lebih mempunyai experiental marketingdibandingkan dengan suku Madura, sehingga toko perlu  memperhatikan beragam budaya dari berbagai suku dengan cara penampilan karyawan menggunakan berbagai baju adat pada event tertentu, memperdengarkan musik tradisional misalnya Gamelan Jawa, Angklung Sunda, serta instrumental lain dari berbagai suku
PEMBERDAYAAN SUMBER DAYA MANUSIA SEBAGAI INSTRUMEN PENINGKATAN KINERJA ORGANISASI Setiawan, Teguh
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Performance is the result of human resources (HR) in the works for a certain time period and the emphasis is on the work completed within the specified time period. Performance of human resources (HR) high can be achieved because of the trust high reciprocity among its members. The new way that can be used to develop human resources is now better known as the empowerment of human resources. The important role of empowerment factors that affect the performance improvement that such characteristics of the organization, leaders, employees and the work itself. Empowerment of human resources into something that is very significant, strategically and comprehensively for each process activity of the organization in realizing the performance, as expected. Through the strategy and implementation of the forms of empowerment are implemented in an organization, the empowerment of human resources, in this case the employee / member organizations can be used as an instrument to improve the performance.
HOW TO MOTIVATION SUSTAIN BUSINESS STUDENTS? Adityawijaya, Alan; Dewi, Liliana
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.53

Abstract

This research aimed to invesitgate the exploration of intrinsic and extrinsic motivation for the sustainability of Ciputra University’s student’ businesses. Using a qualitative approach. This study employed semi-structured interview for a data collection method. The key informants of this present study involved are 3 Student’s businesses wich still continues after 7th semesters, 1 student’s business wich is ended in 7 th semester, 1 Human Resource Managements lecturer who understand human empowerment in doing business, and 1 IBM-Practice coordinator who understand motivation factor In Student business sustainability. This study found there’s 3 extrinsic motivation and 4 intrinsic motivation students need to maintain their business’ sustainability. Qualification is the first intrinsic motivation, because the matriculants recognized, they should be going to Ciputra University for studying business. Need for independence and responsibility were also intrinsic motivation drive student’s business’ sustainability. Self-actulization was the basic of all motivation. The first extrinsic motivation was student’s task completion, so the students’ businesses were run to grade achievement. Resources and group-mate also drive student’s motivation for maintaining their businesses’ sustainability.
KAJIAN FAKTOR-FAKTOR YANG BERPENGARUH PADA KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Karyadi, Iman; Ismangil, Ismangil; Djamilah, Siti
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

The purpose of this study is to identify the factors that affect the financial performance of companies listed in the Jakarta Islamic Index (JII). The sample of this study is a company registered successively in JII period 2010-2014, issuing annual report and financial report period 2010 to 2014 and no loss. Of the 30 listed companies in JII in each period, there are 14 companies listed successively in 2010-2014, thus the number of observers is 70 observation. Factors that affect the financial performance of the company consists of 2 factors. The first factor, management of the balance sheet that is in the form of fixed assets, long-term debt, capital, liquidity and leverage. The second factor is good corporate governance (GCG) consisting of public ownership, institutional ownership and board size. The dependent variable is the companys financial performance in the form of return on asset (ROA) and return on equity (ROE). Analysis technique to test hypothesis using multiple linear regression. The results showed that liquidity, leverage and institutional ownership have positive and significant effect on ROA and ROE. The higher the liquidity, leverage and institutional ownership, the higher the ROA and ROE.
PENGARUH FAKTOR-FAKTOR STRES KERJA TERHADAP KINERJA PENGRAJIN BATIK KUB KEMBANG ASIH, TANJUNG BUMI Irawati, S Anugrahini; Sudarsono, Bambang; Faidal, Faidal; Ma’ruf, Anang
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.47

Abstract

This study discusses the problems that exist in the KUB Kembang Asih Tanjung Bumi. This study consist of five variables: extraorganization factors, organizational factors, group factors, individual factors and performance. The purposes of this study are to determine the effect of the work stress factors consist of the external organization factors, the organizational factors, the group factors and the individual factors on craftsmen performance, partially and simultaneously and which is dominantly effect on it. There are so many work stress factors that effect on craftsmen performance in KUB Kembang Asih. The lack of family support in the external organization as uncertainty wages, and the lack of competitive advantage; the lack of involving the craftsmen in making decision in organizational factors; the lack of time management in group factors; the lack of individual skill to meet delivery in individual factors. Using statistic analysis the results showed that tcount of the external organization factors X1 (3,413), organizational factors X2 (3,968), group factors X3 (2,948) and individual factors X4 (3,281) and the ttable (1.292685). The external organization factors, organizational factors, group factors and individual factors have a significant effect on performance as Fcount 95,673 > Ftable 1,97. And with the value of multiple correlation coefficient R = 0.939 or 93.9%, and than organizational factors become the dominant variable with beta coefficient of 0.343. It can be conclude that the external organization factors, organizational factors, group factors and individual factors effect on performance, partially and simultaneously, and organizational factors dominant influence on the performance.
PENGARUH BEBAN KERJA TERHADAP KINERJA KARYAWAN UNIVERSITAS NAHDLATUL ULAMA SURABAYA DENGAN JOB STRESS SEBAGAI VARIABEL INTERVENING Putra, Riyan Sisiawan
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja terhadap kinerja karyawan Universitas Nahdlatul Ulama Surabaya dengan Job Stress sebagai variabel intervening dan menganalisis pengaruh beban kerja terhadap kinerja karyawan Universitas Nahdlatul Ulama Surabaya dengan Job Stress sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dengan penyebaran kuisioner dan dokumentasi sebagai alat wawancara. pengaruh negatif antara beban kerja terhadap kinerja, sehingga apabila semakin rendah beban kerja, maka kinerja akan meningkat juga. pengaruh negatif antara job stress terhadap kinerja, sehingga apabila semakin rendah job stress, maka kinerja akan meningkat juga. pengaruh positif antara beban kerja terhadap job stress, sehingga apabila semakin tinggi beban kerja, maka job stress akan meningkat juga.
ANALISIS PERSPEKTIF NILAI INDIVIDU, HUBUNGAN KERJA DAN SISTEM KERJA KARYAWAN GENERASI Y DAN GENERASI X DI INDONESIA Kusmayati, Nindya Kartika
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan perspektif nilai individu, hubungan kerja dan sistem kerja karyawan generasi Y dan generasi X di Indonesia.  Penelitian ini menggunakan jenis penelitian deskriptif. Penelitian deskriptif merupakan suatu bentuk penelitian yang ditujukan untuk mendeskripsikan fenomena- fenomena yang ada, baik fenomena alamiah maupun fenomena buatan manusia (Sukmadinata, 2005). Penelitian ini merupakan penelitian sosial dengan populasi yang tidak dapat ditentukan, maka penentuan jumlah sampel mengunakan metode rule of thumbs oleh Roscoe, jumlah sampel pada penelitian ini adalah 200 orang dari karyawan generasi X dan 200 orang dari karyawan generasi Y. Adapun, teknik sampling yang digunakan adalah teknik purposive sampling. Hasil penelitian ini menyatakan bahwa karyawan generasi Y dan generasi X di Indonesia tidak sepenuhnya memiliki perspektif yang sama dengan perspektif karyawan generasi Y dan generasi X di luar Indonesia. Terdapat banyak kesamaan perspektif antara generasi Y dan generasi X di Indonesia.. Hal ini didukung oleh Purwanti, Rizky, dan Handriyanto (2013) bahwa karyawan generasi Y dan karyawan generasi X di Indonesia dapat memiliki  kecenderungan untuk memiliki perspektif yang sama. Chen dan Lian (2015) juga turut membenarkan bahwa diantara karyawan generasi Y dan generasi X di Indonesia tidak terdapat perbedaan yang signifikan seperti di negara lainnya dengan alasan karena terdapat perbedaan peristiwa sejarah, kultur dan situasi yang dialami para generasi tersebut saat tumbuh dewasa. Kowske, Rasch dan Wiley (2010) sependapat bahwa negara Indonesia memiliki sejarah, situasi, kondisi dan budaya yang berbeda dari negara lainnya.
PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Robert, Samuel; Melinda, Tina
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.48

Abstract

The ministry of trade in the last few years noted that the export of rattan, wood, and comparable products have always increased. This indicates that the rattan and wood industry is quite promising. Mas Mulia is a family-based company engaged in the rattan and wood processing since 1999 with the production of semi-finished or furniture form product. Due to that positive trend makes the number of competitors in this industry raise. Therefore the company needs to improve its performance to be able to compete globally, starting from the performance of its employees. Researcher sees a decrease in motivation that showed in the employee attendance, this will be very influential to the employee performance because the workload from the employees who are not present can not be left alone and must be covered by another employee which will ultimately reduce the performance of the other employees. Another thing that researcher sees is the high number of employee that quit which never happened to the previous leader. This will reduce employee performance because the new guy will take time to adapt and understand how company works in advance which will take longer to adapt. Therefore this research will aimed to determine the influence of motivation and leadership on employee performance. This research used quantitative method and multiple regression analysis model involving 30 respondents. Data is processed using Statistical Product and Service Solutions (SPSS) program version 22. The result of this research shows that motivation and leadership have an impact towards employee performance. Both motivation and leadership have an impact for 64% and 36% influenced by the factors that didn’t discussed in this research. 
PENGARUH KARAKTERISTIK INDIVIDU, DISIPLIN KERJA, DAN MOTIVASI TERHADAP KINERJA PEGAWAI Dewi, Nuning Nurna
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik Individu (X1), Disiplin Kerja  (X2), dan Motivasi (X3) Terhadap Kinerja Karyawan (Y) Yayasan Khalifah Cendekia. Sebagi unit sampel penelitian adalah seluruh populasi karyawan sebanyak 29 orang. Untuk membuktikan kebenaran hipotesis digunakan Analisis Regresi Linier Berganda dibantu oleh software smart Partial Least Square (PLS) 1.01. Hasil penelitian menunjukkan bahwakarakteristik individu berpengaruh secara signifikan terhadap kinerja pegawai, Disiplin kerja berpengaruh secara signifikan terhadap kinerja pegawai, dan motivasi berpengaruh secara signifikan terhadap kinerja pegawai. Pengaruh secara bersama – sama sebesar 0,424 atau 42,4% sedangkan sisanya 57,6% dipengaruhi oleh variabel lainnya yang tidak diteliti.

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