Media Mahardhika
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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<![CDATA[COMMUNITY BASED-INTEGRATED FARMING DALAM ERA REVOLUSI INDUSTRI 4.0 DI PEDESAAN DI JAWA TIMUR ]]>
<![CDATA[Sari, Evi Thelia]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.105
<![CDATA[Artikel ini bertujuan untuk mengetahui pentingnya pemahaman dan penerapan community based-integrated farming dan menekankan pada ide yang berkaitan dengan peran Revolusi Industri 4.0 pada IFS dan perekonomian desa di Jawa Timur. Dengan menggunakan studi literatur, secara konseptual, artikel ini menyajikan keterkaitan antara jenis elemen dalam community-based integrated farming system, yaitu pertanian, dengan fokus pada tanaman pangan dan hortikultura dan perkebunan; peternakan yang lebih diarahkan ke perikanan, ternak unggas dan hewan ternak lainnya; hasil dasar usaha setempat; Infrastruktur dan konstruksi; produk dan jasa pelengkap. Integrasi tersebut diperkuat oleh revolusi Industri 4.0 dalam konteks information technology dan operational technology yang meliputi semua aspek dalam elemen community-based integrated farming system dan beberapa area pedesaan di Jawa Timur diharapkan dapat meningkatkan perekonomiannya. Dengan demikian revolusi industri 4.0 memiliki peran besar pada perbaikan proses produksi, pemasaran, pengembangan serta produk pertanian, peternakan dan perkebunan serta peningkatan perekonomian desa di Jawa Timur melalui community-based integrated farming system yang mengedepankan kesesuaian teknologi dan pengembangan hasil usaha dasar dengan kemampuan masyarakat dan kondisi setempat.]]>
<![CDATA[PENGARUH PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS DAN LIKUIDITAS DENGAN SIKLUS BISNIS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Yahya, Dian Ratnasari]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.96
<![CDATA[This study aims to examine and analyze the effect of working capital management on profitability and liquidity with the business cycle as a moderating variable. The research is quantitative by using secondary data in the form of financial statements, the population used is a manufacturing company with a sample of 81 companies from 2005 to 2015. Data management has done by using SPSS (Statistical Program for Social Science). The results reveal that inventory turnover has no significant effect on profitability, accounts receivable turnover and debt turnover has significant negative effect on profitability, so the cash conversion cycle negatively does not give an affect of profitability due to business cycle conditions that fluctuated from 2005 to 2015. Inventory turnover, accounts receivable turnover, debt turnover and cash conversion cycle have significant negative effect on liquidity. Business cycles (D1) and (D2) are moderate management of working capital towards profitability. The business cycle (D1) is moderates the management of working capital towards liquidity and the business cycle (D2) is not moderate the management of working capital towards liquidity.]]>
<![CDATA[ANALISIS PENGARUH HARGA, PENDAPATAN, LOKASI, DAN FASILITAS TERHADAP PERMINTAAN RUMAH SUBSIDI ]]>
<![CDATA[Azizah, Luluk Nur]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.101
<![CDATA[The nature of housing or residence does not only cover the house from the physical side of the building, but also covers all the supporting facilities both inside and outside. This study aims to analyze and find empirical evidence of the effect of prices, income, location, and facilities on the demand for housing houses of subsidies TAMBORA Lamongan The population used in this study was the Head of the Family (KK) who occupied a house of subsidies in Planet Green Housing TAMBORA Lamongan as many as 485 households. While the sample used in this research is 100 respondents The method used more precisely is to use Simple Random Sample. Using Multiple Regression Analysis Based on the results of the analysis, it shows that prices, revenues, location, and facilities influence the demand for houses on Planet Green TAMBORA. From the testing of the coefficient of determination, it is known that 77.2% of the variation that occurs in the home demand variable by customers is influenced by variables of price, income, location, and facilities. While the remaining 22.8% is influenced by other factors. Based on the results of this study, it was found that the facility factor had a significant influence on the demand for houses on Planet Green TAMBORA. It can be seen from the level of coefficients that affect the demand for housing facilities at 0.249; location of 0.231; income of 0.195; and the price is equal to 0.149.]]>
<![CDATA[PENGARUH INOVASI TERHADAP UKM NAIK KELAS MELALUI DAYA SAING PRODUK ]]>
<![CDATA[Elfahmi, Suryono Hadi]]>;
<![CDATA[Jatmika, Dodik]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
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DOI: 10.29062/mahardika.v17i3.106
<![CDATA[Tujuan dari penelitian ini untuk menguji pengaruh inovasi produk terhadap UKM naik kelas melalui daya saing. Populasi dalam penelitian ini adalah karyawan Usaha Kuliner Rahajeng Resto dan Indo Burger yang berjumlah 150 orang, dan semua dijadikan sampel penelitian. Maka penelitian ini termasuk dalam penelitian Sensus. Data yang diperoleh dari persepsi responden dianalisis secara deskriptif dengan structur equation modeling menggunakan aplikasi AMOS. Hasil penelitian menyatakan bahwa inovasi produk berpengaruh terhadap daya saing, inovasi produk berpengaruh terhadap UKM naik kelas dan inovasi produk berpengaruh terhadap UKM naik kelas melalui daya saing. Bagi peneliti selajutnya disarankan untuk mengkaji ulang penelitian yang berkaitan dengan ukm naik kelas dengan menambahkan faktor-faktor penghambat daya saing produk]]>
<![CDATA[ANALISIS DATA KEMISKINAN DI JAWA TIMUR BERDASARKAN DATA SUSENAS 2017 DENGAN MENGGUNAKAN STRUCTURAL EQUATION MODELLING ]]>
<![CDATA[Novitasari, Diah Ayu]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.97
<![CDATA[Salah satu indikator keberhasilan pemerintahan adalah dengan berkurangnya tingkat kemiskinan di suatu negara. Tingkat kemiskinan yang semakin rendah atau berkurang akan menjadi tolak ukur keberhasilan program pemerintah. Hal inilah yang mendasari kemiskinan menjadi suatu hal yang menarik untuk diteliti. Penelitian terdahulu mejelaskan bahwa ada berbagai faktor yang mempengaruhi kemiskinan, yaitu diantaranya kesehatan, ekonomi, Sumber daya manusia. Namun, setelah diteliti lebih lanjut, ternyata faktor yang mempengaruhi kemiskinan ini atau variabel X juga dipengaruhi oleh faktor-faktor yang lain. Hal inilah yang mendasari dilakukan penelitian data kemiskinan dengan menggunakan structural equation modelling (SEM). Penelitian ini menjadikan variabel X sebagai variabel independen dan variabel dependen juga dijadikan sebagai variabel independen untuk variabel dependen lainnya. Hasil penelitian menunjukkan bahwa seluruh model pengukuran signifikan. Model struktural hampr semua berpengaruh secara signifikan. Hanya variabel ekonomi yang tidak berpengaruh terhadap variabel kemiskinan. Uji kelayakan model hanya memenuhi empat syarat dari delapan syarat uji kelayakan model.]]>
<![CDATA[PENGARUH PIUTANG ANGGOTA DAN SIMPANAN WAJIB TERHADAP PEROLEHAN SHU PADA KOPWAN "LESTARI" DESA PANGKATREJO ]]>
<![CDATA[Safa?atillah, Nurus]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.102
<![CDATA[Given the importance of the development of cooperatives, the task faced by cooperatives for the future more and more severe. Based on the principles and basic joints of cooperatives, one of the requirements to develop the welfare of members in particular and the general public. The cooperative should obtain the advantage or more precisely SHU that will be used as an indicator to assess the success or achievement of the cooperative management in running its business. the method of analysis used in this study is a simple correlation test, multiple linear regression test, multiple correlation test, coefficient of determination test, T test and F test. From multiple linear analysis obtained equation = -5710038,987 + 0,329X1 - 0,510X2, so Account receivable member (X1) is more dominant in effect to the acquisition of SHU (Y) compared with mandatory deposit (X2). The result of hypothesis test t1 (member receivable) 8,272> t table2,571 and t2 (mandatory deposit) -4,835 <t table -2,571 so that member's account and obligatory deposit have partial influence to earnings SHU. F test calculation 181,933> 5,786 so that member account and obligatory deposit have influence simultaneously to acquisition of SHU.]]>
<![CDATA[MAPPING VALUE CHAIN SEBAGAI OPTIMALISASI PENGEMBANGAN KAMPUNG BATIK TULIS DI SURABAYA ]]>
<![CDATA[Sujani, Sujani]]>;
<![CDATA[Arif, M S]]>;
<![CDATA[Edi, Agus Sarwo]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.107
<![CDATA[ The creative industry which is one of Indonesia's valuable cultural heritages and has been known throughout the world is Batik. The culture of making batik has also been occupied by some residents of Surabaya, but only its presence has not been widely exposed. However, its existence is still not developed optimally, the Surabaya city government initiated the Putat Batik House as the center handmade Batik Village in Surabaya. The purpose of this research is to obtain the formulation of strategies that can be applied to maximize the utilization of potential effort to develop the Medium Creative Industry (IKM) of handmade batik in Surabaya. The value chain mapping is carried out as a basis of information on value formation in a creative industry which can be seen from the aspects of creation, production, distribution and commercialization. Information of value chain mapping is valuable for an input to determine the strategic factors of batik industry village. The results of the study were obtained, that a value chain process of the IKM handmade batik activities began from material planning to network marketing. The total internal matrix value of 4.013 is classified as "Strong" and the total external matrix value of 4,286 shows the response to the external environment is classified as "High". If the total score of internal and external factors is mapped in the matrix, then the position of the company in the "First" quadrant is a growth strategy, namely: concentration on human resources, skills, target markets, market expansion and networking and product development.]]>
<![CDATA[PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK ]]>
<![CDATA[Prasetyo, Hendra Dwi]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.98
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.]]>
<![CDATA[PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK SMARTPHONE OPPO ]]>
<![CDATA[DJ, Yunni Rusmawati]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.103
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor kualitas produk, promosi berpengaruh secara parsial maupun simultan terhadap keputusan pembelian produk smartphone oppo studi kasus di kecamatan karanggeneng lamongan serta untuk mengetahui faktor kualitas produk dan promosi, mana yang lebih dominan berpengaruh terhadap keputusan pembelian produk smartphone oppo di kecamatan karanggeneng lamongan. Hasil uji regresi menunjukan bahwa variabel kualitas produk dan promosi berpengaruh positif dan signifikan terhadap keputusan pembelian. Sedangkan variabel yang dominan pengaruhnya terhadap keputusan pembelian adalah kualitas produk. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa kualitas produk dan promosi berpengaruh positif terhadap keputusan pembelian produk smartphone oppo di Kecamatan Karanggeneng Lamongan.]]>
<![CDATA[PERANCANGAN STRATEGI DENGAN PENDEKATAN MULTI CRITERIA DECISION MAKING DALAM RANGKA PENGEMBANGAN KAMPUNG UKM TAS DI GADUKAN SURABAYA ]]>
<![CDATA[Hindratmo, Astria]]>
<![CDATA[ Media Mahardhika Vol 17 No 3 (2019): May 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i3.94
<![CDATA[The role of SMEs in Indonesia in the country's economy is very important. Because the development of SMEs in Indonesia is quite rapid where almost one million per year. However, many problems in the development of SMEs have even led to bankruptcy. This research has the aim of obtaining an appropriate strategy to develop SMEs especially for SMEs which are included in the superior SMEs villages such as the SMEs bag in Gadukan Surabaya. Hopefully in the future the strategy can be implemented for other SMEs in the city of Surabaya. The method used in this study is using the Delphi method for identification of factors, factor evaluation using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE), designing alternative strategies with SWOT analysis, positioning SMEs with a grand strategy matrix, and selecting strategies that right with the Analytical Hierarchy Process (AHP) method. The results obtained in this study are getting 5 strength factors, 7 weakness factors, 6 opportunity factors, and 5 threat factors. Produce 18 alternative strategies resulting from the SWOT analysis. The position of SMEs in the Grand Strategy matrix quadrant is in Quadrant I. The results of the prioritized strategy determination by the AHP method, namely the SMEs bag strategy need to collaborate with the Tourism Office to make the village Gadukan a tourist shopping place for tourists who come to Surabaya.]]>
