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Media Mahardhika
Published by Sekolah Tinggi Ilmu Ekonomi Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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
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Search results for , issue "Vol. 17 No. 3 (2019): May 2019" : 15 Documents clear
PERANCANGAN STRATEGI DENGAN PENDEKATAN MULTI CRITERIA DECISION MAKING DALAM RANGKA PENGEMBANGAN KAMPUNG UKM TAS DI GADUKAN SURABAYA Astria Hindratmo
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.94

Abstract

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.
PERANCANGAN TATA LETAK DI PT. AEROWISATA CATERING SERVICE DENGAN MENGGUNAKAN METODE CRAFT (COMPUTERIZED RELATIVE ALLOCATION OF FACILITIES TECHNIQUES) Bhiaztika Ristyanadi; Nia Orchidiawati
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.95

Abstract

One of the quantitative methods used in the work are methods of repair facilities CRAFT (Computerized Relative Allocation of Facilities Techniques). CRAFT Method exchanging two or more departments to get the best layout and the biggest savings that can derived. Purpose of this research is to get the design layout and the optimal production facilities eligible activity corresponding relationships. The method used is Activity Relationship Chart (ARC) which is a simple technique in planning the layout of the facility. This method connects the activity in pairs so that all activities are known level of relationship. PT. ACS uses the combined type of layout which combines the type of layout based on the product and the type of layout by process or function. Type of product layout seen from the clustering of departments, each department producing products such as bakery and pastry department that produces only bread and pastry and fruits department only produces processed fruits and other divisions that manufacture products as per division.
PENGARUH PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS DAN LIKUIDITAS DENGAN SIKLUS BISNIS SEBAGAI VARIABEL MODERASI Dian Ratnasari Yahya
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.96

Abstract

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.
ANALISIS DATA KEMISKINAN DI JAWA TIMUR BERDASARKAN DATA SUSENAS 2017 DENGAN MENGGUNAKAN STRUCTURAL EQUATION MODELLING Diah Ayu Novitasari
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.97

Abstract

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.
PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Hendra Dwi Prasetyo
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.98

Abstract

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.
EFEKTIFITAS SISTEM PENGELOLAAN KEUANGAN DAN ASET DAERAH: (Studi kasus BPK dan Aset Daerah, Kabupaten Lamongan) Laily Chodariyanti
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.99

Abstract

Financial and asset management area must be transparent and accountable in accordance with the principle of good governance. However, in Lamongan financial and asset management area is not running optimally. This research was conducted to describe and analyze the financial and asset management area processes as well as problems in the area of financial and asset management in Lamongan. This research used a descriptive method qualitative approach and using an interactive model of data analysis from Miles Huberman. Research results showed the financial and assets management area in Lamongan is not optimal. There are still obstacles in management, there are constraints on the discussion of budget planning areas that are not timely in the legislature and the lack of human resources accounting background. In the asset management area there are problems in the areas of asset inventory data processing is still less well and local government land that has not been certified.
PENERAPAN STRATEGI KEKUATAN DAN PELUANG USAHA DALAM UPAYA MENINGKATKAN VOLUME PENJUALAN BERAS MEDIUM: (STUDI KASUS PENGGILINGAN PADI UD. LANCAR) Ratna Handayati; Ike Susanti
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.100

Abstract

Pertumbuhan ekonomi di Indonesia mendorong tumbuh kembangnya sektor industri dan perdagangan. Hal ini menimbulkan dampak persaingan yang ketat bagi perusahaan dalam kegiatan pemasaran. Sebagai perusahaan yang bergerak dalam bidang pemenuhan kebutuhan pokok di lingkungan masyarakat, perusahaan mempunyai tujuan ingin meningkatkan volume penjualannyan. Hasil yang ingin dicapai dalam penelitian ini adalah untuk menganalisisa dan menerapkan faktor kekuatan dan peluang yang dapat digunakan oleh perusahaan untuk menetapkan strategi pemasaran tepat guna dengan mempertahankan mutu atau kualitas produk agar konsumen tetap memilih beras medium dibandingkan beras premium Serta metode pendekatan Antara pemasok (petani) dengan pengusaha penggilingan padi.
ANALISIS PENGARUH HARGA, PENDAPATAN, LOKASI, DAN FASILITAS TERHADAP PERMINTAAN RUMAH SUBSIDI: (Studi Kasus Perumahan Planet Green TAMBORA Lamongan) Luluk Nur Azizah
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.101

Abstract

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.
PENGARUH PIUTANG ANGGOTA DAN SIMPANAN WAJIB TERHADAP PEROLEHAN SHU PADA KOPWAN "LESTARI" DESA PANGKATREJO Nurus Safa’atillah
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.102

Abstract

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.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK SMARTPHONE OPPO: (Studi Kasus di Wilayah Kecamatan Karanggeneng Lamongan) Yunni Rusmawati DJ
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.103

Abstract

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.

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