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[PENGARUH JUMLAH PRODUKSI DAN KUALITAS SDM TERHADAP PENDAPATAN KARYAWAN PADA KONVEKSI HIJAB AL – VIETA TUNGGUL PACIRAN ]]>
<![CDATA[Abdul Ghofur]]>;
<![CDATA[Mohammad Rizal Nur Irawan]]>;
<![CDATA[Andi Farouq Hasan]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.189
<![CDATA[Community income becomes a reference that an area is considered prosperous. The existence of the industrial revolution 4.0 makes the spirit for the community to compete to improve the quality of community resources so that they are not colonized by technological sophistication. This study aims to analyze and discuss the effect of the amount of production and quality of human resources on employee income in the Al-Vieta hijab convection. The research method used is quantitative research. The sample used is a saturated sampling of production employees with 25 respondents. Analysis of the data used is validity, reliability, classic assumption test and multiple linear regression using SPSS 20. The mathematical model as a representation of the effect of the number of production and quality of HR on employee income in hijab convection Al-Vieta. The results showed that there was an effect simultaneously on the amount of production and the quality of human resources on employee income at the Al-Vieta hijab convection. The results of the coefficient of determination (R ^ 2) of 0.725, meaning that the amount of production and quality of human resources contribute to affect employee income by 72.5% while the remaining 27.5% is influenced by other variables outside the variables studied by researchers.]]>
<![CDATA[COASTAL COMMUNITY EMPOWERMENT FOR COOPERATIVE ALLIANZ DEVELOPMENT ]]>
<![CDATA[Johni Harius Putranto]]>;
<![CDATA[Bambang Sri Wibowo]]>;
<![CDATA[Teguh Purnomo]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.190
<![CDATA[Natural wealth is an invaluable resource so it must be preserved. Indonesia as an agrarian, archipelago and maritime country located on the equator is one of the countries in the world that has abundant natural resources compared to other countries. To manage these crops, the community and the government support each other in the process of conservation through a positive management process. Institutions related to the process are expected to be able to join hands with the community, so that the community, government and the state can enjoy the results in the long run. One way to help the community, especially in areas far from the center of government, or the community wherever located. Cooperative allianz is one of the solutions that is considered in accordance with the conditions and culture of the community. Because Cooperatives allianz are a form of business that has long existed and been run by Indonesian people since ancient times. As a supporting effort for the development of cooperatives, the government should provide support in the form of training for human resources manager of cooperatives and communities around cooperatives, so that the initial purpose of forming cooperatives can be achieved well and satisfactorily.]]>
<![CDATA[PENGARUH KETERAMPILAN DAN ETOS KERJA TERHADAP PRODUKTIVITAS KERJA PADA CV MANDIRI TRANS DI SURABAYA ]]>
<![CDATA[Yunni Rusmawati DJ]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.191
<![CDATA[Employees are the main asset of the company who become planners and active actors of every organizational activity. They have the thoughts, feelings, desires of status, and educational background, age, and gender that are heterogeneous which are brought to the company organization. Employees are not machines, money, and materials that are passive in nature and can be fully controlled and regulated in order to support the achievement of company goals. The purpose of this study was to partially determine the variables of skills and work ethic factors on productivity at CV Mandiri Trans in Surabaya, to determine the simultaneous influence of the variables of skills and work ethic factors on productivity and to determine the variables of skills and factors. Work ethic that has the most dominant influence on productivity at CV Mandiri Trans in Surabaya. The population in this study amounted to 30 so that the samples taken were all the numbers of the population using saturated sampling techniques. The data analysis method used was the validity test, reliability test, multiple linear regression analysis, t test and F test. The results obtained in this study were Y = 4.851 + 0.355 X1 + 0.515X2 so that it states that the most dominant variable affects Work productivity is a work ethic variable with a regression coefficient of 0.515.]]>
<![CDATA[PENGARUH KONSERVATISME DAN KETIDAKTEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN TERHADAP EARNING RESPON COEFFICIENT ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.192
<![CDATA[The purpose of this study is to analyze the relationship between conservatism and the inaccuracy of the delivery of financial statements with earning response coefficient on manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2012. The sample selection method used is the purposive sampling method. Based on purposive sampling, there were 91 companies included in the criteria during the 2010-2012 observation period, so there were 273 samples. The data analysis technique was done by SPSS Ver. 21. Based on the results of statistical tests, it was concluded that Conservatism and Inaccuracy in the delivery of financial statements have an influence on the Earning Response Coefficient. Based on these conclusions, the researcher suggests that the Issuer is more appropriate in presenting financial statements given the variable inaccuracy in the delivery of financial statements has an influence on the earnings response coefficient.]]>
<![CDATA[UPAYA PENINGKATAN KETRAMPILAN MENYUSUN LAPORAN KEUANGAN BAGI PENGURUS KOPERASI WANITA (KOPWAN) DESA BAMBANG KECAMATAN TURI LAMONGAN ]]>
<![CDATA[Zakaria Anshori]]>;
<![CDATA[Leni Faizatus Suniah]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.193
<![CDATA[This community service activity is carried out at the Lintang Jaya Women's Cooperative Management (Kopwan), which is one of the places for economic activity in Bambang Village, Turi District. This community service aims to provide training and assistance in the preparation of cooperative financial reporting. The methods used to realize this community service program are (1) the preparation stage, (2) the implementation stage, (3) the evaluation stage. Broadly speaking, this training activity can be declared successful, seen from the enthusiasm of the cooperative management during the training process and assistance in preparing financial reports. In addition, this service activity can contribute to increasing the knowledge and skills of cooperative managers in preparing cooperative financial reports in accordance with applicable accounting standards.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PADA CV. CAHAYA BONANZA ABADI LAMONGAN ]]>
<![CDATA[Mohamad Rizal Nur Irawan]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.194
<![CDATA[Customer satisfaction will be formed if it can meet the customer's basic expectations. Many factors influence customer satisfaction, including service quality and price. The problem that the answer to this research is looking for is the effect of partial, simultaneous and dominant independent variables (service quality and price) on customer satisfaction. Data analysis methods used are validity test, reliability test, classic assumption, multiple regression analysis, multiple correlation test, coefficient of determination, F test, t test. The results of multiple linear regression obtained an equation, (Y = 2.936 + 0.098 X1 + 0.246 X2). The t-test results obtained by t count variable service quality 5.434 price 3.704 greater than t table 1.660 between independent variables partially has a significant influence on customer satisfaction. The results obtained from the F test are: F count (75,966)> F table (3,09) means that variables simultaneously have a significant effect on customer satisfaction. From the regression calculation and t count value can be drawn that the most dominant influence on customer satisfaction is price. From the results of the analysis concluded that the independent variable (service quality and price) has a significant influence on customer satisfaction Cv. Cahaya Bonanza Abadi Lamongan.]]>
<![CDATA[MODEL PENGEMBANGAN MAKANAN DAN PARIWISATA HALAL DI INDONESIA ]]>
<![CDATA[Menur Kusumaningtyas]]>;
<![CDATA[Sri Lestari]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.195
<![CDATA[This paper discusses the issue of developing halal food and its role in halal tourism in Indonesia to be more competitive with other Muslim countries. This study aims to explore the role of government and the Muslim community in general in the development of halal food and tourism in Indonesia. The research method used is descriptive qualitative literature review. Based on the results of the analysis obtained the hypothesis that the role of government in the application of halal certification is very influential on the level of consumptive tourists. Indonesia with a Muslim majority population must be able to become a halal industry producer which is currently still dominated by countries with Muslim minorities such as Australia, New Zealand, Brazil and even small countries like Singapore. Examining government regulations related to tourism and halal food will provide enlightenment on the importance of stretching halal tourism destinations with halal food offerings in Indonesia.]]>
<![CDATA[DAMPAK KUALITAS LAYANAN DAN HARGA PADA KEPUASAN KONSUMEN (STUDI KASUS PADA KONSUMEN KITAKITA FS) ]]>
<![CDATA[Liliana Dewi]]>;
<![CDATA[Tania Callista]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.196
<![CDATA[KITAKITA FS is a company engaged in food and beverage. The movement of the food and beverage industry with a very rapid increase is one of the things that drives KITAKITA FS in establishing a company. Service quality and price are factors that support customer satisfaction and customer satisfaction is the main factor that supports business continuity. Therefore, this study aims to determine the effect of service quality and price on customer satisfaction KITAKITA FS. This research is quantitative research. The method used in this study is multiple linear analysis. The population in this study was 257 consumers who had come to KITAKITA FS more than once. The sampling technique used in this study is simple random sampling. Data collection is done using a questionnaire distributed to 156 respondents. The results of the study show that service quality and price have a significant effect on customer satisfaction. The results of this study are used to improve service quality and prices of KITAKITA FS that have not met customer satisfaction.]]>
<![CDATA[PENENTUAN STRATEGI PEMASARAN DALAM MEMPERTAHANKAN EKSISTENSI DAN MENGADAPI PERSAINGAN (Studi Kasus Pada Gemilang Art Glass Di Modo) ]]>
<![CDATA[Zulkifli Lubis]]>;
<![CDATA[Kemal Farouq Mauladi]]>;
<![CDATA[Mohammad Rizal Nur Irawan]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.197
<![CDATA[Appropriate marketing strategies are needed to increase sales and achieve the goals of a company. This research was conducted to determine marketing strategies using SWOT analysis so that a company is able to maintain its existence and face competition and what is the most appropriate strategy that can be applied to a company. The research was conducted at Gemilang Art Glass Company in Modo. From the results of the SWOT analysis showed that the strength (strength) 3.66, and weakness (weakness) 0.76, opportunity (opportunity) 2.86, and the threat (threatr) 1.28. From the SWOT diagram above can be seen from the difference in strength (strength) and weakness (weakness) score higher strength (strength) with a difference (+) 2.9, while the difference in the opportunity (opportunity) and threat (threat) score value is higher the opportunity (opportunity) with a difference (+) 1.58. So that it clearly shows that Gemilang Art Glass has been dealing with the right path by continuing to carry out aggressive strategies to increase sales. Based on the above results it can be concluded that an aggressive strategy that can be done is the S-O strategy. The strategy includes improving quality and service so that consumers feel satisfied and comfortable and attract new customers, increase company capacity by utilizing the ability of teamwork and company experience to reach potential markets, provide information about new products to consumers by using internet technology, and by treating employees well and establish a sense of brotherhood will make employees always professional and disciplined in carrying out the work.]]>
<![CDATA[ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 ]]>
<![CDATA[Unun Khoirun Nisak]]>;
<![CDATA[Budiono Budiono]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.198
<![CDATA[This study aims to analyze differences in the company's financial performance before and after the Initial Public Offering (IPO) on the Indonesia Stock Exchange in 2016. The observation period was conducted for 2 years before and 2 years after the IPO. The sampling technique was purposive sampling in order to get 12 companies. Variables used to measure financial performance are Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Asset (ROA), Return On Equity (ROE), Total Asset Turn Over (TATO) ), and Fixed Asset Turn Over (FATO). This research uses a quantitative approach with statistical methods. The data analysis technique used is one sample Kolmogorof Smirnof to test the normality of the data and paired sample t-test and Wilcoxon signed rank test to test the hypothesis. The results of this study indicate that there are differences in the company's financial performance measured by CR, DAR, DER, and TATO before and after the Initial Public Offering (IPO) and there is no difference in the company's financial performance measured by ROA, ROE, and FATO before and after the Initial Public Offering (IPO). ). The results of overall financial performance after the IPO action have not been fully realized so that the company's expectations for creating better financial performance have not been realized.]]>
