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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 18 Documents
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Search results for , issue "Vol. 20 No. 1 (2021): September 2021" : 18 Documents clear
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERBUKA TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020) Alphasyah Lazuardy Sidarta; Ade Irma Suryani Lating; Syarifudin Syarifudin
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.288

Abstract

This study aims to determine whether the ongoing global pandemic affects the company's financial performance. This is evidenced by testing the effect of Return On Assets, Debt to Equity Ratio, and Current Ratio on stock returns of companies listed on the Indonesia Stock Exchange in 2020. This study uses a quantitative approach method with multiple linear regression analysis method in partial (Test t) and in simultaneous (Test F) research variables. The sample is taken using a purposive sampling method, so that 35 data are obtained in the form of company financial report which is acquired from the official website www.idx.co.id. The secondary data analysis process in this study is assisted by using the STATA MP14 assistance program. The result shows that all the independent variables used, including the current ratio, debt to equity ratio, and return on assets have an effect on the dependent variable, that is stock returns. By the presence of this result on the study, it is hoped that the company's management can pay attention to various factors that can attract investors to invest in the company, so it will be able to provide optimal returns for investors and for investors will be able to choose and identify a company by analyzing its financial reports that have been published and also by analyzing external factors that can affect the company's performance before investing, in order to get optimal returns in the future
TINJAUAN SANKSI ADMINISTRASI KETERLAMBATAN PEMBUATAN FAKTUR PAJAK
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.299

Abstract

One of the administrative sanctions in taxation in the form of fines is in Article 14 paragraph (4) of the General Provisions and Tax Procedures Act, which states that taxable entrepreneurs or Entrepreneurs who make tax invoices, but are not on time, are required to pay tax which is payable, subject to a fine of 2% of the tax base. The purpose of this paper is to review these provisions. The research method used is descriptive qualitative. The results of the study found that administrative sanctions are fines for the delay in making tax invoices even though the making is still in the current month. Fines are also sanctions imposed on violations by taxpayers in the form of errors or negligence related to the fulfillment of tax obligations which result from such violations generally do not harm the state. Based on the research, it was found that there was an assumption that the sanctions were deemed unfair so that it needed to be reviewed whether the tariff needed to be changed or with other solutions.
STRATEGI PENINGKATAN EKSPOR UMKM INDONESIA SELAMA PANDEMI COVID-19
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.300

Abstract

Exports play an important role in the economy of a country, including Indonesia. However, the value of Indonesia's exports, especially those from MSMEs, is still very low. This study aims to map a strategy to increase the export of Indonesian MSMEs and analyze these strategies based on behavioral theory in order to find out the right strategy to be implemented in the midst of the COVID-19 pandemic. This study uses a qualitative method that focuses on a bibliographic approach. The object of this research is 14 scientific articles that review the export of Indonesian MSMEs from 2009 to 2019. The results show that there are ten strategies that can be done to increase the export of Indonesian MSMEs, namely, training, increasing promotion, providing easy access to capital, implementing information technology and communication, infrastructure improvement, product standardization, product innovation enhancement, government policy support, MSME rating, and export procedure simplification. All of these strategies are related to the theory of behavior, namely the theory of planned behavior and the theory of attribution. The implementation of all these strategies can also be adapted to the conditions of the COVID-19 pandemic.
STUDI INSTITUSIONALISASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD SERVER Faizah Faizah; Soemaryono Soemaryono; Ari Kamayanti
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.302

Abstract

Penelitian ini bertujuan untuk memahami bagaimana penerapan institusionalisasi Sistem Informasi Akuntansi berbasis Cloud Server. Pendekatan kualitatif institusional dalam menganalisa penerapan Sistem Informasi Akuntansi berbasis Cloud Server digunakan sebagai metode penelitian. Hasil penelitian ini menunjukkan identifikasi institusionalisasi coupling antara lain: proses implementasi lebih cepat, karena tidak perlu setting server; sistem networking sudah disiapkan sebelumnya oleh pihak vendor sebagai mitra bisnis; bersifat virtual, tidak memerlukan investasi hardware yang besar; koneksi lebih cepat, lebih stabil; lebih ringan dan memiliki sistem yang kompleks serta mudah di gunanakan (user friendly). Identifikasi institusionalisasi decoupling antara lain: karena sifatnya terbatas untuk development; jika ada tambahan data (kantor cabang baru), maka akan ada tambahan biaya guna menambah kapasitas server maya/cloud; biaya setting & maintenance mahal; tidak efektif bagi perusahaan menengah ke atas, dengan banyak kantor cabang disertai kapasitas data yang besar dan terus bertambah sepanjang waktu.
THE IMPLEMENTATION OF JOB CREATION LAW NO. 11 2020 ON THE EASE OF BUSINESS: (THE ANALYSIS OF OPPORTUNITIES AND THREATS USING THE EDWARDS III MODEL APPROACH) M Afif Hasbullah; Nisaul Barokati Seliro Wangi
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.304

Abstract

The investment procedure in Indonesia is still seen as complex and complicated. The complexity is seen in licensing, land acquisition, taxation, and other investment-related issues. A policy or regulation is required to simplify and accelerate the investment procedure. The existence of the Omnibus law No. 11 of 2021 on Job Creation is expected to make investing in Indonesia easier. However, the case with policies and regulations in general, good regulations are not always well-implemented. As a result, the Edwards III Model approach should be used to examine the execution of Law No. 11 of 2020 about Job Creation Related to the Ease of Business Cluster. The analysis's results showed that four elements will influence the success as well as potential dangers associated with the law's policy implementation, including communication factors, resource considerations, implementer attitude factors, and bureaucratic structure factors.
PENGARUH INTERACTION ENVIRONMENT DAN LEARNER CHARACTERISTIC TERHADAP KEPUASAN DALAM PENGGUNAAN SISTEM E-LEARNING Andrianto Widjaja; Yosua Giovanni Widjaja; Jeni Harianto
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.315

Abstract

Studi ini bertujuan untuk mengetahui ada tidaknya pengaruh yang signifikan antara interaction-environment dan learner-characteristic sebagai variabel independen terhadap e-learning satisfaction sebagai variabel dependen. Disini faktor interaction- environment direpresentasikan melalui variabel-variabel Learner-content interaction, Learner- instructor interaction, dan Learner-learner interaction. Sedangkan faktor learner- characteristics direpresentasikan melalui variabel-variabel Self-efficacy dan Self- directed. Studi dilakukan pada sebuah perguruan tinggi swasta di Jakarta, dan sebagai sampel penelitian dipilih para mahasiswa di institusi tersebut dengan teknik purposive sampling. Metode analisis data menggunakan teknik regresi linier berganda. Hasil olah data menunjukkan bahwa semua variabel independen berpengaruh positif dan signifikan terhadap variabel dependen, kecuali Learner-learner interaction tidak berpengaruh signifikan terhadap E-learning satisfaction.
ANALISIS PENGARUH SERVICE MARKETING MIX 7P TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN DI KOZKO DIGITAL PRINTING SURABAYA Ryanne Natalia Hamdali; Tina Melinda
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.316

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh bauran pemasaran jasa terhadap loyalitas pelanggan melalui kepuasan pelanggan pada Kozko Digital Printing Surabaya. Variabel bauran pemasaran jasa yang digunakan dalam penelitian ini adalah product, price, promotion, place, people, physical evidence, dan process. Populasi dalam penelitian ini merupakan seluruh pelanggan yang pernah menggunakan jasa Kozko Digital Printing pada tahun 2020 dan telah tercatat dalam database. Sampel dalam penelitian ini berjumlah 100 responden dengan teknik purposive sampling. Teknik pengambilan data dilakukan dengan membagikan kuesioner menggunakan skala likert. Metode analisis yang digunakan adalah kuantitatif dengan model Structural Equation Model (SEM) dan diolah dengan software Smart PLS 3.0. Hasildari penelitian menunjukkan bahwa variabel product, price, place, people, dan process berpengaruh positif terhadap kepuasan pelanggan di Kozko Digital Printing, sedangkan variabel promotion dan physical evidence tidak berpengaruh terhadap kepuasan pelanggan di Kozko Digital Printing dan kepuasan pelanggan berpengaruh terhadap loyalitas pelanggan. Kozko Digital Printing ke depannya diharapkan dapat memperluas variasi produknya dengan memasuki produk berbasis digital dan juga menambah platform penjualannya memasuki online platform.
PENGEMBANGAN KEMAMPUAN PROFESIONALITAS SEBAGAI UPAYA MENINGKATKAN DAYA SAING UMKM CV. RUMAH MATAHARI PAGI Naufal Anggarda Adhitama; Lilik Mahsunah; Nisful Laili; Nova Putri Anggrieana; Isnaini Nur Fadila; Nanik Kustiningsih
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.317

Abstract

Dalam rangka mengembangkan kemampuan profesionalitas untuk meningkatkan daya saing UMKM, maka Sekolah Tinggi Ilmu Ekonomi Mahardhika menyelenggarakan kegiatan program pendampingan kewirausahaan. Kegiatan ini bertujuan untuk memberikan bekal tambahan bagi pengusaha kecil dan menengah di CV Rumah Matahari Pagi desa Bligo kecamatan Candi kabupaten. Sidoarjo untuk menghadapi persaingan di dunia usaha. Program ini dilaksanakan melalui pendampingan tentang pembuatan laporan keuangan menggunakan jurnal.id, penyempurnaan dokumen SOP, dan pengembangan usaha (pemasaran produk) berbasis online. Berdasarkan pengumpulan data, wawancara dan pengamatan di UMKM CV Rumah Matahari Pagi bahwa pendampingan ini sangat efektif karena dapat meningkatkan laba UMKM, animo pembeli dan diperolehnya sertifikat halal produk madu onggu.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA BANK BTPN KCP BLITAR Vikha Nurus Sa’adah; Bambang Septiawan
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.319

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui apakah motivasi berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar, (2) mengetahui apakah kepuasan kerja berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar, (3) mengetahui apakah motivasi dan kepuasan kerja secara bersama-sama berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar. Objek penelitian ini, adalah seluruh Karyawan Bank Tabungan Pensiunan Nasional KCP Blitar. Pengambilan sampel menggunakan sampling jenuh dengan jumlah responden 48 orang karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis sumber data primer data sekunder. Serta dua metode pengumpulan data yaitu metode kuesioner dan metode observasi. Data primer yang dikaji menggunakan hipotesis dengan tahap uji validitas, uji reliabilitas, uji normalitas, uji analisis regresi linier berganda, uji signifikansi parsial (uji-t), uji signifikansi simultan (uji-f), dan uji koefisien determinasi(R2). Hasil penelitian menunjukkan bahwa: (1) Variabel motivasi secara parsial berpengaruh signifikan terhadap variabel kinerja karyawan, (2) Variabel kepuasan kerja secara parsial berpengaruh signifikan terhadap variabel kinerja karyawan, (3) Variabel motivasi dan kepuasan kerja secara simultan berpengaruh signifikan terhadap variabel kinerja karyawan.
ANALISIS DAYA SAING MINYAK KELAPA SAWIT INDONESIA Budi Prayitno; Retno Febriyastuti Widyawati
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.326

Abstract

Penelitian ini bertujuan untuk menganalisis daya saing minyak kelapa sawit Indonesia dibandingkan dengan negara produsen lain (China, Belanda, Pakistan, dan India) dengan menggunakan metode analisis Revealed Comparatif Advantage (RCA) dan Revealed Comparative Symmetric Advantage (RSCA) pada tahun 2010-2014. RCA dan RSCA digunakan untuk mengukur kinerja ekspor suatu komoditas tertentu dengan total ekspor suatu wilayah dibandingkan dengan pangsa komoditas tersebut dalam perdagangan dunia. Hasil RCA penelitian ini yaitu ini menunjukkan bahwa Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 291; 292; 29; 27; 276; 2; 23; dan 231 terhadap China. Selain itu Indonesia juga mempunyai daya saing tinggi dengan komoditi 23 dan 231 terhadap Belanda. Indonesia juga mempunyai daya saing tinggi dengan komoditi 2; 2769; 29; 292 terhadap Pakistan; dan yang terakhir Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 2 terhadap India. Hasil RSCA menunjukkan bahwa kode komoditi 2; 23; 231; 2769; 29; 291; dan 292 mempunyai daya saing kelapa sawit tinggi di Belanda; selanjutnya komoditi 2; 23; 231; 2769; dan 292 mempunyai daya saing kelapa sawit tinggi di Pakistan; dan terhadap tidak mempunyai daya saing kelapa sawit yang tinggi.

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