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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. 2 (2022): January 2022" : 18 Documents clear
PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN Hidayatul Khusnah; Mardiyah Anugraini
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.325

Abstract

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.
ANALISIS EVALUASI PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. PURNAMA AURA ELEKTRIKAL
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.337

Abstract

Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK), imbalan kerja pada perusahaan secara umum tertuang dalam PSAK 24. PSAK 24 Imbalan Kerja mengatur akuntansi dan pengungkapan oleh pemberi kerja (entitas) untuk imbalan kerja. Imbalan kerja yang dimaksud pada PSAK 24 diantaranya imbalan kerja jangka pendek, pesangon, imbalan paska kerja, dan imbalan jangka kerja panjang lainnya. Sehingga pada penelitian ini bertujuan untuk melakukan analisis evaluasi pada perusahaan PT. Purnama Aura Elektrikal terkait perusahaan tersebut telah sesuai melakukan imbalan kerja menurut PSAK 24. Metode penelitian yang digunakan pada penelitian ini menggunakan kualitatif deskriptif, dimana teknik pengumpulan data yang digunakan menggunakan data wawancara dan studi dokumentasi dengan menggunakan analisis deskriptif. Hasil pada penelitian ini yaitu Pengakuan dan Pengungkapan imbalan kerja telah sesuai dengan PSAK No.24. Sedangkan pengukuran imbalan kerja belum sepenuhnya sesuai dengan PSAK No.24, dikarenakan PT. PAE masih belum memberikan penilaian terhadap cuti yang berimbalan jangka pendek, serta tunjangan-tunjangan lain selain tunjangan hari raya. Selain itu, dokumen terkait dengan pengakuan, pengukuran, dan pengungkapan imbalan jangka pendek secara keselurahan telah memenuhi syarat kelengkapan, dapat diukur secara andal dan mudah dipahami.   BB
PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN PADA COMPETITIVE ADVANTAGE DAN NILAI PERUSAHAAN TAHUN 2015-2020 Vera Putri Fabiola; Hidayatul Khusnah
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.346

Abstract

This study aims to test Green Innovation and Financial Performance on Competitive Advantage and Firm Value in manufacturing companies. This study uses secondary data, where secondary data is data obtained from the annual financial statements listed on the IDX during the 2015-2020 period. The sample in this study were 37 companies. In this study using purposive sampling method and in analyzing data using the WarpPLS 6.0 application. The results of the analysis show that Green Innovation has a positive and significant effect on Competitive Advantage. Meanwhile, Green Innovation has no effect on company value. Green Innovation has a positive and significant effect on financial performance. Meanwhile, Competitive Advantage has a negative and significant effect on financial performance. And financial performance has a positive and significant effect on firm value.
PERFORMANCE OF ISLAMIC AND CONVENTIONAL BANKING IN CAMEL ANALYSIS Ali Farhan
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.349

Abstract

This article tries to compare the financial performance of Islamic banks and conventional banks, to find out which of the two bank models has better performance. The research method used is descriptive with the CAMEL analysis approach, the selected sample is the 2018 monthly financial statements of BRI Syariah, BRI Conventional, Mandiri Syariah, and Mandiri Conventional. The results show that in general the financial performance of conventional banks is better than Islamic banks.
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
APAKAH KINERJA KEUANGAN DAERAH MENGGAMBARKAN KEMISKINAN DI JAWA TIMUR Norsain Norsain; Mohammad Rofik
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.354

Abstract

This study is to examine the financial performance of district / city governments affecting poverty in East Java. The data used in this study is research data, which is a combination of time series data with cross section data with a research sample of 38 districts/ cities for six years of observation from 2013 to 2018. Fixed Effect Model (FEM) as the chosen model. Variable X1, the degree of decentralization has an effect on variable Y. These results indicate that the degree of decentralization has a significant negative effect on poverty. Variable X2 regional financial dependence has a positive effect on variable Y poverty. Variable X3 regional financial independence has no effect on variable Y poverty. Variable X4 PAD effectiveness does not affect variable Y poverty. Variable X5 PAD efficiency has no effect on variable Y poverty. Simultaneously the variable degree of decentralization, regional financial dependence, regional financial independence, effectiveness and efficiency has a significant effect on the poverty variable. R-squared is 0.985112, that variable Y poverty is explained by variable X regional financial performance of 98.51%. While the remaining 1.49% is explained by other factors that are not included in the model
PENGARUH ENTREPRENEURIAL SUPPORT TERHADAP KINERJA UMKM DI KOTA PASURUAN Eva Mufidah; Vita Fibriyani vita
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.366

Abstract

Pertumbuhan ekonomi di Indonesia tidak lepas dari perkembangan usaha mikro. Salah satu indikator yang menunjukkan berkembangnya suatu usaha mikro adalah kinerja. Pertumbuhan usaha mikro di Indonesia, khususnya di Kota Pasuruan sangatlah pesat. Penelitian ini bertujuan untuk mengetahui pengaruh entrepreneurial support (entrepreneurship training, financial support, entrepreneurial marketing dan entrepreneurial networking) terhadap kinerja UMKM di Kota Pasuruan. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 150 UMKM di bidang makanan dan minuman di Kota Pasuruan. Berdasarkan hasil analisis, diketahui bahwa variabel yang mempengaruhi kinerja UMKM di Kota Pasuruan adalah enterprenurial networking, entrepreneurial training dan financial support. Variabel paling berpengaruh adalah entrepreneurial networking dengan koefisien regresi sebesar 0.507.
DETERMINAN STRUKTUR PASAR TENAGA KERJA SEKTOR TRANSPORTASI DI INDONESIA Wahyu Widodo Rodhiyawan
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.367

Abstract

The development of the digital economy has resulted in the loss of some jobs, the emergence of new jobs, and the possibility of labor shifting between the two. This raises the potential for labor that is not absorbed which of course will cause unemployment problems. With the COVID-19 pandemic, which requires Large-Scale Restrictions (PSBB) which of course affects the transportation sector. This study aims to examine the influence of the digital economy, investment, the COVID-19 pandemic, and the Job Creation Act on the labor market structure of the transportation sector in Indonesia. The research method used is quantitative. The data used is a time series from January 2018 to November 2020. The results of this study indicate that the digital economy has no effect on the labor market structure of the transportation sector in Indonesia. Meanwhile, investment, the COVID-19 pandemic, and the Job Creation Act also each have a significant effect on the labor market structure of the transportation sector in Indonesia. The impact of investment and the COVID-19 pandemic on the labor market structure of the transportation sector in Indonesia is negative. Meanwhile, the effect of the Job Creation Act on the labor market structure of the transportation sector in Indonesia is positive. Simultaneously, the digital economy, investment, the COVID-19 pandemic, and the Job Creation Act affect the labor market structure of the transportation sector in Indonesia.
EFFECT OF MANAGERIAL OWNERSHIP, CEO POWER, AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE POLICY.: (Case Study of 50 Companies Listed on the Indonesia Stock Exchange 2017-2019) Fitri Komariyah
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.390

Abstract

This study aims to prove the significance of managerial ownership and company financial performance on corporate social responsibility reporting. The method used in this article is quantitative with a regression analysis tool. The results of the research state that managerial ownership does not have a significant effect on corporate social responsibility reporting, while management strength has a significant and negative effect on corporate social responsibility reporting, Leverage has a significant effect on corporate social responsibility reporting, but return on assets has no significant effect on corporate social responsibility reporting. corporate social responsibility reporting.
STRATEGI PENGEMBANGAN PAGUYUBAN KELUARGA DAN PEDAGANG TANAMAN HIAS, SEBAGAI “ LEMBAGA KOPERASI PRIMER “ KAMPUNG WISATA BUNGA, DI DESA BANYUURIP, KEC. KEDAMEAN, KAB. GRESIK Sri Andayani; Sumiati Sumiati
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.391

Abstract

Situation analysis Gresik Regency is one of the regencies in East Java, which used to be very well known as an industrial city because there are many industrial companies, one of which is "Semen Gresik" but here are also quite a lot of tourist sites which are also frequented by local tourists, as well as local tourists. from foreign countries, in the southern region of Gresik Regency, precisely located in Miru Hamlet and Pendem Hamlet which is in Banyuurip Village, Kedamean District, has the largest ornamental plants, has the potential for an export market that is wide open. The location of this village is very strategic, being a center for ornamental plants with various types of plants including: Antorium, Chrysanthemum Orchids, Ferns, Cacti, Bonsai, and others. In the village of Banyuurip, there is a flower farmer association with around 914 members. This ornamental plant business association has not yet been in the form of an institution such as a Cooperative. With the above problems, the research team from Untag Surabaya intends to conduct a research entitled: Development Strategy for the Association of Ornamental Plant Farmers and Traders, as a Primary Cooperative Institution, "Kampung Wisata Bunga" in the village. Banyuurip, Kec. Kedamean, Gresik Regency. Research problem: How is the Strategy for Development of the Association of Farmers' Families and Ornamental Plant Traders, as the Primary Cooperative Institution, "Kampung Wisata Bunga" in Banyuurip Village, Kec. Kedamean, Gresik Regency? Research objectives: 1.Mapping the legal entity form of the Association of Farmers' Families and Ornamental Plant Traders, which already exist in Banyuurip Village. 2. Improving the form of the Association of Farmers' Families and Ornamental Plant Traders, towards a Cooperative Legal Entity to support the activity of "Flower Tourism Village, in Kab. Gresik. Research outputs a. Research reports that can be used as input for the Gresik Regency Government in making policies for the Association of Farmer Families and Ornamental plant traders in developing the "Flower Tourism Village" destination in Banyu Urip Village, Kab. Gresik. b. Scientific Journals with ISSN or Indexed Journals and Plans for Cooperative Legal Entities Research Methods; SWOT analysis. The results of the study: The IFAS matrix area is 0.66 and the EFAS is 0.71. Matrix breadth and strategy priorities 1. Aggressive, 2 Diversification, 3 Defensive, 4. Turnaround.

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