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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 14 Documents
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Search results for , issue "Vol. 21 No. 1 (2022): September 2022" : 14 Documents clear
HOW TO BUILD PURCHASE INTENTION IN MA MAYO? Liliana Dewi; Rudy Pangestu
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.445

Abstract

ANALISIS DETERMINAN KEPUTUSAN PEMBELIAN DENGAN MINAT PEMBELIAN SEBAGAI VARIABEL MEDIASI Much. Rahmad Hidayat; Haryanto Tanuwijaya; Candraningrat; Sri Suhandiah; Achmad Yanu Alif Fianto
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.495

Abstract

Dalam upaya mengivestigasi dampak yang diberikan oleh marketing mix 7p, citra universitas, serta word of mouth (WOM) pada putusan dan minat selaku mediasi riset ini diselenggarakan. Konvergen validiti, diskriminan validiti, reliabilitas komposit dan eksamen R-square digunakan untuk pengukuran. SmartPLS versi 3 adalah perangkat lunak yang dipakai serta 113 sampel beserta kriteria yang telah disepakati. Produk, harga, promosi, orang, WOM serta minat berdampak pesat pada putusan. Bukti fisik, proses serta reputasi perguruan tinggi berdampak tidak pesat pada putusan dan tempat berdampak tidak definit putusan. Berikutnya, bukti fisik dan WOM berdampak pesat pada putusan di mana minat berperan selaku mediasi. Lebih lanjut, produk, harga, tempat, promosi, orang, serta reputasi berdampak tidak pesat pada putusan di mana minat berperan selaku mediasi dan proses berdampak tidak definit pada putusan di mana minat berperan selaku mediasi.
DETERMINAN KEPEMILIKAN TABUNGAN KELUARGA DI KABUPATEN PANGKEP samsu gaffar
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.507

Abstract

This study was conducted to determine the factors that influence the ownership of family savings in Pangkep Regency by analyzing the effect of the variables of the number of family members, the education level of the head of the family, and the employment status of the head of the family on the ownership of family savings using the multiple linear regression analysis methods. The data used is the result of the 2021 family data collection in Pangkep Regency which was taken using the documentation technique presented by the district. The results of this study indicate that based on a partial analysis of the variable Number of Family Members (X1) and the variable of the education level of the head of the family (X2)  does not affect the variable of Family Savings Ownership in Pangkep Regency (Y). Meanwhile, the variable Job Status of the Heads of Families (X3) affects the variable of Family Savings Ownership in Pangkep Regency (Y). For simultaneous analysis, the independent variable (variable X) affects the dependent variable of Family Savings Ownership in Pangkep Regency (variable Y).    
ANALISIS TATA KELOLA ZAKAT SERTA DAMPAKNYA TERHADAP EFISIENSI PENYALURAN ZAKAT Novendi Arkham Mubtadi
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.512

Abstract

Salah satu faktor yang dianggap mampu mempengaruhi efisiensi penyaluran zakat adalah tata kelola zakat Dua indikator tata Kelola zakat yaitu jumlah dewan (board size), dan komposisi profesional dalam dewan (professional on board). Penelitian ini menggunakan pedoman zakat internasional yang baru diluncurkan tahun 2016 lalu yaitu zakat core principles, sehingga diharapkan mampu menutupi kelemahan penelitian sebelumnya serta memberikan kemanfaatan bagi stakeholder karena dianggap relevan dengan konsep akuntabilitas yang termuat dalam sharia enterprise theory. Penelitian ini merupakan penelitian empiris menggunakan sampel jenuh yang diambil dari 5 Organisasi Pengelola Zakat (OPZ) di Kota dan Kabupaten Pekalongan dengan periode pengamatan dari tahun 2016–2020 sehingga unit analisis berjumlah 25. Data diperoleh dari laporan tahunan masing-masing OPZ. Hasil analisis regresi menggunakan program Microsof Excel 2016 diketahui bahwa board size dan professional on board berpengaruh terhadap efisiensi penyaluran zakat. Oleh karena itu, OPZ seharusnya lebih memperhatikan masalah tata kelola zakat khusunya dalam mempertimbangkan jumlah dewan dan jumlah profesional dalam dewan sebagai alat untuk mencapai efisiensi penyaluran zakat. Keterbatasan dari penelitian ini adalah jumlah sampel yang sedikit yaitu hanya lima OPZ di dua kabupaten’kota serta periode pengamatan yang hanya 5 tahun. Penelitian selanjutnya diharapkan menambah data cross section maupun time series sehingga data yang dihasilkan lebih akurat.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RENTABILITAS PADA BPR BKK JAWA TENGAH Turidah Turidah; Yenny Ernitawati; Maftukhin Maftukhin
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.516

Abstract

Penelitian ini bertujuan untuk mengkaji dengan cermat untuk melihat seberapa menguntungkan atau pengaruh CAR, NPL, LDR, dan BOPO yang diharapkan. Return on Assets (ROA) dihitung dengan menggunakan rasio Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Operating Costs to Operating Income (BOPO). Variabel terikat dalam penelitian ini adalah reliabilitas. Demografi tradisional anggota BPR Otoritas Jasa Keuangan adalah populasi penelitian (OJK). Data dari variabel CAR, NPL, LDR, dan BOPO tersedia melalui posting triwulanan yang dibuat di bagian opt-in situs web. Analisis regresi linier berganda dilakukan dengan menggunakan SPSS versi 22. Dilihat dari hasil, Capital Adequacy Ratio (CAR) berpengaruh signifikan terhadap profitabilitas, Loan to Deposit Ratio (LDR) tidak berpengaruh, dan Beban Operasional terhadap Pendapatan Operasional keduanya berpengaruh signifikan (ROA). Profitabilitas tersebut terdiri dari ekspektasi CAR, NPL, LDR, dan BOPO (ROA).
PENGARUH CELEBRITY ENDORSER NAGITA SLAVINA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE MS GLOW PADA MAHASISWA STIE PANCASETIA BANJARMASIN Norhidayati Norhidayati; Rifqi Amrulloh
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.519

Abstract

The purpose of this study was to determine the credibility, attractiveness, and popularity simultaneously and partially have a positive and significant effect on purchasing decisions for MS GLOW Skincare Products at STIE Pancasetia Banjarmasin students and then to determine which variables have a dominant influence on purchasing decisions for MS GLOW Skincare Products.The method used is multiple linear regression analysis. This research was conducted on 254 students with a sample of 147 STIE Pancasetia Banjarmasin students who had used MS GLOW Skincare Products. Collecting data using a questionnaire distributed via Google Form with a measurement of 5 likert scale.The results show that 1. The variables of credibility, attractiveness, and popularity simultaneously have a positive and significant effect on purchasing decisions for MS GLOW Skincare Products where the value of Fcount > Ftable (82,023 > 2,67) with a significant level of 0.000 < 0.05. 2. The credibility variable with a value of tcount > t table (5.345 > 1.977) with a significant level (0.000 < 0.05), the attractiveness variable with a value of tcount > t table (3.481 > 1.977) with a significant level of 0.001 < 0.05, the popularity variable with the value of tcount > t table (4.697 > 1.977) with a significant level of 0.000 < 0.05 partially has a positive and significant effect on purchasing decisions for MS GLOW Skincare Products. 3. The variable that has the dominant influence on purchasing decisions for MS GLOW Skincare Products is credibility (X1) which has the largest value, which is 0.410.
PENGARUH PELATIHAN PEMASARAN DALAM MENINGKATKAN MINAT BERWIRAUSAHA ANGGOTA PODAKAN SUMBER REJEKI DI DESA BANGKOK, KEDIRI Hendrix Putra Extiyangshah; Dhiyan Septa Wihara
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.520

Abstract

The motivation behind this research is to find out the marketing training of members of the pokdakan as a source of fortune on the interest in entrepreneurship. To find out the cause and effect in this problem, the researchers used an associative quantitative approach. In this study, there are 2 variables, namely marketing training for the independent variable and then entrepreneurial interest for the dependent variable. All members of the pokdakan source of fortune can be said to be a population and also a sample because there are few members, then everything can be claimed by the population and a sample of 30 people. This study is to determine the cause and effect of whether marketing training has an effect on interest in entrepreneurship, and also uses the SPSS application. After going through SPSS, the X variable affects the Y variable. Its significance value is 0.00 <0.05 and the coefficient of determination which says the independent variable affects the dependent variable is 0.446 or equal to 44.6%. Then the remaining 55.4% is influenced by different elements that are excluded from this review.
PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI ALAT REPOSISI UMKM DALAM MENGHADAPI COVID-19 Devi Febrianti; Ninik Mas’adah; Amrizal Imawan
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.521

Abstract

Business actors must readjust their predetermined strategies with the current COVID-19 pandemic conditions. At least UMKM players are able to ensure finances, stay healthy, and can survive this difficult time. Therefore, to restructure MSME strategies in dealing with COVID-19 conditions, business actors must prepare financial reports or accounting information as a basis for making economic decisions.This research was conducted in a group of successful and prosperous UMKM businesses in Sidayu District, Gresik Regency. This community houses around 50 MSME players in the northern part of Gresik Regency (Pantura). This study aims to understand the practice of using accounting information as a means of repositioning MSMEs in dealing with COVID-19 in Gresik Regency.This research uses qualitative research using an interpretive paradigm so that the data obtained must be in-depth, clear, and specific. In this study, researchers used data techniques by distributing questionnaires and interviews. The results of this study indicate that several MSMEs studied have used accounting information to take business actions and decisions in accordance with accounting theory. They also said that in running a business, financial reports have an important role in developing their business.
PHYSICAL AND NON-PHYSICAL INFRASTRUCTURE DEVELOPMENT LEVERAGE HUMAN DEVELOPMENT IN PAPUA PROVINCE Eva Wany; Sarah Yuliarini; Budi Prayitno
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.522

Abstract

Poverty is a picture of the conditions of people who are unable to meet basic needs according to applicable standards. Some of the ways that the government has prepared to alleviate poverty, one of which is by developing infrastructure development. The aim of the study was to find out whether the development of physical infrastructure (electricity and roads) and non-physical infrastructure such as financial institutions (post offices) had an influence on poverty levels in the province of Papua with 10 Districs in 2017-2019. The data analysis technique implied the panel data consisting of cross section data and time series data. The results of this study showed that physical infrastructure has a significant influence while non-physical infrastructure has no significant effect on poverty rates in papua province.
SUSTAINABILITY REPORT DAN KINERJA KEUANGAN Chandra Agung Hogiantoro; Lindrawati Lindrawati; Adi Susanto
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.523

Abstract

Sustainability report didefinisikan sebagai laporan tentang dimensi sosial, ekonomi, lingkungan, nilai, dan tata kelola perusahaan yang membuktikan bahwa perusahaan bertanggung jawab terhadap pemangku kepentingan. Sustainability report perusahaan dapat menunjukkan tanggung jawab dan keterbukaan dalam upaya keberlanjutannya. Keberadaan sustainability report membantu perusahaan mencapai kinerja keuangan yang baik. Oleh karenanya, penelitian ini bertujuan menguji sustainability report dan tiga dimensi yang ada terhadap kinerja keuangan perusahaan. Desain penelitian digunakan kuantitatif, dimana data yang digunakan bersumber dari laporan keuangan dan sustainability report. Objek penelitian adalah perusahaan terbuka sektor manufaktur pada periode 2018-2020. Hasil penelitian menunjukkan sustainability report secara keseluruhan dan pada dimensi ekonomi tidak memiliki pengaruh terhadap kinerja keuangan. Dalam dimensi lingkungan, adanya sustainability report memiliki pengaruh positif terhadap kinerja keuangan, sedangkan, dalam dimensi sosial, keberadaan sustainability report memiliki pengaruh negatif terhadap kinerja keuangan perusahaan.

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