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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"Vol. 21 No. 3 (2023): May 2023"
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<![CDATA[PERAN KOMUNIKASI UNTUK MENGURANGI TINGKAT RETUR PADA PEMBELIAN SPARE PARTS DI PT. WIRA BHUMI SEJATI ]]>
<![CDATA[Sri Wahyuni Yuni]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.555
<![CDATA[Communication within the organization plays an important role in conveying information. PT. Wira Bhumi Sejati is a general contractor company located in Surabaya, East Java, which has several own mines and offers heavy equipment rental services. The problem discussed in this article is heavy equipment spare parts that often return because they are not suitable or not suitable, on this basis the researcher intends to examine this problem. Data analysis used descriptive qualitative methods, the research subjects were divisions related to the purchase of spare parts. The data collection technique used primary data from interviews and observations. The results of the study (1) communication plays an important role in the purchase of spare parts in the form of internal and external communication (2) the cause of frequent returns is because most suppliers of PT. Wira Bhumi Sejati is a local supplier where they do not have an IT system for tracking the part number of spare parts requested, this triggers returns (3) the solution given to reduce the return rate is to choose an official supplier.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP KUALITAS LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Muslikhatun Muslikhatun]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.605
<![CDATA[This study looked at how leverage and independent commissions affected the quality of earnings in manufacturing firms in the consumer products sector, with company size acting as a moderating factor. Data from annual financial reports and consolidated financial statements of manufacturing businesses in the consumer products industrial sector listed on the IDX between 2016 and 2020 were used in this study as secondary data. In this study, 21 businesses made up the sample. Purposive sampling is employed in this study, and WarpPLS 7.0 is used to analyze the data. The findings revealed that while leverage had a favorable and minor impact on profits quality, the independent commissioner had a negative and considerable impact. The influence of independent commissioners on the caliber of earnings cannot be moderated by firm size. Firm size is unable to mitigate the impact of debt on the quality of earnings.]]>
<![CDATA[PENGARUH BEBAN KERJA, PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. PRIMA MITRA PIRANTI SIDOARJO ]]>
<![CDATA[Ketut Witara]]>;
<![CDATA[Bima Surya Setiyawan]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.622
<![CDATA[Competition of cleaning service company for aircraft is increasing, so that PT. Prima Mitra Piranti in Sidoarjo must improve the performance of its employees in order to be able to improve company performance. The purpose of this study was to determine and analyze the effect of workload, training and work discipline on employee performance. This research is a quantitative research by taking a sample of 41 employees of PT. Prima Mitra Piranti in Sidoarjo with saturated or census sampling technique. This study used the Multiple Regression Analysis method and data processing using SPSS obtained the results of Instrument testing the results of which passed the Validity Test and Reliability Test, then the Classical Assumptions Test obtained the results of passing the Normality Test, Heteroscedasticity Test and Multicollinearity Test. The coefficient of determination (Adjusted R Square) is 0.852 or 85.2%, while 14.8% indicates that employee performance is influenced by other variables. The multiple regression equation is Y = 0.653 - 0.429.X1 + 0.696.X2 + 0.719.X3. The conclusions of the research are: 1. Workload has a negative and significant effect on employee performance. 2. Training has a positive and significant effect on employee performance. 3. Work discipline has a positive and significant effect on employee performance. 4. Workload, training and work discipline simultaneously have a significant effect on employee performance.]]>
<![CDATA[APAKAH RISIKO DETERMINAN BAGI KINERJA BANK PERKREDITAN RAKYAT? ]]>
<![CDATA[Mychelia Champaca]]>;
<![CDATA[Moch Nurhidayat]]>;
<![CDATA[Rizalnur Firdaus]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
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DOI: 10.29062/mahardika.v21i3.624
<![CDATA[Most of the studies on risk relationships have been carried out in the context of commercial banking, and only a few have examined microfinance. This study seeks to raise the issue of risk-taking as a form of bank behavior tested in the context of microfinance. Due to the high risk and the spread of the number of branch offices, which are very wide and numerous compared to commercial banks or other microfinance institutions, this study examines the risks to microfinance performance using rural banks data as a formal form of microfinance representation. This study uses all rural bank data in Indonesia in examining the role of risk in rural banks profitability and efficiency performance. Risk indicators used in testing include liquidity risk, solvency risk, and credit risk. The findings of this study show that risk reduces profitability, reduces efficiency, and reduces credit repayments. The test results indicate that the role of the Indonesian government through its policies shows good control over risk management in microbanking to prevent contagion effects that lead to systemic risk due to the wide reach of rural banks.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENINGKATAN KUALITAS PRODUK DAN HARGA SPARE PART MOBIL TERHADAP VOLUME PENJUALAN PADA PT. SINAR AGUNG PRASAKINDO ]]>
<![CDATA[Shindu Hargo Dedali]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
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DOI: 10.29062/mahardika.v21i3.625
<![CDATA[At present, the number of products produced by spare part makers increases competition in the market. To maintain the continuity of its production, the Company must be able to attract as many consumers as possible so that sales volume can increase. Where the spare part business in Indonesia is a very potential and promising business. And this effort is needed by the Indonesian people. Because this is like a basic need. Because the average Indonesian people carry out their activities using their own vehicles, so spare parts must be replaced when they are past their expiration date. The efforts made by the Company to survive in the face of increasingly intense competition between companies, whether of the same type or not, can be carried out in various ways. One of them is by diversifying the products produced by producing new products to meet market tastes. The variables studied are Product Quality (X1), Price (X2) and Sales Volume (Y). The purpose of this research is that researchers want to know the increase in product quality and price on sales volume. Where it is useful as a consideration for the company in making decisions about improving the quality and price of products in the future so that the company can achieve its goals, so the researchers conducted a study entitled "Factors Influencing Product Quality Improvement and Car Spare Part Prices Against Sales Volume at PT. Sinar Agung Prasakindo”.]]>
<![CDATA[PENGARUH PENETAPAN HARGA, KUALITAS PRODUK, KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. GOLDEN TEKNIK SIDOARJO ]]>
<![CDATA[Adhietia Dharmawan Mattekawang]]>;
<![CDATA[Ony Kurniawati]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.626
<![CDATA[In this period era, it is undeniable that the change of technology, be it the world of industry, contractors, or data or information that is developing and is running so fast, that it gets an increasingly fierce business competition. It is not easy for an agency or company to survive in the long term during the ongoing Covid-19 pandemic. In the midst of today's competitive conditions, company management needs to know things to prioritize when managing their company. The purpose of this study is to understand the value of pricing, product quality, and service quality on customer satisfaction either separately or together. It can be seen from the results of this study that pricing has a significant impact of 0.040, product quality 0.015 and service quality 0.000. Overall, it significantly affects customer satisfaction with a value of 0.000.]]>
<![CDATA[SHARIAH COMPLIANCE REVIEW: CASE STUDY ON SAVING CONTRACT AND FUNDING CONTRACT ON FINANCING SHARIAH COOPERATIVE ALMUBAROK ]]>
<![CDATA[Ali Farhan]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.628
<![CDATA[This study aims to explain and assess sharia compliance in KSPS Al Mubarok. The research method used is a case study with muammalah fiqh theory analysis tools. Based on the results of the analysis, it shows that the savings contracts and financing agreements made at KSPS Al-Mubarok do not fulfill the syar'I principles in their business transactions, some things that are not syar'I include; not enter into a written contract on a savings contract, combine business contracts and social contracts, and use entrusted assets without the consent of the owner of the assets]]>
<![CDATA[META SYNTHESIS OF STRATEGIC DEVELOPMENT MANAGEMENT BETWEEN INDONESIA AND AUSTRALIA BASED ON CONSTANT MARKET SHARE PERSPECTIVE ]]>
<![CDATA[Gunawan Wibisono]]>;
<![CDATA[Nanik Kustiningsih]]>;
<![CDATA[Lanny Regina Susanti]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.630
<![CDATA[The conditions of intense competition in the international market have encouraged Indonesia to be able to compete with other export products from other countries. One of the simple solutions is that the export products that are sold must be of very high quality and take advantage of the empty gaps in the international market. The main way is to fully optimize from viewing and analyzing market strategies. So the nature of our trade will look more offensive to the industrial economy. The use of FTAs is only for reducing tariffs and helping the flow of goods, but Indonesia must also be able to provide encouragement intensively so that these goods can win in one of the FTA areas. The solution presented is directing or piloting starting from one type of export goods. The author observes that the strategy or stages planned with method of meta synthesis. Indonesia are effective in the potential to increase and win Indonesian export products. First, studies by providing solutions on how Indonesian export products can compete and win in one of their destination countries. Second, deepening in the export market shows market power and sends market intelligence to make observations to the micro scale regarding export products and analysis of every policy and solution issued to that country. Third, the overall implementation and application of policy solutions to win Indonesian export products. One of the mistakes made at the implementation stage was said to be exports that were not quite right by Australia.]]>
<![CDATA[THE INFLUENCE OF WOMEN'S TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PRODUCTIVITY IN NON-PROFIT ORGANIZATIONS ]]>
<![CDATA[Yogi Yunanto]]>;
<![CDATA[Endang Triwidyati]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.631
<![CDATA[The role of women in public sector jobs is now a universal phenomenon. Based on the multiple linear regression F test, it can be seen that the female transformational leadership style variables together have a significant influence on the work productivity of employees of non-profit organizations with an Fcount value of 17.896> Ftable which is 2.49. This means that the high and low work productivity of employees of non-profit organizations is determined by whether or not the female transformational leadership variable is good. And based on the t test, it is known that only the charisma variable of female transformational leadership partially has a significant dominant influence on the work productivity of employees of non-profit organizations with a calculated t value of 3.265> t table of 2.03. So it can be concluded that the first hypothesis of this study is proven true while the second hypothesis is not proven true.]]>
<![CDATA[ANALISIS IMPLEMENTASI 6S (HOUSEKEEPING 5S DAN SAFETY) PADA AREA WAREHOUSE OPERATION PT. MMS ]]>
<![CDATA[Achmad Zaki]]>;
<![CDATA[Taqwanur Taqwanur]]>;
<![CDATA[Nafia Ilhama Qurratu’aini]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.639
<![CDATA[Presearchers use the analysis of the application of 5S and safety to find out before and after related to the arrangement and work safety system in PT. MMS Sidaorjo Regency. Implementation of this research using qualitative methods. The data used according to research takes from words, situations, actions and events. Here using the interview activity. Hthe results of the research that has been done, several conclusions can be drawn, namely for the implementation of 5S and Safety (job security). Seiri (Brief), Seiton (Neat), Seiso (Clean), Seiketsu (Rawat), Shitsuke (Hardworking), Safety (job security) has been fully implemented.]]>
