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wulandari harjanti
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wulanadari@stiemahardhika.ac.id
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INDONESIA
Media Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
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 15 Documents
Search results for , issue "Vol. 22 No. 2 (2024): January 2024" : 15 Documents clear
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI : (studi pada Perusahaan Manufaktur Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Nur Ani, Heti; Indira, Irma; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.806

Abstract

The aim of this research is to analyze and test whether there is an influence of company size and profitability on stock returns with moderation proxied by inflation. Quantitative methods were used in this research. Manufacturing companies in the goods and consumption sectors were used as the population in the research, the data of which was obtained from the 2019-202 BEI. In collecting samples, this research used criteria in determining the sample so that 54 samples were obtained based on the specified criteria. This research data was analyzed using MRA analysis version 26 with SPSS tools. The results of the research prove that profitability has no effect on stock returns, stock returns are able to influence inflation and company size, inflation is able to strengthen the influence of company size and profitability on stock returns.
IMPROVING THE PERFORMANCE OF SUSTAINABLE HUMAN RESOURCES IN COFFEE BEAN SUPPLY IN THE SATAK COFFEE AGROINDUSTRY, KEDIRI DISTRICT Yunanto, yogi; Kristanti, Desi
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.810

Abstract

The supply of coffee beans in Indonesia involves several stakeholders, namely farmers, collectors and KUB (Joint Business Group). Sustainable supply activities are human, economic, social, environmental and technological resource management activities. The aim of this research is to analyze the sustainability performance of human resources in the supply of coffee beans in Indonesia. The data processing stage is identifying the supply of coffee beans in Indonesia. Analysis of identifying the supply of coffee beans in Indonesia, analysis of added value, measurement and assessment of the sustainable supply performance index for coffee beans. The added value of coffee bean supply was analyzed using the Hayami modification. SCOR-AHP (Supply Chain Operations Reference-Analytical Hierarchy Process) is used to measure the sustainability performance of human resources. The supply status of coffee beans is calculated using the Multi-Dimensional Scaling (MDS) technique with R software. The value added ratio for coffee farmers is low (46.58%) compared to collectors with (71.31%) and KUB (86.35% ). Farmers' supply performance is 71.99% lower than collectors with a value of 88.15% and KUB 86.77%. The economic dimension of sustainability is almost sustainable (78.39), the social dimension is sustainable (89.25), the environmental dimension is almost sustainable (79.63) and the technological dimension is almost sustainable (67.68). The aggregate value of sustainable supply shows 78.72% which means almost sustainable. This research recommends a strategy for building partnerships between coffee farmers and coffee cafes to improve performance and sustainability of the supply of coffee beans.
FACTORS THAT INFLUENCE DEMAND FOR SHARIA FINANCING ON CHANGES IN MSME INCOME IN SUMBAWA DISTRICT : (Case Study on Customers of Bank Syariah Indonesia Sumbawa District Branch) Nuryani, Hanifa Sri
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.816

Abstract

This research aims to determine the factors that influence the demand for sharia financing on increasing MSME income in Sumbawa District (case study of customers of Bank Syariah Indonesia, Sumbawa Regency Branch). The research results are: first, the impact of Bank Syariah Indonesia's sharia system in Sumbawa District shows a significant influence on changes in income of micro, small and medium enterprises (0.000 < 0.05). The factor that causes this is that small and medium micro business actors in Sumbawa District realize that the sharia system will always bring blessings to every business they undertake. Second, the effect of promotion on changes in income of micro, small and medium enterprises in Sumbawa District in the case of Bank Syariah Indonesia in Sumbawa District did not have a significant impact (0.571 > 0.05). The cause of this is that micro, small and medium business actors in Sumbawa District cannot access the internet, in fact the internet network in some places for small, micro and medium business actors is not yet accessible, where promotion of financing products is mostly done online. Third, the influence of trust in Bank Syariah Indonesia, Sumbawa District Branch, has a positive impact on changes in the income of micro, small and medium enterprises (0.006 < 0.05). The factor that causes this is that micro, small and medium enterprises already believe in the systems and products offered by Bank Syariah Indonesia, Sumbawa District Branch, so that the bank and micro, small and medium enterprises are always on time in repaying their loans every month. Fourth, the influence of facilities and services on demand for sharia financing at Bank Syariah Indonesia Sumbawa District Branch for micro, small and medium enterprises does not have a significant impact (0.909 > 0.05). The factor that causes this is the lack of supporting capacity of human resources.
PENGARUH SUKU BUNGA, KEPUASAN NASABAH, DAN KUALITAS LAYANAN TERHADAP LAYANAN LOYALITAS NASABAH BANK SYARIAH Sriyono, Sriyono; Rofila, Jihan
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.818

Abstract

This research aims to test and determine the influence of interest rates, customer satisfaction and service quality on sharia bank customer loyalty services. The type of research used is quantitative. The population and sample in this research are Sharia Bank customers in Indonesia. The sampling technique used was a Likert scale using a saturated sampling technique, so that 100 respondents were obtained. The way to collect data is by distributing questionnaires to respondents who are customers of Sharia Banks in Indonesia. The analytical method used is the data analysis technique used is the classical assumption test and multiple linear regression analysis. The classic assumption test consists of a normality test and a multicollinearity test using the SPSS application. The research results show that (1) interest rates have a positive and significant effect on customer loyalty services, (2) partial customer satisfaction has no effect on customer loyalty services, (3) service quality has a positive and significant effect on customer loyalty services (4) interest rates, customer satisfaction and service quality simultaneously have a positive influence on customer loyalty services of sharia banks in Indonesia.
PENGARUH SOCIAL MEDIA MARKETING DAN ONLINE CUSTOMER REVIEW TERHADAP MINAT BELI : Studi Kasus: E-Commerce Shopee Yantho, Vincent; Wilis, Ratih Anggoro
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.822

Abstract

In 2023, Shopee secures the top spot for the highest web traffic and online transactions in Indonesia. It's important to consider that Shopee's position as the most favored online store among consumers might face challenges from its competitors. One of the key issues impacting the purchasing interest of Shopee's customers is the competitive landscape within the e-commerce, particularly in terms of the diverse marketing strategies every firm employs. This research seeks to explore how Social Media Marketing and Online Customer Review affect purchase interest within the Shopee E-commerce. The study follows an explanatory approach and employs quantitative data. Accidental sampling is the technique used for selecting participants. The research focuses on students majoring in management at Asia Cyber University between 2020 and 2022, totaling 1.243 individuals. The sample size consisted of 92 management students at Asia Cyber University between 2020 and 2022. The data examination involved multiple linear analysis. The result reveals that collectively, Social Media Marketing and Online Customer Review significantly impact purchasing readability in Shopee. Specifically, Social Media Marketing has a substantial and positive influence on purchasing interest, then Online Customer Review also exhibit a significant and positive influence on the purchasing readability of Management Students in Asia Cyber University within Shopee Marketplace.
PENGARUH LINGKUNGAN KERJA NON FISIK DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN PADA BPR NUSA BANDUNG Ardany, Yasmin Tiara; Wijaya, Fanji
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.826

Abstract

The research aims to correlate enthusiasm in completing tasks with various aspects, emphasizing top management's role in formulating compensation policies to enhance overall company values. This study focuses on BPR Nusa Bandung, a financial service institution offering loans to its clients. Through a preliminary survey, observations revealed discomfort among employees, including instances of misappropriation of funds for personal gain. The study's objectives include understanding employee motivation, assessing the non-physical work environment, examining compensation structures, and investigating the combined influence of the non-physical work environment and compensation on employee motivation at BPR Nusa Bandung. Employing a quantitative approach, data was collected using questionnaires and direct observations from 45 employees through a census sampling method. The analysis indicated a significant impact of non-physical work environment and compensation on employee motivation, with a 51% influence collectively. The study contributes insights into the interplay of these factors within the context of BPR Nusa Bandung, emphasizing the importance of addressing the work environment's physical and non-physical aspects to enhance employee motivation.
SOCIAL INVESTMENT: CSR STRATEGY IN THE FIELD OF COMMUNITY DEVELOPMENT BY PT. PLN INDONESIA POWER CILEGON PGU Cantika, Shofa Alya; Siregar, Herlina; Fikri, Ali Nur
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.828

Abstract

When industrialization began in 1930, in line with the world economic recession, there were massive protests from the public demanding company transparency in their operational activities. The term Corporate Social Responsibility or CSR emerged among companies, which was soon followed by legal authority that regulated mandatory CSR for companies and in the 2000s in Indonesia, the term CSR began to be known intensively in social investment through the concept of development. public. The approach used in this research is qualitative with descriptive methods. Through observations and interviews conducted, the research results showed that the social investment carried out by PT. PLN Indonesia Power inventories the community around the company with social service activities, environmental service and other assistance activities through community service and community relations programs and empowers them in various aspects through several programs, such as plasma farmers, Climate Villages, Waste Banks and MSMEs. These three programs are interrelated in maintaining harmony and public trust. So that through these programs, sustainability can be achieved for the company. Key words: social investment, community development, CSR
PEMBINGKAIAN BERITA BOIKOT PRODUK ISRAEL DI MEDIA ONLINE REPUBLIKA.CO.ID Radhitya, Maurizza; Toni , Ahmad
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.829

Abstract

Republika is an online news portal founded by the Muslim community according to its readers. This news website is dominated by news which is dominated by news that contains Islamic elements. The aim of this research is to look for framing elements in 2 news articles written by the online media Republika.co.id. The research method used for analysis is Robert N. Entman's framing model, this analysis model has 4 elements, namely "Define Problems" (defining the problem), "Diagnose Cause" (estimating the cause of the problem), "Make Moral Judgment" (making a moral decision) , and “Suggest Remedies” (emphasizing resolution). The data collection technique used is a documentation collection technique, namely 2 news articles published on December 7 and December 19 2023. In the research results, the two news articles have a narrative telling readers to continue boycotting products affiliated with Israel. Republika Media has an Islamic view on the news it writes. This research is still new and there are still few researchers who have raised the issue or title of boycotts, moreover, the issue of boycotts is still hotly discussed by the public and there are still many media discussing news about the boycott of Israeli products. The researcher hopes that in the future many researchers will discuss the issue of boycotts, this research is still imperfect so that in the future it is hoped that it can be perfected by researchers who are interested in discussing the issue of boycotts using the framing analysis method initiated by any expert.
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UWKS Agustin, Tyssa Amelia Vega; Wany, Eva; Prayitno, Budi
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.841

Abstract

The contemporary work environment underscores the necessity of competition among individuals to enhance skills and expertise in specific fields. Therefore, this study aims to investigate the improvement in skills and expertise, particularly in the context of students' comprehension of accounting. The research focuses on accounting students in the Faculty of Economics and Business at Wijaya Kusuma University Surabaya (UWKS). Employing an associative and quantitative approach, the study utilizes an online questionnaire as the primary instrument for data collection from respondents. The research population includes 51 students, with a sample size of 51 individuals, and 36 respondents provided responses. Classical assumption tests, such as normality, multicollinearity, and heteroskedasticity tests, were applied, along with multiple linear regression for quantitative data analysis. Hypothesis testing involved partial t-tests, simultaneous F-tests, and coefficient of determination assessments. The analysis revealed that emotional intelligence and learning behavior variables each had a positive partial effect. Simultaneously, both significantly influenced students' comprehension levels, as evidenced by a significant F-value (33.338) and a Sig. value lower than 0.05. Thus, both partially and simultaneously, this research demonstrates that emotional intelligence and student learning behavior significantly impact the comprehension levels of students at the Faculty of Economics and Business (FEB) at UWKS.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA Afrida, Fenny
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.843

Abstract

This research aims to examine the influence of financial performance, measured by Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER), on the stock prices of Healthcare companies listed on the Indonesia Stock Exchange during the period 2021-2022. The study employs purposive sampling as the method and adopts a quantitative approach, utilizing secondary data. The results of the research, analyzed through multiple linear regression, indicate that ROA, NPM, and DER do not have a significant impact on stock prices for Healthcare companies listed on the Indonesia Stock Exchange during the period 2021-2022.

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