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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 15 Documents
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Search results for , issue "Vol. 22 No. 3 (2024): May 2024" : 15 Documents clear
STUDI EKSPERIMEN PENENTUAN RISIKO AUDIT DENGAN MEMPERTIMBANGKAN MATERIALITAS DAN ROTASI AUDIT Wardani, Rr. Puruwita; Wibowo , Vivian Angelina Soegiharto; Sabatini , Ester
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.912

Abstract

Penelitian ini merupakan penelitian eksperimen yang menilai risiko audit dengan mempertimbangkan salah saji dan rotasi auditor. Berdasarkan Theory of planned behavior, auditor dalam menentukan suatu risiko audit dipengaruhi oleh sikap, kode etik, serta aturan. Tinggi rendahnya risiko audit berhubungan dengan kesediaan auditor dalam menanggung risiko bahwa laporan keuangan mengandung salah saji material ketika opini wajar tanpa pengecualian telah diberikan, sehingga semakin rendah (tinggi) risiko audit menjelaskan bahwa salah saji yang terdapat di dalam laporan keuangan adalah material (tidak material). Sedangkan rotasi auditor menjelaskan lamanya perikatan audit terhadap klien yang sama. Semakin lama auditor melakukan perikatan audit pada klien yang sama akan menyebabkan klien dapat membaca pola pemeriksaan yang dilakukan oleh auditor tersebut sehingga kecenderungan manipulasi yang dilakukan oleh klien dapat tidak terdeteksi oleh auditor. Hal ini menyebabkan laporan keuangan klien semakin berisiko tinggi sehingga risiko audit semakin rendah. Penelitian ini menggunakan responden mahasiswa S1 yang sedang skripsi. Hasil penelitian ini adalah kesediaan untuk menanggung risiko audit pada laporan keuangan yang mengandung salah saji material lebih rendah dibandingkan pada laporan keuangan yang tidak mengandung salah saji material, serta kesediaan auditor lebih rendah dalam menanggung risiko audit untuk klien dengan akumulasi perikatan 7 tahun atau lebih dibandingkan dengan yang kurang dari 7 tahun.
PERAN PERCEIVED DESIRABILITY DALAM MEMEDIASI HUBUNGAN ANTARA ATTITUDE DENGAN ENTREPRENEURIAL INTENTION Tulipa, Diyah; Sancoko, Aldo Hardi; Rahmawati, Veronika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.917

Abstract

Entrepreneurship is a government program aimed at reducing unemployment and improving welfare. It is also targeted at universities to create independent and entrepreneurial graduates who can become a driving force in running their own businesses and creating jobs for themselves and others. The objective of this study is to assess the entrepreneurial behavior of students in Surabaya who have received entrepreneurship education. The study sample consisted of 103 students selected through purposive sampling based on specific criteria.  The data was analyzed using Smart-PLS software. The results indicate that attitude has a positive and significant impact on perceived desirability, which in turn has a positive and significant impact on entrepreneurial intention. Additionally, attitude has a direct positive and significant impact on entrepreneurial intention, as well as an indirect positive and significant impact through perceived desirability. Perceived Desirability acts as a mediator variable between Attitude and Entrepreneurial Intention. Entrepreneurship is closely linked to planned and actual action. This research model is based on the TPB and SEE models. However, due to limitations in the integration model and this study, the measurement of entrepreneurial behavior is still limited to Entrepreneurial Intention. Therefore, future research should focus on measuring entrepreneurial behavior at the level of direct implementation of entrepreneurial activities  Keywords: attitude, perceived desirability, entrepreneurial intention
PENINGKATAN PENGARUH KINERJA KEUANGAN TERHADAP DINAMIKA HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM DI INDONESIA Hakiki, Moh. Saiful; Putra, Riyan Sisiawan; Arifin, Andi Harmoko; Safitri, Julia; Wibowo, Martino
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.922

Abstract

This research aims to analyze the relationship between commercial bank financial performance, share price dynamics, and the role of profitability as a moderating variable. Data from 47 commercial banks (conventional and sharia) in Indonesia during the period from the first quarter of 2021 to the third quarter of 2023 was used to test the hypothesis. Independent variables include Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO), while the dependent variable is share price dynamics. Profitability, measured through Return On Assets (ROA) and Return On Equity (ROE), is implemented as a moderating variable. The results of the moderated multiple regression analysis show that financial performance does not directly have a significant influence on stock prices. On the other hand, profitability directly has a positive effect on stock prices. Furthermore, profitability strengthens the relationship between financial performance and share prices, indicating that banks with high profitability tend to experience a more significant impact of financial performance on share price changes. Although it only explains 13.4% of share price variability, these findings provide an in-depth understanding of the factors influencing share price dynamics in the banking sector.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA DI INDONESIA Andryano, Ade Fahreza; Fatimah, Atika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.929

Abstract

Life insurance asset growth during the 2018-2022 period fluctuated. The data shows low asset growth in 2018 and 2019, then in 2020 asset growth did not experience growth due to the Covid-19 pandemic. The decline in people's purchasing power and economic uncertainty caused by Covid-19 has led to a decrease in demand for life insurance products. The purpose of this study is to determine the effect of insurance income, investment returns and capital growth on asset growth. This research method uses panel data regression using data from 30 life insurance companies for 5 years, namely 2018 to 2022. The results of this study are that the insurance income variable has a significant effect on the insurance growth variable, the investment return variable has no significant effect on the asset growth variable and the capital growth variable has a negative but significant effect on the asset growth variable. Keyword: Insurance Income, Investment Return, Capital Growth, Asset Growth
STRATEGI PENINGKATAN KINERJA PEGAWAI KANTOR KELURAHAN BATUPAPAN KECAMATAN MAKALE KABUPATEN TANA TORAJA Paliling, Roylianto; Sabandar , Sita Y.; Ma’na , Petrus
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.930

Abstract

Penilaian kinerja sangat penting untuk menilai keberhasilan sebuah organisasi dalam mencapai misinya, terutama di tengah tuntutan masyarakat yang semakin meningkat terhadap pelayanan. Namun, praktik penyediaan layanan seringkali tertinggal dari harapan yang berkembang ini. Penelitian ini berfokus pada strategi, faktor pendukung, dan hambatan dalam meningkatkan kinerja karyawan di Kantor Kelurahan Batupapan Kabupaten Tana Toraja. Dengan melakukan pendekatan kualitatif, kemudian data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Penelitian ini bertujuan untuk mengetahui dan menganalisa strategi dalam meningkatkan kinerja pegawai, termasuk memberikan arahan dan bimbingan yang sesuai dengan Standar Operasional Pekerjaan (SOP). Meskipun upaya tersebut dilakukan, faktor-faktor penghambat tetap ada, seperti jarak tempuh pegawai dari kantor yang menyebabkan keterlambatan dan penempatan jabatan yang tidak sesuai dengan kompetensi. Sebaliknya, faktor pendukung, seperti fasilitas dan infrastruktur yang memenuhi standar SOP, memberikan kontribusi positif. Metode analisis yang digunakan adalah interaktif, yang melibatkan reduksi data, presentasi, dan verifikasi, yang memudahkan dalam menarik kesimpulan. Kesimpulan dari penelitian ini yaitu dengan meningkatkan kinerja pegawai yang memerlukan penanganan terhadap hambatan seperti kendala geografis dan penempatan jabatan yang tidak sesuai, sambil memanfaatkan faktor pendukung seperti ruang kerja yang terlengkap. Penelitian ini memberikan wawasan yang penting untuk mengoptimalkan efektivitas kelurahan dalam memenuhi tuntutan masyarakat yang terus berkembang. Kata Kunci : Strategi ,Peningkatan, Kinerja, Pegawai
PERAN KEBIJAKAN FISKAL DAN MONETER DALAM MENJAGA DAN MENCIPTAKAN STABILITAS PEREKONOMIAN INDONESIA MENURUT PERSPEKTIF ISLAM Britania, Yolanda; Septiani, Dila; Ghibran, Muhammad Heru; Siregar, Pani Akhiruddin
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.932

Abstract

Penelitian ini bertujuan untuk mengetahui apa saja peran dari kebijakan fiskal dan moneter dalam menjaga dan menciptakan stabilitas perekonomian menurut perspektif islam. Dalam hal ini, Stabilitas perekonomian memiliki pengaruh besar terhadap stabilitas negara secara keseluruhan. Stabilitas perekonomian negara sangat dipengaruhi oleh kebijakan ekonomi khususnya kebijakan fiskal dan kebijakan moneter. Kebijakan fiskal dan kebijakan moneter merupakan dua instrument utama yang digunakan pemerintah untuk mencapai tujuan stabilitasi ekonomi. Kebijakan fiskal diperlukan pemerintah untuk perannya dalam mengelola pendapatan dan pengeluaran pajak untuk mempengaruhi kinerja perekonomian suatu negara. Kemudian kebijakan moneter diperlukan perannya untuk mempengaruhi perekonomian dengan cara penambahan dan pengurangan jumlah uang beredar yang biasa disebut dengan penawaran uang yang dilakukan oleh Bank Sentral sebagai pihak otoritas moneter. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan menggunakan kajian Pustaka dengan mengambil referensi dari beberapa jurnal serta artikel terkait yang bersumber dari website atau internet. Hasil penelitian menunjukkan bahwa menurut perspektif islam, Kebijakan fiskal dan Kebijakan moneter memiliki peran yang sangat penting dalam menjaga dan menciptakan stabilitas perekonomian di Indonesia.
ANALISIS PERAMALAN PENJUALAN SINGKONG DENGAN APLIKASI POM-QM (STUDI PADA KELOMPOK PETANI MUDA DI KOTA TARAKAN) Hidayat, Nurul; Fitria, Eka; Sari Chandra, Intan Purnama; Anada, Dhea Rizma; Cahyany, Renilda
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.933

Abstract

Indonesia is an agricultural country whose economy is largely dependent on the agricultural sector. Cassava or cassava, which has the Latin name Manihot esculenta crantz, is a tuber plant that contains lots of carbohydrates. Tarakan Young Farmers are one of the farmer groups who chose cassava to cultivate since the beginning of land clearing. Price fluctuations that often occur in cassava are caused by excessive harvesting and natural disasters such as floods due to rainy weather, including the appearance of fungus on cassava trees which causes a decline in the quality of cassava so that demand decreases. In this case, farmers can take advantage of technological developments, one of which is sales forecasting using analytical tools that can help and make it easier for cassava farmers to predict optimal cassava production so that farmers can reduce the risk of losses due to this. Excessive production compared to market demand. In this research, sales forecasting for the Tarakan Young Farmers group used three forecasting methods, namely the Single Moving Average, Weighted Moving Average and Single Exponential Smoothing methods. The results of sales forecasting for the next period using the best method, namely Single Exponential Smoothing with a = 0.1, is 4.913 Kg.
PENGARUH E-SERVICE QUALITY DAN E-TRUST TERHADAP E-SATISFACTION SERTA DAMPAKNYA E-LOYALTY PENGGUNA E-WALLET OVO DI KOTA MEDAN Abdillah, Malkan Yahya
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.934

Abstract

The purpose of this study was to see how e-service quality and e-trust influence e-satisfaction and e-loyalty directly (direct) and indirectly (indirect) on users of the ovo e-wallet application in Medan, Indonesia. Quantitative methods are used in this study with primary data sources derived from individual respondents. Data processing was carried out using a structural equation model (SEM) which was run with the SmartPLS 3.0 application. The number of samples is 97 respondents who had passed the screening question. The results showed that 1) E-Service Quality has a positive and significant effect on E-Satisfaction, 2) E-Trust has no significant effect on E-Satisfaction, 3) E-Service Quality has a positive and significant effect on E-Loyalty, 4) E-Trust has a positive and significant effect on E-Loyalty, 5) E-Satisfaction has a positive and significant effect on E-Loyalty, 6) Through E-Satisfaction, E-Service Quality has a positive and significant effect on E-Loyalty, 7) E-Satisfaction does not mediate the relationship between E-Trust and E-Loyalty.
PENGARUH INTERAKSI TQM, SISTEM PENGHARGAAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA BBWS SUMATERA VIII PALEMBANG Azizah, Nur; Tripermata, Lukita; Meiriasari, Vhika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.937

Abstract

Success in a company is closely related to the human resources (HR) within it. Therefore, the organization must support all elements of its human resources well, in order to maximize performance by observing total quality management, reward systems, and environmental uncertainty on managerial performance at the Palembang VIII Sumatra River Region Center. This research uses primary data with a Likert scale. The research method used is a quantitative approach with a questionnaire as a data collection method. This research uses a purposive sampling technique. The sample in this study was at the managerial level, namely commitment making officials (PPK) and financial managers, totaling 54 people. Meanwhile, the data analysis method uses SEM-PLS ver. 04.The results of this research indicate that total quality management has a significant positive effect on managerial performance. Furthermore, the reward system has a significant positive effect on managerial performance. Finally, environmental uncertainty has a significant positive effect on managerial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI DALAM PROPERTI REAL ESTATE DIKOTA TANGERANG Anggreyani, Delfi; Rahman, Ghani Abdur; Putri, Tasya Alivia; Dewi, Cynthia Sari
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.939

Abstract

Analisis ini mengkaji variabel-variabel yang mempengaruhi keputusan investasi di sektor properti real estat dengan fokus pada keputusan investasi masyarakat di wilayah Jabodetabek, khususnya di Kota Tangerang. Menurut Teori Perilaku Terencana mengidentifikasi sikap, norma subjektif, perilaku yang dirasakan, toleransi risiko, nilai properti yang dirasakan, dan keengganan dalam praktik ilegal dipertimbangkan sebagai variabel independen yang berpotensi mempengaruhi keputusan investasi. Metode penelitian kuantitatif dengan pengambilan sampel purposive sampling yang digunakan untuk mengumpulkan informasi melalui survei dan analisis informasi dilengkapi dengan menggunakan skala Likert. Tujuan dari analisis ini adalah untuk lebih memahami variabel-variabel yang mempengaruhi keputusan investasi di sektor properti dan real estat untuk masyarakat di wilayah tersebut.

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