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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. 23 No. 3 (2025): May 2025" : 15 Documents clear
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN BUKALAPAK TAHUN 2020-2023 Fitriani, Rahma; Manda, Gusganda Suria
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1245

Abstract

The purpose of this study was to determine the financial performance of PT Bukalapak.com Tbk in terms of financial ratio analysis. This type of research is descriptive quantitative. The type of data used is the company's annual financial report data for 2020-2023. The secondary data source is the Financial Statements of PT Bukalapak.com Tbk for 2020-2023 from https://www/idx.co.id. The population and sample of this study are the company's financial statements at PT Bukalapak.com Tbk for 2020-2023. By using a horizontal analysis method of financial analysis, which includes liquidity ratios, leverage ratios and profitability ratios. The results showed that PT Bukalapak.com Tbk based on financial ratios, researchers can find out that the leverage ratio produces good performance, while the liquidity and profitability ratios show poor performance.
ANALISIS IMPLEMENTASI KEBIJAKAN TINGKAT KOMPONEN DALAM NEGERI (TKDN) DAN KENAIKAN PERSENTASE PAJAK PENGHASILAN 22 TERHADAP PENURUNAN NILAI IMPOR DI INDONESIA Caroline, Elizabeth; Wany, Eva
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1250

Abstract

This research aims to determine the implementation of the Domestic Component Level Policy (TKDN) and the 22 Percentage Increase in Income Tax on Import Value in Indonesia. This research uses non-interactive qualitative methods with secondary data from the Central Statistics Agency which is directly related to import values and statutory regulations. This research uses a qualitative case study approach with a literature review as a literature study. The research results state that the TKDN Policy and the increase in PPh Article 22 are the right steps to reduce dependence on imports and encourage domestic industrial growth. This can be seen from the data on the value of imports from 2022-2023 which has experienced a decline.
PENGARUH GAYA KEPEMIMPINAN DAN PELATIHAN TERHADAP KINERJA KARYAWAN DI BANK NAGARI KOTO BARU KABUPATEN DHARMASRAYA Anggraini, Widya; Kencana, Anggia Putri
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1255

Abstract

This research is motivated by employee performance caused by leadership style and training at Nagari Koto Baru bank, Dharmasraya Regency. The purpose of this study was to determine the effect of leadership style and training on employee performance at Nagari Koto Baru bank, Dharmasraya Regency. The method used in this research is descriptive quantitative. Data collection techniques by distributing questionnaires to 50 respondents measured by a Likert scale. The analysis technique uses multiple linear regression analysis with the help of SPSS 21 then described descriptively. The results showed that (1) there is an influence of leadership style on employee performance as evidenced by the t value of the leadership style variable count greater than the t table of 6.948>2.011 or a significance level smaller than 0.05; (2) there is an influence of training on employee performance as evidenced by the t value of the training variable count greater than the t table of 3.953>2.011 or a significance level smaller than 0.05.
PENGARUH EFFECTIVE COMMUNICATION DAN MOTIVATION TERHADAP SELF DEVELOPMENT DI LINGKUNGAN KAMPUS: Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bandar Lampung Fiqih, Muhammad Rizvy Al; Dunan, Hendri
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1258

Abstract

As individuals who undergo education at the university level, students as the nation's successors must have a strong foundation in self-development in order to compete in the outside world, good self-development is obtained from the process of effective communication and motivation. This study was conducted to analyze whether effective communication and motivation have a major influence on self-development studies of students of the Faculty of Economics and Business, Bandar Lampung University. The type of research method applies a quantitative approach with a sampling of 73 respondents. The method used is multiple linear regression analysis. With the results stating that effective communication and motivation have a large and significant effect on self-development partially and simultaneously on students of the Faculty of Economics and Business, Bandar Lampung University.
PENGARUH WORK LIFE BALANCE DAN WORK ENGAGEMENT TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA KARYAWAN: (Studi Pada PT Sumber Kurnia Alam Bandar Lampung) Dunan, Hendri; Paolo, Clarissa Chandra
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1259

Abstract

Knowing whether work balance and involvement affect employee performance through job satisfaction at PT Sumber Kurnia Alam Bandar Lampung, this research was conducted. This type of research is quantitative and there are 40 questionnaires filled out by employees of PT Sumber Kurnia Alam Bandar Lampung office. Data analysis through path analysis and applying SEM through PLS 4.0 software. Based on the findings, work balance has a negative and moderate effect on employee performance, work involvement has a positive and moderate effect, work balance has a positive and significant effect on job satisfaction, as well as work involvement, job satisfaction has a significant and positive effect on employee performance, work balance variables on performance have a significant indirect effect on job satisfaction, and work involvement variables do not have a mediating effect but, have a direct effect on employee performance.
PENGARUH SERVICE QUALITY DAN INTERPERSONAL COMMUNICATION TERHADAP KEPUASAN KONSUMEN: Studi Pada Showroom Hartono Mobil Dunan, Hendri; Hartono, Celine Viona
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1262

Abstract

People's lives today have undergone major changes compared to the past, especially due to the rapid advancement of technology, changing trends and consumer preferences in the automotive industry are often influenced by external factors such as government policies, economic conditions and technological innovation. “This study was conducted to determine the effect of Service Quality and Interpersonal Communication on customer satisfaction of Hartono car showroom. The method in this study is quantitative and there are 49 respondents who are Hartono showroom consumers. Data analysis through Statistical Package for the Social Sciences (SPSS). The result is that Service Quality has no effect on customer satisfaction. Interpersonal Communication has a positive and significant effect on Customer Satisfaction, Service Quality and Interpersonal Communication together, have a positive influence on Customer Satisfaction.
PENGARUH MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN PENGEMBANGAN KARIR SEBAGAI VARIABEL INTERVENING PADA UNIVERSITAS “XYZ” DI SURABAYA Rahayu, Tri Annisa Setya; Fatimah, Nuzulul; Putra, Riyan Sisiawan
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1271

Abstract

This study aims to analyze the effect of work motivation on employee performance, with career development as an intervening variable at XYZ University in Surabaya. This research adopts a quantitative approach using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method and involves 143 education personnel as the sample. Data were collected through a structured questionnaire and analyzed using SmartPLS software. The results show that work motivation has a positive and significant effect on career development, indicating that highly motivated education personnel are more responsive to career development opportunities. Career development is also proven to have a significant impact on employee performance, suggesting that a well-structured career development program can enhance work quality. Work motivation has a direct influence on performance, demonstrating that high motivation drives employee productivity and responsibility. Furthermore, career development significantly mediates the relationship between work motivation and performance, implying that work motivation has a greater impact on performance in the presence of effective career development. This study concludes that the synergy between work motivation and career development is crucial for improving the performance of education personnel at XYZ University. It is recommended that the organization provide transparent and equitable career development programs and foster a work environment that supports motivation. This study offers practical contributions to human resource management in the higher education sector.
PENGARUH VISUAL MERCHANDISING DAN STORE ATMOSPHERE TERHADAP IMPULSE BUYING MELALUI POSITIVE EMOTION Kusmayadi, Andri; Fitrian, Devi Arum
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1307

Abstract

Impulse buying contributes greatly to a company's revenue and profitability, making it one of the most important elements for a business. With the existence of impulse buying, retail stores in Indonesia offer various advantages in providing attractive services to consumers. One of the factors that can influence impulse buying is visual merchandising, store atmosphere, and positive emotion. This research uses a purposive sampling technique, where the sample method used is Non-Probability Sampling. The data analysis technique used in this research uses Partial Least Square. PLS testing uses two models, namely the outer model test and the inner model test. Outer model testing consists of validity tests including convergent validity and discriminant validity, while reliability tests include composite reliability and Cronbach's alpha. Inner model testing consists of goodness of fit and path coefficient. The results of this research are, Visual merchandising has a positive effect on positive emotion, store atmosphere has a positive effect on positive emotion, visual merchandising has a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, visual merchandising has no effect on impulse buying through positive emotion and store atmosphere has no effect on impulse buying through positive emotion. It is hoped that this research can contribute to the theoretical/scientific level of management and also increase sales at KKV stores in the DKI Jakarta area.
SISTEM INFORMASI AKUNTANSI UNTUK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) : PENGHAMBAT ATAU SOLUSI? (Studi Kasus Usaha Kecil dan Menengah di Kabupaten Jember) Mustofa, Ahmad; Setyawan, Bimo; Azaro, Khoirin; Khoirunisa, Rizqi; Kurnia, Lely Indah
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1311

Abstract

Indonesia's economic structure is dominated by Micro, Small, and Medium Enterprises (MSMEs), which play a strategic role in economic growth and poverty alleviation. The implementation of accounting information systems in MSMEs is a crucial issue in improving financial management efficiency and transparency. This study aims to explore the challenges and successes of implementing accounting information systems in MSMEs in Jember Regency. The research method used is qualitative with an exploratory approach. Data were collected through interviews and observations on three types of MSMEs: service, trade, and manufacturing. The results show that business scale, management support, and the level of education and training influence the successful implementation of accounting information systems. MSME actors generally recognize the benefits of digitalization in financial record-keeping, but there is a gap in understanding applicable accounting standards. Other factors, such as limited human resources and perceptions of system complexity, also pose challenges in the adoption of accounting information systems. This study recommends enhancing education and training programs for MSME actors to improve their understanding and adoption of optimal accounting systems.
FINANCIAL LITERACY VS BUY NOW PAY LATER: APAKAH GAYA HIDUP KONSUMTIF GEN Z MEMPERKUAT ATAU MEMPERLEMAH? Khoirunisa, Rizqi; Mustofa, Ahmad; Setyawan, Bimo; Kurnia, Lely Indah
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1313

Abstract

This study aims to analyze the influence of financial literacy on the use of Buy Now Pay Later (BNPL) services among Generation Z and examine the moderating role of a consumptive lifestyle in this relationship. The research employs a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected from 110 Generation Z respondents in Lumajang Regency who had used BNPL services through an online questionnaire. Data analysis was conducted using SmartPLS 4.0 to test the relationships between variables. The results indicate that financial literacy has a significant negative effect on BNPL usage, and a consumptive lifestyle weakens the negative impact of financial literacy on BNPL usage. The implications of these findings suggest the need for financial education strategies that focus more on controlling consumptive behavior, as well as stricter regulations on BNPL services to prevent increased debt among Generation Z.

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