cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
Phone
-
Journal Mail Official
lppm@stiemahardhika.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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.
Arjuna Subject : -
Articles 15 Documents
 1   2 
Search results for , issue "Vol. 24 No. 2 (2026): January 2026" : 15 Documents clear
ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS SEBAGAI STRATEGI PENGELOLAAN KAS YANG EFEKTIF PADA PT X Rahmawati, Mutiara Citra Noviyana; Fitriani, Nurul
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1421

Abstract

This study aims to analyze the recording system of cash receipts and disbursements as an effective cash man-agement strategy at PT X. PT X is a manufacturing company that has been a client of KJA AP since 2020. Previously, cash recording was done manually and simp-ly using Excel without clear classification between per-sonal and company funds. After being managed by KJA AP, the recording system still uses Excel but is more structured and accurate due to data verification and transaction classification. The research method used is a qualitative approach with a case study. The results indi-cate that the current system is fairly effective in sup-porting managerial decision-making, although there are still some challenges such as delays and mismatches in transaction evidence. KJA AP conducts physical evi-dence verification, reconfirmation, and transaction clas-sification to address these challenges. To enhance future efficiency, KJA AP plans to develop an integrated digital system as part of an improved cash management strategy.
EVALUASI KINERJA DISTRIBUTOR PT BCD MENGGUNAKAN METODE TOPSIS BERDASARKAN JUMLAH KLAIM DISKON DAN JUMLAH TOKO Tri Astuti, Amanda Rahma; Seputro, Dimas Nugroho Dwi
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1438

Abstract

This study aims to evaluate the performance of PT BCD distributors based on the intensity of discount claims and the number of stores managed. Performance evaluation was conducted using a quantitative approach by combining the Productivity Index (PI) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. The PI method was used as an initial stage to measure productivity per store and filter distributors with the highest claim intensity. Based on the PI calculation results, ten distributors with the highest productivity values were obtained and further analyzed using the TOPSIS method as a multi-criteria decision-making approach. The TOPSIS method was applied through the stages of decision matrix formation, data normalization, criteria weighting, determination of positive and negative ideal solutions, distance calculation, and determination of preference values and distributor rankings. The results of the study show a difference in rankings between the PI and TOPSIS methods, indicating that distributor performance evaluation cannot be based solely on a single ratio indicator. The integration of PI and TOPSIS produces a more comprehensive and objective evaluation framework, which can be used as a basis for managerial decision-making in controlling discount claims and fostering distributor performance.
NILAI PERUSAHAAN: PENGARUH DARI INVESTMENT OPPORTUNITY SET, PERTUMBUHAN LABA, DAN PERTUMBUHAN ASET DIMODERASI UKURAN PERUSAHAAN Fadhilah, Restu; Zulaecha, Hesty Erviani
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1444

Abstract

This study aims to examine and analyze the influence of Investment Opportunity Set, Growth Potential, and Asset Growth on Company Value using Company Size as a moderating variable. The population for this study consisted of 159 companies. The sampling technique used in this study was purposive sampling with a total sample of 27 companies. The data used is quantitative data and consists of secondary data in the form of annual reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study uses regression analysis and panel data analysis using Eviews version 12 to test the proposed hypothesis and determine the accuracy of the estimation model used. The results of this study indicate that investment opportunity sets have an impact on company value, while revenue growth does not have an impact on company value, and asset growth has an impact on company value. The size of the company can moderate the effect of the investment opportunity set on company value, while the size of the company cannot moderate the effect of revenue growth on company value. and the size of the company can influence the impact on.
ANALISIS KUALITAS LAYANAN PADA APLIKASI GRAB INDONESIA BERDASARKAN MODEL SERVICE QUALITY (SERVQUAL) DI JAKARTA Khairunissah, Deva Sasqi; Yusran, Husna Leila; Nurzakiyyah, Ulfah; Zabitha, Wafa
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1445

Abstract

This study aims to analyze the impact of service quality on customer satisfaction among Grab app users in Jakarta. Service quality is measured using the SERVQUAL dimension, which consists of tangibles, reliability, responsiveness, assurance, and empathy, which is widely used to assess user perceptions of digital service performance. With the rapid increase in competition in the online transportation industry, understanding how service quality shapes customer satisfaction is crucial for maintaining user loyalty. Employed a quantitative approach, using an online questionnaire distributed to 128 respondents who actively use Grab services, measured using a Likert scale. The collected data were then processed using validity testing, reliability testing, normality testing, and simple linear regression to examine the correlation between service quality and customer satisfaction. The results showed that all items in both variables were valid and reliable. The data also met the assumption of normality. Improved service quality directly contributes to higher levels of customer satisfaction among Grab users in Jakarta, as demonstrated by the regression results, which showed a positive and significant effect on customer satisfaction, with a high coefficient value and a strong standardized beta value. The study concludes that Grab's competitiveness in the digital transportation sector is highly dependent on consistent service delivery and user-centric improvements.
PERAN KEPEMILIKAN MANAJERIAL MEMODERASI PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, DAN RISIKO LITIGASI TERHADAP PRUDENCE ACCOUNTING Afifah, Desita Nur; Zulaecha, Hesty Erviani
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1447

Abstract

This study aims to examine the effect of growth opportunity, firm size, and litigation risk on accounting prudence, with managerial ownership as moderating variable. A quantitative approach is employed using secondary data from companies in the consumer cyclicals sector, statistical analysis is conducted to test direct relationship among variables and the moderationg role of managerial ownership. The result indicate that growth opportunity has a negative but insignifficant effect on accounting prudence, suggesting that firm with high growth prospect tend to present more optimistic financial reporting. Firm size has a positive and siginifficant effect on accounting prudence, indicating that large firm apply greater conservatism due to stornger external monitoring and higer transparency demands. Litigation risk does not signifficantly affect accounting prudence. Futhermore, managerial ownership signifficantly moderates the relationship between growth opportunity and accounting prudence, as well as strengthes the positives effect on firm size on accounting prudence. However, it does not moderate factors, particulary firm size and managerial ownership structure, play a more dominant role in determining accounting prudence than external factors.
PENERAPAN STRATEGI SEGMENTASI, TARGETING, DAN POSITIONING (STP) TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA CAFÉ LAMANDA SUNGAI PENUH Ayu Lestari, Anggia; Liantifa, Melifia; Abdallah, Zachari
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1449

Abstract

Increasingly fierce business competition requires businesses to implement appropriate marketing strategies to attract and retain consumers. One important strategy in marketing is Segmentation, Targeting, and Positioning (STP). This study aims to analyze the application of STP strategies on consumer purchasing decisions at Café Lamanda Sungai Penuh. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to consumers who had purchased products, then analyzed using descriptive and inferential statistical analysis. The results show that segmentation, targeting, and positioning strategies have a positive and significant effect on consumer purchasing decisions. Among the three variables, positioning has the most dominant influence in shaping consumer perceptions and preferences. These findings indicate that the application of the right STP strategy can increase marketing effectiveness and encourage consumer purchasing decisions. Therefore, business actors are advised to understand market characteristics, determine the appropriate target consumers, and build a strong product image in order to be able to compete sustainably.
DAMPAK PROGRAM PELATIHAN SOFT SKILLS TERHADAP PENINGKATAN KOMPETENSI KARYAWAN Mardiman, Mardiman; Taufik, Taufik; Rasiwan, Iwan; Syahrial, Agan; Hendiyani, Rani; Kusuma, Aditya Bayu
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1452

Abstract

This study aims to analyze the impact of soft skills training programs on improving employee competencies at Kartamulia University Purwakarta, focusing on employees who play crucial roles in daily administrative and operational services. Using a quantitative approach through an online survey of 45 respondents who had participated in the training and worked for at least three months after the training, data were collected through a Likert scale-based questionnaire and analyzed using simple linear regression with SPSS. The results of the study indicate that the soft skills training program has a positive and significant effect on improving employee competence, with a regression coefficient of 0.666 and a coefficient of determination (R²) of 49.8%. Hypothesis testing confirmed that this effect was statistically significant (t-count = 6.682 > t-table = 2.014; p = 0.000). Theoretically, this study provides originality by filling a gap in the literature on soft skills training for employees at private universities in Indonesia, a group that has received little attention in human resource development studies. This study also tested the application of the Kirkpatrick training evaluation model in the context of local educational organizations. From a practical perspective, these findings provide an empirical basis for university management to improve the design and implementation of soft skills training, as well as a reference for other universities, especially private ones.
PENGARUH KOMPENSASI FINANSIAL DAN KOMPENSASI-NON FINANSIAL TERHADAP KNERJA KARYAWAN DI RS MUHAMADIYAH BABAT Darianto, Darianto; Mas'adah, Mas'adah; Mu'ah; Surya Ariefin, Mesra; Sayyid, Mokhtar
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1453

Abstract

This study aims to analyze the effect of financial and non-financial compensation on employee performance at Muhammadiyah Babat Hospital. Employee performance is a key factor in ensuring quality health services and patient satisfaction. This study uses a quantitative approach with an explanatory research method. Data were obtained by distributing questionnaires to hospital employees using proportional sampling techniques. Data analysis was performed using multiple linear regression with the help of SPSS. The results showed that financial compensation had a positive and significant effect on employee performance. Non-financial compensation was also found to have a positive and significant effect on employee performance. Simultaneously, financial and non-financial compensation significantly affect employee performance. These findings indicate that a balanced compensation policy between financial and non-financial aspects is very important in improving hospital employee performance. This study is expected to serve as a basis for hospital management in formulating sustainable human resource management strategies.
STRATEGI PEMASARAN DESTINASI MANGROVE WONOREJO DALAM MENDUKUNG KEBERLANJUTAN EKOWISATA KOTA SURABAYA Sari, Ralita Dewi Kartika; Kurniawati, Ony; Adi, Titok Waskito
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1455

Abstract

The Wonorejo Mangrove Tourism Park has significant potential for development as a leading ecotourism destination in Surabaya due to its important ecological functions and high environmental educational value. However, its management and marketing strategies still need to be strengthened to ensure the area's competitiveness, attract more visitors, and maintain environmental sustainability and community involvement. This research aimed to: (1) identify the strengths and weaknesses influencing promotional efforts for the Wonorejo Mangrove Tourism Park in Surabaya; (2) identify the opportunities and threats that could impact the area's development as a sustainable ecotourism destination; and (3) provide recommendations on the most appropriate marketing strategies to increase its appeal while maintaining the sustainability of this environmentally-based tourism area. The research informants consisted of those with direct understanding of the destination management and development process, namely representatives from the Surabaya City Tourism Office, the Wonorejo Mangrove Tourism Park management, and visitors involved in tourism activities. Based on the analysis results, this study recommends a number of marketing strategies, including strengthening tourist attractions, optimal use of digital promotions, improving facilities and infrastructure, increasing human resource capacity, cross-sector collaboration, sustainable environmental management, and strengthening internal regulations.
KAJIAN LITERATUR REVIEW: STRATEGI PENGEMBANGAN DAN PELATIHAN SDM BERBASIS KOMPETENSI DALAM MENINGKATKAN KINERJA ORGANISASI Faaikoh, Aisy; Berliana, Tri Gita; Adzani, Masita; Nensytazamalik, Agies Perimiari; Hakim, Adi Lukman
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1457

Abstract

This research focuses on the study of competency-based human resource (HR) development and training strategies, with the primary goal of improving overall organizational performance. The research was conducted using a qualitative descriptive approach based on literature review, where data was collected from various academic references, including national journals, scientific books, and research findings related to HR development. The data analysis process was carried out systematically through the stages of information reduction, data presentation, and conclusion drawing, thus obtaining a comprehensive understanding of the most effective HR development and training practices. The results of the study indicate that competency-based training, whether implemented in the workplace or through external programs, can significantly improve employees' technical skills, knowledge, and professional attitudes. Furthermore, the application of SWOT analysis has proven to be an effective tool in identifying strengths, weaknesses, opportunities, and threats that influence the success of HR development programs. The integration of training and career development has also been shown to strengthen employee motivation, loyalty, and productivity. Based on these findings, it can be concluded that competency-based HR development and training is an important investment strategy for organizations, as it not only creates an adaptive and professional workforce but also increases organizational competitiveness amidst global dynamics and ongoing changes in the business environment.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 24 No. 2 (2026): January 2026 Vol. 24 No. 1 (2025): September 2025 Vol. 23 No. 3 (2025): May 2025 Vol. 23 No. 2 (2025): January 2025 Vol. 23 No. 1 (2024): September 2024 Vol. 22 No. 3 (2024): May 2024 Vol. 22 No. 2 (2024): January 2024 Vol. 22 No. 1 (2023): September 2023 Vol. 21 No. 3 (2023): May 2023 Vol. 21 No. 2 (2023): January 2023 Vol. 21 No. 1 (2022): September 2022 Vol. 20 No. 3 (2022): May 2022 Vol. 20 No. 2 (2022): January 2022 Vol. 20 No. 1 (2021): September 2021 Vol. 19 No. 3 (2021): May 2021 Vol. 19 No. 2 (2021): January 2021 Vol. 19 No. 1 (2020): September 2020 Vol 18 No 3 (2020): May 2020 Vol. 18 No. 3 (2020): May 2020 Vol. 18 No. 2 (2020): January 2020 Vol 18 No 2 (2020): January 2020 Vol. 18 No. 1 (2019): September 2019 Vol 18 No 1 (2019): September 2019 Vol. 17 No. 3 (2019): May 2019 Vol 17 No 3 (2019): May 2019 Vol 17 No 2 (2019): January 2019 Vol. 17 No. 2 (2019): January 2019 Vol 17 No 2 (2019): January 2019 Vol 17 No 1 (2018): September 2018 Vol. 17 No. 1 (2018): September 2018 Vol. 16 No. 3 (2018): May 2018 Vol 16 No 3 (2018): May 2018 Vol 16 No 2 (2018): jaNUARY 2018 Vol. 16 No. 1 (2017): September 2017 Vol 16 No 1 (2017): September 2017 More Issue