cover
Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
Phone
-
Journal Mail Official
lppm@stiemahardhika.ac.id
Editorial Address
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Location
Kota surabaya,
Jawa timur
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.
Arjuna Subject : -
Articles 468 Documents
SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Putri, Diana Rino; Eltivia, Nurafni; Kamayanti, Ari; Jaswadi, Jaswadi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.147 KB) | DOI: 10.29062/mahardika.v18i3.184

Abstract

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Prasetyo, Hendra Dwi
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.971 KB) | DOI: 10.29062/mahardika.v17i3.98

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor  pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.
PENGARUH SISTEM MANAJEMEN REKRUITMEN, EMPLOYEE ENGAGEMENT, KOMPENSASI TERHADAP MOTIVASI KERJA UNTUK MENINGKATKAN KINERJA KARYAWAN PADA PERUSAHAAN EXPEDISI DI KECAMATAN PABEAN CANTIKAN SURABAYA Ardillah, Sandiatul
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.76 KB) | DOI: 10.29062/mahardika.v18i3.175

Abstract

This study was conducted to determine and analyze the effect of the recruitment management system, employee engagement, compensation for work motivation to improve employee performance at expedition companies in the Surabaya sub-district customs in Surabaya. Sampling was done by purposive sampling technique as many as 75 respondents from the total population. Data analysis techniques used were hypothesis testing, descriptive analysis, validity testing and reliability testing that began with questionnaires. describe the general description of the object of research, the results of questionnaire testing, the results of the description of variables, and the results of data management using SEM-PLS. the results of this study indicate that the recruitment management system, employee engagement and compensation have a significant effect on work motivation. The results of this study also show that the recruitment management system has no significant effect on employee performance and the results of this study also show that employee engagement, compensation and work motivation have a significant effect on the performance of employees at expedition companies in the customs sub-district of Surabaya surabaya.
BERPIKIR KRITIS DAN BERPIKIR KREATIF PEKERJA PEREMPUAN DI SURABAYA UNTUK KESEJAHTERAAN KELUARGA MELALUI PENINGKATAN KUALITAS HIDUP KELUARGA Dewi, Rina; Wiratna, Wiratna
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.99 KB) | DOI: 10.29062/mahardika.v18i3.166

Abstract

The purpose of this study is to look at the effect of critical thinking and creative thinking on family welfare through intervening variables of quality of life in women workers in Surabaya. The concept of a research framework is built on understanding existing theories about critical thinking, creative thinking and reconstruction of family welfare through the quality of family life. This study consisted of 305 samples of female workers in Surabaya who had school-age children. Data obtained from questionnaires distributed to respondents. Using Structural Equation Modeling statistical modeling techniques, with Stata 14 Software. Critical thinking and creative thinking are needed for women workers to be able to do time, mind and energy management for office work and household chores so that a better quality of life will ultimately lead to family welfare. From this study the results were obtained the first model Y = 0.51 X1 + 0.47 X2, which means that exogenous variables consisting of critical thinking (X1) and creative thinking have a positive and significant effect on intervening endogenous variables, namely quality of life (Y) The Second Model Z = 0.93 Y which means the quality of life variable (Y) has a positive and significant effect on the dependent variable namely family welfare (Z). All latent variable indicators have a positive and significant effect with z values> 1.96. This research illustrates the importance of critical thinking and creative thinking for women workers in fighting for the quality of family life in order to achieve a prosperous family. This cannot be formed quickly, it takes time to continue to enrich themselves with new knowledge and insights.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK SMARTPHONE OPPO DJ, Yunni Rusmawati
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.482 KB) | DOI: 10.29062/mahardika.v17i3.103

Abstract

Penelitian ini bertujuan untuk mengetahui faktor kualitas produk, promosi  berpengaruh secara parsial maupun simultan terhadap keputusan pembelian produk smartphone oppo studi kasus di kecamatan karanggeneng lamongan serta untuk mengetahui faktor kualitas produk dan promosi, mana yang lebih dominan berpengaruh terhadap keputusan pembelian produk smartphone oppo di kecamatan karanggeneng lamongan. Hasil uji regresi menunjukan bahwa variabel kualitas produk dan promosi berpengaruh positif dan signifikan terhadap keputusan pembelian. Sedangkan variabel yang dominan pengaruhnya terhadap keputusan pembelian adalah kualitas produk. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa kualitas produk dan promosi berpengaruh positif terhadap keputusan pembelian produk smartphone oppo di Kecamatan Karanggeneng Lamongan.
PROFITABILITY MEDIATES THE EFFECT OF INVESTMENT DECISIONS ON COMPANY OF VALUE Santoso, Aprih
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.888 KB) | DOI: 10.29062/mahardika.v18i3.180

Abstract

The objectives of this study are: analyze and empirically test the effect of investment decisions on the profitability of going public insurance companies listed on the Indonesia Stock Exchange in 2013-2018; analyze and empirically test the effect of investment decisions on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 and analyze and test empirically the effect of profitability on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The type of data used is secondary data in the form of annual financial statements of listed companies listed on the Indonesia Stock Exchange. The population of this research is publicly listed insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The sampling technique was carried out using purposive sampling, the sample of which went public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 totaling 60 issuers. Data analysis techniques used are descriptive statistical tests, classic assumption tests, multiple linear regression tests, mediation variable tests and model feasibility tests. Based on the results of research testing concluded that: (1) Investment decisions have a negative and significant effect on profitability. (2) Investment decisions have a positive and significant effect on company value. (3) Profitability has a positive and significant effect on firm value. (4) Profitability cannot mediate between investment decisions and firm value. Variation of investment and profitability decision variables used in this model is able to explain variations in the variable value of companies going public insurance listed on the Indonesia Stock Exchange 2013-2018 64%, while the rest is influenced or explained by other variables not included in this research model.
PERANCANGAN STRATEGI DENGAN PENDEKATAN MULTI CRITERIA DECISION MAKING DALAM RANGKA PENGEMBANGAN KAMPUNG UKM TAS DI GADUKAN SURABAYA Hindratmo, Astria
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.638 KB) | DOI: 10.29062/mahardika.v17i3.94

Abstract

The role of SMEs in Indonesia in the country's economy is very important. Because the development of SMEs in Indonesia is quite rapid where almost one million per year. However, many problems in the development of SMEs have even led to bankruptcy. This research has the aim of obtaining an appropriate strategy to develop SMEs especially for SMEs which are included in the superior SMEs villages such as the SMEs bag in Gadukan Surabaya. Hopefully in the future the strategy can be implemented for other SMEs in the city of Surabaya. The method used in this study is using the Delphi method for identification of factors, factor evaluation using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE), designing alternative strategies with SWOT analysis, positioning SMEs with a grand strategy matrix, and selecting strategies that right with the Analytical Hierarchy Process (AHP) method. The results obtained in this study are getting 5 strength factors, 7 weakness factors, 6 opportunity factors, and 5 threat factors. Produce 18 alternative strategies resulting from the SWOT analysis. The position of SMEs in the Grand Strategy matrix quadrant is in Quadrant I. The results of the prioritized strategy determination by the AHP method, namely the SMEs bag strategy need to collaborate with the Tourism Office to make the village Gadukan a tourist shopping place for tourists who come to Surabaya.
MEMBANGUN HELPING BEHAVIOR MELALUI SISTEM TANGGUNG RENTENG DI KOPERASI WANITA SETIA BHAKTI WANITA JAWA TIMUR Suwangsih, Iwang
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.509 KB) | DOI: 10.29062/mahardika.v18i3.171

Abstract

The purpose of this research is to know how helping behavior is made in Women Cooperative, Setia Bhakti Wanita Jawa Timur. This research is qualitative research with descriptive design. The data can be collected by interview many resources as one of founder this cooperative, leaders and assistant leaders, group coordinators, members and employees of this cooperative. The finding of this research is that helping behavior can be made because this cooperative uses joint responsibility system not only as a system to manage the cooperative business but it is used as organizational culture of this cooperative. So each people in this cooperative must do this organizational culture in daily life.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR YANG MELAKUKAN HEDGING DI BURSA EFEK INDONESIA Suprihandari, Miya Dewi; Masyhuri, Mohammad Ali; Pristiwantiyasih, Pristiwantiyasih
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.405 KB) | DOI: 10.29062/mahardika.v17i3.108

Abstract

Tujuan penelitian ini adalah untuk menganalisis peningkatan kinerja keuangan dan ada tidaknya perbedaan secara signifikan antara perusahaan yang melakukan hedging dengan perusahaan yang tidak melakukan hedging. Obyek penelitian adalah perusahaan manufaktur yang melakukan hedging dan yang tidak melakukan hedging tahun 2012 sampai dengan tahun 2014 yang listed di Bursa Efek Indonesia. Perusahaan yang melakukan hedging berjumlah 20 perusahaan. Total sampel penelitian berjumlah 40 perusahaan manufaktur yang dipilih berdasarkan kriteria-kriteria yang telah ditentukan. Pengukuran kinerja keuangan dengan menggunakan rasio keuangan yang terdiri dari Ratio Earning Per Share (EPS), Current Ratio (CR), Quick Ratio (QR), Return On Assets (ROA), dan Return On Equity (ROE). Selanjutnya diuji dengan menggunakan Independent sample t-test, bila data pada rasio berdistribusi normal, tetapi bila data pada rasio berdistribusi tidak normal maka diuji dengan menggunakan uji Mann-Whitney.Hasil analisis menunjukkan terdapat perbedaan yang signifikan antara perusahaan yang melakukan hedging dengan perusahaan non hedging untuk periode 3 tahun pengamatan. Berdasarkan analisis memberikan indikasi adanya peningkatan kinerja keuangan pada perusahaan yang melakukan hedging secara signifikan bila dibandingjan dengan perusahaan yang tidak melakukan hedging dengan melibatkan kurs valas sangat penting.
WORK FAMILY CONFLICT CIRCLES AND THEIR IMPACT ON WORKPLACE DEVIANCE FOR WORKING COUPLES Sayyida, Sayyida; Untarini, Nindria
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.022 KB) | DOI: 10.29062/mahardika.v18i3.185

Abstract

Gender equality and the necessities of life in this era require many couples working both husband and wife. This has an impact on work family conflicts resulting from an imbalance between work and family responsibilities. This research aims to review various references related to work family conflict perceived by the working couples and their effect on production deviance. The results of the review indicate the existence of work family conflict circles that occur in workers ie work family conflict incumbent influenced by work family conflict partner and work family conflict incumbent and partner influenced by  work family conflict leader. and than work family conflict have impact on production deviance moderated by age and gender.

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