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wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
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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.
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Articles 468 Documents
ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Fityan Izza Noor Abidin
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.67

Abstract

The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysis technique used is data collection, data reduction, a data display and conclusion drawing / verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI DALAM PENGEMBANGAN USAHA KECIL DAN MENENGAH OTAK-OTAK BANDENG BERBASIS POTENSI DAERAH DI KABUPATEN GRESIK Yayah Atmajawati; Wininatin Khamimah
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.68

Abstract

Usaha kecil dan menengah (UKM) otak-otak bandeng mempunyai peran penting sebagai salah satu penggerak perekonomian Kabupaten Gresik, karena dapat membantu dalam penyerapan tenaga kerja dan upaya pengentasan kemiskinan. Disisi lain, Usaha kecil dan menengah (UKM) otak-otak Bandeng di Kabupaten Gresik mempunyai banyak permasalahan yang dihadapi antara lain: permodalan, pemasaran, produk tidak bisa tahan lama, proses produksi masih manual. Tujuan dari diadakan penelitian ini adalah untuk mengidentifikasi karakteristik UKM otak-otak bandeng di Kabupaten Gresik agar dapat diketahui gambaran atau kondisi aktual yang dihadapi pelaku usaha UKM tersebut. Setelah mendapatkan gambaran atau kondisi aktual, maka dilakukan analisis kondisi lingkungan internal dan eksternal UKM otak-otak bandeng dan pemilihan beberapa alternatif strategi pengembangannya. Kesimpulan dari penelitian ini adalah: Faktor-faktor internal yang digunakan dalam mengembangkan UKM Otak-Otak Bandeng di Kabupaten Gresik adalah: Bahan baku ikan bandeng berlimpah, Tanpa menggunakan bahan kimia dalam proses produksi, Produk sudah dikenal di masyarakat, Konsumsi ikan semakin meningkat, Produk tidak tahan lama, Sumber daya manusia masih rendah tingkat pendidikannya, Modal usaha kecil, Proses produksi masih manual, dan Terbatasnya akses pasar. Sedangkan Faktor-faktor eksternal yang digunakan dalam mengembangkan UKM Otak-Otak Bandeng di Kabupaten Gresik adalah: Dukungan kebijakan Pemerintah Daerah, Pertumbuhan jumlah penduduk semakin meningkat, Budaya membeli oleh-oleh, Gresik sebagai kota wisata dan industri, Persaingan produk otak-otak bandeng semakin ketat, Sulit mendapatkan ikan bandeng yang memiliki spesiikasi berat dan panjang yang ditentukan, Harga bahan baku fluktuatif, tetapi harga jual produk tetap, dan Manajemen keuangan belum teratur
UKURAN DEWAN KOMISARIS DAN PROPORSI DEWAN KOMISARIS INDEPENDEN SEBAGAI DETRMINAN MANAJEMEN LABA Ariyani Ariyani; Rudi Harianto; Putri Zanufa Sari
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.69

Abstract

This study has the aim to obtain empirical evidence about the size of the board of commissioners and the proportion of independent board of directors as a determinant of earnings management. Data analysis techniques used in this study using software assistance in the form of Eviews, data collection used is by purposive sampling method on the food and beverages industry on the Indonesia Stock Exchange with the 2013-2017 study period. Based on the discussion of the results study can be proved that the size of the board have an influence on earnings management and the proportion of independent commissioners has an influence on earnings management.
PENGARUH CITRA MEREK DAN WORD OF MOUTH TERHADAP NIAT BELI KONSUMEN LAPIS KUKUS PAHLAWAN DI SURABAYA Husni Indrawati Wijaya Putri
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.75

Abstract

The purpose of this study was to determine the effect of brand image and word of mouth on the purchase intention of consumers of Lapis Kukus Pahlawan in Surabaya. The variables in this study are brand image (X1), word of mouth (X2), and purchase intention (Y). The population in this study were consumers of the Lapis Kukus Pahlawan in Surabaya. The sample in this study were respondents with the characteristics of consumers of Lapis Kukus Pahlawan, residing or domiciled in Surabaya. The analysis technique uses multiple linear regression. The results of the study showed that brand image and word of mouth had a significant effect on the purchase intention of consumers of Lapis Kukus Pahlawan in Surabaya.
STUDI BAURAN PEMASARAN 4P DALAM KEPUTUSAN PEMBELIAN UNIT LINK PADA PT BHINNEKA LIFE INDONESIA KANTOR CABANG CIKAMPEK, KARAWANG Dian Ikha Pramayanti
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.76

Abstract

Marketing is a business entity activities carried out starting from the process of goods or services to market it to consumers. Marketing has been orienting customer satisfaction. In the marketing process has known the marketing mix, that collection of factors was used enterprises to achieve marketing objectives in the target market. One of the companies appling the marketing mix, is the insurance. In the insurance companies are non-conventional products was known as unit link. That is a product provides the dual purpose of protection (insurance) and investment. The author conducted research at PT Bhinneka Life Indonesia Cikampek Branch Office, with the aim to identify and determine the marketing mix 4P (product, price, process, promotion) that influence purchase decisions products unit link. As well as the most dominant factors selected by respondents. The research method was quantitative the data, obtaining in the form of numbers. The research distributed questionnaires for 45 samples as respondents. The sampling of technique used total sampling technique. In the calculation, the authors used a Likert scale with a score of 1-5 and a scale to determine the category of each factor and statements. Each factor has a three statement. On the of factors product was obtained an average score of 186, factors price was obtained an average score of 177, a factors process was obtained an average score of 179.33, and the factors of promotion was obtained an average score 159.66. All of the factor were in the scale range 153-188, that mean was the category of "agree". This means all of respondents agreed the statements that all the factors influenced purchase decisions unit link at PT Bhinneka Life Indonesia Cikampek Branch Office. While most dominant factors were selected by respondents as factors purchase decision as product earned an average score of 186 in the category of "agree".
DAMPAK MEDIA INSTAGRAM DAN KUALITAS PRODUK PADA MINAT PEMBELIAN FROZEN EMPAL Sheila Rosalind Soeprapto; Tina Melinda
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.78

Abstract

This study aims to examine the influence of Instagram promotion and product quality on the purchase intention of Bibik Empal. This study employs purposive sampling to select 115 people as samples from the research population, which consists of Bibik Empal daily catering consumers. Multiple Linear Regression is used as data analysis technique with the help of SPSS software. Research results indicate that Instagram and product quality significantly affect the purchase intention of Bibik Empal, both partially and simultaneously.
PEMBERDAYAAN MARKETING COMMUNICATION PADA PERUSAHAAN GEMILANG LIMA JAYA Liliana Dewi; Tirza Natalia Saputro
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.79

Abstract

Gemilang Lima Jaya (GLJ) has done such a word of mouth promotion, personal selling, sales promotion, and advertising. But in fact, GLJ generates sales is low due to lack of brand awareness on a sandal with a brand of NIMS. The purpose of this study was to evaluate communication marketing that can support GLJ’s brand awareness. This type of research is a qualitative method with semi structured interviews with GLJ’s consumers, CEO of GLJ, lecturers who supervise the project and experts, and documentation in collecting data. The results showed that (1) the overall that marketing communication applied in support of brand awareness GLJ is still not effective (2) factor marketing communication that supports brand awareness is advertising. (2) Advertising and personal selling GLJ yet effective, the need for evaluation in improvingInstagram such as posting the supporting images and increase the intensity of advertising. Personal selling by increasing design stand, do partnership, and doexhibition surveys. (3) Word of mouth and sales promotion has been running quite effectively. Still, Word of mouth needs evaluation by expanding markets outside the community. Sales Promotion is in compliance with the target market GLJ, yet still needs to be improved by offeringpromotional goods such as stamp and voucher.
PERAN INDIVIDUAL INNOVATION CAPABILITY, MOTIVASI INTRINSIK, DAN SELF-EFFICACY TERHADAP KINERJA INDIVIDU DALAM ORGANISASI MAHASISWA Jessica Fiona Kimberly; Dimas Bagus Prakoso; Tommy Christian Efrata
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.80

Abstract

The successful accomplishment of organizational goals, targets, and work programs is closely related to the organization's human resources. Any evaluation regarding organizational performance is likely to involve the accomplishment of the organization's vision, mission, and work programs. Such evaluation is conducted by the human resources within the organization. Therefore, the purpose of this research is to determine the influence of individual innovation capability, intrinsic motivation, and self-efficacy on the student organizations' individual performance at Ciputra University. Proportional random sampling is used to select 265 respondents as research samples, while Multiple Linear Regression analysis is used to analyze the research data. The results of the hypothesis tests can be summarized as follows: (1) Individual Innovation Capability significantly influences Individual Performance; (2) Intrinsic Motivation significantly influences Individual Performance; and (3) Self-efficacy significantly influences Individual Performance. The findings of this research can be used as a reference for the organization to improve the individual performances in the future
PENINGKATAN EKONOMI DESA MELALUI WISATA ALAM: (Studi Kasus Desa Wonosari Kecamatan Grujugan Kabupaten Bondowoso) Irtifah Irtifah; Moh Idil Ghufron
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.81

Abstract

A tour is industry influencing society economy and prospesity level. Creativity and innovation is necessary for the management and preservation of tour to keep existing andinviting more the tourist. The porpuse of this research is to analize development and rising level of village economy by observing the varietyof natural potential in the village, the development is done in stage by the porpuse to increase the amount of taurist, by the qualitative method, the data collection is by interviwing the tour manager. This research succeeds to prove the development and rising level of the village economy influenced by the level of village real income. It is different montly for about 3,4 million and the village is wonosari grujugan bondowoso. In brief, every village has a different potential. The thinking, skill and coperation of society with Indonesia forestry side to develop nature potential which has special caracteristic and the interest of lokal or international tourits
ANALISIS PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA: (Studi Pada Perusahaan Astra Otoparts, Astra International, Dan Bata Tahun 2013-2017) Edi Sugiarto; Muhammad Galang Pradana; Abid Muhtarom
Media Mahardhika Vol. 17 No. 2 (2019): January 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i2.82

Abstract

Analisis fundamental adalah analisis yang sering digunakan untuk melakukan pendekatan dalam memprediksi perubahan ata fluktuasi harga saham suatu perusahaan. Masalah yang dicantumkan pada penelitian ini adalah bagaimana pengaruh Return On Asset, Return On Equity, Return On Investment, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin (ROA, ROE, ROI, GPM, OPM, NPM) terhadap harga saham pada perusahaan manufaktur di Bursa Efek Indonesia. Dengan menjadikan laporan keuangan Astra Otoparts, Astra International, dan Bata periode 2013-2017 sebagai sampel. Metode penelitian adalah dengan kuantitatif deskriptif. Analisis data dilakukan dengan regresi linier berganda dengan menggunakan metode terkait sedemikian rupa. Hasil analisis regresi linier berganda menunjukkan bahwa Return On Equity (X2), Return On Investment (X3), Gross Profit Margin (X4), dan Net Profit Margin (X6) berpengaruh signifikan dan positif terhadap harga saham. Return On Asset (X1) dan Operating Profit Margin (X5) berpengaruh signifikan dan negatif terhadap harga saham. Sedangkan seluruh variabel X bersama-sama atau secara simultan berpengaruh terhadap harga saham. Net Profit Margin (X6) menjadi variabel dominan yang mempengaruhi harga saham.