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wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
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lppm@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
SHOPPING MOTIVATIONS AND THEIR INFLUENCE ON SHOPPING EXPERIENCE IN SUNRISE MALL MOJOKERTO Cucu Hayati
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.v17i2.83

Abstract

The main focus of this study is shopping motivation. In particular, the study aims to investigate the relationship between shopping motivation of shoppers and the experience of shoppers when shopping in Sunrise Mall. This study explores shopping motivation by examining their hedonic and utilitarian motivations behind shopping and cross-analyzing it with social characteristic the society. By clustering the shopping motivation of shopper in Sunrise Mall, we will understand what kind of experience the visitors need and hope to be realized while doing shopping. The methodology of this study is quantitative analysis, as the research problems are exploratory in nature and rely on deductive inquiry. The survey activities were held on weekdays and weekend. The correspondent analysis was done through Cross-tabulation Analysis and Cluster Analysis using “K-Means Cluster” method through SPSS 21. The research brings up the indication that shopper in Sunrise Mall Mojokerto have high motivation as hedonic buyer. Results showed inner city consumers to have higher hedonic motivations for shopping compared to outer city consumers. The findings suggest that Sunrise Mall provides as an important outlet or tenants for inner city consumers who have stronger tendencies to find experiences such as entertainment, intellectual stimulation, and social gathering.Cluster analysis for hedonic and utilitarian shopping motivations produced five consumer clusters: (1). Recreational Shopper, (2). Economic Shopper, (3). Ethical Shopper, (4). Personalized Shopper and (5). Apathetic Shopper.
ANALISIS PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN MENGGUNAKAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING: (Studi Kasus Pada PT. SUPARMA Tbk) Nuning Nurna Dewi
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.v17i2.84

Abstract

The aim of this study is to examine the effect of leadership style and work environment to work motivation to improve employee performance. The approach used is quantitative parametric method of Structural Equation Model. The study object is the production employees of PT Suparma Tbk. The results showed leadership style has positive but not significant effect on work motivation; work environment has positive and significant effect on employee motivation; leadership style has negative but not significant effect on employee performance; the working environment is not significant positive effect on employee performance; and motivation has positive and significant effect on employee performance. Work Motivation as intervening variable (Y), is able to be explained by exogenous variables leadership style variable (X1) and Work environment (X2) by 55.4%, and the remaining 44.6% is explaiened by variables outside the models. Whereas endogenous variables, employee performance (Z) which is explained by the work motivation variable (Y), work environment (X1), and the style of leadership (X2) amounted to 94.1%, and the remaining 5.9% is explained by variables outside the model. With the calculation of sub-structural equation 1 is Y = 0,053X_1 + 1,065X_2 + 0,833, and the calculation of substructural equation 2 is Z = -0,193X_1 + 0,529X_2 + 0,723Y + 0.338.
PERHITUNGAN BIAYA PENDIDIKAN PER PESERTA DIDIK DAN DAMPAKNYA TERHADAP DAYA SAING: (Studi kasus di Pondok Modern Al-Rifa’ie 2 Gondanglegi) Erin Hartutik; Umi Muawanah; Endang Suswati
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.v17i2.85

Abstract

Tujuan penelitian ini adalah: i) untuk menghitung besarnya biaya pendidikan per peserta didik dengan pendekatan activity based costing (ABC) di Pondok Modern Al-Rifa’ie 2 mulai PAUD, SD, SMP, SMA dan SMK; ii) untuk menganalisis dampaknya terhadap daya saing di Pondok Modern Al-Rifa’ie 2 Gondanglegi Malang. Penelitian ini merupakan penelitian studi kasus dengan metode kuantitatif deskriptif. Analisis kuantitatif deskriptif dilakukan untuk memaparkan perhitungan biaya operasional pendidikan per peserta didik dengan pendekatan activity based costing (ABC). Teknik pengumpulan data dengan observasi. Hasil Penelitian menunjukkan bahwa perhitungan biaya pendidikan di identifikasi aktivitas penyelenggaraannya yang menghasilkan biaya operasional per peserta didik per tahun di Pondok Modern Al-Rifa’ie 2 mulai unit pendidikan: i) PAUD Rp.3.620.512, ii) SD Rp.5.927.690, iii) SMP Rp. 3.384.187, SMA iv) Rp. 6.926.608, v) SMK Rp. 9.061.897. Biaya pendidikan dalam penelitian ini di nilai berdasarkan harga (SPP) dan kualitas kelulusan NUN yang hubungannya tidak secara langsung terhadap daya saing. Dimana daya saing ini sebagai pengembangan di semua lini dalam organisasi baik dari harga SPP maupun kualitas kelulusan NUN. Apabila dinilai dari harga SPP naik dari tahun ke tahun harapannya jumlah peserta didik juga naik. Dan juga kualitas kelulusan NUN peserta didik setiap tahun juga mengalami hasil yang meningkat.
IMPLEMENTASI PAIKEM PENGARUHNYA TERHADAP KOMPETENSI, KUALITAS, EFISIENSI DAN EFEKTIVITAS PEMBELAJARAN Indrayati Indrayati
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.v17i2.86

Abstract

The research aimed at developing and implementing the PAIKEM method with Student centered learning, Project Based Learningand cooperative learning, effective learning, fun Learningso the learning in the accounting department able to produce high quality human resources so able to compete in the global or international market. The research method was quantitative with data collection by using interview, questionnaire, documentation, triangulation from class room action research. Analysis method done with Manova to know the influence of the Paikem method implementation toward competence, quality, efficiency, and effectiveness of learning. The results showed that student centered learning, cooperative learning, fun learning influence insignificantly toward learning competence, while project based learning, creative learning, effective learning influence significantly toward learning competence. Then student centered learning, cooperative learning, fun learning influence insignificantly toward learning quality, while project based learning, creative learning, effective learning influence significantly to the learning quality. Then student centered learning, creative learning influence insignificantly toward the learning efficiency, while project based learning, cooperative learning, effective learning influence significantly toward learning efficiency. Toward learning efficiency. Then student centered learning, creative learning, effective learning influence insignificantly toward learning effectiveness, while project based learning, cooperative learning, fun learning influence significantly toward learning effectiveness.
TINJAUAN INVESTASI DALAM PERSPEKTIF BUDAYA Iwan Hari Wibowo; Umi Muawanah; Erlina Diamastutik
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.v17i2.87

Abstract

In the era of development modern world on when this more and more heavy and easy current development technology information, transportation and communication media. Not exception then crossing activities business deliver nation move more and more rapidly and fast rate its development in various form activities, as impact from development the modern world. For example, arrival nation foreign in activities business and investation, with bring their treasures which they have as the main capital continue discourse for looking for business opportunity in people’s country. Without we realize it they also bring pattern, habit and form culture that will carried away as wrong one default capital. So How if culture that is which also as default capital influence in pattern invest in in country person especially in Indonesia? Will their culture’s aspect whom they brought as default capital have huge impact on their pattern investation and their business activity in Indonesia? is there the other factors which will arise post arrival foreign investors so that affect capital and pattern the investment ? This kind of issue whom writer wants to raise in this research as a result from research on foreign. Environments in Malang’s PMA form and to get a highlight from entire national’s element, especially for kind of element that has related for environment’s activity, so they will have some cooperative between Government, Investors and our society in solve this issue.
STRATEGI BISNIS RUMAH BOLU ZA RENGAT Tomy Fitrio
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.v17i2.88

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah usaha yang tetap eksis disaat usaha korporasi dilanda resesi/krisis ekonomi moneter. Hal ini membuktikan bahwasanya bisnis UMKM adalah bisnis yang telah teruji dan kokoh sebagai salah satu penunjang perekonomian. Di kota Rengat saat ini mulai berkembang UMKM di bidang makanan dan kue, salah satunya adalah Rumah Bolu ZA. Setiap usaha yang dalam kondisi berkembang pasti banyak pesaing yang masuk, untuk itu diperlukan strategi yang tepat agar usaha bisa berjalan terus (sustainability).Tujuan penelitian ini adalah untuk menjelaskan perumusan strategi bisnis Rumah Bolu ZA. Penelitian ini menggunakan pendekatan kualitatif eksplanatif. Lokasi pengambilan data penelitian ini adalah di Rumah Bolu ZA berlokasi di Jl. Azki Aris gang Hj Maimunah No 03 Kelurahan Kampung Besar Kota Kecamatan Rengat Kabupaten Indragiri Hulu Propinsi Riau. Berdasarkan sumbernya, data penelitian ini terdiri dari data primer dan data sekunder. Dalam pengumpulan data, teknik yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis data dalam penelitian ini adalah dengan menggunakan analisis konten atau analisis isi, dan matriks sebagai instrumen. Matriks yang digunakan dalam analisis data ini adalah matriks External Factor Evaluation (EFE), Internal Factor Evaluation (IFE), Strengths-Weaknesses-Opportunities-Threats (SWOT), Grand Strategy, dan Quantitative Strategic Planning Matrix (QSPM). teknik triangulasi sebagai uji konsistensi sumber terhadap data. Strategi yang tepat untuk diterapkan pada pengembangan Rumah Bolu ZA adalah Strategi Penetrasi Pasar. Strategi penetrasi pasar merupakan suatu strategi yang dilakukan oleh suatu perusahaan untuk meningkatkan penjualannya atas produk dan pasar yang telah tersedia melalui usaha- usaha pemasaran yang lebih agresif.
STRATEGI BAURAN PROMOSI DALAM MENINGKATKAN JUMLAH MAHASISWA BARU TAHUN AKADEMIK 2017/2018 POLITEKNIK TMKM KARAWANG Taufan Gojali
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.v17i2.89

Abstract

Basically promotion needs at an educational of institution. Remember, market development and competition more strict. Promotion of strategy to be spearhead a marketing plan. That is more impotant in an educational of institution. The educational of institution has been planning the purpose, and can to do that. Author researched at Politeknik TMKM. The purpose of research knowed the strategy and implementation of promotion activities at the Politeknik TMKM. The subject in research was Director of Politeknik TMKM and Team of Promotion New Student Reception as information. The object was about implementation promotion, its limited on promotion of Politeknik TMKM at 2017/2018. The method used qualitative descriptive, it described and analized data was collected. And than data collection method was interview and documentation. The result research described method of promotion mix strategy. The promotion mix staretgy used combination of promotion, like as personal selling, mass selling, sales promotion, public relations, and direct marketing. Publication of media used socialization or presentation in front of class with brochure and questionnaire as promotion support, scolarship program and banner. The receiption of new student was hoped to increase used promotion tools and publication media in 2017/2018 year as many as 200%.
PERANCANGAN STRATEGI DENGAN PENDEKATAN MULTI CRITERIA DECISION MAKING DALAM RANGKA PENGEMBANGAN KAMPUNG UKM TAS DI GADUKAN SURABAYA Astria Hindratmo
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
PERANCANGAN TATA LETAK DI PT. AEROWISATA CATERING SERVICE DENGAN MENGGUNAKAN METODE CRAFT (COMPUTERIZED RELATIVE ALLOCATION OF FACILITIES TECHNIQUES) Bhiaztika Ristyanadi; Nia Orchidiawati
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.95

Abstract

One of the quantitative methods used in the work are methods of repair facilities CRAFT (Computerized Relative Allocation of Facilities Techniques). CRAFT Method exchanging two or more departments to get the best layout and the biggest savings that can derived. Purpose of this research is to get the design layout and the optimal production facilities eligible activity corresponding relationships. The method used is Activity Relationship Chart (ARC) which is a simple technique in planning the layout of the facility. This method connects the activity in pairs so that all activities are known level of relationship. PT. ACS uses the combined type of layout which combines the type of layout based on the product and the type of layout by process or function. Type of product layout seen from the clustering of departments, each department producing products such as bakery and pastry department that produces only bread and pastry and fruits department only produces processed fruits and other divisions that manufacture products as per division.
PENGARUH PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS DAN LIKUIDITAS DENGAN SIKLUS BISNIS SEBAGAI VARIABEL MODERASI Dian Ratnasari Yahya
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.96

Abstract

This study aims to examine and analyze the effect of working capital management on profitability and liquidity with the business cycle as a moderating variable. The research is quantitative by using secondary data in the form of financial statements, the population used is a manufacturing company with a sample of 81 companies from 2005 to 2015. Data management has done by using SPSS (Statistical Program for Social Science). The results reveal that inventory turnover has no significant effect on profitability, accounts receivable turnover and debt turnover has significant negative effect on profitability, so the cash conversion cycle negatively does not give an affect of profitability due to business cycle conditions that fluctuated from 2005 to 2015. Inventory turnover, accounts receivable turnover, debt turnover and cash conversion cycle have significant negative effect on liquidity. Business cycles (D1) and (D2) are moderate management of working capital towards profitability. The business cycle (D1) is moderates the management of working capital towards liquidity and the business cycle (D2) is not moderate the management of working capital towards liquidity.