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Contact Name
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
PENGARUH LITERASI KEUANGAN TERHADAP GAYA HIDUP KONSUMTIF DI KALANGAN PEKERJA Ali Farhan
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.150

Abstract

The study aims to test the influence between financial literacy and lifestyle on consumptive behaviour among workers, as well as to test the classic assumption in Keynes ' consumption theory, stating that consumption levels are affected by Income levels. This study was conducted using multiple regression tests that show the conclusion that financial literacy negatively affects the consumptive behaviour and lifestyle of positive effect on consumptive behavior, it contradicts With the classical theory of consumption caused this research is consistent with previous research among students (Pulungan and Febriaty, 2018; Lutfi and Herawati, 2015; Fauzia and Nurdin, 2019), consumption was not influenced by the level of income but also the level of financial literacy and lifestyle.
PENGARUH TEKNOLOGI INFORMASI, KOMPETENSI DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN CV GEMA TAMA DI SIDOARJO Ketut Witara; Dwi Rifah Akmawati
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.151

Abstract

In the current era, every company must be able to make changes in the field of existing technology, so that later able to provide opportunities to improve the competitive advantage, further to support the company's business strategy, strive To establish the competency of human resources tailored to the areas in which they are handled, and in addition the training that is attended by employees will also affect the performance of an employee. All three are needed by one company CV. Gema Tama, which is a Distributor in the field of distributors, dealers and suppliers for laboratory needs. This research aims to know and analyze information and competency technology and simultaneous and partial work training on the employee performance of CV. Gema Tama. The phases of the study began from literary studies derived from the study of literature obtained from books, the Internet, and research that had been conducted previously. Followed by identification of questionnaire variables. After obtaining the questionnaire variables followed by designing a questionnaire. Data retrieval is conducted through questionnaires with saturated sample techniques and direct observation in the field. The results of field observations are explained through descriptive analysis, while data obtained from questionnaires is used to determine the influence of information technology, compensation, and job training on employee performance using Multiple linear regression analyses. In multiple regression analyses conducted several trials include: validity test, reliability test, classical assumption test, T test and test F. The results of the study are information technology, competence, and work training simultaneously positively influence and And able to explain the problems examined by researchers. So all the variables in this study have a positive and significant influence on employee performance
PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA INDONESIA: METODE HOLT’S WINTER EXPONENTIAL SMOOTHING Fajar Islamiyah Rahmawati; Nurafni Eltivia; Kartika Dewi Sri Susilowati
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.152

Abstract

This reseacrh aims to predict the arrival of foreign tourists in Indonesia using the Exponential Smoothing method. This research is quantitative descriptive. The data used are data of foreign tourist arrivals according to nationality taken from the Badan Pusat Statistik. Data is managed through the Microsoft Excel application. In determining RMSE, Solver Parameter help is used in Microsoft Excel to determine the lowest error rate. The data used in this research indicate that there are trend and seasonal patterns, so the most suitable Exponential Smoothing method is the Holt's Winter Exponential Smoothing method. The results of this research indicate that foreign tourist arrivals in Indonesia are predicted to increase in 2020. The results of this research are expected to help the government and related agencies in planning and decision making in the tourism industry.
PENGARUH PERENCANAAN ANGGARAN, LAPORAN REALISASI ANGGARAN, EVALUASI ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PERANGKAT DESA Zainab Zainab
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.153

Abstract

The purpose of this study is to examine the effect of budget planning, budget realization report, budget evaluation and human resources competencies on the accountability of village official in Gresik district. The sampling technique used purposive sampling with a sample of 312 village employees who worked at least 6 months. The research method used in this study is a quantitative method using statistical packages for the social sciences (SPSS). The result of the analysis use multiple linier regression which show that : 1) budget planning has a positive effect on the accountability of village official performance, 2) the budget realization report has a positive effect on the accountability of village official performance, 3) budget evaluation has a positive effect on the accountability of village apparatus performance, 4) human resources competencies have a positive effect on the accountability of village official performance.
PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN Elsya Panduwinasari; Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.154

Abstract

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.
KONTRIBUSI PERAMALAN PENERIMAAN MAHASISWA BARU POLITEKNIK : SEBAGAI ALAT ESTIMASI PENDAPATAN Ahmad Mustofa; Nurafni Eltivia; Zainal Abdul Haris
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.155

Abstract

Purpose of this research was to determine the forecasting results of new student admissions and the estimated amount of income from a recurrent academic fees. The data was secondary data from the list of enthusiasts and the capacity of new students. This research was quantitative descriptive and using Mean Absolute Percentage Error (MAPE), Mean Squared Error (MSE), Mean Absolute Deviation (MAD) as a calculation of the level of error accuracy, and single exponential smoothing method as forecasting of new student admissions. Forecasting results obtained DIII Accounting enthusiasts and capacity totaling 2951 and 181 students for 2020 while 2186 students and 191 students for 2021. For the DIV Management accounting produces 4184 and 238 students interested, 238 students for 2020, whereas in 2021 produced 5106 enthusiasts and 226 students for capacity of new students. the total estimated revenues in 2020 and 2021 have a significant amount of interest from new students and the interest of new students through a recurrent academic fees. It was concluded that forecasting can also be used to calculate the estimated income in an institution or even a company so that this paper will contribute to the field of information and finance that can help in decision making.
TRIPLE EXPONENTIAL SMOOTHING: FORECASTING PERBANDINGAN PENUMPANG KERETA API DAN PESAWAT TERBANG Khoirin Azaro; Nur Indah Riwajanti; Anik Kusmintarti
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.156

Abstract

This research aims to predict the number of train and airplane passengers in 2020. Forecasting of train and airplane passengers is interest to analyze and estimate consumer demand to help the train or airline company prepare effective and efficient planning. This type of research is descriptive quantitative and uses data taken from the Indonesian Statistic Agency (BPS). Data were analyzed using Exponential smoothing Method. Train and airplane passenger data shows trend and seasonal patterns so that the exponential method used is Triple Exponential smoothing. The results of the study show that train passengers in 2020 are increase. While forecast results related to aircraft passengers in 2020 also tend to increase.
HAMBATAN – HAMBATAN DALAM UPAYA PENGEMBANGAN USAHA KECIL DAN MENENGAH (UKM) DENGAN MENGGUNAKAN TEKNOLOGI INFORMASI ( E-COMMERCE ) UNTUK MENINGKATKAN PENJUALAN BIBIT IKAN DI DESA PLOSOBUDEN KEC.DEKET KAB. LAMONGAN Danu Kusbandono; Sabilar Rosyad
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.159

Abstract

This research focuses the problems on how the business barrier analysis that uses e-commerce for sellers of fish seedlings in the village Buden. The theory used in this study is the Uses and Gratifications theory. Methods of research using qualitative research methods. For retrieval information and data set set 5 informant. The data collection techniques used in this research are structured interviews directly. The results of the study found that fundamental issues were delays in shipping products from sellers. Solution: buyer declares estimated delivery time as well as possible delay in delivery. Item issues do not match buyer expectations. Solution: Photo Promotion of a product, especially fish seed products, it is better to use fish type, packaging, and delivery as promotional photo, because it is more realistic than promotional photos that do not use models. Delivery problems do not match the buyer's address. WORKAROUND: If someone wants to buy an item online, he should learn the full address of the delivery destination first, to avoid sending errors by the buyer. Fraud or item issues are not delivered. Solution: Learn about sales performance online through customer responses usually listed on the online Seller promotion page. Information on the response can be used by online sellers to create a reference to sales and service performance, as much as possible the response was publicly exposed on the seller's website. With the buyer's response, it can indirectly provide information on the reputation of online sellers. The suggestion or feedback in this research is: This research still needs to be done development, therefore for future research on e-commerce need to be studied more about analysis of barriers online business using Website or online store. Then for business people sales of fish seedlings in the village Buden, can examine the results of this research as an alternative learning solution for the improvement of online business, either as a seller, reseller, or buyer.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM): (STUDY KASUS PADA USAHA KECIL DAN MENENGAH (UKM) DI LAMONGAN) Mohammad Syafik; Rochman ِِِArif
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.160

Abstract

This study aimed to analyze the factors that influence the awareness of tax obligations on small and medium enterprises sector (SMEs) in the region of Lamongan, the factors examined in this study is the taxpayer's knowledge factor, the level of understanding of the sistem of self-assessment, the rate of income tax payers and influence the ease of payment sistem to the awareness of tax obligations on small and medium enterprise sector is arriving in the region of Lamongan.Samples of 48 respondents in Lamongan region. Data were collected through questionnaires, methods of data analysis using multiple linear regression analysis and data processing using computer program SPSS (Statistical Package For Social) version 21. Results from these studies show that the taxpayer knowledge factor, the level of understanding of the sistem of self assessment, the rate of income tax payers and influence the ease of payment sistems influence simultaneously to the awareness of tax obligations in the area of Lamongan, while the taxpayer knowledge factor, the level of understanding of the sistem of self assessment, influences the ease of sistem Payments significant influence, but of the three factors that affect the only factor related income level taxpayers negativ and not unidirectional.
EVALUASI KEGAGALAN START UP BISNIS: (STUDI KASUS DI LAHAP) William Henadad Laluyan; Liliana Dewi
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.161

Abstract

Lahap is a small and medium enterprise that runs engaged in food and beverage field that began to established since 2016. The type of product offered is abon. Lahap produces abon cakalang that has its own uniqueness because the abon cakalang is not available in Surabaya Lahap fish to replace with deho fish. For 12 months the sale target has never been achieved that become a negative thing for Lahap company. The purpose of this research was to evaluate the factors that cause the failure of Lahap business. The determination of data sources on the subject is determined by certain considerations, facilitators, and expert lecturers who have got experience in the food and beverage field. The method that is used is the descriptive qualitative method by using a semi-structured interview method. Then the data is tested by using validity and reliability test. The results of the research show that less competent in managerial, experience from the owner, motivation from the owner, planning that is done and resources that cause the company failed.