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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
PENGARUH LINGKUNGAN KERJA DAN KOMPENSASI MELALUI MOTIVASI TERHADAP KINERJA PEGAWAI ADMINISTRATIF Dyah Retno Ayu Pramita; Djawoto Djawoto; Hendri Soekotjo
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.174

Abstract

The existence of human resources in an organization has an important role. The progress of an organization can be seen from the performance of its human resources. Good performance of its human resources can lead the organization to achieve the goals set. The purpose of this study was to determine and analyze the influence of the work environment and compensation through motivation on the performance of the employees of Lembaga Layanan Pendidikan Tinggi (LLDITKI) Wilayah VII Surabaya. This research uses quantitative research approach. Samples taken in this study amounted to 68 people including all administrative staff of LLDIKTI Wilayah VII Surabaya. The independent variables in this study are Work Environment (LK) and Compensation (KM). The dependent variable in this study is Employee Performance (KP) and the intervening variable is Motivation (MV). The result showed that Work Environment had a positive and significant effect on Motivation, Compensation had a positive and significant effect on Motivation, Work Environment had a positive and significant effect on Employee Performance, Compensation had a positive and significant effect on Employee Performance and Motivation had a positive and significant effect on Employee Performance. While the sobel test result indicate that Motivation can mediate Work Environment and Employee Performance and Motivation can mediate Compensation and Employee Performance.
PENGARUH SISTEM MANAJEMEN REKRUITMEN, EMPLOYEE ENGAGEMENT, KOMPENSASI TERHADAP MOTIVASI KERJA UNTUK MENINGKATKAN KINERJA KARYAWAN PADA PERUSAHAAN EXPEDISI DI KECAMATAN PABEAN CANTIKAN SURABAYA Sandiatul Ardillah
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Rochman Arif
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.176

Abstract

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.
THE IMPORTANCE OF INVESTMENT DECISIONS USING CAPITAL ASSET PRICING MODEL (CAPM) IN STOCK SECTOR TELECOMMUNICATION Pristiwantiyasih Pristiwantiyasih; Mochammad Ardi Setyawan
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.177

Abstract

The purpose of this study is to analyze the overall performance of company shares in the telecommunications sector based on stock returns and risks, and determine the grouping and valuation of shares that are efficient and inefficient based on the Capital Asset Pricing Model (CAPM) method for companies in the telecommunications sector that listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018. From the 4 shares of the research sample company, there were 3 shares that were considered efficient (undervalued). An undervalued stock is a stock that has an individual Return (Ri) greater than the expected rate of return [E (Ri)] and is above the Security Market Line (SML).
INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Iman Supriadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.178

Abstract

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.
PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA PEGAWAI: (Studi pada Kantor Inspektorat Kota Pasuruan) Yuyun Masruroh; Eva Mufidah; Vita Fibriyani
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.179

Abstract

The Inspectorate of Pasuruan City in carrying out its function required good performance management to support the implementation of development in Pasuruan area. Many factors affect employee performance such as locus of control and task complexity. This research aims to determine the influence of locus of control and the complexity of the task to the performance of employees (study at the Office of Inspectorate Pasuruan City). The samples used were the entire population of the staff in Pasuruan's Inspectorate of 33 employees using census techniques. Data collection techniques using questionnaires. The data analysis used in this study is a double linear regression analysis. Based on the results of the study obtained locus of control and the complexity of the task simultaneously affect the performance of employees evidenced by the value of Fcount 18.592. A partial locus of control affects the performance of employees evidenced by the value of Thitung 3.306 and the complexity of the task affects the performance of employees evidenced by the value of Thitung 2.901. Its adjustable R Square number indicates that 52.4% of employee performance variables can be explained by the locus of control variables and task complexity in the regression equation, while the remainder of 47.6% is described by other variables outside the variables used in this study. The better the locus of control and the complexity of the task then the better the employee performance.
PROFITABILITY MEDIATES THE EFFECT OF INVESTMENT DECISIONS ON COMPANY OF VALUE Aprih Santoso
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
PRAKTIK AKUNTANSI PADA TOKO TRADISIONAL DI DESA PRENDUAN, KAB. SUMENEP Asy’ari Asy’ari; Mahwiyah Mahwiyah; Wahidahwati Wahidahwati
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.181

Abstract

SMES are growing in NUMBER, quoted from DINKOP on average SME growth in Indonesia as much as 1, 2jt per year. From here, the author wants to know if the MSME is more focused to the traditional shop located in the village Prenduan – Sumenep accounting or not. Being an attraction for researchers because the village of Prenduan is a very crowded village of SMES from the adjacent villages. This village of business growth is seen rapidly research using qualitative method of diskriptif with 20 informers of the business Pekaku traditional shop with an interview and observation technique. The results of this research shows that there are still many SMES who are not aware of the importance of accounting and lack of a desire to record transactions.
ANALISIS PENGARUH PEOPLE, PHYSICAL EVIDENCE, DAN PRODUCT TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA MITRA JAYA OPTIK LAMONGAN Ratna Handayati; Henny Mahmudah
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.182

Abstract

Glasses are a mandatory requirement for someone with problems with their eyes. Glasses are a tool so that someone has no difficulty in seeing their views both at close range and at a distance. This study uses quantitative methods and SPSS 24 data processing tools. Obtained a tcount for people of 3.338> ttable 1.679, tcount for physical evidence of 3.222> ttable 1.679 and tcount for product of 5.784> ttable 1.679 which means people variable (X1 ), physical evidence (X2) and product (X3) partially have a significant effect on the purchase decision (Y) of Mitra Jaya Optik Lamongan. From the F test, the results of Fcount (15,544)> Ftable (2.81) which means that the people variable (X1), physical evidence (X2) and product (X3) have a simultaneous and significant effect on purchasing decisions (Y) Mitra Jaya Optik Lamongan . While the results of multiple linear regression results Y = 1.324 + 0.365 X1 + 0.338 X2 + 0.563 X3, product (X3) has a greater influence than people (X1) and physical evidence (X2). From the above results it can be concluded that people (X1), physical evidence (X2) and product (X3) have a significant influence on purchasing decisions (Y) partially or simultaneously, and it can be seen that product (X3) is the most dominant variable influence purchasing decisions (Y).
SENTUHAN KEPADA LANSIA MELALUI PROGRAM PERMAKANAN DI KELURAHAN GEBANG PUTIH, KECAMATAN SUKOLILO, SURABAYA Maria Widyastuti; Jefri Eriks Dimalouw
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.183

Abstract

Surabaya City government implements article 34 paragraph 1 CONSTITUTION 1945 with Food program, which is given to the underprivileged community. The food Program started in 2012, the number of food recipients in 2019 has reached 35,414 people. Details, elderly and pre-elderly 20,000 people, orphans, orphans and orphans as many as 6,000 children, as well as a disability of 9,414 people. In Kelurahan Gebang Putih There are 84 food recipients who all consist of the elderly. The food program is very helpful to the elderly to fulfill the needs of primary food, but as good as the program, still leave some issues, among others: the food served is less liked by the recipient because of the physical condition and age, many places to eat the edges are broken and often disappear and food sanitation is less hyginical. To solve the problem: it should be often conducted a meeting between the Dinsos and a food provider who is directly faced with the recipient of the meal so that all issues will be quickly addressed according to the authority.