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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
PENENTUAN STRATEGI PEMASARAN DALAM MEMPERTAHANKAN EKSISTENSI DAN MENGADAPI PERSAINGAN (Studi Kasus Pada Gemilang Art Glass Di Modo) Zulkifli Lubis; Kemal Farouq Mauladi; Mohammad Rizal Nur Irawan
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.197

Abstract

Appropriate marketing strategies are needed to increase sales and achieve the goals of a company. This research was conducted to determine marketing strategies using SWOT analysis so that a company is able to maintain its existence and face competition and what is the most appropriate strategy that can be applied to a company. The research was conducted at Gemilang Art Glass Company in Modo. From the results of the SWOT analysis showed that the strength (strength) 3.66, and weakness (weakness) 0.76, opportunity (opportunity) 2.86, and the threat (threatr) 1.28. From the SWOT diagram above can be seen from the difference in strength (strength) and weakness (weakness) score higher strength (strength) with a difference (+) 2.9, while the difference in the opportunity (opportunity) and threat (threat) score value is higher the opportunity (opportunity) with a difference (+) 1.58. So that it clearly shows that Gemilang Art Glass has been dealing with the right path by continuing to carry out aggressive strategies to increase sales. Based on the above results it can be concluded that an aggressive strategy that can be done is the S-O strategy. The strategy includes improving quality and service so that consumers feel satisfied and comfortable and attract new customers, increase company capacity by utilizing the ability of teamwork and company experience to reach potential markets, provide information about new products to consumers by using internet technology, and by treating employees well and establish a sense of brotherhood will make employees always professional and disciplined in carrying out the work.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 Unun Khoirun Nisak; Budiono Budiono
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.198

Abstract

This study aims to analyze differences in the company's financial performance before and after the Initial Public Offering (IPO) on the Indonesia Stock Exchange in 2016. The observation period was conducted for 2 years before and 2 years after the IPO. The sampling technique was purposive sampling in order to get 12 companies. Variables used to measure financial performance are Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Asset (ROA), Return On Equity (ROE), Total Asset Turn Over (TATO) ), and Fixed Asset Turn Over (FATO). This research uses a quantitative approach with statistical methods. The data analysis technique used is one sample Kolmogorof Smirnof to test the normality of the data and paired sample t-test and Wilcoxon signed rank test to test the hypothesis. The results of this study indicate that there are differences in the company's financial performance measured by CR, DAR, DER, and TATO before and after the Initial Public Offering (IPO) and there is no difference in the company's financial performance measured by ROA, ROE, and FATO before and after the Initial Public Offering (IPO). ). The results of overall financial performance after the IPO action have not been fully realized so that the company's expectations for creating better financial performance have not been realized.
PENGARUH BUDAYA ORGANISASI, SELF EFFICACY DAN KOMPETENSI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DAN KINERJA KARYAWAN BAGIAN PRODUKSI DI PT. INDOPRIMA GEMILANG SURABAYA Atik Herawati; M. Shihab; Wardah Wardah
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.199

Abstract

The purpose of this study was to analys the impact of organizational culture, self-efficacy and competence on Organizational Citizenship Behavior (OCB) and job performance of Production Department employees at PT. Indoprima Gemilang Surabaya. A structured questionnaire disseminated to 120 employees as sample, sampling method using random system. Analyzed using SEM with Amos v.24. The results of this study indicate that organizational culture and self-efficacy have a significant on Organizational Citizenship Behavior (OCB); no significant competence on Organizational Citizenship Behavior (OCB); the results also showed that organizational culture, self-efficacy and competence significantly influence employee performance in the Production section of PT. Indoprima Gemilang Surabaya.
PREFERENSI KONSUMEN PADA MEREK PAKAIAN ROPU MENGGUNAKAN ANALISA KONJOIN Desy Permana Sari; Liliana Dewi
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.200

Abstract

Wear Saoirse is a company that runs in the fashion industry. The main product of Wear Saoirse is a casual dress with Ropu brand. Wear Saoirse has not been able to maximize the existing opportunities and has experienced failure in running business. The purpose of this research is to determine what clothing product attributes whether are considered the most important for prospective consumers and determine what combination of clothing product attributes that are requested by prospective consumers in which those preferences are measured from the attributes of price, comfort, style, color, and fabric type. This research uses descriptive quantitative research with quantitative approach and conjoint analysis. The population of this research is the Tuban people, females, and age between 18 to 30 years old and the sample that taken is 97 people based on Wibisono formula. The sampling collection technique is purposive sampling. Data collection is done using questionnaire. The result of this research shows that clothing product attributes that are considered the most important by respondents are comfort attribute and color attribute and the combination of requested clothing product attributes, that is, clothing products from the price of 125,000 to 149,999, with comfort, that is, loose, the style that suits trend, soft color, and fabric type, that is, cotton.
PENGARUH LOKASI, HARGA, DAN KEBERAGAMAN PRODUK TERHADAP MINAT BELI PADA PASAR TRADISIONAL KIRINGAN Luluk Nur Azizah
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.201

Abstract

The lower the number of people interested in going to traditional markets, modern markets are starting to enter the city area, the shops are so dense that the competition is getting tougher, it also makes people as consumers reconsider their buying interest in the Kiringan market. This study aims to determine: (1) the effect of location, price, and product variation on buying interest in the Kiringan traditional market. (2) the effect of location on buying interest in the Kiringan traditional market, (3) the effect of price on the buying interest in the Kiringan traditional market, and (4) the effect of product variation on the buying interest in the Kiringan traditional market from Kiringan. This research is a survey research design using associative research methods. The research population is customers in Kiringan traditional market. numbering 200 people. Data were collected using tested validity and reliability questionnaires. Data were analyzed using multiple regression analysis techniques. The results showed that: (1) location, price, and product variation had a positive effect on buying interest in the Kiringan traditional market. This is evidenced by the calculated F value of 65.014 with a significance of 0.000 <0.05; (2) location has a positive effect on buying interest in the Kiringan traditional market. This is evidenced by the t-count value of 3,968 with a significance value of 0,000 <0.05 and a regression coefficient of 0.195; (3) price has a positive effect on buying interest in Kiringan traditional market. This is evidenced by the t value of 5.164 with a significance value of 0.000 <0.05 and a regression coefficient of 0.310; and (4) product variation has a positive effect on buying interest in Kiringan traditional market. This is evidenced by the t value of 6.548 with a significance value of 0.000 <0.05 and a regression coefficient of 0.359.
EVALUASI PENGENDALIAN INTERN TERHADAP MUTASI BARANG JAMINAN DI GUDANG SEBAGAI ALAT UNTUK MENGHINDARI KECURANGAN PADA PERUM PEGADAIAN SIDOARJO Totok Mardianto
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.202

Abstract

Internal cotrol structures contain control risks. One of these limitations is the human factor that exists in control procedures The effectiveness of certain controls can be lost because employees misunderstand instructions, inaccuracy, absence and collusion between employees or with outsiders. The second limitation is that control cannot cover all transactions, for example control is not applied to transactions that are not routine such as the cessation of executives or important personnel or the use of computers will affect and require modifications to the existing control structure. If a company is found to have implemented a system that deviates from the procedure, a test will be conducted to determine the cause of the deviation. With the control system of the procedures used, the deviation will be made improvements and ways of sloving the problems faced. One of the problems regarding the implementation of internal control procedures regarding the transfer of collateral items in warehouses as a tool to avoid fraud at the Sidoarjo Public Corporation Pawnshop. The technique uded in this study is a method based on research conducted directly or data obtained from within the company its elf. Data collection techniques by conducting observation, documentation, and interviews. To test the data obtained using descriptive analysis and comparative analysis. Data that has fulfilled the test results in collateral management and collateral inspection as aform of control over collateral entering the warehouse. There is a recording and division of classes in order to facilitate warehouse officers/authorities in carrying out the inspection of collateral items and warehouse books as the warehouse staff's responsibility for warehouse management in Sidoarjo Public Corporation.
ANALISIS FAKTOR PENDAPATAN DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN BARANG ELEKTRONIK PADA UD. DEWI SRI ELEKTRONIK LAMONGAN Imam Tresno Edy; Kemal Farouq Mauladi; Yuhronur Efendi
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.203

Abstract

Research on consumer purchasing decisions is often done. In this study aims to partially and simultaneously determine the level of income and lifestyle variables on purchasing decisions. The population in this study all employees of UD.Dewi Sri Elektronik Lamongan numbered 50 people from the population taken 50 employees. Data collection techniques are done by giving questions to respondents using a questionnaire with a Likert scale because the answers of the instruments have different gradations. The analytical method used to analyze the effect of income and lifestyle variables on purchasing decisions is to use multiple regression analysis with the help of the SPSS version 20 statistical program. And test the hypothesis based on the p value> 0.05 then the alternative hypothesis is rejected and vice versa. From the research results, it is obtained that partially the level of lifestyle influences productivity on purchasing decisions, simultaneously the F test has a significant influence of independent variables with the dependent variable, so it can be concluded that lifestyle variables have a more dominant influence than income. Lifestyle is an activity such as the thing is people work, and a person's lifestyle will also affect the choice of an item that will be purchased, so that consumers will make a purchase decision on the goods needed by consumers UD.Dewi Sri Elektronik Lamongan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: (Studi Kasus Pada Kantor Bersama Samsat Kab. Lamongan) Zakaria Anshori
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.204

Abstract

This study aims to analyze the influence of tax service quality variables, special services, sanctions and the use of information technology on motor vehicle taxpayer compliance in the Joint Office of Lamongan Regency. The independent variables in this study are the quality of tax services, tax authorities, tax sanctions, and the use of information technology. The dependent variable is taxpayer compliance. The research uses survey method by giving questionnaires to taxpayer registered in the office along with Samsat District Lamongan sample determination was done by accidental sampling method and than collected data were analyzed by multiple linear regression. The number of samples in this study were 110 respondents. The results of this study indicate and simultaneously that the quality of tax service, tax service, tax sanctions, utilization of information technology significant effect on taxpayer compliance.
MINAT BERWIRAUSAHA MELALUI PENGETAHUAN, MOTIVASI DAN SELF EFFICACY DI KALANGAN MILLENIAL Rina Dewi
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.205

Abstract

This purpose of this study wants to know how the influence of knowledge and motivation on intention in entrepreneurship through the capacity of self-efficacy in the millennial generation. The method used in this research is quantitative method of confirmatory factor analysis using a sample of 291 respondents using probability random sampling techniques and using Structural Equation Modeling techniques. The findings are that knowledge and motivation have an effect on self-efficacy which will ultimately shape the intention of the millennial generation to be entrepreneurial. The study reasult can be used the importance of develop the millennial generation for entrepreneurship to reduce unemployment by creating jobs for themselves and the community around their environment so as to achieve economic and social welfare.
PENGARUH PERENCANAAN PAJAK, BOARD DIVERSITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: (Studi Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2018) Pristiwantiyasih Pristiwantiyasih
Media Mahardhika Vol. 19 No. 1 (2020): September 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i1.206

Abstract

This study aims to determine the effect of tax planning, board diversity and good corporate governance simultaneously on the value of the consumer goods sub-sector manufacturing companies listed on the IDX 2016-2018. The sampling technique was using purposive sampling technique. From the partial test results or the t test, from the test results the Tax Planning variable has an influence on Firm Value, because from the results of the t test the calculated t value of the Tax Planning variable is greater than the t table value and the significant value is less than 0.05. While the Board Diversity (DW) variable and the Institutional Ownership variable have no influence on the Firm Value variable, from the test results of these two variables the calculated t value is smaller than the t table value and the significance value is greater than 0.05. The Adjusted R Square value is 0.575. This means that 57.5% of the firm value variable can be explained by tax planning, female directors and institutional ownership. While the remaining 42.5% can be explained by other factors outside the independent variable.