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Media Mahardhika
Published by Sekolah Tinggi Ilmu Ekonomi Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : -
Articles 468 Documents
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PERAN CONSUMTIVE LIFESTYLE, BEAUTY VLOGGER, BRAND IMAGE, BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK KOREA (INNISFREE) DI SURABAYA Reizano Amri Rasyid; Denis Fidita Karya
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.254

Abstract

This study aims to examine the effect of consumtive lifestyle, beauty vlogger, brand image and brand trust on purchasing decisions on Innisfree Korea cosmetic products. This study uses primary data derived from questionnaire respondents using Innisfree products. The sample in this study amounted to 210 respondents. Using the non-probability sampling method used in analyzing data in this study using SmartPLS 3.0. Based on the results of the analysis and hypothesis testing can be obtained the results that brand image has a negative effect on brand trust, but has a positive effect on purchasing decisions. Consumtive lifestyle has a positive effect on purchasing decisions and brand trust. Beauty vlogger has a positive effect on purchasing decisions and negatively affects brand trust. Brand trust has a positive effect on purchasing decisions.
DAMPAK GENDER PADA KARIR: KAJIAN KARIR PLATEAU DAN STRATEGI KARIR Siti Djamilah
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.255

Abstract

This study examined plateau career differences and career strategies between men and women. In addition, this study examines the influence of plateau promotion rules. The research sample was employees in the administration of manufacturing companies in Surabaya and Sidoarjo. Of the 200 questionnaires distributed to employees, who returned 188 questionnaires and only 173 questionnaires that could be used. The next step, the researchers tested the validity and reliability of variables: plateau careers, career strategies and the rule of promotion. Test results show valid and reliable results. Analysis techniques using independent sample t test. In addition, this study uses simple regression analysis techniques to test the effect of the promotion rules on plateau careers. The results of the independent t-test showed that the plateau career between male and female employees was not different. But career strategies between men and women are different. In addition, the results of simple regression indicate that the influence of the promotion rules on plateau careers was supported.
MINAT BERWIRAUSAHA MELALUI PENGETAHUAN, MOTIVASI DAN SELF EFFICACY DI KALANGAN MILLENIAL Rina Dewi
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.256

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.
STRATEGI MENINGKATKAN DAYA SAING USAHA PT.X MELALUI RENCANA PEMBANGUNAN UNIT STONE CRUSHER BARU DI WILAYAH KABUPATEN PURWOREJO JAWA TENGAH Reizano Amri Rasyid; Rachma Rizqina Mardhotillah
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.257

Abstract

The smooth supply of broken stone will greatly affect and even determine the speed and accuracy of the completion of a project. The availability of large stones or blondos as raw material to produce broken stones must be guaranteed availability, for this reason it is very important to have a quarry or land containing blondos to maintain the continuity of raw material supply for the stone crusher business. Purworejo Regency has potential in terms of sand and stone mining. Most of the land consists of rock with a percentage of approximately 60% of the total area of Purworejo Regency. The type of raw material that is owned is andesite with a deposit of mining rock which can be exploited for mining for more than 20 years. Because of that potential, it is very important for PT. X to conduct a strategy analysis before constructing a new stone crusher unit. An appropriate business development strategy is needed. The purpose of this research is to create a business development strategy of PT.X by using the SWOT and TOPSIS methods. Based on the alternatives of the SWOT matrix obtained 8 strategies to develop the company and selected strategic priorities with TOPSIS found that market opportunities are very wide open and immediately expand the marketing network with a maximum value of 1.
PENGARUH PENGALAMAN KERJA DAN TINGKAT PENDIDIKAN TERHADAP KINERJA PEGAWAI DAN TUNJANGAN KINERJA SEBAGAI VARIABEL INTERVENING Jumawan Jumawan
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.258

Abstract

The purpose of this study was to determine the direct and indirect effect of work experience variables and education level on performance benefits and employee performance. The population in this study were 248 employees at one of the Customs and Excise Offices in the Bekasi area. Based on the Slovin formula, the sample size of this study was 71 respondents. Sampling with probability sampling techniques, using simple random sampling method. Meanwhile, data analysis uses Path Analysis. Based on the research results, it shows that: work experience (X1) and education level (X2) have a direct and significant effect on performance allowance (Z). Work experience (X1) and education level (X2) have a direct and significant effect on employee performance (Y). And the performance allowance (Z) has a direct and significant effect on employee performance (Y).
PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM MELALUI LOCUS OF CONTROL Eva Mufidah; M. Tahajjudi Ghifary
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.259

Abstract

Pandemi covid-19 ini menyebabkan sebagian besar UMKM mengalami gulung tikar sehingga diperlukan adanya usaha ataupun strategi yang digunakan untuk mengatasi permasalahan tersebut untuk menjaga keberlangsungan hidup UMKM. Dalam perkembangan teknologi informasi karakteristik sistem informasi akuntansi manajemen sangatlah penting untuk mendukung pertumbuhan UMKM. Namun perkembangan teknologi informasi tumbuh dalam kondisi lingkungan yang sulit diprediksi sehingga kondisi tersebut dapat mempengaruhi locus of control yang dampaknya dapat mempengaruhi kinerja UMKM. Populasi penelitian ini meliputi semua pelaku UMKM di wilayah Pasuruan dan Malang yang masih aktif usahanya. Menurut data dari Dinas Koperasi, Perindustrian dan Perdagangan, jumlah UMKM sebanyak 1625 unit dengan berbagai sektor. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Sampel yang diambil sebesar 20% dari jumlah populasi sehingga diperoleh sampel sebesar 325 responden. Teknik analisis yang dipilih untuk menganalisis data dalam penelitian ini adalah analisis faktor konfirmatori dan maximum likehood estimation pada SEM (Structural Equation Model) dengan menggunakan aplikasi STATA 14. Dari hasil penelitian diketahui bahwa sistem informasi akuntansi manajemen berpengaruh positif dan signifikan sebesar 0,27 terhadap kinerja UMKM. Sistem informasi akuntansi manajemen berpengaruh positif dan signifikan sebesar 0,77 terhadap Locus of control. Locus of control berpengaruh positif dan signifikan sebesar 0,34 terhadap kinerja UMKM. Sistem informasi akuntansi manajemen berpengaruh positif dan signifikan sebesar 0,26 terhadap kinerja UMKM melalui Locus of control. Hasil penelitian ini menjelaskan bahwa Keberhasilan UMKM yaitu ada pada kemampuan diri (locus of control) dalam mengendalikan permasalahan yang terjadi di perusahaan. Kemampuan perusahaan dalam menggunakan sistem informasi akuntansi manajemen dengan adanya locus of control dari pelaku (UMKM) sehingga dapat meningkatkan kinerja UMKM.
SERVANT LEADERSHIP, SELF AWARENESS DAN KOMPENSASI PENGARUHNYA TERHADAP EMPLOYEE ENGAGEMENT DAN KINERJA KARYAWAN PADA PUSKESMAS TANJUNGBUMI MADURA Taufiqur Rachman; Siti Mujanah; Nanis Susanti
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.260

Abstract

The purpose of this study was to examine the effect of Servant Leadership, Self Awareness and Compensation on Performance and Employee Engagement at Tanjungbumi Health Center, Bangkalan Regency. The sample used in this study were 107 respondnets non-medical personnel who were submitted the questionairs from 125 population. The data was collected by distributing a questionnaire with several statements. While the technical data analysis used in this study is to use Partial Least Square (PLS). The results of this study are as follows: the increase in Servant Leadership, Self Awareness and Compensation has significantly increase the employee's Engagement. Moreofer Servant Leadership, and Self Awareness significantly influence to the Employee Performance,, but Compensationh has no effect on increasing employee performance; Neverthelse an increase in Employee Engagement will significantly influence the increase in Employee Performance. This implay that to increase employee performance to improve performance can be done by increasing servant leadership, self awareness and compensation given to employees
KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN (STUDI KASUS DI INDONESIA) Istiono Istiono; Rudy Santoso
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.261

Abstract

Penelitian ini dilakukan untuk mengetahui model kebijakan dividen yang banyak diterapkan di Indonesia dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. Penelitian ini juga berarti menguji teori ketidakrelevanan dividen dan teori preferensi dividen. Dengan menggunakan teknik pengambilan sampel berdasarkan pertimbangan tertentu (judgment sampling) diperoleh 43 perusahaan yang layak dijadikan sampel. Statistik t digunakan untuk uji signifikansi atas nilai koefisien regresi. Penelitian ini menemukan bahwa model kebijakan yang banyak digunakan adalah kebijakan dividen residual. Kebijakan dividen dapat berpengaruh signifikan atau tidak berpengaruh terhadap nilai perusahaan. Hubungan antara kebijakan dividen dengan nilai perusahaan dapat positif atau negative.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2014-2017) Bayu Nurcahyo Andini; Soebandi Soebandi; Yantik Peristiwaningsih
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.262

Abstract

Purpose - The purpose of this research was to determine the effect of profitability, liquidity, company size and company growth on Going Concern Audit Opinions. Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results such as research from Setiawan and Suryono (2015) which proves that liquidity can have an influence on going concern audit opinion, in contrast to Melania research et all (2016) prove that liquidity has no significant effect on going concern audit opinion. Design / Methodology / Approach - This type of research uses Quantitative, the sample in this study uses objects in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017 with a company sample of 126 and an observation period of 4 years so that the total number of samples in this study as many as 504. Findings - The results show that profitability influences going concern audit opinion, liquidity affects going concern audit opinion, company size influences going concern audit opinion, company growth does not affect going concern audit opinion and Simultaneously profitability, liquidity, company size and growth the company influences the going concern audit opinion. Research Limits - The scope covers information about profitability, liquidity, company size, company growth, and going concern audit opinion. And use manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. Implications - Investors and prospective investors in investing should pay attention to the company's financial condition, especially related to business continuity in order to make the right investment decisions. Originality / Value - Research on going concern audit opinion on companies listed on the Indonesia Stock Exchange has been widely conducted, but there are still many differences in research results. Diverse research results may be due to differences in the nature of the independent variables and the dependent variable under study or differences in the observation period
PENGARUH BUDAYA ORGANISASI DAN JOB INSECURITY TERHADAP BURNOUT KARYAWAN MILLENIAL DI CV. MAPAN Devika Cherly Putrihadiningrum; Ida Aju Brahmasari; Ida Aju Brahma Ratih
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.263

Abstract

Millennials have active and creative characters, including in choosing jobs. They choose jobs that are attractive, according to their competencies, provide high income and have the opportunity to develop their careers. Competition in the world of work does not always provide opportunities for everyone to get a job according to their passion and competence. Therefore, it is not uncommon for an employee, including millennial employees, to end up receiving a job that is not in accordance with his expectations and finds it difficult to adapt to the culture of the company where he or she works. This situation can hinder his or her performance. Low performance may cause an employee to face job insecurity and work stress. In every job there is the possibility of work stress, which, if not addressed, may lead to burnout. This study aims to prove and analyze the influence of organizational culture and job insecurity on millennial employee burnout of CV. Mapan Jaja in Surabaya. This research was conducted on millennial employees at CV. Mapan Jaya which has eleven branches in Surabaya with 428 employees. Using purposive multistage sampling, 156 respondents aged 11-30 years were determined. Results of the study prove that organizational culture and job insecurity have a significant effects on burnout of employees of CV. Mapan Jaya in Surabaya.

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