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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 KEWIRAUSAHAAN DALAM MENGENTASKAN KEMISKINAN DI EKONOMI TRANSISI Menur Kusumaningtyas; M. Hatta Fahamsyah; Sri Lestari
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.278

Abstract

Masalah kemiskinan menjadi fokus pemerintah setiap tahunnya. Dan menjadi topik utama dalam negara dengan penduduk padat seperti Indonesia. Pengentasan kemiskinan dewasa ini selain dimainkan oleh pemerintah juga digerakkan oleh lembaga amal. Sementara kewirausahaan sebagai salah satu organisasi yang membantu pengentasan kemiskinan, menjadi ketertarikan penulis dalam penelitian ini. Penelitian ini mengeksplorasi hubungan antara pengentasan kemiskinan dan kewirausahaan dengan memperluas pemahaman-mekanisme di mana proses kewirausahaan berkontribusi pada pengentasan kemiskinan di wilayah Indonesia.
THE EFFECT OF A TRANSFORMATIONAL LEADERSHIP STYLE ON WORK ENGAGEMENT WITH WORK SATISFACTION AS INTERVENING VARIABLES IN K3PG Ayu Listya Anggraini; Muhammad Rosyihuddin; Eva Desembrianita
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.279

Abstract

This study aims to analyze the effect of transformational leadership style and work satisfaction on work engagement. The population used in this study were 109 employees of the Petrokimia Gresik Family Employee Cooperative. The sampling technique used was purposive sampling with the criteria working period of at least 5 years, so the number of samples used was 80 people. The analysis model used is path analysis using SPSS. The research results show that: There is a positive and significant effect of transformational leadership style on work engagement, transformational leadership has positif effect on on work satisfaction, positive and significant effect of work satisfaction on work engagement, and There is a positive influence and significant transformational leadership style on work engagement through work satisfaction. Its indicated that the leaders should be consistent in applying transformational leadership styles and increase employee work satisfaction to increase work engagement for their employees. When employees have work engagement, they will become productive at work so they can make the best contribution to the company.
THE EFFECT OF JOB STRESS AND FINANCIAL COMPENSATION TOWARD OCB AND EMPLOYEE PERFORMANCE: (Case Study in PT. MENTARI SEJATI PERKASA Private Companies in Surabaya) Enny Istanti; Bramastyo Kusumo Negoro; Achmad Daengs GS
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.280

Abstract

The study analyzes the after effect of job stress and financial compensation both OCB and OCB to performance. This research uses explanatory type with a quantitative approach. Data collection techniques in this study were carried out by means of a literature study. Data analysis technique used is the Structural Equation Model (SEM) with the Smart Partial Least Square (PLS) tool. Results of this study shows that: (1) Job stress does not has a significant effect on OCB; (2) Financial compensation has a significant effect on OCB; (3) OCB has a significant effect on employee performance.
DETEKSI FINANCIAL DISTRESS Dina Novita
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.281

Abstract

Dalam penelitian ini bertujuan untuk melihat kategori perusahaan yang mengalami kondisi estimasi bangkrut, rawan bangkrut, dan kondisi aman/sehat berdasarkan laporan keuangan. Yang menjadi obyek dalam penelitian ini adalah perusahaan BUMN yang go public, dimana jumlahnya adalah 22 perusahaan. Perusahaan tersebut dalam kategori financial dan non-financial. Dengan melihat laba negatif dalam obyek penelitian, maka terdapat 4 (empat) perusahaan yang dianggap mengalami financial distress. Teknik analisis Altzman Z-Score digunakan untuk menghitung keempat perusahaan yang dianggap mengalami financial distress. Hasilnya adalah Indofarma mengalami estimasi kebangkrutan, kemudian disusul oleh Garuda Indonesia dan Aneka Tambang mengalami kondisi rawan kebangkrutan. Dengan adanya pengawasan yang ketat terhadap keuangan perusahaan, maka hal tersebut dapat dikendalikan, sehingga dalam kategori aman/sehat sampai dengan tahun 2019.
THE EFFECT OF BONUS MECHANISM TAX AND TUNNELING INCENTIVE ON INDICATIONS OF TRANSFER PRICING IN MANUFACTURING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE FOR 2017-2019 Teguh Purnomo; Pristiwantiyasih Pristiwantiyasih; Mochamad Ardi Setyawan
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.282

Abstract

This examination intends to decide the connection between Tax Influence, Bonus Mechanism, and Tunneling Incentive on signs of move estimating. The example utilized is the purchaser merchandise sub-area producing organizations recorded on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The technique used to take tests is the purposive inspecting strategy and the information investigation strategy utilized is numerous straight examination. The outcomes show that Simultaneously, charges, extra systems and burrowing motivations affect move valuing. While somewhat, tuneling motivators influence move estimating. Duties and extra components don't influence move evaluating. The coefficient of assurance test results show that the coefficient of assurance is 0.284. This shows that the free factors utilized in the relapse model, specifically Tax, Bonus Mechanism, and Tunneling Incentive can clarify their impact on the reliant variable exchange estimating by 28.4%. While the excess 71.6% is clarified by different elements.
PENGARUH MERK DAGANG (BRAND), KUALITAS PRODUK, DAN CITRA PERUSAHAAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PRODUK OLEH-OLEH KAOS KHAS BANYUWANGI “OSING DELES” Tutut Hariyadi
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.283

Abstract

Penelitian ini dilatarbelakangi oleh suatu pertanyaan apakah benar merk dagang, kualitas produk dan citra perusahaan berpengaruh terhadap keputusan pembelian konsumen. Oleh karena itu dalam penelitian ditetapkan variabel independen yang meliputi merk dagang, kualitas produk dan citra perusahaan dan untuk variabel dependennya adalah keputusan pembelian konsumen. Populasi dalam penelitian ini adalah seluruh konsumen oleh-oleh kaos khas Banyuwangi dengan merk “Osing Deles” yang berada disekitar wilayah kota Banyuwangi yang tidak diketahui jumlahnya. Sampel ditetapkan 10 (sepuluh) kali lebih besar dari jumlah variabel penelitian yaitu sebeaar 40 responden dengan Teknik analisis menggunakan analisis regresi berganda, uji f (simultan), uji t (uji parsial), uji koefisien determinasi (R2) dan uji asumsi klasik. Hasil analisis dengan menggunakan uji f (simultan) menunjukkan bahwa variabel independen (x) secara simultan berpengaruh terhadap variabel dependen (y), dan uji t (parsial) yang menunjukkan bahwa ketiga variabel independen (x) berpengaruh parsial terhadap variabel dependen (y). Angka adjusted R square menunjukkan nilai 51% yang menunjukkan bahwa variasi keputusan pembelian dapat dijelaskan oleh variasi variabel merk dagang, kualitas produk dan citra perusahaan sebesar 51%, sedangkan sisanya 49% dipengaruhi oleh variabel lain diluar penelitian ini.
PENERAPAN LAPORAN KEUANGAN BERBASIS SAK EMKM SEBAGAI SISTEM PENGEMBANGAN KINERJA KEUANGAN (Studi Kasus UMKM Fedcacare) Citra Istinasari; Edelberta Gele Ngago; Diah Aprillianti
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.284

Abstract

Laporan keuangan merupakan alat yang memberikan informasi mengenai posisi keuangan, kinerja, dan perubahan posisi keuangan suatu perusahaan yang memiliki manfaat bagi banyak pengguna dalam pengambilan keputusan ekonomi sehingga kinerja keuangan bisnisnya dapat berkembang. Mengetahui betapa pentingnya dari segi kegunaan, laporan keuangan harus disusun sesuai dengan SAK yang berlaku sehingga pengguna dapat mendefinisikannya dengan ide dan pemahaman yang sama. Dan pada tanggal 18 Mei 2016, SAK EMKM disahkan khusus untuk UMKM. Tujuan penelitian UMKM FEDCA Peduli ini adalah untuk mengaplikasikan laporan keuangan berdasarkan SAK EMKM. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan teknik pengumpulan data studi lapangan, dimana peneliti mengamati secara langsung kegiatan yang dilakukan oleh UMKM FEDCA Care. Hasil penelitian ini menunjukkan bahwa proses pencatatan dan penyusunan laporan keuangan UMKM FEDCA Care masih sederhana karena UMKM tersebut masih berdiri sebentar. Penyusunan laporan keuangan berdasarkan SAK EMKM yaitu laporan posisi keuangan, catatan atas laporan keuangan, dan laporan laba rugi.
PENGARUH TREND HIJAB TERHADAP MINAT BELI KAUM WANITA MUSLIMAH Rudi Sojali; Riza Rizki Iffani; Luvita Tulus; Dewi Noviyanti; Adelia Ermawanti; Rismawati BR. Sitepu
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.285

Abstract

Dalam perkembangannya hijab tidak hanya menutupi kepala atau menutupi aurat, namun saat ini hijab sudah menjadi gaya. Konsumsi hijab juga terus meningkat dari waktu ke waktu. Tujuan artikel ini adalah untuk memahami mengapa wanita muslim mengikuti trend mode saat mengenakan hijab dan sejauh mana tren hijab telah mempengaruhi pembelian hijab. Penelitian ini menggunakan metode kualitatif yaitu menganalisa, mendeskripsikan, dan merangkum berbagai situasi dan kondisi melalui bermacam informasi yang dikumpulkan dalam bentuk wawancara atau observasi tentang permasalahan penelitian di lapangan. Melalui wawancara tatap muka dengan konsumen JPFashion, mengumpulkan data melalui pesan elektronik (email) atau Whatsapp, kemudian mengolah dan menganalisanya, kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa pembelian dilakukan oleh konsumen karena mengikuti trend hijab, hanya saja harganya relative murah, warna dan pilhan model hijab yang berbeda, sehingga dapat digunakan dalam kegiatan formal maupun informal, dan kualitas bahan hijab yang digunakan. Dampak dari fenomena tersebut bersifat positif dan negative, merupakan efek positif yaitu setiap anda membeli model hijab yang terkenal di masyarakat, hal ini juga akan berdampak negative yaitu masih banyak orang yang mengikuti pola desain hijab. Karena itu, gaya pakai tidak memperhatikan hukum islam
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERBUKA TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020) Alphasyah Lazuardy Sidarta; Ade Irma Suryani Lating; Syarifudin Syarifudin
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.288

Abstract

This study aims to determine whether the ongoing global pandemic affects the company's financial performance. This is evidenced by testing the effect of Return On Assets, Debt to Equity Ratio, and Current Ratio on stock returns of companies listed on the Indonesia Stock Exchange in 2020. This study uses a quantitative approach method with multiple linear regression analysis method in partial (Test t) and in simultaneous (Test F) research variables. The sample is taken using a purposive sampling method, so that 35 data are obtained in the form of company financial report which is acquired from the official website www.idx.co.id. The secondary data analysis process in this study is assisted by using the STATA MP14 assistance program. The result shows that all the independent variables used, including the current ratio, debt to equity ratio, and return on assets have an effect on the dependent variable, that is stock returns. By the presence of this result on the study, it is hoped that the company's management can pay attention to various factors that can attract investors to invest in the company, so it will be able to provide optimal returns for investors and for investors will be able to choose and identify a company by analyzing its financial reports that have been published and also by analyzing external factors that can affect the company's performance before investing, in order to get optimal returns in the future
TINJAUAN SANKSI ADMINISTRASI KETERLAMBATAN PEMBUATAN FAKTUR PAJAK
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.299

Abstract

One of the administrative sanctions in taxation in the form of fines is in Article 14 paragraph (4) of the General Provisions and Tax Procedures Act, which states that taxable entrepreneurs or Entrepreneurs who make tax invoices, but are not on time, are required to pay tax which is payable, subject to a fine of 2% of the tax base. The purpose of this paper is to review these provisions. The research method used is descriptive qualitative. The results of the study found that administrative sanctions are fines for the delay in making tax invoices even though the making is still in the current month. Fines are also sanctions imposed on violations by taxpayers in the form of errors or negligence related to the fulfillment of tax obligations which result from such violations generally do not harm the state. Based on the research, it was found that there was an assumption that the sanctions were deemed unfair so that it needed to be reviewed whether the tariff needed to be changed or with other solutions.

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