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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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STRATEGI PENINGKATAN EKSPOR UMKM INDONESIA SELAMA PANDEMI COVID-19
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.v20i1.300

Abstract

Exports play an important role in the economy of a country, including Indonesia. However, the value of Indonesia's exports, especially those from MSMEs, is still very low. This study aims to map a strategy to increase the export of Indonesian MSMEs and analyze these strategies based on behavioral theory in order to find out the right strategy to be implemented in the midst of the COVID-19 pandemic. This study uses a qualitative method that focuses on a bibliographic approach. The object of this research is 14 scientific articles that review the export of Indonesian MSMEs from 2009 to 2019. The results show that there are ten strategies that can be done to increase the export of Indonesian MSMEs, namely, training, increasing promotion, providing easy access to capital, implementing information technology and communication, infrastructure improvement, product standardization, product innovation enhancement, government policy support, MSME rating, and export procedure simplification. All of these strategies are related to the theory of behavior, namely the theory of planned behavior and the theory of attribution. The implementation of all these strategies can also be adapted to the conditions of the COVID-19 pandemic.
STUDI INSTITUSIONALISASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD SERVER Faizah Faizah; Soemaryono Soemaryono; Ari Kamayanti
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.v20i1.302

Abstract

Penelitian ini bertujuan untuk memahami bagaimana penerapan institusionalisasi Sistem Informasi Akuntansi berbasis Cloud Server. Pendekatan kualitatif institusional dalam menganalisa penerapan Sistem Informasi Akuntansi berbasis Cloud Server digunakan sebagai metode penelitian. Hasil penelitian ini menunjukkan identifikasi institusionalisasi coupling antara lain: proses implementasi lebih cepat, karena tidak perlu setting server; sistem networking sudah disiapkan sebelumnya oleh pihak vendor sebagai mitra bisnis; bersifat virtual, tidak memerlukan investasi hardware yang besar; koneksi lebih cepat, lebih stabil; lebih ringan dan memiliki sistem yang kompleks serta mudah di gunanakan (user friendly). Identifikasi institusionalisasi decoupling antara lain: karena sifatnya terbatas untuk development; jika ada tambahan data (kantor cabang baru), maka akan ada tambahan biaya guna menambah kapasitas server maya/cloud; biaya setting & maintenance mahal; tidak efektif bagi perusahaan menengah ke atas, dengan banyak kantor cabang disertai kapasitas data yang besar dan terus bertambah sepanjang waktu.
THE IMPLEMENTATION OF JOB CREATION LAW NO. 11 2020 ON THE EASE OF BUSINESS: (THE ANALYSIS OF OPPORTUNITIES AND THREATS USING THE EDWARDS III MODEL APPROACH) M Afif Hasbullah; Nisaul Barokati Seliro Wangi
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.v20i1.304

Abstract

The investment procedure in Indonesia is still seen as complex and complicated. The complexity is seen in licensing, land acquisition, taxation, and other investment-related issues. A policy or regulation is required to simplify and accelerate the investment procedure. The existence of the Omnibus law No. 11 of 2021 on Job Creation is expected to make investing in Indonesia easier. However, the case with policies and regulations in general, good regulations are not always well-implemented. As a result, the Edwards III Model approach should be used to examine the execution of Law No. 11 of 2020 about Job Creation Related to the Ease of Business Cluster. The analysis's results showed that four elements will influence the success as well as potential dangers associated with the law's policy implementation, including communication factors, resource considerations, implementer attitude factors, and bureaucratic structure factors.
PENGARUH INTERACTION ENVIRONMENT DAN LEARNER CHARACTERISTIC TERHADAP KEPUASAN DALAM PENGGUNAAN SISTEM E-LEARNING Andrianto Widjaja; Yosua Giovanni Widjaja; Jeni Harianto
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.v20i1.315

Abstract

Studi ini bertujuan untuk mengetahui ada tidaknya pengaruh yang signifikan antara interaction-environment dan learner-characteristic sebagai variabel independen terhadap e-learning satisfaction sebagai variabel dependen. Disini faktor interaction- environment direpresentasikan melalui variabel-variabel Learner-content interaction, Learner- instructor interaction, dan Learner-learner interaction. Sedangkan faktor learner- characteristics direpresentasikan melalui variabel-variabel Self-efficacy dan Self- directed. Studi dilakukan pada sebuah perguruan tinggi swasta di Jakarta, dan sebagai sampel penelitian dipilih para mahasiswa di institusi tersebut dengan teknik purposive sampling. Metode analisis data menggunakan teknik regresi linier berganda. Hasil olah data menunjukkan bahwa semua variabel independen berpengaruh positif dan signifikan terhadap variabel dependen, kecuali Learner-learner interaction tidak berpengaruh signifikan terhadap E-learning satisfaction.
ANALISIS PENGARUH SERVICE MARKETING MIX 7P TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN DI KOZKO DIGITAL PRINTING SURABAYA Ryanne Natalia Hamdali; Tina Melinda
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.v20i1.316

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh bauran pemasaran jasa terhadap loyalitas pelanggan melalui kepuasan pelanggan pada Kozko Digital Printing Surabaya. Variabel bauran pemasaran jasa yang digunakan dalam penelitian ini adalah product, price, promotion, place, people, physical evidence, dan process. Populasi dalam penelitian ini merupakan seluruh pelanggan yang pernah menggunakan jasa Kozko Digital Printing pada tahun 2020 dan telah tercatat dalam database. Sampel dalam penelitian ini berjumlah 100 responden dengan teknik purposive sampling. Teknik pengambilan data dilakukan dengan membagikan kuesioner menggunakan skala likert. Metode analisis yang digunakan adalah kuantitatif dengan model Structural Equation Model (SEM) dan diolah dengan software Smart PLS 3.0. Hasildari penelitian menunjukkan bahwa variabel product, price, place, people, dan process berpengaruh positif terhadap kepuasan pelanggan di Kozko Digital Printing, sedangkan variabel promotion dan physical evidence tidak berpengaruh terhadap kepuasan pelanggan di Kozko Digital Printing dan kepuasan pelanggan berpengaruh terhadap loyalitas pelanggan. Kozko Digital Printing ke depannya diharapkan dapat memperluas variasi produknya dengan memasuki produk berbasis digital dan juga menambah platform penjualannya memasuki online platform.
PENGEMBANGAN KEMAMPUAN PROFESIONALITAS SEBAGAI UPAYA MENINGKATKAN DAYA SAING UMKM CV. RUMAH MATAHARI PAGI Naufal Anggarda Adhitama; Lilik Mahsunah; Nisful Laili; Nova Putri Anggrieana; Isnaini Nur Fadila; Nanik Kustiningsih
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.v20i1.317

Abstract

Dalam rangka mengembangkan kemampuan profesionalitas untuk meningkatkan daya saing UMKM, maka Sekolah Tinggi Ilmu Ekonomi Mahardhika menyelenggarakan kegiatan program pendampingan kewirausahaan. Kegiatan ini bertujuan untuk memberikan bekal tambahan bagi pengusaha kecil dan menengah di CV Rumah Matahari Pagi desa Bligo kecamatan Candi kabupaten. Sidoarjo untuk menghadapi persaingan di dunia usaha. Program ini dilaksanakan melalui pendampingan tentang pembuatan laporan keuangan menggunakan jurnal.id, penyempurnaan dokumen SOP, dan pengembangan usaha (pemasaran produk) berbasis online. Berdasarkan pengumpulan data, wawancara dan pengamatan di UMKM CV Rumah Matahari Pagi bahwa pendampingan ini sangat efektif karena dapat meningkatkan laba UMKM, animo pembeli dan diperolehnya sertifikat halal produk madu onggu.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA BANK BTPN KCP BLITAR Vikha Nurus Sa’adah; Bambang Septiawan
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.v20i1.319

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui apakah motivasi berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar, (2) mengetahui apakah kepuasan kerja berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar, (3) mengetahui apakah motivasi dan kepuasan kerja secara bersama-sama berpengaruh terhadap kinerja karyawan pada Bank BTPN KCP Blitar. Objek penelitian ini, adalah seluruh Karyawan Bank Tabungan Pensiunan Nasional KCP Blitar. Pengambilan sampel menggunakan sampling jenuh dengan jumlah responden 48 orang karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis sumber data primer data sekunder. Serta dua metode pengumpulan data yaitu metode kuesioner dan metode observasi. Data primer yang dikaji menggunakan hipotesis dengan tahap uji validitas, uji reliabilitas, uji normalitas, uji analisis regresi linier berganda, uji signifikansi parsial (uji-t), uji signifikansi simultan (uji-f), dan uji koefisien determinasi(R2). Hasil penelitian menunjukkan bahwa: (1) Variabel motivasi secara parsial berpengaruh signifikan terhadap variabel kinerja karyawan, (2) Variabel kepuasan kerja secara parsial berpengaruh signifikan terhadap variabel kinerja karyawan, (3) Variabel motivasi dan kepuasan kerja secara simultan berpengaruh signifikan terhadap variabel kinerja karyawan.
PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN Hidayatul Khusnah; Mardiyah Anugraini
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.325

Abstract

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.
ANALISIS DAYA SAING MINYAK KELAPA SAWIT INDONESIA Budi Prayitno; Retno Febriyastuti Widyawati
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.v20i1.326

Abstract

Penelitian ini bertujuan untuk menganalisis daya saing minyak kelapa sawit Indonesia dibandingkan dengan negara produsen lain (China, Belanda, Pakistan, dan India) dengan menggunakan metode analisis Revealed Comparatif Advantage (RCA) dan Revealed Comparative Symmetric Advantage (RSCA) pada tahun 2010-2014. RCA dan RSCA digunakan untuk mengukur kinerja ekspor suatu komoditas tertentu dengan total ekspor suatu wilayah dibandingkan dengan pangsa komoditas tersebut dalam perdagangan dunia. Hasil RCA penelitian ini yaitu ini menunjukkan bahwa Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 291; 292; 29; 27; 276; 2; 23; dan 231 terhadap China. Selain itu Indonesia juga mempunyai daya saing tinggi dengan komoditi 23 dan 231 terhadap Belanda. Indonesia juga mempunyai daya saing tinggi dengan komoditi 2; 2769; 29; 292 terhadap Pakistan; dan yang terakhir Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 2 terhadap India. Hasil RSCA menunjukkan bahwa kode komoditi 2; 23; 231; 2769; 29; 291; dan 292 mempunyai daya saing kelapa sawit tinggi di Belanda; selanjutnya komoditi 2; 23; 231; 2769; dan 292 mempunyai daya saing kelapa sawit tinggi di Pakistan; dan terhadap tidak mempunyai daya saing kelapa sawit yang tinggi.
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN Violetta Bella D. Glasius; Marini Purwanto
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.v20i1.327

Abstract

The emergence of the Asean Economic Community (AEC) has an impact on the wider openness of trade between countries so that competition between companies increases. Companies are looking for ways to improve its financial performance so that it can compete among the other competitors. Diversification strategies and managerial ownership can be applied by companies in improving the company's financial performance. Diversification strategy is a strategy that can be used to develop a business, expand market share, and increase competitiveness. Managerial ownership can be used to motivate managerial performance in improving financial performance. This study aims to analyze the effect of diversification strategies and managerial ownership on financial performance. The object this research is using manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016-2019. This research is a quantitative research with hypothesis testing. The sample used this study were 103 manufacturing companies selected using purposive sampling technique and using multiple linear regression analysis techniques. The results of this study prove that diversification strategy and managerial ownership has no effect on financial performance. The contribution of this research is as additional information regarding the effect of diversification strategies and managerial ownership on financial performance. Limitations of this study is the researchers only collected samples from the official website of the IDX and only use the research object manufacturing company. It is expected that further research can collect data not only on the IDX website but from the company's website and further research is expected to develop a research object.

Page 28 of 47 | Total Record : 468

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