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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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PELAKSANAAN PENILAIAN DALAM PEMERIKSAAN PENGUJIAN KEPATUHAN WAJIB PAJAK: (Studi pada Kantor Pelayanan Pajak Madya Bekasi) Masda Surya Wicaksana; Ferry Irawan
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.v20i1.328

Abstract

This research aims to review the appraisal process in the compliance of taxpayers' audits at the Bekasi Medium Tax Office (MTO) and identify the constraints that arise in the field during the appraisal process. The research was carried out by raising taxpayers' audits to test the fairness of land transfer value conducted by PT XYZ in 2017. The business review was carried out by conducting recalculation practices on case studies at MTO Bekasi with guidance and tax appraisal direction. The practice of recounting is carried out to maintain the data's confidentiality from the MTO Bekasi report. Also, reviews are carried out by comparing existing regulations with existing activities in the field.
PENGARUH IIKUIDITAS DAN NON PERFORMING LOAN PADA NETT PROFIT MARGIN: (Studi Kasus Pada Pada Perusahan Perbankan Periode Januari 2017 – Desember 2019) Gabinda Zahra Zulafa Arianty; Ali Farhan
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.v20i1.329

Abstract

Artikel ini mencoba mengurai lebih lanjut tentang relasi antara non performing loan dan likuiditas terhadap net profit margin bank. Dengan menggunakan regresi linier berganda pada data keuangan bank BRI, BNI, CIMB, dan Mandiri selama periode Januari 2017 – Desember 2019, didapati bahwa non performing loan berpengaruh negatif dan signifikan terhadap net proft margin, sementara likuiditas yang diproksikan dengan asset to loan ratio memiliki pengaruh negatif namun tidak signifikan terhadap net profit margin.
IMPLIKASI TEKNOLOGI INFORMASI TERHADAP PROFESI AUDITOR DALAM MENGHADAPI REMOTE AUDIT Rr. Puruwita Wardani; Bernadetta Diana Nugraheni
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.v20i1.330

Abstract

Penelitian ini dilaksanakan dalam rangka untuk menguji audit dalam masa pandemi Covid-19 yang tidak memungkinkan auditor untuk dapat berinteraksi secara penuh dengan klien seperti audit pada umumnya. Penggunaan teknologi informasi yang digunakan oleh auditor menjadi dasar dalam penelitian ini. Tujuan jangka panjang sebagai implikasi praktek dalam penelitian ini adalah memberikan masukan kepada profesi auditor mengenai pemanfaatan teknologi informasi berupa seberapa luas penggunaannya serta seberapa penting teknologi tersebut digunakan dalam menghadapi remote audit. Target khusus dari penelitian ini adalah untuk menguji kesiapan auditor dalam menjalankan remote audit melalui penggunaan teknologi informasi. Penelitian ini memberikan implikasi sosial bahwa auditor harus dapat mengerti pentingnya teknologi informasi dalam pelaksanaan remote audit. Metode penelitian yang digunakan adalah dengan menggunakan survey melalui penyebaran kuesioner kepada auditor di kantor akuntan publik di seluruh Indonesia. Kuesioner menggunakan pertanyaan Janvrin, Bierstaker dan Lowe (2008) yang dikembangkan oleh Tarek, Mohamed, Hussain, dan Basuony (2017). Teknik ini sesuai untuk pengukuran sikap atas suatu kasus yang harus diselesaikan (Tarek, et al, 2017). Orisinalitas penelitian ini adalah bahwa penelitian ini dilakukan pada masa pandemi Covid-19 yang memaksa auditor untuk menghadapi audit dengan berbagai keterbatasan yang ada. Hasil dari penelitian adalah bahwa penggunaan teknologi informasi secara luas dimanfaatkan untuk pelaksanaan audit. Hasil lainnya adalah bahwa tingkat penggunaan teknologi informasi bagi auditor di KAP adalah sangat penting.
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET.: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014 - 2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
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.v20i1.331

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh Debt To Asset, Liquidity Dan Intellectual Capital Terhadap Return On Asset. Baik Pengaruh langsungDebt To Asset, Liquidity Dan Intellectual Capitaterhadap Nilai Perusahaan Serta pengaruh tidak langsung Debt To Asset,Liquidity Dan Intellectual Capital terhadap Nilai Perusahaan melalui Return On Asset.Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling.Data yang digunakan adalah data kuantitatif berupa laporan keuangan tahunan yang terdaftar di Bursa Efek Indonsia. Adapun Variabel Independen dalam penelitian ini yaitu Debt To Asset, Liquidity juga Intellectual Capital dan Nilai Perusahaan sebagai variabel dependen serta Return On Asset sebagai variabel mediasi dengan total sampel yang memenuhi kriteria penelitian sebanyak 18 perusahaan sektor Wholesaler and retailer periode 2014 s/d 2017 dan dilakukan analisis datanya menggunakan analisis jalur (path analysis).Hasil penelitian ini menunjukkan bahwa Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Return On Asset. Serta Secara langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhada Nilai Perusahaan. Juga secara tidak langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Nilai Perusahaan melalui Return On Asset.
PENGARUH CITRA (IMAGES), KEPUASAN KONSUMEN (CUSTOMER SATISFACTION), KEPERCAYAAN KONSUMEN (CUSTOMER TRUST) DAN LOYALITAS KONSUMEN (CUSTOMER LOYALTY) PADA PERUSAHAAN AGEN ASURANSI DI SURABAYA Ninnasi Muttaqiin; Reizano Amri Rasyid; Candraningrat Candraningrat
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.v20i1.332

Abstract

Competition between organizations continues to increase and there is a rapid shift in the delivery of business processes. Service companies strive to improve their business processes by dealing with customers to survive and compete successfully. The literature clearly emphasizes the importance of trust and loyalty for survival in the insurance service sector. This study aims to explore the role of customer knowledge management (CKM) and satisfaction as antecedents of customer trust in the insurance agent sector. The existing causal relationships between CKM, satisfaction, trust, and loyalty were explored. The mediating role of customer trust in the knowledge-loyalty and satisfaction-loyalty relationships is also explored. Data collection was carried out through a survey with a questionnaire. The research instrument uses Structural Equation Modeling (SEM) which has been used to test the causal relationship and the suitability of the proposed model.
HOW TO TRANSFORMATIONAL LEADERSHIP INCREASE EMPLOYEE PERFORMANCE: (STUDY CASE: PT. RISKY LINTAS SAMUDERA) Mayumi Risky Ramadhani; Liliana Dewi
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.v20i1.334

Abstract

The business world does not always go by what everyone wants. Business in any sector will always experience ups and downs, depending on what underlies a business experiences both of these. This research was conducted with the aim to find out: (1) the influence of transformational leadership style on the performance of the employees of PT. Risky Lintas Samudera (2) the effect of employee empowerment on the performance of employees of PT. Risky Lintas Samudera. PT. Risky Lintas Samudera is a company engaged in freight forwarding expedition services with domicile in Surabaya. This study uses quantitative methods. Data collection was carried out, by distributing questionnaires to 40 employees of PT. Risky Lintas Samudera. Testing in this study uses the Partial Least Square (PLS) analysis technique. The results of this study are two findings, namely: (1) The relationship between the influence of transformational leadership style on employee performance has a T-statistic value> 1.96 of 10,451 so that the first hypothesis can be accepted. The first hypothesis can be said that the transformational leadership style has a significant influence on the performance of employees of PT. Risky Lintas Samudera. (2) The relationship between Employee Empowerment and employee performance has a T-Statistic value of <1.96 of 0.216 so that the second hypothesis cannot be accepted. The second hypothesis can be said to have no significant effect on the performance of employees of PT. Risky Lintas Samudera.
ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO Silvina Nur Fauzia; Rika Yuliastuti
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.v20i1.336

Abstract

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.
ANALISIS EVALUASI PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. PURNAMA AURA ELEKTRIKAL
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.v20i2.337

Abstract

Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK), imbalan kerja pada perusahaan secara umum tertuang dalam PSAK 24. PSAK 24 Imbalan Kerja mengatur akuntansi dan pengungkapan oleh pemberi kerja (entitas) untuk imbalan kerja. Imbalan kerja yang dimaksud pada PSAK 24 diantaranya imbalan kerja jangka pendek, pesangon, imbalan paska kerja, dan imbalan jangka kerja panjang lainnya. Sehingga pada penelitian ini bertujuan untuk melakukan analisis evaluasi pada perusahaan PT. Purnama Aura Elektrikal terkait perusahaan tersebut telah sesuai melakukan imbalan kerja menurut PSAK 24. Metode penelitian yang digunakan pada penelitian ini menggunakan kualitatif deskriptif, dimana teknik pengumpulan data yang digunakan menggunakan data wawancara dan studi dokumentasi dengan menggunakan analisis deskriptif. Hasil pada penelitian ini yaitu Pengakuan dan Pengungkapan imbalan kerja telah sesuai dengan PSAK No.24. Sedangkan pengukuran imbalan kerja belum sepenuhnya sesuai dengan PSAK No.24, dikarenakan PT. PAE masih belum memberikan penilaian terhadap cuti yang berimbalan jangka pendek, serta tunjangan-tunjangan lain selain tunjangan hari raya. Selain itu, dokumen terkait dengan pengakuan, pengukuran, dan pengungkapan imbalan jangka pendek secara keselurahan telah memenuhi syarat kelengkapan, dapat diukur secara andal dan mudah dipahami.   BB
PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN PADA COMPETITIVE ADVANTAGE DAN NILAI PERUSAHAAN TAHUN 2015-2020 Vera Putri Fabiola; Hidayatul Khusnah
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.v20i2.346

Abstract

This study aims to test Green Innovation and Financial Performance on Competitive Advantage and Firm Value in manufacturing companies. This study uses secondary data, where secondary data is data obtained from the annual financial statements listed on the IDX during the 2015-2020 period. The sample in this study were 37 companies. In this study using purposive sampling method and in analyzing data using the WarpPLS 6.0 application. The results of the analysis show that Green Innovation has a positive and significant effect on Competitive Advantage. Meanwhile, Green Innovation has no effect on company value. Green Innovation has a positive and significant effect on financial performance. Meanwhile, Competitive Advantage has a negative and significant effect on financial performance. And financial performance has a positive and significant effect on firm value.
PERFORMANCE OF ISLAMIC AND CONVENTIONAL BANKING IN CAMEL ANALYSIS Ali Farhan
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.v20i2.349

Abstract

This article tries to compare the financial performance of Islamic banks and conventional banks, to find out which of the two bank models has better performance. The research method used is descriptive with the CAMEL analysis approach, the selected sample is the 2018 monthly financial statements of BRI Syariah, BRI Conventional, Mandiri Syariah, and Mandiri Conventional. The results show that in general the financial performance of conventional banks is better than Islamic banks.

Page 29 of 47 | Total Record : 468

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