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wulandari harjanti
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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
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
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.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
APAKAH KINERJA KEUANGAN DAERAH MENGGAMBARKAN KEMISKINAN DI JAWA TIMUR Norsain Norsain; Mohammad Rofik
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.v20i1.354

Abstract

This study is to examine the financial performance of district / city governments affecting poverty in East Java. The data used in this study is research data, which is a combination of time series data with cross section data with a research sample of 38 districts/ cities for six years of observation from 2013 to 2018. Fixed Effect Model (FEM) as the chosen model. Variable X1, the degree of decentralization has an effect on variable Y. These results indicate that the degree of decentralization has a significant negative effect on poverty. Variable X2 regional financial dependence has a positive effect on variable Y poverty. Variable X3 regional financial independence has no effect on variable Y poverty. Variable X4 PAD effectiveness does not affect variable Y poverty. Variable X5 PAD efficiency has no effect on variable Y poverty. Simultaneously the variable degree of decentralization, regional financial dependence, regional financial independence, effectiveness and efficiency has a significant effect on the poverty variable. R-squared is 0.985112, that variable Y poverty is explained by variable X regional financial performance of 98.51%. While the remaining 1.49% is explained by other factors that are not included in the model
PENGARUH ENTREPRENEURIAL SUPPORT TERHADAP KINERJA UMKM DI KOTA PASURUAN Eva Mufidah; Vita Fibriyani vita
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.v20i2.366

Abstract

Pertumbuhan ekonomi di Indonesia tidak lepas dari perkembangan usaha mikro. Salah satu indikator yang menunjukkan berkembangnya suatu usaha mikro adalah kinerja. Pertumbuhan usaha mikro di Indonesia, khususnya di Kota Pasuruan sangatlah pesat. Penelitian ini bertujuan untuk mengetahui pengaruh entrepreneurial support (entrepreneurship training, financial support, entrepreneurial marketing dan entrepreneurial networking) terhadap kinerja UMKM di Kota Pasuruan. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 150 UMKM di bidang makanan dan minuman di Kota Pasuruan. Berdasarkan hasil analisis, diketahui bahwa variabel yang mempengaruhi kinerja UMKM di Kota Pasuruan adalah enterprenurial networking, entrepreneurial training dan financial support. Variabel paling berpengaruh adalah entrepreneurial networking dengan koefisien regresi sebesar 0.507.
DETERMINAN STRUKTUR PASAR TENAGA KERJA SEKTOR TRANSPORTASI DI INDONESIA Wahyu Widodo Rodhiyawan
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.v20i2.367

Abstract

The development of the digital economy has resulted in the loss of some jobs, the emergence of new jobs, and the possibility of labor shifting between the two. This raises the potential for labor that is not absorbed which of course will cause unemployment problems. With the COVID-19 pandemic, which requires Large-Scale Restrictions (PSBB) which of course affects the transportation sector. This study aims to examine the influence of the digital economy, investment, the COVID-19 pandemic, and the Job Creation Act on the labor market structure of the transportation sector in Indonesia. The research method used is quantitative. The data used is a time series from January 2018 to November 2020. The results of this study indicate that the digital economy has no effect on the labor market structure of the transportation sector in Indonesia. Meanwhile, investment, the COVID-19 pandemic, and the Job Creation Act also each have a significant effect on the labor market structure of the transportation sector in Indonesia. The impact of investment and the COVID-19 pandemic on the labor market structure of the transportation sector in Indonesia is negative. Meanwhile, the effect of the Job Creation Act on the labor market structure of the transportation sector in Indonesia is positive. Simultaneously, the digital economy, investment, the COVID-19 pandemic, and the Job Creation Act affect the labor market structure of the transportation sector in Indonesia.
ANTESEDEN, KARAKTERISTIK KOMUNITAS VIRTUAL DAN KONSEKUENSI BRAND COMMUNITY COMMITMENT PADA KOMUNITAS FUJIGUYS SURABAYA Novelia Asita Mranani; Siwidyah Desi Lastianti
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The way companies to attract customers and to strengthen relationships with customers is by using a strategy of creating a brand community within consumers. Communities are formed by various goals, views and an understanding of knowledge creates processes. The purpose of this study is to determine the effect of brand community affect, brand community trust, consumer-brand, consumer-other consumers, quality of information, quality of system, interaction and reward for activities on brand community commitment, and to determine the effect of the consequences of brand community. commitment. The sample of this research is members of the Fujiguys Surabaya community, with a total sample of 100 respondents. The analysis technique uses SEM (Structure Equation Model) with PLS (Partial Least Squares) program or software. The results showed that of the 11 hypotheses all of them had a positive and significant effect, there were only 4 hypotheses that had no positive and significant effect. Among others, brand community affect has no positive and significant effect on brand community commitment, consumer-brand has no positive and significant effect on brand community commitment, quality of information has no positive and significant effect on brand community commitment and reward for activities has no positive and significant effect on brand community commitment. brand community commitment.
SYSTEMATIC REVIEW PROGRAM PEMASARAN CROSS SELLING PERUSAHAAN WARALABA PADA MASA PANDEMI
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.383

Abstract

This stydy aims to provide an overview of a marketing program that is suitable for running a business, especially a franchise business during the COVID-19 pandemic, which has not yet been confirmed. To achieve this goal, the researchers chose a systematic literature review research method as a method in determining these goals. With the method of collecting data through a previous research on a scientific journal system with the theme of the research discussing a research that has to do with the cross selling marketing program as the main discussion in this study. The results of this study indicate that the most effective cross selling marketing program as an option in surviving the COVID-19 pandemic situation for a franchise business is to emphasize a promotion without ruling out other marketing programs. Penelitian ini bertujuan untuk memberi gambaran program pemasaran yang sesuai untuk dijalankan sebuah usaha bisnis terutama pada usaha bisnis waralaba di masa pandemi covid-19 yang masih belum dipastikan masa tersebut berakhir. Untuk mencapai tujuan tersebut maka peneliti memilih metode penelitian systematic review sebagai metode dalam menetukan tujuan tersebut. Dengan metode mengumpulkan data melalui sebuah penelitian-penelitian terdahulu pada sebuah sistus jurnal ilmiah dengan tema pada penelitiannya membahas sebuah penelitian yang ada kaitannya dengan program pemasaran cross selling sebagai bahasan utama dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa program pemasaran cross selling yang terefektif menjadi sebuah pilihan dalam bertahan disituasi masa pandemi covid-19 untuk sebuah usaha bisnis waralaba adalah menekankan pada sebuah promosi tanpa menyampingkan program-program pemasaran yang lain.
POTENSI PAJAK PENGHASILAN PEDAGANG PENGUMPUL TANDAN BUAH SEGAR (TBS) KELAPA SAWIT (STUDI DI KPP ABC) M. Otryadi Naufal; Suparna Wijaya
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.388

Abstract

Palm oil collector traders are entities or individuals whose business activities are collecting oil palm plantation products in the form of oil palm fresh fruit bunches (FFB) and selling them to industrial business entities or exporters engaged in the plantation sector. The purpose of the study was to determine the potential income tax, the steps that have been taken and the obstacles, the realization of tax revenue for the collectors of Fresh Fruit Bunches (FFB) of oil palm at the Tax Service Office (KPP) ABC. The research method used is descriptive qualitative. The results of the study show that the potential taxes of palm oil collectors are PPh Article 21, PPh Article 22, PPh Article 23, PPh Article 25/29, Final PPh Article 4 paragraph (2) including the MSME taxation provisions. Steps that have been taken are socialization and appeals to taxpayers. The obstacles are geography, human resources, and awareness of taxpayers. Meanwhile, the realization of tax revenue is quite good and shows an increase, especially in Article 22 Income Tax.
EFFECT OF MANAGERIAL OWNERSHIP, CEO POWER, AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE POLICY.: (Case Study of 50 Companies Listed on the Indonesia Stock Exchange 2017-2019) Fitri Komariyah
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.v20i2.390

Abstract

This study aims to prove the significance of managerial ownership and company financial performance on corporate social responsibility reporting. The method used in this article is quantitative with a regression analysis tool. The results of the research state that managerial ownership does not have a significant effect on corporate social responsibility reporting, while management strength has a significant and negative effect on corporate social responsibility reporting, Leverage has a significant effect on corporate social responsibility reporting, but return on assets has no significant effect on corporate social responsibility reporting. corporate social responsibility reporting.
STRATEGI PENGEMBANGAN PAGUYUBAN KELUARGA DAN PEDAGANG TANAMAN HIAS, SEBAGAI “ LEMBAGA KOPERASI PRIMER “ KAMPUNG WISATA BUNGA, DI DESA BANYUURIP, KEC. KEDAMEAN, KAB. GRESIK Sri Andayani; Sumiati Sumiati
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.v20i2.391

Abstract

Situation analysis Gresik Regency is one of the regencies in East Java, which used to be very well known as an industrial city because there are many industrial companies, one of which is "Semen Gresik" but here are also quite a lot of tourist sites which are also frequented by local tourists, as well as local tourists. from foreign countries, in the southern region of Gresik Regency, precisely located in Miru Hamlet and Pendem Hamlet which is in Banyuurip Village, Kedamean District, has the largest ornamental plants, has the potential for an export market that is wide open. The location of this village is very strategic, being a center for ornamental plants with various types of plants including: Antorium, Chrysanthemum Orchids, Ferns, Cacti, Bonsai, and others. In the village of Banyuurip, there is a flower farmer association with around 914 members. This ornamental plant business association has not yet been in the form of an institution such as a Cooperative. With the above problems, the research team from Untag Surabaya intends to conduct a research entitled: Development Strategy for the Association of Ornamental Plant Farmers and Traders, as a Primary Cooperative Institution, "Kampung Wisata Bunga" in the village. Banyuurip, Kec. Kedamean, Gresik Regency. Research problem: How is the Strategy for Development of the Association of Farmers' Families and Ornamental Plant Traders, as the Primary Cooperative Institution, "Kampung Wisata Bunga" in Banyuurip Village, Kec. Kedamean, Gresik Regency? Research objectives: 1.Mapping the legal entity form of the Association of Farmers' Families and Ornamental Plant Traders, which already exist in Banyuurip Village. 2. Improving the form of the Association of Farmers' Families and Ornamental Plant Traders, towards a Cooperative Legal Entity to support the activity of "Flower Tourism Village, in Kab. Gresik. Research outputs a. Research reports that can be used as input for the Gresik Regency Government in making policies for the Association of Farmer Families and Ornamental plant traders in developing the "Flower Tourism Village" destination in Banyu Urip Village, Kab. Gresik. b. Scientific Journals with ISSN or Indexed Journals and Plans for Cooperative Legal Entities Research Methods; SWOT analysis. The results of the study: The IFAS matrix area is 0.66 and the EFAS is 0.71. Matrix breadth and strategy priorities 1. Aggressive, 2 Diversification, 3 Defensive, 4. Turnaround.
PENGARUH KOMPETENSI DAN PEMAHAMAN TERHADAP PENGELOLAAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI KABUPATEN NGANJUK Dwi Puji Rahayu; Ambarwati Ambarwati
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.v20i2.392

Abstract

This study aims to determine the effect of human resources consisting of competence, and understanding on the management of village financial system application in villages in Nganjuk district. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured with a likertscale.The population in this study were all villages in Nganjuk district as many as 264 villages, with the respondents being the siskuedes operator, Village secretary and village treasure, while the sample uses the slovin formula, resulting 73 samples.The research data was processed using the classical assumption test consisting of the Normality Test, Multicollinerity Test and Multiple Linear Regression Test. The results of this study conclude that 1) Competence has a positive and significant effect on the management of village finsncialsysten applications in Nganjuk district .It is evidenced by the acquisition of the t – count value greater than t – table with a significant less than 0,05. 2).Understanding has a positive and significan impact on the management of village financial system applications in Nganjuk district. It is evidenced by the acquisition of the t – count value greater than t – table with a significant less than 0,05. 3). Competence and understanding together effect the management of village financial system applications in Nganjuk district. It is proven by the acquisition of the calculated F value that is greater than the F table with a significant less than 0,05