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wulandari harjanti
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wulanadari@stiemahardhika.ac.id
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Kota surabaya,
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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
HUBUNGAN KELOMPOK ACUAN, PERCEIVED VALUE, PERCEIVED QUALITY DAN MEDIA SOSIAL TERHADAP NIAT PEMBELIAN SERTA DAMPAKNYA PADA KEPUTUSAN PEMBELIAN SEPEDA PUSHBIKE (STUDI PADA KOMUNITAS PUSHBIKE SURABAYA) Novelia Asita Mranani; Siwidyah Desi Lastianti
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

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

Abstract

In line with the development of the business world today, the level of competition in meeting human needs is increasing. Reference groups can generate purchase intentions in consumers towards a product. Likewise with perceived value and perceived quality. Perceived value is an important thing, because if a product is not able to produce value for the product. A company is also supported by producing quality products or having perceived quality that is truly in accordance with its functions and uses, or even has the advantage of a product that is the same as expected by consumers. Information search and ease of use of social media is the most important stage for decision making in shopping on social media. Before consumers make a purchase, usually they will look for information about the desired product or the product being offered by the manufacturer. The purpose of this study was to analyze the influence of reference groups, perceived value, perceived quality and social media on purchase intention. As well as to analyze the effect of purchase intentions on purchasing decisions. The sample of this research is members of the Surabaya Pushbike community, with a total sample of 100 respondents. The analysis technique uses SEM (Structure Equation Model) with PLS (Partial Least Square) program or software. The results showed that of the 9 hypotheses all had a positive and significant effect, there were only 3 hypotheses that had no positive and significant effect. Among other things, perceived value does not have a positive and significant effect on purchase intentions, the reference group does not have a positive effect on purchasing decisions, and social media does not have a positive effect on purchasing decisions.
PENGARUH PERCIEVED QUALITY, CORPORATE IMAGE, PERCEIVED VALUE YANG DI MEDIASI OLEH CUSTOMER SATISFACTION TERHADAP BRAND LOYALTY PADA PENGGUNA SMARTPHONE MEREK IPHONE (STUDI KASUS PADA GEN Z DI SURABAYA) Azmil Chusnaini; Reizano Amri Rasyid; Candraningrat Candraningrat
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.v20i2.394

Abstract

The purpose of this paper is to examine the effect of perceived quality through mediating customer satisfaction in the context of brand loyalty to iPhone smartphone users among the Z millennial generation in Surabaya. The first model examines the impact of perceived quality on brand loyalty which is mediated by customer satisfaction; this second model investigates the impact of corporate image on brand loyalty mediated by customer satisfaction; and the final model examines the impact of perceived value on brand loyalty mediated by customer satisfaction. The methodology design of a three conceptual model approach was developed based on the existing literature. These models are validated through a quantitative approach, analyzed using regression analysis with SmartPLS. The sampling technique in this study used nonprobability sampling using a purposive sampling approach. This study is a development of previous studies that tested customer satisfaction variables as a mediator of brand loyalty. It is hoped that this research can contribute to literature by becoming additional research that studies the mediating effects of customer satisfaction on company image, perceived value, and perceived quality, as well as examining their relationship with brand loyalty in the context of Iphone brand smartphone products in the Z millennial generation in Surabaya.
PENGARUH KOMPENSASI BONUS DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA: (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Maulinda Zulfa Rahmania; Ade Irma Suryani Lating; Selvia Eka Aristantia
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.v20i2.395

Abstract

This study aims to determine the effect of bonus compensation and dividend payout ratio on income smoothing practices. This research is a quantitative research with an associative approach. The data testing techniques used are partial hypothesis testing (t test), simultaneous hypothesis testing (F test) and multiple linier regression analysis using SPSS software version 25. The number of samples tested in this study were 66 samples consisting of 33 companies with research period of 2 years. The data used in this research are secondary data sourced from IDX official website and official website of related companies. The results showed that partially, bonus compensation had no effect on income smoothing practices, but dividend payout ratio had a significant negative effect. Meanwhile, simultaneously, bonus compensation and dividend payout ratio have a significant effect on income smoothing practices. Based on these results, it is hoped that investor and potential investor will be more thorough in analyzing and identifying the company, and not seeing the company only by the value of dividends or the amount of profit that generated by banking companies which will later be used as investment destinations.
HUMAN RESOURCES EMPOWERMENT IN GLOBAL COMPETITION Roy Sumaryono
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.v20i2.396

Abstract

Increasing employee productivity is important role in achieving of company effectiveness. Job satisfaction is important because it will improve performance and have an effect on increasing employee and company productivity. This study uses quantitative methods and data analysis using path analysis. The population used is the truck mixer driver PT. Merak Jaya Beton Karang Pilang Plant Surabaya as many as 42 people and the respondents used were all mixer truck drivers. The results showed that workload had a significant effect on work productivity, the total effect value = 0.337 and self-leadership had no significant effect on work productivity, the total effect value = 0.279
PENGARUH SELF AWARENESS, ETOS KERJA, RESILIENSI, TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR (OCB) DAN KINERJA TENAGA KEPENDIDIKAN DI PERGURUAN TINGGI SWASTA SURABAYA Alfi Pratama Putra; Siti Mujanah; Nanis Susanti
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.v20i2.397

Abstract

The purpose of this study was to examine the effect of Self Awareness, Work Ethic, Resilience, on Organizational Citizenship Behavior (OCB) and Performance of Education Personnel at private University Surabaya. The sample used in this study was 177 respondents from the employees who were from several private Universities in Surabaya. Data was collected by distributing questionnaires by google form. While the technical analysis of the data used in this study is to use Partial Least Square (PLS). The results of this study shows that Self Awareness, Work Ethic, and Resilience significantly affect on Organization Citizenship Behavior Employee Performance.
ANALISIS PERAN UMKM DALAM PEREKONOMIAN JAWA TIMUR Aisyah Aminy
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.v20i2.398

Abstract

Micro, Small and Medium Enterprises (MSME’s) is a form of economic life of most people who have contributed to the economic growth of East Java with the contribution of East Java's GRDP of 54.98 percent. In the last ten years, MSME experienced a significant growth of 4.2 million in 2006, 6.8 million in 2012, and in 2018 it was 9.78 million businesses. Therefore, in this study an analysis of the value added of cooperatives and MSMEs in East Java in the last 3 (three) years, namely 2016, 2017, and 2018 with the aim to determine the role of cooperatives and MSMEs in the economy of East Java. This type of research is quantitative research with the method used is the analysis of value added based on current prices obtained from the multiplication of the ratio of value added to output while to obtain added value at constant prices using the PDRB Constant method. The results showed that in 2016 the contribution of MSME’s value added to the economy of East Java was 56.43 percent, increasing to 56.63 percent in 2017 and in 2018 also increasing to 56.93 percent.
PENGARUH FINANCIAL PERFORMANCE TERHADAP STOCK PRICE DI ERA PANDEMI COVID-19 PERUSAHAAN FARMASI DI INDONESIA Eva Wany; Vira Martyasari; Ismangil Ismangil; Budi Prayitno
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.v20i2.399

Abstract

This study examines and analyzes the effect of financial performance using the ratio p Return on Equity Current Ratio, Debt to Equity Ratio, market value ratio Earning Per Share and sales growth to stock prices in the COVID-19 era. The population taken is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020. The sample method used is the purposive sampling method where there are 10 companies that are the samples of this study. The statistical analysis method used in this study is multiple linear regression with SPSS 23.0,. The results obtained from the F test show that the financial performance variables ROE, CR, DER, EPS and sales growth have a significant effect on stock prices in the COVID-19 era. in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The results obtained from the t test show that partially ROE, EPS and sales growth have a significant effect on stock prices, while CR and DER have no significant effect on stock prices in the COVID-19 era in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX).
PENGARUH SPIRITUALITAS KERJA KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA SATUAN POLISI PAMONG PRAJA PROVINSI BANTEN Engga Jalaludin; Janusi Waliamin
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.v20i3.403

Abstract

This study aims to analyze the effect of work spirituality, organizational commitment and employee performance using a sample of 81 employees of the Civil Service Police Unit of Banten Province who are already civil servants. The research design uses quantitative research methods and the analysis used is SEM-PLS analysis using WarpPLS software. This study found that: Positive and significant influence between work spirituality has a positive and significant effect on organizational commitment, as well as organizational commitment has a positive and significant effect on employee performance.
TINJAUAN LITERATUR TENTANG PENDIDIKAN, DISIPLIN, DAN KEMAMPUAN KERJA MENDORONG KINERJA KARYAWAN Rudi Santoso
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.v20i3.405

Abstract

Penelitian ini bertujuan untuk menghasilkan sebuah generalisasi dari sebuah fenomena yang ditemukan selama proses penelitian dengan mengumpulan berbagai macam material sumber Pustaka. Variabel yang digunakan dalam penelitian ini adalah Pendidikan, disiplin (etos kerja), dan kemampuan (teknis) kerja mendorong kinerja karyawan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur. Basic postulate (asumsi dasar) dalam penelitian ini adalah bahwa Pendidikan tinggi/training (sebagai kompetensi hard skill), dan kedisiplinan (sebagai kompetensi soft skill) berperan meningkatkan kinerja karyawan. Basic postulate atau basic assumption ini berdasarkan empirical study terhadap penelitian terhadulu. Hasil penelitian menunjukkan gejala yang sama di mana tingkat Pendidikan, disiplin (etos kerja sebagai manifestasi soft skill), dan kemampuan teknis (hard skill) mampu mendorong peningkatan kinerja karyawan.
EVALUASI STRATEGI BERBASIS VALUE CHAIN ANALYSIS DALAM MEWUJUDKAN COMPETITIVE ADVANTAGE: STUDI KASUS PADA UD XYZ
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.v20i3.406

Abstract

to the environment. As happened to UD. XYZ, over the time, sales from UD. XYZ has decreased, and shows a decline in the company's competitive advantage, due to the emergence of new competitors in the brick industry and the decline in people's purchasing power in the property industry because of the Covid-19. This study uses a qualitative approach, interpretivism which will discuss the performance evaluation of the strategy conducted by UD. XYZ through value chain analysis to increase the company's competitive advantage. The value chain analysis used will be adjusted to the value chain framework based on Michael E. Porter theory which consists of primary activities and support activities to assess the company's competitive position in the industry and determine the right strategy whether differentiation strategy or cost leadership strategy to increase competitive advantage. Keywords: competitive advantage, value chain, differentiation, cost leadership Abstrak - Perkembangan globalisasi yang begitu pesat, mengharuskan perusahaan untuk berkembang dan menyesuaikan diri dengan lingkungan saat ini. Seperti yang terjadi pada UD. XYZ, seiring dengan berjalannya waktu, penjualan dari UD. XYZ ini mengalami penurunan, begitu pula dengan keunggulan bersaing perusahaan yang juga menurun, akibat munculnya pesaing baru dalam industri bata dan penurunan daya beli masyarakat di industri properti sebagai respon dari pandemi Covid19. Penelitian kali ini menggunakan pendekatan kualitatif interpretivism yang akan membahas tentang evaluasi kinerja strategi yang ditetapkan oleh UD. XYZ melalui analisis value chain untuk meningkatkan competitive advantage perusahaan. Analisis value chain yang digunakan akan disesuaikan dengan framework value chain berdasarkan teori Michael E. Porter yang terdiri dari primary activities dan support activities untuk menilai posisi persaingan perusahaan di industri, dan menentukan strategi yang tepat, baik strategi diferensiasi maupun strategi keunggulan biaya. Kata Kunci: competitive advantage, value chain, diferensiasi, keunggulan biaya