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Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
Phone
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Journal Mail Official
lppm@stiemahardhika.ac.id
Editorial Address
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Location
Kota surabaya,
Jawa timur
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.
Arjuna Subject : -
Articles 468 Documents
PHYSICAL AND NON-PHYSICAL INFRASTRUCTURE DEVELOPMENT LEVERAGE HUMAN DEVELOPMENT IN PAPUA PROVINCE Eva Wany; Sarah Yuliarini; Budi Prayitno
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.522

Abstract

Poverty is a picture of the conditions of people who are unable to meet basic needs according to applicable standards. Some of the ways that the government has prepared to alleviate poverty, one of which is by developing infrastructure development. The aim of the study was to find out whether the development of physical infrastructure (electricity and roads) and non-physical infrastructure such as financial institutions (post offices) had an influence on poverty levels in the province of Papua with 10 Districs in 2017-2019. The data analysis technique implied the panel data consisting of cross section data and time series data. The results of this study showed that physical infrastructure has a significant influence while non-physical infrastructure has no significant effect on poverty rates in papua province.
SUSTAINABILITY REPORT DAN KINERJA KEUANGAN Chandra Agung Hogiantoro; Lindrawati Lindrawati; Adi Susanto
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.523

Abstract

Sustainability report didefinisikan sebagai laporan tentang dimensi sosial, ekonomi, lingkungan, nilai, dan tata kelola perusahaan yang membuktikan bahwa perusahaan bertanggung jawab terhadap pemangku kepentingan. Sustainability report perusahaan dapat menunjukkan tanggung jawab dan keterbukaan dalam upaya keberlanjutannya. Keberadaan sustainability report membantu perusahaan mencapai kinerja keuangan yang baik. Oleh karenanya, penelitian ini bertujuan menguji sustainability report dan tiga dimensi yang ada terhadap kinerja keuangan perusahaan. Desain penelitian digunakan kuantitatif, dimana data yang digunakan bersumber dari laporan keuangan dan sustainability report. Objek penelitian adalah perusahaan terbuka sektor manufaktur pada periode 2018-2020. Hasil penelitian menunjukkan sustainability report secara keseluruhan dan pada dimensi ekonomi tidak memiliki pengaruh terhadap kinerja keuangan. Dalam dimensi lingkungan, adanya sustainability report memiliki pengaruh positif terhadap kinerja keuangan, sedangkan, dalam dimensi sosial, keberadaan sustainability report memiliki pengaruh negatif terhadap kinerja keuangan perusahaan.
THE IMPACT OF INTERNAL AUDIT ON THE OPERATIONAL FINANCING TRANSACTIONS OF THE COMPANY PT. JASA RAHARJA (PERSERO) SURABAYA REPRESENTATIVE Almadinda Violita Sarajivo; Abdul Hamid; Agus Sumarnadi Nugroho
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.524

Abstract

The purpose of this study was to examine and analyze the influence of individual internal audit on the company's operational financing and its implementation at PT. Jasa Raharja (Persero) representative of Surabaya. The results of the study show that internal audit has a significant positive effect on operational financing. Where the increased internal audit results are evidence of good SOP implementation, it will affect operational control of operational financing. And based on the calculation of the R value of 0.555, this shows that internal audit has an effect of 55.5% on the variability of the company's operational financing.
PERKEMBANGAN BISNIS PADA BEBERAPA PELAKU UKM (USAHA MIKRO KECIL) MITRA LPPM UNTAG SURABAYA PASCA PANDEMI COVID-19 Sri Andayani; Ayun Maduwinarti
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.525

Abstract

Dampak Pandemi Covid 19 sangat berpengaruh pada berbagai sector perekonomian nasional, termasuk terhadap keberadaan pelaku UMKM. Berdasarkan penelitian yang kita lakukan (Ayun Madu Winarti dan Sri Andayani 2020). Hasil survey kami, hasilnya menyatakan Covid-19 dampaknya luar biasa bagi perkembangan UMK mitra, penjualan untuk produk mengalami penurunan antara 70% sampai 100 %. Semua UMK memaksimalkan penjualan online dengan menggunakan media sosial seperti FB, Instagram, WhatsApp. Identifikasi masalah pada penelitian ini Bagaimana Perkembangan Bisnis pada UMK sebagian dari Mitra LPPM Untag Surabaya dalam kondisi Pasca Pandemi Covid 19 ?. Tujuan Kajian ini ntuk mengetahui perkembangan aktifitas kegiatan UMK dari sebagian Mitra UMK, LPPM Untag Surabaya pada masa Pasca Pandemi Covid 19 . Sampel dalam penelitian ini adalah UMK batik teyeng, Kartini Handicraft, Kanta Kraft, Esm Collection kreasi daur ulang kertas semen, UMK Krupuk Kasava, UMK Nikmat,, UMK Sambel Pecel Mbakti. Berdasarkan pembahasan yang sudah diuraikan maka kesimpulan dari perkembangan usaha UMK mitra Untag Surabaya adalah secara perlahan usaha bisnisnya terus mulai berjalan namun perkembangannya masih belum sangat besar, terutama produk yang bukan makanan dan minuman. Kedua secara keseluruhan UMK Mitra melakukan kegiatan pemasaran via media sosial dan tergabung dalam market place, sedangkan untuk produk makanan mulai menggeliat, sedangkan produk sambel pecel “Mbak Ti “ sejak pandemi covid 19 tidak mengalami penurunan dan Sesudah pandemi malah pasarnya semakin meluas di luar pulau Jawa
ANALISIS BALANCE SCORECARD DALAM MENILAI KINERJA PADA BPJS KETENAGAKERJAAN KANTOR CABANG NUSA TENGGARA TIMUR Wilsna Rupilu
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.526

Abstract

This study analyzed the balance scorecard as the performance measurement tool, the object of this study is BPJS's Employment of East Nusa Tenggara Branch. The purpose of this study is to determine the performance of the BPJS's Employment of the East Nusa Tenggara Branch by using the balanced scorecard method. This research is a quantitative descriptive study, with the used data sources in the form of primary data (questionnaires) and secondary data, namely the financial position report of 2020. The data analysis technique which used to measure each balance scorecard perspective is by using variables from financial perspective, customer perspective, internal business perspective, and growth development perspectives. The results of this study indicate that the final performance of BPJS's Employment of East Nusa Tenggara Branch Which used the balanced scorecard method with a value of 4.51 or in percent of 90.2% is categorized as very good.
PERCEIVED ORGANIZATIONAL SUPPORT, WORK-FAMILY CONFLICT, AND JOB SATISFACTION: A SERIAL MEDIATION MODEL Muzakki Muzakki; Asep Heryyanto
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.527

Abstract

This study aims to examine the influence of perceived organizational support on work-family conflict and job satisfaction, and the influence of work-family conflict on job satisfaction. This study also aims to examine the role of work-family conflict mediation in the relationship between perceived organizational support and job satisfaction. The method used is quantitative, and the sample technique used is random sampling using the distribution of questionnaires to collect data from the research object. The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS). Furthermore, the findings of this study reveal that percieved organizational support has a positive and significant effect on job satisfaction. Percieved organizational support also negatively affects work-family conflict. Meanwhile, work-family conflict has a positive and significant effect on job satisfaction. The latest finding is work-family conflict is able to negatively mediate the relationship of percieved organizational support to job satisfaction.
ANALISIS PERBEDAAN PENDAPATAN GOJEK SEBELUM DAN SESUDAH PANDEMI COVID-19 Nida Putri Rahmayanti; Anthonius J Karsudjono
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.530

Abstract

This study's objective is to examine the differences in Gojek's income before and after Covid 19. Because this transportation is very important in the economy of a region. In research with this type of quantitative research, namely distributing questionnaires to Gojeks in Banjarmasin City. Total population of 300 people with 123 samples of respondents who returned the questionnaire and completely answered the questionnaire. The following are the results of the research: the hypothesis is accepted, there is a difference in Gojek's income between before and after Covid-19. The reason is because there are many factors such as rules or policies from the government that require an area to be locked down, then several companies are laying off their employees.
PENERAPAN GAYA KEPEMIMPINAN SITUASIONAL PERSONALIA PT. ARTO MANUNGGAL Sri Wahyuni Yuni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.543

Abstract

Determining a situational leadership style using an example of a style or model telling, selling, participating and delegating is the aim of this research. The narrative approach uses qualitative methods, namely the approach used in this study. In this study data collection using observation techniques, interviews and documentation. The results based on this research are the personnel of PT. Arto Manunggal explained the situational leadership style or model telling, selling, participating, delegating and the leadership style or model used has a positive effect on achieving the desired goals at PT. Arto Manunggal.
SYSTEMATIC LITERATURE REVIEW ANALISIS PENERAPAN ERP PADA UKM Defitroh Chen Sami'un; Eko Sediyono; Aris Puji Widodo
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.545

Abstract

UKM merupakan jenis usaha perorangan dengan jumlah omzet paling sedikit 200.000.000 pertahun. Di Indonesia jumlah UKM mencapai 99,9% dari jumlah seluruh perusahaan yang ada di Indonesia, hal ini menyebabkan persaingan antar perusahaan yang tak­­­ terhindarkan. Efisiensi merupakan salah satu faktor penting dalam persaingan diera digital. ERP merupakan salah satu cara dalam meningkatkan efisiensi UKM. Akan tetapi proses penerapan ERP juga tidak tegolong mudah, sehingga perlu mempertimbangkan beberapa faktor dan membutuhkan dukungan dari semua pihak dalam sebuahperusahaan untuk proses penerapannya. Sehingga dalam penelitian akan dibandingkan faktor apa saja yang berpengaruh dalam penerapan ERP pada UKM. Dalam penelitian dibandingkan beberapa jurnal mengenaidua faktor yang memberikan dampak dalam penerapan ERP pada UKM melalui sistem literature review yaitu faktor yang menjadi pertimbangan sebelum penerapan ERP dan faktor penentu keberhasilan dalam penerapan ERP. Berdasarkan hasil SLR yang dilakukan maka faktor-faktor tersebut berpengaruh terhadap kesuksesan dalam proses penerapan ERP pada UKM.
RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR: (Studi pada Perusahaan Terdaftar di Bursa Efek Indonesia) Cyrillius Martono; Bernadetta Diana Nugraheni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.546

Abstract

The purpose of this study is to examine the value relevance of accounting information (Book value and Earning Pershare) and firm size. The size of the company in this study is divided into large companies and small companies based on the market capitalization value. This research was conducted using the model portfolio-returns approach and regression approach. To test the value relevance of accounting information will be translated using a regression approach to stock prices, while to measure the value relevance of earnings per share and book value, the adjusted coefficient of determination (adj R2) is used to the company's stock price. Based on the results of this study, it shows that Book value and Earning Pershare have an influence on the company's stock price. Meanwhile, based on the adjusted coefficient of determination (adj R2) of earnings per share and book value, it shows a strong relationship to the company's stock price. The results of other studies based on company size show that book value and earning percentage in large-scale companies have an effect on the company's stock price. Based on the adjusted coefficient of determination (adj R2) value of Earning Pershare and book value, small-scale companies show a weak relationship strength, and large-scale companies show moderate strength of the relationship.