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Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
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lppm@stiemahardhika.ac.id
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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
DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID Sarwenda Biduri; Adelia Asma; Santi Rahma Dewi; Nurasik Nurasik
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.v21i2.582

Abstract

Academic cheating is a growing problem in hybrid education. There is research that focuses on the causes of academic cheating, but the research results are conflicting. The purpose of this study is to find the consistency of the factors that influence academic fraud, especially the fraud triangle. This research method uses a quantitative approach. Partial t test data analysis technique for testing hypotheses on IBM SPSS version 26 software. The research subjects were accounting students at Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. A simple random sampling technique was used to determine the research sample and the number of samples was determined using the Slovin formula. This study shows that the influential and unaffected variables, namely the opportunity and rationalization variables, have an effect on academic cheating in hybrid learning. While the variables Pressure and Gender have no effect on academic cheating during hybrid learning
PENGARUH KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP KUALITAS LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Muslikhatun Muslikhatun; Hidayatul Khusnah
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.605

Abstract

This study looked at how leverage and independent commissions affected the quality of earnings in manufacturing firms in the consumer products sector, with company size acting as a moderating factor. Data from annual financial reports and consolidated financial statements of manufacturing businesses in the consumer products industrial sector listed on the IDX between 2016 and 2020 were used in this study as secondary data. In this study, 21 businesses made up the sample. Purposive sampling is employed in this study, and WarpPLS 7.0 is used to analyze the data. The findings revealed that while leverage had a favorable and minor impact on profits quality, the independent commissioner had a negative and considerable impact. The influence of independent commissioners on the caliber of earnings cannot be moderated by firm size. Firm size is unable to mitigate the impact of debt on the quality of earnings.
PEMANFAATAN PISANG MERAH MENJADI SELAI PISANG UNTUK MENINGKATKAN HARGA JUAL HASIL OLAHAN DESA PATAAN KEC. SAMBENG LAMONGAN Wisnu Priambodo; Danu Kusbandono; M. Ainul Yaqin
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.v21i2.608

Abstract

Processed food made from bananas has become a business that has the most attention from the public, especially from red bananas, the demand for bananas in Indonesia in 2019 is approximately 72 million tons, which can create new business opportunities for MSME centers to utilize bananas into finished products. goods. in the form of processed food other than being sold directly in the same form without being processed first. Red banana is a variety that lives in Pataan village, Sambeng sub-district, Lamongan district, banana is the most widely banana variety. Among other types of bananas. In this case the researcher uses a SWOT analysis to determine the advantages and disadvantages of processed banana products Pokdarwis, Pataan Village, Lamongan Regency.
EFEKTIVITAS PROMOSI ONLINE, LAYANAN PURNA JUAL DAN PERSEPSI HARGA UNTUK MENINGKATKAN PENGAMBILAN KEPUTUSAN PADA M-COMMERCE Tegowati Tegowati; Dewi Mutmainnah; Nenny Syahrenny; In’am Widiarma
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.v21i2.611

Abstract

The purpose of this study is to investigate how pricing perception, after-sales service, and online promotion influence online purchasing decisions. The sample is 150 respondents who have made online purchases via smartphones. Multiple linear regression was employed in the data analysis with SPSS 20.0. The conclusions in this study are as follows: 1) Perception of price affects online purchasing decisions; 2) After-sales service does not affect online purchasing decisions; 3) Online Promotion affects online purchasing decisions. Price perceptions and online promotions affect online purchasing decisions because prices are sensitive, especially for mothers or women. Consumers are rational economic actors. This means that they will take decisions or actions that are most beneficial to them, in this case, related to the price of goods. The law of supply and demand concerns price and quantity. If prices fall, the need for goods and services will increase, and vice versa
SYARIAH FINTECH DALAM PERSPEKTIF MASLAHAH MURSALAH Zainal Ach zainal anshari
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.v22i1.612

Abstract

The increasingly developing Islamic fintech in this technological era needs to be complemented by knowledge. Therefore, this research aims to understand Islamic fintech from the perspective of Islamic law using a descriptive qualitative method. The research methodology employed in this study is a literature review gathered from various sources. The results obtained indicate that Islamic fintech has become a contemporary fiqh discourse that has not been definitively addressed in the Quran and the Hadith of the Prophet Muhammad (peace be upon him). Hence, it relies on ijma (consensus of scholars) as its legal source. The Indonesian Ulema Council issued Fatwa DSN-MUI No.117/DSN-MUI/II/2018 regarding Information Technology-Based Financing Services with Sharia Principles. This fatwa is in accordance with Islamic Sharia and has clear legal protections outlined in legislation and regulations.
PENGARUH DETERMINAN FINANCIAL DISTRESS PADA SEKTOR MAKANAN DAN MINUMAN Nathania Ardelia; Marini Purwanto
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.v22i1.615

Abstract

Macroeconomics were shaken by pandemic Covid-19. The food and beverage sector was most affected by pandemic. The worst scenario is that they got financial distress which can lead to bankruptcy. This study aims to analyze the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Institutional Ownership (KI), and Composition of Independent Commissioners (KKI), and Company Size as a control variable to Financial Distress. The object of this research is the food and beverage sector listed on the IDX for the 2019–2021 period. The sample in this study was 50 companies were selected using purposive sampling technique. Data is obtained through the company's annual report on IDX or the company's official website. The data analysis technique used is multiple linear analysis. The results of the study show that ROA has a significant negative effect on FD. CR, KI, and UP have no significant negative effect on FD. DER and KKI have no significant positive effect on FD. ROA will show the company's ability to generate profits, where a negative profit value will signal that the company is experiencing financial difficulties. Companies will use profit as the main funding, so that a low ROA value will indicate a large need for external funding where the high level of risk and return expected by external parties. ABSTRAK Kondisi perekonomian makro diguncang dengan adanya pandemi Covid-19 pada tahun 2019. Sektor makanan dan minuman merupakan sektor yang paling terdampak pandemi. Skenario terburuknya perusahaan mengalami kesulitan keuangan (Financial Distress) yang dapat menyebabkan kebangkrutan. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Kepemilikan Institusional (KI), dan Komposisi Komisaris Independen (KKI), dan Ukuran Perusahaan (UP) sebagai variabel kontol terhadap Financial Distress (FD). Objek penelitian ini adalah sektor makanan dan minuman yang terdaftar di BEI periode 2019–2021. Sampel dalam penelitian sebanyak 50 perusahaan dipilih menggunakan teknik purposive sampling. Data diperoleh melalui laporan tahunan perusahaan yang berada di BEI atau situs resmi perusahaan. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukan bahwa ROA berpengaruh negatif signifikan terhadap FD. CR, KI, dan UP memiliki pengaruh negatif tidak signifikan terhadap FD. DER dan KKI memiliki pengaruh positif tidak signifikan terhadap FD. ROA akan menunjukan kemampuan perusahaan dalam menghasilkan laba, dimana nilai laba negatif akan memberikan sinyal bahwa perusahaan mengalami kesulitan keuangan. Perusahaan akan menggunakan laba sebagai pendanaan utama, sehingga rendahnya nilai ROA akan menunjukan besarnya kebutuhan pendanaan eksternal dimana tingginya tingkat risiko dan return yang diharapkan oleh pihak eksternal.
PENGARUH BEBAN KERJA, PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. PRIMA MITRA PIRANTI SIDOARJO Ketut Witara; Bima Surya Setiyawan
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.622

Abstract

Competition of cleaning service company for aircraft is increasing, so that PT. Prima Mitra Piranti in Sidoarjo must improve the performance of its employees in order to be able to improve company performance. The purpose of this study was to determine and analyze the effect of workload, training and work discipline on employee performance. This research is a quantitative research by taking a sample of 41 employees of PT. Prima Mitra Piranti in Sidoarjo with saturated or census sampling technique. This study used the Multiple Regression Analysis method and data processing using SPSS obtained the results of Instrument testing the results of which passed the Validity Test and Reliability Test, then the Classical Assumptions Test obtained the results of passing the Normality Test, Heteroscedasticity Test and Multicollinearity Test. The coefficient of determination (Adjusted R Square) is 0.852 or 85.2%, while 14.8% indicates that employee performance is influenced by other variables. The multiple regression equation is Y = 0.653 - 0.429.X1 + 0.696.X2 + 0.719.X3. The conclusions of the research are: 1. Workload has a negative and significant effect on employee performance. 2. Training has a positive and significant effect on employee performance. 3. Work discipline has a positive and significant effect on employee performance. 4. Workload, training and work discipline simultaneously have a significant effect on employee performance.
APAKAH RISIKO DETERMINAN BAGI KINERJA BANK PERKREDITAN RAKYAT? Mychelia Champaca; Moch Nurhidayat; Rizalnur Firdaus
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.624

Abstract

Most of the studies on risk relationships have been carried out in the context of commercial banking, and only a few have examined microfinance. This study seeks to raise the issue of risk-taking as a form of bank behavior tested in the context of microfinance. Due to the high risk and the spread of the number of branch offices, which are very wide and numerous compared to commercial banks or other microfinance institutions, this study examines the risks to microfinance performance using rural banks data as a formal form of microfinance representation. This study uses all rural bank data in Indonesia in examining the role of risk in rural banks profitability and efficiency performance. Risk indicators used in testing include liquidity risk, solvency risk, and credit risk. The findings of this study show that risk reduces profitability, reduces efficiency, and reduces credit repayments. The test results indicate that the role of the Indonesian government through its policies shows good control over risk management in microbanking to prevent contagion effects that lead to systemic risk due to the wide reach of rural banks.
FAKTOR YANG MEMPENGARUHI PENINGKATAN KUALITAS PRODUK DAN HARGA SPARE PART MOBIL TERHADAP VOLUME PENJUALAN PADA PT. SINAR AGUNG PRASAKINDO Shindu Hargo Dedali
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.625

Abstract

At present, the number of products produced by spare part makers increases competition in the market. To maintain the continuity of its production, the Company must be able to attract as many consumers as possible so that sales volume can increase. Where the spare part business in Indonesia is a very potential and promising business. And this effort is needed by the Indonesian people. Because this is like a basic need. Because the average Indonesian people carry out their activities using their own vehicles, so spare parts must be replaced when they are past their expiration date. The efforts made by the Company to survive in the face of increasingly intense competition between companies, whether of the same type or not, can be carried out in various ways. One of them is by diversifying the products produced by producing new products to meet market tastes. The variables studied are Product Quality (X1), Price (X2) and Sales Volume (Y). The purpose of this research is that researchers want to know the increase in product quality and price on sales volume. Where it is useful as a  consideration for the company in making decisions about improving the quality and price  of products in the future so that the company can achieve its goals, so the researchers  conducted a study entitled "Factors Influencing Product Quality Improvement and Car Spare Part Prices Against Sales Volume at PT. Sinar Agung Prasakindo”.
PENGARUH PENETAPAN HARGA, KUALITAS PRODUK, KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. GOLDEN TEKNIK SIDOARJO Adhietia Dharmawan Mattekawang; Ony Kurniawati
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.626

Abstract

In this period era, it is undeniable that the change of technology, be it the world of industry, contractors, or data or information that is developing and is running so fast, that it gets an increasingly fierce business competition. It is not easy for an agency or company to survive in the long term during the ongoing Covid-19 pandemic. In the midst of today's competitive conditions, company management needs to know things to prioritize when managing their company. The purpose of this study is to understand the value of pricing, product quality, and service quality on customer satisfaction either separately or together. It can be seen from the results of this study that pricing has a significant impact of 0.040, product quality 0.015 and service quality 0.000. Overall, it significantly affects customer satisfaction with a value of 0.000.