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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
SHARIAH COMPLIANCE REVIEW: CASE STUDY ON SAVING CONTRACT AND FUNDING CONTRACT ON FINANCING SHARIAH COOPERATIVE ALMUBAROK Ali Farhan
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.v21i3.628

Abstract

This study aims to explain and assess sharia compliance in KSPS Al Mubarok. The research method used is a case study with muammalah fiqh theory analysis tools. Based on the results of the analysis, it shows that the savings contracts and financing agreements made at KSPS Al-Mubarok do not fulfill the syar'I principles in their business transactions, some things that are not syar'I include; not enter into a written contract on a savings contract, combine business contracts and social contracts, and use entrusted assets without the consent of the owner of the assets
META SYNTHESIS OF STRATEGIC DEVELOPMENT MANAGEMENT BETWEEN INDONESIA AND AUSTRALIA BASED ON CONSTANT MARKET SHARE PERSPECTIVE Gunawan Wibisono; Nanik Kustiningsih; Lanny Regina Susanti
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.v21i3.630

Abstract

The conditions of intense competition in the international market have encouraged Indonesia to be able to compete with other export products from other countries. One of the simple solutions is that the export products that are sold must be of very high quality and take advantage of the empty gaps in the international market. The main way is to fully optimize from viewing and analyzing market strategies. So the nature of our trade will look more offensive to the industrial economy. The use of FTAs is only for reducing tariffs and helping the flow of goods, but Indonesia must also be able to provide encouragement intensively so that these goods can win in one of the FTA areas. The solution presented is directing or piloting starting from one type of export goods. The author observes that the strategy or stages planned with method of meta synthesis. Indonesia are effective in the potential to increase and win Indonesian export products. First, studies by providing solutions on how Indonesian export products can compete and win in one of their destination countries. Second, deepening in the export market shows market power and sends market intelligence to make observations to the micro scale regarding export products and analysis of every policy and solution issued to that country. Third, the overall implementation and application of policy solutions to win Indonesian export products. One of the mistakes made at the implementation stage was said to be exports that were not quite right by Australia.
THE INFLUENCE OF WOMEN'S TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PRODUCTIVITY IN NON-PROFIT ORGANIZATIONS Yogi Yunanto; Endang Triwidyati
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.v21i3.631

Abstract

The role of women in public sector jobs is now a universal phenomenon. Based on the multiple linear regression F test, it can be seen that the female transformational leadership style variables together have a significant influence on the work productivity of employees of non-profit organizations with an Fcount value of 17.896> Ftable which is 2.49. This means that the high and low work productivity of employees of non-profit organizations is determined by whether or not the female transformational leadership variable is good. And based on the t test, it is known that only the charisma variable of female transformational leadership partially has a significant dominant influence on the work productivity of employees of non-profit organizations with a calculated t value of 3.265> t table of 2.03. So it can be concluded that the first hypothesis of this study is proven true while the second hypothesis is not proven true.
ASEAN GO PUBLIC COMPANIES’ STOCK SPLIT: CUMULATIVE ABNORMAL RETURN AND CUMULATIVE TRADING VOLUME ACTIVITY Darsono, Caroline Illene Hari; Martono, Cyrillius; Memarista, Gesti
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.v22i1.633

Abstract

The current study compares the differences between Cumulative Abnormal Returns (CAR) and Cumulative Trading Volume Activity (CTVA) for publicly traded companies that execute stock splits in the year 2021 on the ASEAN Stock Exchange. According to estimates and timelines, businesses listed on the ASEAN Stock Exchange in 2021 are not permitted to take additional corporate action. There are 47 companies using the sampling exchange in the countries of Indonesia, Malaysia, Philippines, Vietnam, Thailand, and Singapore. The data analysis methodology used by researchers is a different test through the Wilcoxon Rank Test. The first result from this study is that there is a difference in CAR before and after a stock split that is significant. In contrast, for the second result, there is no significant difference in the CTVA for the prior and subsequent stock split. Before the stock split happened, researchers discovered a bigger discrepancy in CAR. This shows that the market responded from time t-31 to time t-1. Due to a number of reasons, including the global influence of dominant data and patterns in investor behavior, there was no discernible difference in the CTVA.    
ANALISIS IMPLEMENTASI 6S (HOUSEKEEPING 5S DAN SAFETY) PADA AREA WAREHOUSE OPERATION PT. MMS Achmad Zaki; Taqwanur Taqwanur; Nafia Ilhama Qurratu’aini
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.v21i3.639

Abstract

Presearchers use the analysis of the application of 5S and safety to find out before and after related to the arrangement and work safety system in PT. MMS Sidaorjo Regency. Implementation of this research using qualitative methods. The data used according to research takes from words, situations, actions and events. Here using the interview activity. Hthe results of the research that has been done, several conclusions can be drawn, namely for the implementation of 5S and Safety (job security). Seiri (Brief), Seiton (Neat), Seiso (Clean), Seiketsu (Rawat), Shitsuke (Hardworking), Safety (job security) has been fully implemented.
ANALYSIS ON CURRENT ACCOUNT SAVING ACCOUNT (CASA), NON-PERFORMING LOAN (NPL), DAN LIKUIDITAS (LDR) TO BANKING PROFITABILITAS (ROA) SITUATION ARROUND PANDEMIC COVID 19 Fajar Alif Ardiansyah; Sarah Yuliarini; Eva Wany; Budi Prayitno
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.v21i3.640

Abstract

Interrelated of situation as pandemic covid 19 happened which was data conducted then to be tested and analyzed the effect of Non-Performing Loans, Current Account Saving Accounts and Loan to Deposit Ratios on Return on Assets in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study conducted on 48 banking listed companies which matched the criteria for the research sample. The analysis technique used multiple linear regression and SPSS version 20 as tools for data processing. The results of this study indicate that Non-performing Loans and Current Account Saving Accounts have an effect on Return on Assets. Meanwhile, the Loan to Deposit Ratio hasn’t significantly affected on Return on Assets.
PERSEPSI MASYARAKAT TERHADAP PERANAN ANGGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DALAM PERENCANAAN PEMBANGUNAN DESA DI DESA KETANEN KECAMATAN PANCENG KABUPATEN GRESIK Ulfiyatin Ulfiyatin; Haryanto Haryanto
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.v21i3.641

Abstract

This research aims to determine community perceptions of the role of the village revenue and expenditure budget (APBDes) in village development planning in Ketanen Village, Panceng District, Gresik Regency in 2021 -2022. The data analysis technique used is descriptive statistics. Data obtained through questionnaires, observation, and documentation. The variables used in this study were basic needs fulfillment (PKD), village facilities and infrastructure development (PSPD), local economic potential development (PPEL), and community empowerment (PM) with a sample of 20 respondents. Based on data analysis that has been carried out by researchers, it can be concluded that community perceptions of the village income and expenditure budget (PMPAPBDes) have a significant effect on fulfilling basic needs (PKD), while other variables are development of village facilities and infrastructure (PSPD), development local economic potential (PPEL), and community empowerment (PM) have no effect on community perceptions of the role of the village income and expenditure budget (PMPAPBDes)
THE INFLUENCE OF FINANCIAL RATIO ON PROFIT GROWTH IN MINING COMPANIES IN INDONESIA Sri Handini; R. Agus Baktiono; Bambang Raditya Purnomo
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.v21i3.642

Abstract

The purpose of this research is to test empirically the impact of the Dividend Payout Ratio (DPR), Net Profit Margin (NPM), and Return on Assets (ROA) on company profit growth. The samples used in this study were 17 mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Samples were taken using a census (saturated sample), namely by using the entire population as the sample. The data used are secondary data obtained from the IDX and the Annual Reports of each sample company. The data analysis technique used is multiple linear regression analysis technique. The results showed that partially, the Dividend Payout Ratio (DPR) had a positive but not significant effect on profit growth, while Net Profit Margin (NPM) and Return On Assets (ROA) had a positive and significant effect on profit growth. Simultaneously, Return On Assets (ROA), Net Profit Margin (NPM), and Dividend Payout Ratio (DPR) have a positive and significant effect on profit growth.
PERCEPTION OF PEOPLE TOWARDS THE LOCAL PARKS IN NEPAL Ballav Niroula
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.v21i3.643

Abstract

The main objective of this research is to evaluate the perception of people towards the local parks in Lalitpur, Bhainsepati, Nepal. For this, people’s perceptions towards environmental, economic, and health factors are considered. Perceptions of people are abstract and cannot be measured directly. This study aims to measure people’s perceptions using a structured questionnaire. A total of 215 questionnaires were distributed to the respondent and only 170 respondents’ responses were received and used in this study. Using descriptive research design data were described and analyzed. A convenience sampling technique was applied to select the sample from the unknown population. Data has been analyzed and interpreted by statistical tools to find the results. The study found that people have a positive and significant attitude toward the environmental, economic, and health factors in the local parks. It has been also found that; public participation, cleanness, and proper sanitation are essential for the local parks.
ANALISIS KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Nekhasius Agus Sunarjanto; Vanny Utari; Cicilia Erna Susilawati
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.v21i3.646

Abstract

The purpose of this study was to analyze differences in the financial performance of companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic through solvency ratios and profitability ratios. Covid-19 has caused the Indonesian econo- my to grow negatively. This has had a major impact on the compa- ny's financial performance, because the company experienced a decline in revenue due to policies made due to the Covid-19 pandemic. Thus, in order to survive in the midst of the Covid-19 pandemic, companies listed on the Indonesia Stock Exchange must begin to rise to compete in gaining competitive advantage and superior financial performance. The sample in this study is all sectors of companies listed on the Indonesia Stock Exchange, except the financial sector. The analytical technique used is the Paired-Sample T-test with the help of the STATA program. The results of this study indicate that there are differences in the solvency ratio when measured using the time interest earned ratio. However, the solvency ratio shows no difference when measured using the debt ratio and cash coverage ratio. While the profitability ratio shows that there are differences in the company's financial performance between before and during the Covid-19 pandemic.