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wulandari harjanti
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wulanadari@stiemahardhika.ac.id
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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.
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Articles 453 Documents
STRATEGI PENINGKATAN KINERJA PEGAWAI KANTOR KELURAHAN BATUPAPAN KECAMATAN MAKALE KABUPATEN TANA TORAJA Paliling, Roylianto; Sabandar , Sita Y.; Ma’na , Petrus
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.930

Abstract

Penilaian kinerja sangat penting untuk menilai keberhasilan sebuah organisasi dalam mencapai misinya, terutama di tengah tuntutan masyarakat yang semakin meningkat terhadap pelayanan. Namun, praktik penyediaan layanan seringkali tertinggal dari harapan yang berkembang ini. Penelitian ini berfokus pada strategi, faktor pendukung, dan hambatan dalam meningkatkan kinerja karyawan di Kantor Kelurahan Batupapan Kabupaten Tana Toraja. Dengan melakukan pendekatan kualitatif, kemudian data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Penelitian ini bertujuan untuk mengetahui dan menganalisa strategi dalam meningkatkan kinerja pegawai, termasuk memberikan arahan dan bimbingan yang sesuai dengan Standar Operasional Pekerjaan (SOP). Meskipun upaya tersebut dilakukan, faktor-faktor penghambat tetap ada, seperti jarak tempuh pegawai dari kantor yang menyebabkan keterlambatan dan penempatan jabatan yang tidak sesuai dengan kompetensi. Sebaliknya, faktor pendukung, seperti fasilitas dan infrastruktur yang memenuhi standar SOP, memberikan kontribusi positif. Metode analisis yang digunakan adalah interaktif, yang melibatkan reduksi data, presentasi, dan verifikasi, yang memudahkan dalam menarik kesimpulan. Kesimpulan dari penelitian ini yaitu dengan meningkatkan kinerja pegawai yang memerlukan penanganan terhadap hambatan seperti kendala geografis dan penempatan jabatan yang tidak sesuai, sambil memanfaatkan faktor pendukung seperti ruang kerja yang terlengkap. Penelitian ini memberikan wawasan yang penting untuk mengoptimalkan efektivitas kelurahan dalam memenuhi tuntutan masyarakat yang terus berkembang. Kata Kunci : Strategi ,Peningkatan, Kinerja, Pegawai
PERAN KEBIJAKAN FISKAL DAN MONETER DALAM MENJAGA DAN MENCIPTAKAN STABILITAS PEREKONOMIAN INDONESIA MENURUT PERSPEKTIF ISLAM Britania, Yolanda; Septiani, Dila; Ghibran, Muhammad Heru; Siregar, Pani Akhiruddin
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.932

Abstract

Penelitian ini bertujuan untuk mengetahui apa saja peran dari kebijakan fiskal dan moneter dalam menjaga dan menciptakan stabilitas perekonomian menurut perspektif islam. Dalam hal ini, Stabilitas perekonomian memiliki pengaruh besar terhadap stabilitas negara secara keseluruhan. Stabilitas perekonomian negara sangat dipengaruhi oleh kebijakan ekonomi khususnya kebijakan fiskal dan kebijakan moneter. Kebijakan fiskal dan kebijakan moneter merupakan dua instrument utama yang digunakan pemerintah untuk mencapai tujuan stabilitasi ekonomi. Kebijakan fiskal diperlukan pemerintah untuk perannya dalam mengelola pendapatan dan pengeluaran pajak untuk mempengaruhi kinerja perekonomian suatu negara. Kemudian kebijakan moneter diperlukan perannya untuk mempengaruhi perekonomian dengan cara penambahan dan pengurangan jumlah uang beredar yang biasa disebut dengan penawaran uang yang dilakukan oleh Bank Sentral sebagai pihak otoritas moneter. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan menggunakan kajian Pustaka dengan mengambil referensi dari beberapa jurnal serta artikel terkait yang bersumber dari website atau internet. Hasil penelitian menunjukkan bahwa menurut perspektif islam, Kebijakan fiskal dan Kebijakan moneter memiliki peran yang sangat penting dalam menjaga dan menciptakan stabilitas perekonomian di Indonesia.
ANALISIS PERAMALAN PENJUALAN SINGKONG DENGAN APLIKASI POM-QM (STUDI PADA KELOMPOK PETANI MUDA DI KOTA TARAKAN) Hidayat, Nurul; Fitria, Eka; Sari Chandra, Intan Purnama; Anada, Dhea Rizma; Cahyany, Renilda
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.933

Abstract

Indonesia is an agricultural country whose economy is largely dependent on the agricultural sector. Cassava or cassava, which has the Latin name Manihot esculenta crantz, is a tuber plant that contains lots of carbohydrates. Tarakan Young Farmers are one of the farmer groups who chose cassava to cultivate since the beginning of land clearing. Price fluctuations that often occur in cassava are caused by excessive harvesting and natural disasters such as floods due to rainy weather, including the appearance of fungus on cassava trees which causes a decline in the quality of cassava so that demand decreases. In this case, farmers can take advantage of technological developments, one of which is sales forecasting using analytical tools that can help and make it easier for cassava farmers to predict optimal cassava production so that farmers can reduce the risk of losses due to this. Excessive production compared to market demand. In this research, sales forecasting for the Tarakan Young Farmers group used three forecasting methods, namely the Single Moving Average, Weighted Moving Average and Single Exponential Smoothing methods. The results of sales forecasting for the next period using the best method, namely Single Exponential Smoothing with a = 0.1, is 4.913 Kg.
PENGARUH E-SERVICE QUALITY DAN E-TRUST TERHADAP E-SATISFACTION SERTA DAMPAKNYA E-LOYALTY PENGGUNA E-WALLET OVO DI KOTA MEDAN Abdillah, Malkan Yahya
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.934

Abstract

The purpose of this study was to see how e-service quality and e-trust influence e-satisfaction and e-loyalty directly (direct) and indirectly (indirect) on users of the ovo e-wallet application in Medan, Indonesia. Quantitative methods are used in this study with primary data sources derived from individual respondents. Data processing was carried out using a structural equation model (SEM) which was run with the SmartPLS 3.0 application. The number of samples is 97 respondents who had passed the screening question. The results showed that 1) E-Service Quality has a positive and significant effect on E-Satisfaction, 2) E-Trust has no significant effect on E-Satisfaction, 3) E-Service Quality has a positive and significant effect on E-Loyalty, 4) E-Trust has a positive and significant effect on E-Loyalty, 5) E-Satisfaction has a positive and significant effect on E-Loyalty, 6) Through E-Satisfaction, E-Service Quality has a positive and significant effect on E-Loyalty, 7) E-Satisfaction does not mediate the relationship between E-Trust and E-Loyalty.
PENGARUH INTERAKSI TQM, SISTEM PENGHARGAAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA BBWS SUMATERA VIII PALEMBANG Azizah, Nur; Tripermata, Lukita; Meiriasari, Vhika
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.937

Abstract

Success in a company is closely related to the human resources (HR) within it. Therefore, the organization must support all elements of its human resources well, in order to maximize performance by observing total quality management, reward systems, and environmental uncertainty on managerial performance at the Palembang VIII Sumatra River Region Center. This research uses primary data with a Likert scale. The research method used is a quantitative approach with a questionnaire as a data collection method. This research uses a purposive sampling technique. The sample in this study was at the managerial level, namely commitment making officials (PPK) and financial managers, totaling 54 people. Meanwhile, the data analysis method uses SEM-PLS ver. 04.The results of this research indicate that total quality management has a significant positive effect on managerial performance. Furthermore, the reward system has a significant positive effect on managerial performance. Finally, environmental uncertainty has a significant positive effect on managerial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI DALAM PROPERTI REAL ESTATE DIKOTA TANGERANG Anggreyani, Delfi; Rahman, Ghani Abdur; Putri, Tasya Alivia; Dewi, Cynthia Sari
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.939

Abstract

Analisis ini mengkaji variabel-variabel yang mempengaruhi keputusan investasi di sektor properti real estat dengan fokus pada keputusan investasi masyarakat di wilayah Jabodetabek, khususnya di Kota Tangerang. Menurut Teori Perilaku Terencana mengidentifikasi sikap, norma subjektif, perilaku yang dirasakan, toleransi risiko, nilai properti yang dirasakan, dan keengganan dalam praktik ilegal dipertimbangkan sebagai variabel independen yang berpotensi mempengaruhi keputusan investasi. Metode penelitian kuantitatif dengan pengambilan sampel purposive sampling yang digunakan untuk mengumpulkan informasi melalui survei dan analisis informasi dilengkapi dengan menggunakan skala Likert. Tujuan dari analisis ini adalah untuk lebih memahami variabel-variabel yang mempengaruhi keputusan investasi di sektor properti dan real estat untuk masyarakat di wilayah tersebut.
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI ESTEH INDONESIA SUNGAI LIAT Trimora, Doan Carlo
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.940

Abstract

This research was conducted to determine how much impact product quality has on customer satisfaction at Esteh Indonesia Sungai liat and the impact of service quality on customer satisfaction at Esteh Indonesia Sungai Liat. The type of research used is quantitative research with an explanatory approach. The results obtained in this study are that the product quality variable has a significant effect on customer satisfaction with a regression coefficient value of 0.101, meaning that product quality has an influence on customer satisfaction of 0.101. Service quality has a significant effect on customer satisfaction with a regression coefficient value of 0.292, meaning that service quality has an influence on customer satisfaction of 0.292. Based on the results of this study, it is hoped that Esteh Indonesia Sungai Liat can improve the quality of the products used and provide faster and more responsive service quality to customers in order to increase customer satisfaction even more.
PENGARUH CAPITAL STRUCTURE, TANGIBLE ASSETS, INTANGIBLE ASSETS, DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Properties dan Real Estate Yang Terdaftar di Bursa Efek Indonesia) Ananda Mira Febriana, Ananda; Triyono , Triyono
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.947

Abstract

Company value is very important because it reflects financial performance which can influence investors' assessments. Investors really need stock assessments when deciding to invest. Financial performance is an effort that can be made by each company to measure and predict the success achieved by the company when making a profit. This research examines the influence of capital structure, tangible assets, intangible assets, and sales growth on company value with financial performance as an intervening variable. The population in this study are companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this research is Properties and Real Estate Companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 156 samples were obtained that met the specified criteria. The type of data used is secondary data. The hypothesis in this study was tested using the latent variable correlation test. Based on the results of the latent variable correlation test, this research concludes that intangible assets have an effect on financial performance; intangible assets influence company value; and financial performance influences company value.
PENGARUH CAPITAL INTENSITY, LEVERAGE, LIKUIDITAS, TAX TO BOOK RATIO DAN RISIKO BISNIS TERHADAP KINERJA KEUANGAN Fandina Isticha Noor, Fandina
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.955

Abstract

This research aims to test whether capital intensity, leverage, liquidity, tax to book ratio and business risk have an effect on financial performance (empirical study of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period). This data uses secondary data. The sample for this research is property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2019-2020 using the purposive sampling method. There are 72 companies that meet the criteria as research samples. This research uses quantitative methods. This research uses quantitative methods. The variables used are capital intensity, leverage, liquidity, tax to book ratio, business risk and financial performance. The test used is multiple linear regression analysis using the SPSS 27 program application. The results of this research show that the variables capital intensity, leverage, liquidity have a significant effect on financial performance, and tax to book ratio, business risk has a significant effect on financial performance.
ANALISIS PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PADANG PANJANG Nurfitriyenny, Nurfitriyenny; Muslim, Muslim; Supryanita, Rina; Rahmawaty, Dian; Fitria, Fitria
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.957

Abstract

This research aims to analyze the effectiveness of restaurant taxes and the contribution of restaurant taxes to increasing local revenue in the city of Padang Panjang. In this research using quantitative and qualitative analysismethods. The results of the research conducted suggest that the effectiveness of restaurant tax collection for 2017-2021 is quite effective, with an average effectiveness rate of 89.05%. The highest percentage of effectiveness wasin 2021 at 98.13% and the lowest in 2018 was 81.21%. Meanwhile, the contribution of restaurant tax in 2017-2021was very less, with an average contribution of 1.30%, the highest contribution in 2018 is 1.53% and the lowest in2020 was 1.18%.