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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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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 468 Documents
BAGAIMANA REWARD DAN PUNISHMENT MEMBERIKAN PENGARUH TERHADAP KINERJA KARYAWAN? Hakim, Adi Lukman; Faizah, Erna Nur; Rosiawan, Rizky Wahyudha; Basyah, Muhammad Ali
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.v22i3.961

Abstract

The development of the business world in the era of advanced globalization has led to higher business competition. The company conducts human resource empowerment to improve the performance of each employee and the company as a whole. PT Mycotech Agro Asia Ponorogo realizes that to improve the performance of its employees, the company must implement applicable rewards and punishments. The purpose of this study is to explain reward, punishment, and performance at PT Mycotech Agro Asia, analyze the effect of reward and punishment on PT Mycotech Agro Asia, and find the most important variables. This study involved 50 production employees, so all samples were taken from the overall population through the total sampling method. Multiple regression analysis was used to analyze the data. The results showed that reward and punishmet had a positive effect on performance at PT Mycotech Agro Asia Ponorogo partially and simultaneously. The coefficient of determination shows that PT Mycotech Agro Asia company benefits from the compensation and punishment variables with 88.8% of the acquisition value. Other variables that affect employee performance other than the variables in the study obtained 22.2% of the remaining value.
PENGARUH CUSTOMER EXPERIENCE TERHADAP CUSTOMER SATISFACTION PADA KONSUMEN ICE CREAM GULU ZHUAN KARAWANG Karlina; Sudrajat, Ajat
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1092

Abstract

This study examines the influence of customer experience on customer satisfaction at Gulu Zhuan Ice Cream, a brand under the Sour Sally Group known for its Hong Kong Cheese Ice Cream and Sagoo Cream Drinks, specifically focusing on its outlet in Karawang, West Java. The data was collected from 100 respondents who have visited and tasted Gulu Zhuan Karawang Ice Cream through questionnaires. The data analysis was conducted using multiple linear regression tests with the SmartPLS program. The results indicate that customer experience has a significant impact on customer satisfaction when viewed simultaneously. However, out of the five indicators of customer experience, only the "feel" and "relate" variables positively influence customer satisfaction, while the "sense," "think," and "act" variables do not have a significant effect  
FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN MELALUI KEPUASAN KERJA PADA TENDIK UNIVERSITAS 17 AGUSTUS 1945 SURABAYA Sumiati
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1100

Abstract

This research aims to determine and analyze the influence of discipline, teamwork, and quality of work life on employee performance, with job satisfaction as an intervening variable, among educational personnel at the University of 17 August 1945 Surabaya. Data collection was carried out by distributing questionnaires using a Likert scale. The sample consisted of 100 educational staff, selected using the Probability Sampling technique with Simple Random Sampling. The results indicate that discipline has a significant effect on both job satisfaction and employee performance. Similarly, teamwork and quality of work life significantly affect job satisfaction and employee performance. Furthermore, job satisfaction significantly influences employee performance. Discipline and quality of work life positively influence employee performance through job satisfaction as an intervening variable, while teamwork does not have a significant indirect effect on employee performance through job satisfaction.
PENGARUH ELECTRONIC WORD OF MOUTH DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA EIGER STORE PEMATANGSIANTAR Nurwilda, Melisa; Rezeki, Sri
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1104

Abstract

This research aims to analyze the influence of electronic word of mouth on product purchasing decisions at the Eiger Store Pematangsiantar. The study uses a quantitative research method, with primary data obtained from questionnaires distributed to respondents. The data collection technique employed simple random sampling, targeting a population of 100 consumers of Eiger Store Pematangsiantar. Data processing was conducted using the SPSS 26 application. The results indicate that both electronic word of mouth and brand image variables have a positive and significant partial effect on purchasing decisions for Eiger products. Additionally, the adjusted R-squared coefficient of determination shows that electronic word of mouth and brand image contribute to purchasing decisions.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Hutagaol, Dahlia; Hasyim, Diana
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1109

Abstract

2018-2022 period. The motivation for this research stems from a decline in the companies' profit-earning ability, while the influencing factors do not move in tandem. The sampling method used is purposive sampling, with 267 companies selected as the sample for this study. The analysis technique employed is panel data regression analysis using E-views 12 software. The results show that managerial ownership has a negative and significant effect on CSR but no effect on ROA. Institutional ownership does not affect CSR but has a positive and significant effect on ROA. The independent board of commissioners positively and significantly affects CSR but negatively and significantly affects ROA. Furthermore, CSR mediates the effect of managerial ownership and the independent board of commissioners on ROA, but it does not mediate the effect of institutional ownership on ROA.
PENGARUH SISTEM PELAPORAN AKUNTANSI DAN TINGKAT KEPATUHAN PAJAK TERHADAP KUALITAS PELAYANAN BISNIS UMKM DI DESA SUMBERMULYO Fahmadya, Elok Kunzita; Mahmud, M. Bahrudin; Febrianti, Yulia; Susilo, Dwi Ermayanti
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1110

Abstract

This study aims to analyze the impact of accounting reporting systems and tax compliance on the quality of business services within Micro, Small, and Medium Enterprises (MSMEs) in Sumbermulyo Village, Jombang. MSMEs play a significant role in Indonesia's economy, contributing to job creation and societal welfare. However, they face challenges in areas such as accounting reporting and tax compliance, both of which are critical to enhancing business service quality. A reliable accounting system helps mitigate financial mismanagement, while a high level of tax compliance prevents penalties and fosters consumer trust. The research employs a quantitative descriptive approach, using data collected from questionnaires distributed among tofu production companies in Sumbermulyo. Data analysis techniques include normality tests, multicollinearity, and F-tests, which are used to examine the relationships between the variables and draw conclusions regarding their influence on service quality.    
PENGARUH ONLINE CUSTOMER REVIEW DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPATU VENTELA Gimnastiar, Gilang Nur
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1206

Abstract

This study investigates the influence of online customer reviews and price perceptions on purchasing decisions in the post-pandemic Indonesian fashion industry, where electronic word-of-mouth (EWOM) has gained prominence, particularly through spontaneous customer reviews on social media platforms. These reviews, along with price perceptions, serve as crucial factors for consumers when making purchasing decisions. The research focuses on the partial influence of online customer reviews and price perceptions on purchasing decisions, employing a quantitative descriptive method. The population consists of students from Singaperbangsa University, Karawang, with a sample size of 96 respondents selected using the Slovin formula. Primary data was collected through online questionnaires distributed via Google Forms. Data analysis was conducted using SPSS version 25, and multiple linear regression testing yielded the equation Y = 6.050 + 0.343X1 + 0.382X2 + e. The findings show that price perception has the greatest impact on purchasing decisions. Additionally, a T-test revealed that online customer reviews (T = 2.801) and price perception (T = 3.895) both have a partial and significant influence on purchasing decisions, as their T values exceed the critical T value of 1.661.  
PENGARUH ETOS KERJA DAN MANAJEMEN TALENTA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA UPTD KPHL SOLOK DINAS KEHUTANAN PROVINSI SUMATERA BARAT Rinaldi; Almasdi
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1208

Abstract

This study investigates the influence of work ethic and talent management on employee performance at the Solok Protected Forest Management Unit (KPHL) UPTD, with job satisfaction serving as a mediating factor. The research addresses issues of discipline among employees, as tardiness has negatively affected performance. This quantitative study surveyed the entire population of UPTD KPHL Solok employees, comprising 32 respondents, selected through total sampling. Data were collected via a Likert-scale questionnaire and analyzed using Smart PLS. The results show that both work ethic and talent management have a positive and significant effect on job satisfaction. Furthermore, while both factors positively affect employee performance, the impact is moderately significant. Job satisfaction plays a crucial mediating role, as employees perform better when they are satisfied with their jobs. Ultimately, the study concludes that work ethic and talent management significantly enhance employee performance through the mediating role of job satisfaction
PENGARUH UKURAN PERUSAHAAN, FIXED ASSET INTENSITY, DAN LEVERAGE TERHADAP REVALUASI ASET TETAP PADA INDUSTRI FNB Sihombing, Anita Indah Sari; Susanti, Merry
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1211

Abstract

This study aims to analyze the impact of firm size, leverage, and fixed asset intensity on fixed asset revaluation in food and beverage companies listed on the Indonesian Stock Exchange from 2017 to 2021. Using a sample of 55 data points, the research employed Microsoft Excel for data management and IBM SPSS version 25 for statistical analysis. The results show that firm size and fixed asset intensity have no significant effect on fixed asset revaluation. However, leverage was found to have a significant positive influence on fixed asset revaluation, indicating that companies with higher leverage are more likely to revalue their fixed assets. This could be attributed to the need to improve their financial position or manage debt covenants. These findings offer insights into the financial strategies employed by firms and contribute to the understanding of factors that drive asset revaluation decisions, which are crucial for stakeholders evaluating a company's financial health and transparency
ANALISIS EFEKTIVITAS TUGAS POKOK DAN FUNGSI PENGELOLA BARANG DALAM PENATAUSAHAAN BARANG MILIK NEGARA DI SEKOLAH TINGGI METEOROLOGI KLIMATOLOGI DAN GEOFISIKA Wibowo, Shindyko; Giyanto, Bambang; Munawar, Munawar; Darmawan, Yahya; Habibi, Naufal Ilham
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1212

Abstract

This study aims to measure the effectiveness of asset managers in administering State-Owned Assets (BMN) at the Meteorology, Climatology, and Geophysics School (STMKG), as identified in the 2017-2018 Operational Audit Report. The research employs a mixed-method approach, utilizing both qualitative and quantitative methods, with data collected through Likert-scale questionnaires and in-depth interviews with six respondents. Data analysis was performed using Smart PLS software. The findings indicate that while the asset managers at STMKG meet the minimum educational qualifications of a Diploma III, they lack the necessary certification in BMN Management Technical Substantive Training (DTSS). However, the managers demonstrate strong competencies in technical, cognitive, and social aspects, which significantly support their roles. The study highlights deficiencies in the reporting and disposal processes of BMN and emphasizes the need for formal training to enhance the effectiveness of BMN management.