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Media Mahardhika
Published by Sekolah Tinggi Ilmu Ekonomi Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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 453 Documents
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AKUNTABILITAS DAN TRANSPARANSI BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN X Permata Sari, Indah
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.v23i1.1213

Abstract

This research aims to analyze the accountability and transparency of financial assistance provided to political parties in a regency. The study employs observations and documentation to enhance data accuracy. Accountability is assessed using Koppell's four dimensions, while transparency is evaluated through Bovens' three perspectives. The findings reveal that accountability for political party financial assistance in the regency is weak, largely due to the lack of government oversight, which increases the risk of budget mismanagement or diversion. The roles of the Audit Board (BPK) and the Regional Government are limited to auditing, guiding, and monitoring, without any control over the financial assistance given to political parties. Furthermore, political parties have not fully complied with the requirements for submitting accountability reports. In terms of transparency, political parties receiving financial assistance have not effectively implemented transparent practices. There is a tendency for political parties to restrict access to financial information, limiting it to political circles, making it difficult for the public to obtain details about party performance. Additionally, the legal framework established by the government lacks sanctions for non-compliance with transparency requirements, which hinders the achievement of the intended level of public transparency.  
PENERAPAN METODE BENFORD’S LAW MENDETEKSI INDIKASI FRAUDULENT FINANCIAL STATEMENT PERUSAHAAN ASURANSI JIWA INDONESIA TAHUN 2020-2023 Nur Intani, Nur Intani Ramadina Putri; Suhaidar; Julia
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.v23i1.1217

Abstract

The increasing public interest in conventional life insurance in Indonesia presents a paradox with the rise of fraud cases over the past two decades, highlighting the need for effective fraud detection in life insurance companies. This study aims to detect indications of fraudulent financial statements in life insurance companies in Indonesia from 2020 to 2023 using the Benford's Law detection method. The dependent variable is fraudulent financial statements, and the independent variable is the Benford's Law detection method. The research employs purposive sampling, resulting in 36 samples. The data used are secondary data obtained from financial and annual reports downloaded from the OJK and related company websites. Data analysis involves data profiling, descriptive statistics, and main testing on the first and second digits. Conformity tests include the z-statistic, chi-square, and MAD tests using SPSS 26 and Microsoft Excel 2016. The results indicate a significant difference between the frequencies of the first and second digits in the financial reports of life insurance companies in Indonesia from 2020 to 2023. While the chi-square test shows no significant difference, the z-statistic and MAD tests indicate that the differences are significant and valid as accounting anomalies, suggesting the potential occurrence of fraudulent financial statements.  
PENGARUH LATAR BELAKANG PENDIDIKAN, UKURAN USAHA DAN LAMANYA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM AGRIBISNIS DI KECAMATAN TALANG KELAPA KABUPATEN BANYUASIN Metaness, Putri
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.v23i1.1220

Abstract

This study aims to analyze the influence of educational background, business size, and business duration on the quality of financial statements in Agribusiness SMEs in Talang Kelapa District. Financial statements serve as a crucial tool for various users to make informed economic decisions, providing insights into financial performance and cash flows. The research adopts a quantitative approach, with data gathered through questionnaires and interviews. A total of 80 responses were collected using purposive sampling techniques. The analysis reveals that, individually, educational background, business size, and business duration have a positive and significant impact on the quality of financial statements (sig < alpha = 0.05). Additionally, the independent variables collectively show a positive influence on the financial statement quality of Agribusiness SMEs (sig < alpha = 0.05), indicating that these factors are essential for improving the reliability and accuracy of financial reporting in this sector.  
PENGARUH KEPERCAYAAN, FITUR LAYANAN, KEMUDAHAN, DAN KEAMANAN TERHADAP KEPUTUSAN MENGGUNAKAN MOBILE BANKING DI KALANGAN GENERASI-Z Rumuar, Anafiah
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.v23i1.1221

Abstract

The banking sector in Indonesia is undergoing substantial growth, with mobile banking services emerging as a key innovation. BRImo, a service provided by PT Bank Rakyat Indonesia, enables users to access banking services remotely, reducing the need for teller or customer service assistance. This study aims to examine the impact of trust, features, convenience, and safety on Generation-Z's decision to adopt mobile banking. A quantitative approach was employed, with primary data collected via questionnaires. The sample comprised 100 students from the top five universities in Yogyakarta, selected through purposive sampling. Data analysis was conducted using SPSS 25. The findings reveal that trust, features, convenience, and safety significantly influence Generation-Z's decision to use mobile banking, both individually and collectively. The study concludes that each of these factors—trust, features, convenience, and safety—has a significant partial effect, while their combined influence is also substantial in shaping Generation-Z’s decision to adopt mobile banking services.  
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN BUKALAPAK TAHUN 2020-2023 Fitriani, Rahma; Manda, Gusganda Suria
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1245

Abstract

The purpose of this study was to determine the financial performance of PT Bukalapak.com Tbk in terms of financial ratio analysis. This type of research is descriptive quantitative. The type of data used is the company's annual financial report data for 2020-2023. The secondary data source is the Financial Statements of PT Bukalapak.com Tbk for 2020-2023 from https://www/idx.co.id. The population and sample of this study are the company's financial statements at PT Bukalapak.com Tbk for 2020-2023. By using a horizontal analysis method of financial analysis, which includes liquidity ratios, leverage ratios and profitability ratios. The results showed that PT Bukalapak.com Tbk based on financial ratios, researchers can find out that the leverage ratio produces good performance, while the liquidity and profitability ratios show poor performance.
ANALISIS IMPLEMENTASI KEBIJAKAN TINGKAT KOMPONEN DALAM NEGERI (TKDN) DAN KENAIKAN PERSENTASE PAJAK PENGHASILAN 22 TERHADAP PENURUNAN NILAI IMPOR DI INDONESIA Caroline, Elizabeth; Wany, Eva
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1250

Abstract

This research aims to determine the implementation of the Domestic Component Level Policy (TKDN) and the 22 Percentage Increase in Income Tax on Import Value in Indonesia. This research uses non-interactive qualitative methods with secondary data from the Central Statistics Agency which is directly related to import values and statutory regulations. This research uses a qualitative case study approach with a literature review as a literature study. The research results state that the TKDN Policy and the increase in PPh Article 22 are the right steps to reduce dependence on imports and encourage domestic industrial growth. This can be seen from the data on the value of imports from 2022-2023 which has experienced a decline.
PENGARUH GAYA KEPEMIMPINAN DAN PELATIHAN TERHADAP KINERJA KARYAWAN DI BANK NAGARI KOTO BARU KABUPATEN DHARMASRAYA Anggraini, Widya; Kencana, Anggia Putri
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1255

Abstract

This research is motivated by employee performance caused by leadership style and training at Nagari Koto Baru bank, Dharmasraya Regency. The purpose of this study was to determine the effect of leadership style and training on employee performance at Nagari Koto Baru bank, Dharmasraya Regency. The method used in this research is descriptive quantitative. Data collection techniques by distributing questionnaires to 50 respondents measured by a Likert scale. The analysis technique uses multiple linear regression analysis with the help of SPSS 21 then described descriptively. The results showed that (1) there is an influence of leadership style on employee performance as evidenced by the t value of the leadership style variable count greater than the t table of 6.948>2.011 or a significance level smaller than 0.05; (2) there is an influence of training on employee performance as evidenced by the t value of the training variable count greater than the t table of 3.953>2.011 or a significance level smaller than 0.05.
PENGARUH EFFECTIVE COMMUNICATION DAN MOTIVATION TERHADAP SELF DEVELOPMENT DI LINGKUNGAN KAMPUS: Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bandar Lampung Fiqih, Muhammad Rizvy Al; Dunan, Hendri
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1258

Abstract

As individuals who undergo education at the university level, students as the nation's successors must have a strong foundation in self-development in order to compete in the outside world, good self-development is obtained from the process of effective communication and motivation. This study was conducted to analyze whether effective communication and motivation have a major influence on self-development studies of students of the Faculty of Economics and Business, Bandar Lampung University. The type of research method applies a quantitative approach with a sampling of 73 respondents. The method used is multiple linear regression analysis. With the results stating that effective communication and motivation have a large and significant effect on self-development partially and simultaneously on students of the Faculty of Economics and Business, Bandar Lampung University.
PENGARUH WORK LIFE BALANCE DAN WORK ENGAGEMENT TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA KARYAWAN: (Studi Pada PT Sumber Kurnia Alam Bandar Lampung) Dunan, Hendri; Paolo, Clarissa Chandra
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1259

Abstract

Knowing whether work balance and involvement affect employee performance through job satisfaction at PT Sumber Kurnia Alam Bandar Lampung, this research was conducted. This type of research is quantitative and there are 40 questionnaires filled out by employees of PT Sumber Kurnia Alam Bandar Lampung office. Data analysis through path analysis and applying SEM through PLS 4.0 software. Based on the findings, work balance has a negative and moderate effect on employee performance, work involvement has a positive and moderate effect, work balance has a positive and significant effect on job satisfaction, as well as work involvement, job satisfaction has a significant and positive effect on employee performance, work balance variables on performance have a significant indirect effect on job satisfaction, and work involvement variables do not have a mediating effect but, have a direct effect on employee performance.
PENGARUH SERVICE QUALITY DAN INTERPERSONAL COMMUNICATION TERHADAP KEPUASAN KONSUMEN: Studi Pada Showroom Hartono Mobil Dunan, Hendri; Hartono, Celine Viona
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1262

Abstract

People's lives today have undergone major changes compared to the past, especially due to the rapid advancement of technology, changing trends and consumer preferences in the automotive industry are often influenced by external factors such as government policies, economic conditions and technological innovation. “This study was conducted to determine the effect of Service Quality and Interpersonal Communication on customer satisfaction of Hartono car showroom. The method in this study is quantitative and there are 49 respondents who are Hartono showroom consumers. Data analysis through Statistical Package for the Social Sciences (SPSS). The result is that Service Quality has no effect on customer satisfaction. Interpersonal Communication has a positive and significant effect on Customer Satisfaction, Service Quality and Interpersonal Communication together, have a positive influence on Customer Satisfaction.

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