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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 468 Documents
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PENGARUH UKURAN PERUSAHAAN DAN PERPUTARAN PERSEDIAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Febryanti, Siti Rini; Nurfadillah, Mursidah; Saputra, Praja Hadi
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1377

Abstract

This study aims to analyze the effect of company size and inventory turnover on profit growth in food and beverage companies listed on the Indonesia Stock Exchange. The study population includes consumer non-cyclical companies listed on the Indonesia Stock Exchange listed on the main board of the IDX, with a total sample of 21 companies, selected through purposive sampling techniques. This study applies a quantitative approach with secondary data analyzed using multiple linear regression methods through SPSS version 22. The findings of the analysis indicate that partially, company size does not have a significant effect on profit growth, while inventory turnover has a positive and significant effect. Simultaneously, company size and inventory turnover have a significant effect on profit growth.
PERAN FREKUENSI RAPAT KOMITE AUDIT DAN INDEPENDENSI KOMITE DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN DI SKTOR INFRASTRUKTUR Prastyawati, Tika; Anshari, Rahman; Pribadi, Muhammad Iqbal
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1382

Abstract

The level of responsibility and transparency of a company is reflected in the quality of its financial reporting, especially in the infrastructure industry which faces significant financial risks and involves large-scale projects. This study aims to investigate the effect of audit committee independence and meeting frequency on the quality of financial reporting in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The methodology used in this research is quantitative with a multiple linear regression analysis approach. The sample determination was carried out using purposive sampling method, which resulted in 108 observation data. The findings of the analysis show that the frequency of audit committee meetings has a significant and positive effect on the quality of financial reporting, while the level of independence of the audit committee does not show a significant impact. These results indicate that, compared to committee independence, the intensity of audit committee meetings has a greater influence in improving the effectiveness of supervision and accuracy of financial statement presentation. This research reinforces the active role of audit committees as part of the corporate governance mechanism, both theoretically and practically.
ANALISIS PERAN SEKTOR PERDAGANGAN DALAM OPTIMALISASI PERTUMBUHAN EKONOMI DI KOTA TERNATE Novita, Desi; Malau, Albert Gamot
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1391

Abstract

One of the key indicators reflecting the success of economic development in a region is economic growth. The Gross Regional Domestic Product (GRDP) serves as an essential measure for assessing the expansion of regional economies. Through this data, it becomes possible to identify the economic sectors that contribute most significantly to regional growth. The primary objective of this study is to analyze the role of the trade sector and to explore strategies required to enhance its contribution toward optimizing economic growth in Ternate City, North Maluku Province. The study employs secondary data, specifically the GRDP of Ternate City and North Maluku Province for the period 2015–2024. The research methodology incorporates sectoral contribution analysis to GRDP, the Location Quotient (LQ) method, and Klassen typology analysis. The findings reveal that the trade sector constitutes the largest contributor to Ternate City’s GRDP, with an average share of 25.49 percent over the period 2015–2024. Furthermore, the trade sector, identified as one of the base sectors in Ternate City, demonstrates substantial development potential and is classified within Quadrant I (leading sector) of the Klassen typology. In practice, efforts have been undertaken by both the government and society to optimize economic growth in Ternate City.
STUDI PERILAKU KONSULTAN PAJAK DALAM MENGHADAPI KENAIKAN PPN 12% TAHUN 2025: THEORY OF PLANNED BEHAVIOR Widya Putra, Muhammad Akbar; Wanti Widodo, Ulfa Puspa
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1393

Abstract

This study aims to understand the behavior of tax consultants in responding to the policy of increasing the Value Added Tax (VAT) rate to 12% in 2025, which is implemented alongside a new tax reporting system based on Coretax. The research employs a descriptive qualitative approach, with data collected through semi-structured interviews, participant observation, and literature review. The informants in this study consist of four tax consultants working at a Tax Consulting Office in Jombang Regency, East Java. The main theoretical framework used is the Theory of Planned Behavior (TPB), which comprises three core constructs: attitude toward the behavior, subjective norms, and perceived behavioral control. The findings indicate that tax consultants generally hold a relatively positive attitude toward the new policy, although they initially faced technical difficulties, particularly in using the Coretax system and calculating the 11/12 Tax Base (DPP). Additionally, there was external pressure from clients, colleagues, and the Directorate General of Taxes, which urged the consultants to quickly adapt. Perceived control was also relatively high, mainly due to organizational support, professional experience, and the consultants’ strong willingness to learn. This study confirms that TPB is an appropriate theoretical framework for analyzing professional behavior in the field of taxation and provides implications for policymakers to enhance training and communication aspects in every tax system reform.
PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA Selomitha Soffi, Auni Bhetrisia; Budiwitjaksono, Gideon Setyo
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1395

Abstract

This study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which the company's internal control system can minimize the risk of uncollectible accounts and identifies the factors causing them. The method used is qualitative descriptive research with a field study approach conducted during the internship at KAP BCA. Data collection techniques include direct observation, interviews with auditors, audit documentation, and relevant literature studies. The audit procedures analyzed include examination of supporting documents, confirmations with third parties, and assessment of management policies related to receivables management. The advantage of this research lies in the utilization of internship experience as the primary data source, which provides real insights into the implementation of audits in the field. The research results show that all stages of the audit have been carried out thoroughly in accordance with the financial accounting standards in Indonesia. Based on the audit results, the presentation of accounts receivable for PT X is deemed reasonable and has adhered to generally accepted accounting principles.
PENERAPAN KERTAS KERJA PEMERIKSAAN (KKP) ATLAS DALAM PROSES AUDIT LAPORAN KEUANGAN Vica, Monica; Budiwitjaksono, Gideon Setyo
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1397

Abstract

The development of information technology in the field of auditing has presented various innovations that can improve the efficiency and effectiveness of the audit process. One of these innovations is the ATLAS (Audit Tool and Linked Archive System) application which is used to manage audit working papers digitally. This study aims to analyze the application of ATLAS audit working papers in the financial statement audit process based on the internship experience of Dony Firliawan's Public Accounting Firm (KAP). This study uses a qualitative approach through structured interviews and direct observation. The results of the study indicate that the application of ATLAS not only improves audit time efficiency but also maintains data integrity by ensuring that data remains accurate, complete, and consistent. From a business strategy perspective, ATLAS contributes to improving the quality of accuracy to clients and the profitability of public accounting firms.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP MINAT BELI PADA PRODUK UMKM: STUDI KASUS HARUMANIS BANG TOYIB DESA KESAMBI Ardani, Krisna Yusuf; Purnomo, Nanto
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1405

Abstract

This study aims to examine the influence of price and product quality on consumers' purchase intention of Harumanis Bang Toyib products in Kesambi Village. In the midst of increasingly intense competition among small businesses, understanding the key factors that drive consumer purchasing decisions is essentialA quantitative method was applied through a survey approach, where data were obtained using questionnaires and analyzed through multiple linear regression techniques. The findings reveal that price and product quality each exert a positive and significant impact on consumer purchase intention, both separately and when considered together. These findings highlight the importance of price perception and consistent product quality in shaping consumer interest. Therefore, business owners are encouraged to implement competitive pricing strategies and maintain high product standards to enhance consumer trust and market.
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH TUNAS ARTHA MANDIRI SYARIAH WILAYAH WONOGIRI Santoso, Andik Dwi; Kurniawati, Ony; Adi, Titok Waskito
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1417

Abstract

Two key elements that might cause a drop in employee performance are a lack of accountability in completing tasks and an unsupportive work environment. The purpose of this study is to investigate how much employee performance at the Tunas Artha Mandiri Syariah Savings and Loans Cooperative in the Wonogiri district is influenced by work environment and work discipline. A sample of 35 respondents participated in the survey. Multiple linear regression analysis and SPSS processing were used to examine the collected data. The study revealed that employee performance (Y) is significantly impacted by the work discipline variable (X1). This suggests that superior performance is displayed by employees with higher levels of discipline. Additionally, it was demonstrated that the work environment variable (X2) had a considerable impact on employee performance (Y). This implies that a welcoming and comfortable workplace will increase worker productivity. Employee performance is concurrently influenced by the work environment and work discipline. These findings give the business a solid foundation on which to build strategic policies that prioritize enhancing discipline and overseeing a more encouraging workplace in order to maximize employee performance.
PEMETAAN ASET DAN POTENSI EKONOMI LOKAL MASYARAKAT DUSUN P. NAULI : STRATEGI PEMBERDAYAAN MELALUI PROGRAM KKN BERBASIS ASSET BASED COMMUNITY DEVELOPMENT (ABCD) Efendi, Rahmad; Siregar, Rahmat Mubarok; Haqq, Wadinil; Siregar, Jahara; Hasibuan, Husnaini
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1418

Abstract

This study aims to map the assets and local economic potential of the community in Pardomuan Nauli Hamlet, Selayang Baru Village, Selesai Subdistrict, Langkat Regency, by employing the Asset-Based Community Development (ABCD) approach. Pardomuan Nauli Hamlet possesses unique characteristics, as the majority of its residents are of Batak ethnicity, maintaining strong customary traditions, and are religiously homogeneous (Christian and Catholic). The research employed a descriptive qualitative method, with data collected through in-depth interviews, participatory observation, and documentation. The primary informant in this study was the Head of Pardomuan Nauli Hamlet. The findings reveal that the community possesses six major categories of assets: natural assets, consisting of 65 hectares of productive rice fields, rubber, and oil palm plantations; human assets, with a predominance of people within the productive age range (20–50 years) and aspirations for higher education; social assets, represented by the Serikat Tolong Menolong (STM), which plays a central role in customary and social solidarity; cultural assets, reflected in the preservation of Batak traditions in marriage, death rituals, and genealogical systems; religious assets, encompassing nine churches that serve as both spiritual and social centers; and physical assets, such as water pumps and rice threshing machines. Nevertheless, the community also faces several challenges, including dependence on rice farming that is vulnerable to crop failure due to pests, the high cost of fertilizers and pesticides, the limited involvement of youth in social organizations, and insufficient healthcare facilities and road infrastructure. Based on these findings, relevant empowerment strategies include mobilizing local assets through the establishment of farmer cooperatives grounded in STM and church networks, diversifying agricultural products, strengthening the role of youth, and promoting Batak traditions as a potential cultural tourism attraction. Thus, the application of the ABCD approach in Pardomuan Nauli Hamlet can strengthen economic self-reliance while simultaneously preserving the community’s cultural identity.
ANALISIS PENDAPATAN DITINJAU MELALUI AKSES MODAL, PERSAINGAN USAHA DAN KUALITAS LAYANAN: Studi Kasus UMKM Sektor Kuliner di Kabupaten Nganjuk Rahayu, Dwi Puji; Mahendra, Prasetya Tri; Ananda, Lala Dwipa
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1419

Abstract

The purpose of this study is to investigate how the revenue of MSMEs in the culinary sector in Nganjuk Regency is impacted by capital access, business competition, and service quality. The study used a survey-based quantitative methodology. Out of the 1,834 culinary MSMEs in Nganjuk Regency, 328 MSME owners were chosen to participate in the survey. The Slovin formula with a 5% margin of error was used to get the sample size. Questionnaires were used to gather data, and statistical software was used for analysis. With a significance value of 0.000, the results showed that capital access (X1) significantly and favorably affected MSME income. With a significance value of 0.000, business competition (X2) was also found to have a positive and significant influence. Additionally, with a significance value of 0.000, service quality (X3) also showed a positive and substantial relationship on MSME income. The income of culinary MSMEs in Nganjuk Regency was significantly impacted by capital access, business competitiveness, and service quality all at the same time, as evidenced by an F-count value of 187.629 that was higher than the F-table value of 2.63 and had a significance value of 0.000. These results imply that raising the revenue of MSMEs in the culinary industry mostly depends on the availability of funding, the capacity to adjust to market competition, and the dedication to providing top-notch service.

Page 45 of 47 | Total Record : 468

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