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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.
Arjuna Subject : -
Articles 468 Documents
DIGITAL TRANSFORMATION IN PARLIAMENTARY INSTITUTIONS: A MULTI-DIMENSIONAL ANALYSIS OF SRIKANDI IMPLEMENTATION AND ITS IMPACT ON INFORMATION MANAGEMENT EFFECTIVENESS Ariawan, Ariawan; Soemartono, Triyuni; Effendy, Khasan; Sukmana, Pandji
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.v24i1.1420

Abstract

This study examines the implementation of digital transformation policy through the Integrated Dynamic Archival Information System (SRIKANDI) at Indonesia's House of Representatives (DPR RI), employing a comprehensive multi-dimensional analytical framework. Using qualitative methodology with case study design, data were collected through in-depth interviews with 25 key stakeholders, participatory observation over six months, and extensive documentation analysis. The research applies Edward III's policy implementation model, DeLone and McLean's information systems success model, and Lewin's organizational change theory to analyze the complex dynamics of digital transformation in parliamentary institutions. Findings reveal that SRIKANDI implementation achieved significant improvements in archival efficiency (67% reduction in document retrieval time) and transparency (85% increase in digital document accessibility), while facing substantial challenges in organizational culture adaptation and technical infrastructure limitations. The study identifies four critical success factors: leadership commitment intensity, digital literacy enhancement programs, infrastructure robustness, and change management strategies. Results demonstrate that successful digital transformation in legislative institutions requires synchronized alignment of policy frameworks, technological capabilities, organizational readiness, and human resource development. This research contributes to the growing literature on e-governance in developing countries and provides actionable insights for parliamentary digital transformation initiatives globally.
TRANSFORMASI KEPEMIMPINAN KE INOVASI: PERAN KUNCI KNOWLEDGE MANAGEMENT CAPABILITY PADA UMKM DI SURABAYA Muzakki, Muzakki; Lukmana, Ardiansyah Hendra
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.v24i1.1422

Abstract

This study aims to analyze the effect of transformational leadership (TL) on innovation capability (IC), with knowledge management capability (KMC) serving as a mediating variable among micro, small, and medium enterprises (MSMEs) in Surabaya. A quantitative approach with an explanatory research design was employed by distributing questionnaires to 290 MSME actors across various sectors. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings reveal that TL has a positive and significant effect on IC, confirming that transformational leadership fosters the development of an innovative work culture. Moreover, TL also exerts a positive and significant influence on KMC, indicating that transformational leaders play a crucial role in strengthening knowledge management systems through motivation, inspiration, and collaboration. Furthermore, KMC was found to positively and significantly affect IC, suggesting that knowledge management acts as a key catalyst in enhancing innovation within MSMEs. Another important finding demonstrates that KMC significantly mediates the relationship between TL and IC, implying that the impact of transformational leadership on innovation becomes more effective when facilitated by optimal knowledge management practices. Theoretically, this study contributes to the expansion of the literature on the relationship between TL, KMC, and IC in the MSME context, while practically, it provides valuable implications for MSME owners and managers to integrate transformational leadership with reinforced knowledge management in order to achieve sustainable competitive advantage.
E-PURCHASING KATALOG ELEKTRONIK DAN KOMPETENSI PEGAWAI DALAM PROSES PENGADAAN BARANG DAN JASA TERHADAP KEPUASAN PELAYANAN PUBLIK Hakim, Adi Lukman; Basyah, Muhammad Ali; Rosiawan, Rizky Wahyudha; Utama, Andi Putra
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.v24i1.1423

Abstract

This study aims to determine the effect of the implementation of e-Purchasing Electronic Catalogues and employee competence in the procurement process of goods and services on public service satisfaction at the Lamongan District Education Office. This study uses a quantitative approach with a survey method. The research sample consisted of 105 respondents, including procurement officials, school principals, and procurement-related staff at the Lamongan District Education Office, selected using purposive sampling techniques. The research instrument used a closed questionnaire with a Likert scale. The data analysis technique used was multiple linear regression to test the partial and simultaneous effects between variables. The results showed that, partially, both the implementation of e-Purchasing and employee competence had a significant effect on public service satisfaction. Simultaneously, both independent variables also had a significant effect on public service satisfaction
PERAN JOB CRAFTING MENINGKATKAN JOB PERFORMANCE PADA KARYAWAN PENJUALAN Dewi, Rina
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.910

Abstract

Job crafting is a proactive process by employees in work tasks so that work has significance and is more meaningful based on individual belief values that influence job performance. This research aims to examine and analyze the role of job crafting which consists of task crafting, relational crafting and cognitive crafting in improving job performance in the context of sales employees. The object of this research focuses on sales employees who have an important role for the success of every business. Sales employees often face various challenges that can affect their team's performance and overall sales results. This research uses a quantitative method with three proposed research hypotheses which will then be analyzed and tested to answer the research problems. Data analysis techniques using multiple linear regression to produce good prediction results in providing research result reports. This research uses 298 research samples of sales employees from various industries in Surabaya.  The findings of the three hypotheses were all accepted. Task crafting for sales employees has the most dominant influence on job performance. The company's research contribution must provide opportunities for sales employees to carry out job crafting to improve job performance. Task crafting contributes to building employees to understand their work more meaningfully which leads to improved job performance in sales employees. Relational crafting can improve quality business relationships in interactions between individuals in the organization at work which encourages increased job performance. While cognitive crafting contributes to building job alignment by connecting personal ideals and desires with work goals.
ASPEK YANG BERPENGARUH DALAM PENGGUNAAN SISTEM AKUNTANSI PADA UNIT PELAKSANA TEKNIS PELATIHAN KERJA SE-JAWA TIMUR Puji Rahayu, Dwi
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1228

Abstract

The success of the performance of an accounting information system can be influenced by several factors, including: user involvement in the development of the information system, user education and training programs, top management support and personal engineering capabilities. This study was conducted to determine the Perception of the Work Environment, Level of Education and Accounting Knowledge on the Use of Accounting Systems in the Technical Implementation Unit of Job Training in East Java. The independent variables in this study are Perception of the Work Environment, Level of Education and Accounting Knowledge. Meanwhile, the bound variable is the Use of Accounting System. The type of research uses a quantitative approach with a comparative causal method using a survey. The sampling technique used was purposive sampling and a sample of 89 employees of the finance department was obtained. The instrument used in the study was a questionnaire. The questions used in the questionnaire are arranged based on the Likert scale. The questionnaire measurement uses a validity test and a reliability test that is tested using SPSS v.21 for windows which shows valid and reliable results. The analysis technique used is multiple linear regression analysis with hypothesis testing using t-statistics to test the influence partially and F-statistics to test the influence together which was tested using SPSS v.21 for windows. The results of this study show that the perception of the work environment, education, and knowledge partially and simultaneously has a significant effect on the Use of Accounting Systems in Job Training UPTs throughout East Java. The determination coefficient test also showed that the use of the Accounting System (Y) could be explained by the perception of the work environment (X1), Education (X2) and Knowledge (X3) by 80.2% and the remaining 19.8% explained by other variables that were not studied in the study.
PENGARUH PROMOSI, KUALITAS PRODUK DAN BRAND LONGEVITY TERHADAP LOYALITAS PELANGGAN PRODUK KOSMETIK DAN SKINCARE Priyanka, Felyna
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1230

Abstract

Along with the times, the need for skin care and health is increasing. The high desire of people to look attractive is influenced by trends, social media and the development of innovations and types of cosmetics and skin care products. Appearance is important today because it is an impression for the person himself in the eyes of others. This research aims to determine the effect of promotion, product quality and brand longevity on customer loyalty in cosmetics and skincare products. The population in this study were women in Kartasura who consistently used cosmetic and skincare products. The sample taken in this study was 59 people. This research is a quantitative study using multiple linear regression methods. The variables in this study consist of 3 independent variables, namely promotion (X1), product quality (X2), brand longevity (X3) and the dependent variable customer loyalty (Y). The results show, partially promotion has a significant effect on customer loyalty. Product quality has a significant effect on customer loyalty. Brand longevity has a significant effect on customer loyalty. Simultaneously, promotion, product quality and brand longevity together have a significant effect on customer loyalty.
PENGARUH KUALITAS PELAYANAN TERHADAP MOTIVASI DAN LOYALITAS MAHASISWA UNIVERSITAS DARUNNAJAH Fazrina S, Rizka; Jalaludin, Engga; Nurmajdina
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1234

Abstract

Improving service quality, motivation, and student loyalty is a crucial aspect in ensuring the desire of higher education institutions. This study aims to theoretically and empirically test the impact of student perceived service quality (SPSQ), student motivation, and student loyalty. The research approach used is a survey, with data collection on student perceptions of service quality, motivation, and loyalty at Darunnajah University. Data analysis was carried out using Smart-PLS 3.0, involving two stages: first, testing the outer model on six dimensions of service quality perceived by students, including validity, reliability, and discriminant validity tests. Second, testing the structural model and relationships between constructs (Path analysis). Data were obtained through questionnaires distributed to 100 students selected using purposive sampling techniques, with measurement variables using the Likert scale. The results of the study produced a six-dimensional model with 23 items for the service quality variable, and showed a direct positive effect of student perceived service quality on student motivation and loyalty at Darunnajah University.
ANALISIS PENGEMBANGAN PARIWISATA BAGI EKONOMI LOKAL: (Studi Kasus: Desa Wisata Kampoeng Lama, Kec. Pantai Labu Kab. Deli Serdang) Salsabila, Putri Filza; Harahap, Astri Sri Rezeki; Maulida, Lisa; Pranata, Mohammad Harry; Wulandari, Sari
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1235

Abstract

The purpose of this study is to ascertain how sustainable tourist development affects the regional economy. case study: Deli Serdang Regency's Pantai Labu District's Kampoeng Lama Tourism Village. This research employs a descriptive approach and a qualitative methodology. Interviews and observations are the sources of primary data. On the other hand, secondary data draws information from a variety of sources, including books, journals, and articles about the subject of the study. The study's findings suggest that the growth of tourism in Kampoeng Lama Tourism Village benefits the local economy. The creation of new jobs, higher community income, and more investment that supports the improvement of local services and infrastructure are some of the primary effects. This development is driven by local community participation and government support, as well as strategies that focus on local potential, including traditional culinary, crafts, and agricultural-based educational activities. As a result, Kampoeng Lama Tourism Village has been nationally recognized as one of the 75 best tourist villages in Indonesia in 2023.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL GROVER PADA PT. HERO SUPERMARKET TBK. PERIODE 2015-2022 Amalia, Luthfi Thoriq; Manda, Gusganda Suria
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1236

Abstract

The retail industry is one of the business sectors affected by the progress of the industrial revolution 4.0. PT Hero Supermarket Tbk is one of the companies facing a decline in revenue and occurs continuously to close 26 stores and lay off 532 employees in early January 2019. The purpose of this research is to analyze financial distress at PT Hero Supermarket Tbk. The approach used in this research is quantitative research with descriptive analysis by describing and explaining something that is studied in accordance with the actual situation, and citing conclusions from phenomena that can be observed through numbers. The data applied in this study is secondary data. The data source in this study is the financial statements of PT Hero Supermakrket Tbk. This study uses the Grover model analysis technique (G-Score). The results of this study show that PT Hero Supermarket Tbk faced financial distress conditions in 2018, 2020, 2021 and 2022. And faced safe conditions in 2015, 2016, 2017, and 2019.
PENERAPAN BIAYA LINGKUNGAN PADA TAMBANG AIR LAYA PT BUKIT ASAM, TBK Ningsih, Meidiana Mulya; Rianti, Lina; Matofani, Maya; Pratama, Iranda Septa
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1237

Abstract

The purpose of this study to analyze the implementation of environmental costs at PT Bukit Asam, Tbk and specifically, its practice at the Cik Ayib mud settling pond mine, Sumatera Selatan. The research method uses a qualitative approach based on secondary data. The study show that environmental costs as the total cost of all estimates required to restore the environment to its original condition is one of the environmental performance indicators related to the general aspects of the GRI standards. The implementation of environmental costs at the mine level is focused on acid mine water management as waste from mining operations. The implementation of environmental costs for the entire mining operations of PTBA is intended for various activities such as reclamation and post-mining activities and PTBA management acknowledges the existence of environmental obligations for reclamation and post-mining as provisions so that it is in accordance with PSAK 57.