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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
PENGARUH KUALITAS DAN CITRA WARDAH: ANALISIS KEPUTUSAN PEMBELIAN DI KALANGAN MAHASISWI POLITEKNIK NEGERI BANDUNG Nurnajmi, Difa Nasywa; Nisanur, Visi Aulia
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.v23i2.1238

Abstract

This study investigates the influence of brand image and product quality on the purchasing decisions of Wardah cosmetic products among female students at Politeknik Negeri Bandung. Using a quantitative descriptive method, the research surveyed 80 respondents aged 17–25 who have purchased Wardah products at least twice. Results reveal that brand image significantly impacts purchasing decisions, with a correlation coefficient of 0.895, indicating a strong relationship. Meanwhile, product quality also influences purchasing decisions, though to a lesser extent, with a correlation coefficient of 0.786. The regression analysis indicates that 81.1% of the variation in purchasing decisions can be explained by the combination of brand image and product quality. These findings suggest that while both factors are important, brand image plays a more dominant role in influencing consumer choices. This study highlights the critical need for companies to invest in brand development and quality improvements to cater to consumer preferences effectively.
PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN Jannati, Nur; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v23i2.1240

Abstract

The purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023. The samples in this study were 16 companies for 2 periods. The research method used is quantitative with secondary data sources. The sampling technique uses purposive sampling method. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. Simultaneously, the operating cash flow variable, book tax differences and managerial ownership have a significant effect on earnings persistence. The results of this study provide empirical evidence that partially the operating cash flow variable has a significant negative effect on earnings persistence and the book tax differences variable has a positive effect on earnings persistence. Meanwhile, the managerial ownership variable has no effect on earnings persistence.
MENGUNGKAP TREN PEMBAYARAN QRIS TERPOPULER DAN DINAMIKA PERILAKU PENGGUNA DI SALAH SATU PTN VOKASI BANDUNG Rosliana, Joy Tessyaloni; Azzahra, Alifia Aura
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.v23i2.1242

Abstract

Digital payments continue to grow over time, especially payment through the QRIS (Quick Response Code Indonesian Standard) method has become a digital payment innovation that is growing ubiquity in all circles, especially among students. The purpose of this study is to determine usage trends of QRIS at Politeknik Negeri Bandung, banks, and students' favorite digital wallets, and identify related factors that influence the choice of payment methods. The research method used a quantitative approach, the data was collected through a questionnaire involving 102 respondents from various departments throughout Politeknik Negeri Bandung and then the data was processed with the aid of SPSS 23. The outcomes of the analysis explained that BRI bank was the most popular bank with a percentage of 39.2% and DANA digital wallet was the most popular choice among Politeknik Negeri Bandung students. In addition, QRIS has been shown to significantly impact user behavior, using the coefficient of determination (r²) value of 67%. The convenience, security, and customization factors of QRIS contribute to its widespread adoption in the Bandung State Polytechnic campus environment. This research aims to be a reference for educational institutions and financial service providers in optimizing a better and more suitable digital payment system, especially among students.
PENGARUH CUSTOMER SERVICE, INKLUSI KEUANGAN, BUNGA PINJAMAN, DAN TEKNOLOGI TERHADAP MINAT PAYLATER Setiawan, Doni; Wibowo, Purwo Adi
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.v23i2.1243

Abstract

The purpose of this study is to ascertain how customer service affects, financial inclusion, loan interest rates, and technology on the interest of factory employees in Jepara in using PayLater services. The research employs a quantitative approach, with the population being factory workers at PT Kanindo Makmur Jaya Welahan Jepara. The sample consists of 100 respondents aged 20-25 years, chosen by purposive sampling approaches combined with a non-probability sampling approach. Partial Least Squares (PLS) was used for data analysis.The findings indicate that the customer service and loan interest rate variables do not have a positive relationship. However, financial inclusion and technology have a positive effect on employees' interest in using PayLater services.
PENERAPAN EKONOMI SIRKULER DALAM MENGURANGI EMISI KARBON DI PROVINSI SULAWESI TENGGARA Farih, Muhamad; HM, Suyuti; Titop, Herman; Mariani; Imran
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.v23i2.1246

Abstract

This research aims to analyze the perceptions of the people of Southeast Sulawesi regarding the implementation of a circular economy in an effort to reduce carbon emissions. The circular economy offers a sustainable economic model that focuses on reducing waste through recycling, reuse, and extending the life of products. In Southeast Sulawesi, waste generation predominantly comes from households around 60% and is dominated by food waste 53.22%, providing great opportunities for implementing a circular economy. The research results show that people have a positive attitude towards the circular economy, as indicated by the average value of the questionnaire items, which ranges from 3.37 to 3.83. However, there are variations in perception that indicate the need for further outreach in several aspects of the circular economy. In conclusion, implementing a circular economy in Southeast Sulawesi can contribute significantly to reducing carbon emissions through better waste management and increasing community participation. Government policy support and public education are very important to strengthen the circular economy as a sustainable strategy in this area. This research provides a basis for developing evidence-based programs to achieve environmental sustainability in Southeast Sulawesi.
DAMPAK E-SECURITY DAN RISK PERCEPTION TERHADAP E-TRUST NASABAH PENGGUNA E-BANKING: PERAN LITERASI KEUANGAN Dewi, Nadia Ayu Saraswati; Prasetyo, Agung Slamet
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.v23i2.1248

Abstract

E-banking has become an essectial part of daily financial transactions, making trust in the system a critical factor in its usage. However, concerns about security and the perceived risks of using e-banking services may influence customers trust in the platforms. This study explores the impact of e-security and risk perception on e-trust among e-banking service users, with the moderating variable being financial literacy. The research adopts a quantitative methodology with a descriptive approach. Data was gathered using a non-probability sampling method through questionnaires distributed to 105 bank customers utilizing e-banking services in the Special Region of Yogyakarta. Hypotheses were tested using Moderated Regression Analysis (MRA) and Multiple Regression Analysis through SPSS. The findings reveal that e-trust is significantly impacted by both e-security and risk perception. Additionally, financial literacy is shown to moderate the connection between e-security and e-trust but not the connection between risk perception and e-trust.
ANALISIS PENERAPAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY TERHADAP NIAT MENGGUNAKAN QRIS: (Studi Pada Generasi X Di Kabupaten Kendal) Fauziah, Annisa Fitri; Apriliyanto, Nanang
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.v23i2.1249

Abstract

Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using Unified Theory of Acceptance and Use Technology (UTAUT) theory model. This study explores the Generation X in Kendal Regency, Central Java, Indonesia. The research method used quantitative method with 160 samples of Generation X in Kendal Regency, Central Java and used Smart PLS version 3.0. for analyze the data. The results of this study show Performance Expectancy, Effort Expectancy, and Social Influence has a positive and significant impact on Behavioral Intention the use of QRIS for Generation X in Kendal Regency, Central Java.
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN BERKUNJUNG WISATAWAN DI TAMAN PUTRI TUNGGAL KABUPATEN KERINCI Ayu Lestari, Anggia
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.v23i2.1254

Abstract

This study aims to analyze and explain the significant impact of the marketing mix on tourist decisions to visit Taman Putri Tunggal, Kerinci district. The variables of this study include product, place, price and promotion on tourist interest. The population is all tourists who visit Taman Putri Tunggal. A sample of 100 respondents was selected to represent this population. Multiple regression analysis with SPSS 16.0 was used to test the hypotheses. The findings prove that factors such as the types of tours offered, ticket prices, location, and promotion strongly influence tourists' decision to visit Taman Putri Tunggal. However, this study only focused on one tourist attraction, so further research with a focus on a different tourist attraction is needed.