cover
Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
Phone
-
Journal Mail Official
lppm@stiemahardhika.ac.id
Editorial Address
-
Location
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 483 Documents
JAM KERJA PANJANG DAN MINIMNYA PENGHARGAAN: DINAMIKA MOTIVASI KERJA KARYAWAN USAHA KULINER DI KOTA Parman, Parman; Agussalim, Agussalim; Vadilla, Zafitri Nur; Heriyani, Veni; Ask, Hilman Van; Saputra, Hendriky
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1461

Abstract

This study aims to analyze the factors causing low work motivation among employees in the culinary business, particularly cafes, in Parepare City and to formulate strategic recommendations for increasing work motivation. The research uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of eight cafe employees with diverse job backgrounds and lengths of service. The results showed that employee work motivation tended to be low and unstable, mainly influenced by internal factors such as a lack of reward systems, limited opportunities for self-development, and weak motivational communication from management. In addition, external factors such as an suboptimal compensation system, long working hours, high workload during busy hours, and limited managerial support also contribute to low work motivation. These conditions have an impact on decreased work enthusiasm, task effectiveness, teamwork, and service quality. This study emphasizes the importance of structured work motivation management through the implementation of a reward system, proportional working hours, employee training, and the creation of a conducive work environment. These findings provide empirical contributions to the study of work motivation in culinary MSMEs in the context of small cities and can serve as a practical reference for managers.
ANALISIS HUKUM EKONOMI SYARIAH TERHADAP DISTRIBUSI MINUMAN PRE-WORKOUT TANPA LABEL HALAL DI KOMUNITAS FITNESS Mutiya, Putri; Huda, Rahmatul; Hani, Umi
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1465

Abstract

The fitness industry has experienced rapid growth alongside the increasing public awareness of the importance of a healthy lifestyle. One of the most popular products among fitness communities is pre-workout beverages, which are claimed to enhance energy and performance during exercise. However, the distribution of these products generally lacks halal certification, raising concerns among Muslim consumers regarding the permissibility of their consumption. Based on this issue, this study addresses two main research questions: (1) How are non-halal-certified pre-workout beverages distributed within fitness communities? and (2) How does Islamic Economic Law analyze the distribution of pre-workout beverages without halal certification? The purpose of this study is to examine the distribution practices of non-halal-certified pre-workout beverages within fitness communities and to analyze the provisions of Islamic Economic Law related to the distribution of products without halal labels. This research employs a qualitative method through interviews and literature review. The findings reveal that non-halal certified pre-workout products are widely distributed through both physical stores and online marketplaces. Most of these products are imported, featuring English language labels and lacking halal certification from the Indonesian Ulema Council (MUI). Additionally, the study found low awareness among both Muslim consumers and business actors regarding the importance of halal certification. From the perspective of Islamic Economic Law, such distribution practices potentially violate the principles of halal and thayyib. Therefore, this study recommends the need for increased education, stricter regulations, and active involvement of halal certification bodies to ensure consumer protection in the fitness sector.
ANALISIS STRATEGI PENGELOLAAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN PROFITABILITAS PADA PT ABC Affro, Salma; Tannar, Oryza
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1479

Abstract

This study aims to analyze cash budget management strategies in an effort to maintain liquidity and profitability at PT ABC during the period 2022 to 2024. This study uses a qualitative descriptive approach using liquidity and profitability ratio analysis. The data sources for this study are financial position reports and income statements for the period 2022 to 2024. This study examines the company's cash budget based on secondary data (three-year financial reports) and primary data from interviews and observations of internal budget managers at PT ABC. The cash budget management strategy at PT ABC during the 2022–2024 period succeeded in maintaining the company's liquidity level, as indicated by an increase in the current ratio, cash ratio, and quick ratio. Although profitability ratios such as ROA, ROE, GPM, and NPM have declined, net profit has remained stable every year. This study provides practical implications for companies regarding the importance of structuring and adapting cash budgets. The analysis results show that good cash budget management not only helps companies maintain liquidity but also supports profit stability despite fluctuations in asset efficiency. There is a direct relationship between cash budget management strategies and the simultaneous stability of liquidity and profitability ratios in medium-sized companies. This differs from previous studies.