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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 498 Documents
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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.
PENGARUH WHISTLEBLOWING SYSTEM DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA PERUSAAHAN DAERAH AIR MINUM WAIR PU’AN Margaretha Ririn Novitasari; Yosefina Andia Dekrita; Thadeus Fransesco Quelmo Patty
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1493

Abstract

This study examines the effect of the Whistleblowing System and Organizational Culture on Fraud Prevention at the Wair Pu'an Regional Water Supply Company. Fraud prevention is critical in public service organizations, as fraudulent practices undermine institutional performance, public trust, and accountability in managing public resources. Thus, implementing an effective whistleblowing system and fostering a strong organizational culture are considered essential to minimize fraud risks. A quantitative associative approach was employed, with the entire population of 80 employees used as the sample through saturated sampling. Data were collected via questionnaires and analyzed using descriptive statistics and multiple linear regression. Prior to hypothesis testing, validity, reliability, and classical assumption tests including normality, multicollinearity, and heteroscedasticity were conducted. The results demonstrate that both the Whistleblowing System and Organizational Culture have a positive and significant effect on Fraud Prevention, both partially and simultaneously. The t-test confirms that each variable independently contributes significantly, while the F-test validates their combined explanatory power. The coefficient of determination indicates that both variables account for 38.9% of the variance in fraud prevention, with the remaining 61.1% influenced by external factors not included in the model. These findings suggest that strengthening whistleblowing mechanisms and cultivating an integrity-based organizational culture are effective strategies for enhancing fraud prevention in regional public companies. The study implies that organizations should invest in transparent reporting systems and ethical culture development to reduce fraudulent behavior and improve overall governance.
PEMANFAATAN PERSONAL BRANDING KARYAWAN DALAM STRATEGI PEMASARAN DIGITAL BERBASIS KONTEN PADA LAMAN WEB RESMI GOTO Aditya Bayu Kusuma; Muhammad Fachmi; Dede Yusuf Maulana; Hening Lintang Kinanthi; Mardiman Mardiman
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1495

Abstract

This study examines the utilization of employee personal branding within GoTo Group's content based digital marketing strategy on its official website, addressing post merger cultural integration challenges between Gojek and Tokopedia. Employing a qualitative descriptive approach with a single case study design, the research combines content analysis of gotocompany.com (Januari-December 2024), semi structured interviews with three key informants, and a systematic literature review of Scopus indexed journals. Findings reveal a significant gap, GoTo's website remains dominated by corporate narratives without space for employee generated content, despite strong foundations through Employee Resource Groups (±1,200 members). Persona segmentation identified four employee groups (Tech Talent, Sustainability Champions, Merchant Success, Driver Partners) with varying engagement potential. The study proposes the T-I-R-O-C-A implementation framework (Testimonial Internal Resource Organic Amplification Community Analytics), adaptively designed for post merger organizational complexity. ROI projection indicates first year savings up to IDR 13.8 billion through an 81% increase in career page conversion rate and 24% reduction in cost per hire. The findings enrich Indonesia's employer branding literature by positioning employee advocacy as an integrated digital marketing strategy that builds consumer trust through authenticity.
VOLATILITAS PASAR UANG DAN PASAR MODAL SYARIAH: STRATEGI PENGUATAN EKOSISTEM INVESTASI DI INDONESIA Maryam Batubara; Iin Prasetyo; Karmila Sinaga
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1501

Abstract

The development of the Islamic finance sector in Indonesia, both in terms of the money market and the capital market, is inextricably linked to the Muslim community's need for a financial system that complies with the principles of freedom from usury, gharar, and maisir. These investments are, of course, carried out in accordance with Islamic principles as the economic jurisprudence of Caliph Umar bin Khatab recognised the role of capital in economic activities and its right to a share (percentage) of the proceeds from those activities. Through qualitative studies, this research concludes that the sharia money and capital markets in Indonesia play a strategic role in providing financial instruments that are in accordance with Islamic principles, as well as helping to strengthen the stability of the national financial system. To optimise the growth of the money market and sharia capital market, an integrated strategy is needed that combines solid regulations, increased Islamic financial literacy, the use of financial technology (fintech), and competitive product innovation.
PENGARUH LOKASI DAN HARGA TERHADAP KEPUASAN KONSUMEN PERCETAKAN SIFIKA JAYA MEDAN Firuman Arta Maslian Halawa; Amirudin Amirudin; Mella Yunita
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1506

Abstract

This study aims to examine and describe whether business location has a significant positive effect on consumer satisfaction at Sifika Jaya Medan, whether pricing has a significant positive effect on consumer satisfaction at Sifika Jaya Medan, and whether business location and pricing simultaneously exert a significant positive effect on consumer satisfaction at Sifika Jaya Medan. Data were collected through a structured questionnaire, and data analysis encompassed validity testing, reliability testing, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that business location partially exerts a significant effect on consumer satisfaction (p-value = 0.000 < 0.05). Similarly, pricing partially demonstrates a significant effect on consumer satisfaction (p-value = 0.000 < 0.05). Furthermore, business location and pricing simultaneously exert a significant effect on consumer satisfaction (p-value = 0.000 < 0.05). It is therefore recommended that the management of Sifika Jaya Printing, Medan, devote greater attention to the factors influencing consumer satisfaction so that the overall level of consumer satisfaction may be further enhanced.
PENGARUH KUALITAS PELAYANAN, SARANA PRASARANA, DAN KEPERCAYAAN TERHADAP KEPUASAN MASYARAKAT DALAM BEROBAT DI PUSKESMAS REJOSO, KABUPATEN NGANJUK Dina Novitasari; Dwi Puji Rahayu; Muhammad Bawono; Muhammad Ali Lutfi
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1509

Abstract

This study aims to determine the influence of service quality, facilities and infrastructure, and trust on community satisfaction at Puskesmas Rejoso. Using a quantitative approach with a survey method involving 397 respondents, the data were analyzed using multiple linear regression. The results show that service quality significantly affects community satisfaction with a t-value of 3.010 and a significance level of 0.003; facilities and infrastructure also have a significant effect with a t-value of 1.970 and a significance level of 0.049; and trust significantly influences satisfaction with a t-value of 2.095 and a significance level of 0.037. Simultaneously, the three variables significantly affect satisfaction, indicated by an F-value of 14.654, a significance level of 0.000, and an R Square value of 0.101. These findings indicate that improving service quality, enhancing facilities, and strengthening public trust collectively contribute to increased satisfaction with healthcare services.
PENGARUH ROTASI KERJA DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BANK SYARIAH NASIONAL KANTOR CABANG SURABAYA Dwiyani Wahyuningtias; Ony Kurniawati; Titok Waskito Adi; Dedy Kunhadi
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to: (1) Analyze how job rotation affects employee performance at PT. Bank Syariah Nasional, Surabaya Branch Office; (2) Analyze the effect of job training on improving employee performance; and (3) Analyze the simultaneous effect of job rotation and job training on employee performance within the company. This study involved 75 respondents, all employees of PT. Bank Syariah Nasional, Surabaya Branch Office. Data were obtained by distributing questionnaires to the respondents. The collected data were then analyzed using multiple linear regression using SPSS software to obtain an overview of the relationships between the variables studied. The data processing results revealed several important findings. First, job rotation was shown to have a partial effect on employee performance. Second, job training also demonstrated a positive individual contribution to improving employee performance. Third, when these two variables were analyzed together, job rotation and job training were shown to have a significant effect on employee performance within the organization. These findings indicate that the appropriate implementation of job rotation and ongoing training programs play a crucial role in supporting the improvement of employee performance at PT. Bank Syariah Nasional, Surabaya Branch Office. The results of this study are expected to serve as a reference for management in evaluating and improving the effectiveness of human resource management. Furthermore, employee performance demonstrating optimal performance can serve as a basis for companies to provide awards or incentives as a form of appreciation and to maintain consistent work motivation.
PENGARUH CR, DER, TATO, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Naili Fiqayati; Sri Mulyani; Ulva Rizky Mulyani
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1519

Abstract

This study aims to analyze the effect of internal financial indicators, namely Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Return on Assets, on profit growth. The population of this study consists of primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach. The sampling method used was purposive sampling, resulting in 34 companies as the sample and generating 170 research observations. The data were analyzed using panel data regression with the assistance of EViews 12 software, and the test results indicated that the Fixed Effect Model (FEM) was the most appropriate estimation model. The findings show that the Debt to Equity Ratio and Total Asset Turnover have a negative effect on profit growth, while the Current Ratio and Return on Assets have no effect on profit growth.

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