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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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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Karina Avelya Putri; Eni Wuryani
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.v24i3.1522

Abstract

This study examines the factors that influence Corporate Social Responsibility (CSR) disclosure in the energy sector, particularly in companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study focuses on the interaction between corporate governance structure and environmental performance on CSR disclosure. The governance structure includes the size of the board of directors, the proportion of independent commissioners, the independence of the audit committee, and managerial ownership. This study uses a quantitative method by processing 72 observations obtained through purposive sampling using multiple linear regression in SPSS 26. The findings show that a larger board of directors and better environmental performance encourage higher CSR disclosure. On the other hand, audit committee independence has a negative impact on CSR disclosure, while the proportion of independent commissioners and managerial ownership have no significant effect on CSR disclosure.
GROWTH OPPORTUNITY MEMODERASI KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS 2021-2024 Anatasya; Susi Handayani
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.v24i3.1523

Abstract

This study investigates the impact of financial performance and dividend policy on firm value, with growth opportunities serving as a moderating variable. The analysis focuses on the non-cyclical consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Financial performance is assessed using three primary indicators profitability, liquidity, and leverage while dividend policy is measured by the dividend payout ratio. Employing a quantitative approach, the research draws on secondary data sourced from annual financial reports. The sample was determined via purposive sampling, yielding 216 observations. Data were analyzed through Moderated Regression Analysis (MRA) to evaluate both direct and moderating effects. The findings reveal that profitability and dividend policy exert a positive and significant influence on firm value. In contrast, liquidity demonstrates a significant negative effect, whereas leverage shows no significant impact. Moreover, growth opportunities strengthen the associations between profitability, dividend policy, and firm value, but do not moderate the relationship between liquidity and firm value. Collectively, these results underscore that a firm's profit generating capacity and dividend strategy are pivotal in enhancing firm value.
PENGARUH ON THE JOB TRAINING DAN JOB DESCRIPTION TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. BANK SYARIAH NASIONAL KANTOR CABANG SURABAYA Fitriah; Ony Kurniawati; Mira Gayatri Kartika; Dedy Kunhadi; Alfiyatussholichah
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.v24i3.1524

Abstract

This study aims to determine the effect of on the job training and job descriptions on employee productivity at PT. Bank Syariah Nasional, Surabaya Branch Office. This study used a quantitative approach with a survey method. Data collection was conducted by distributing questionnaires to 78 respondents, who were employees of the company. The data obtained were then analyzed using multiple linear regression analysis techniques with the aid of SPSS statistical software. The results showed that on the job training significantly influenced employee productivity. This suggests that training conducted directly in the workplace can improve employees' abilities and understanding of the tasks they perform. Furthermore, job descriptions also significantly influenced employee productivity. Clarity regarding the division of tasks and responsibilities helps employees carry out their work more focused and effectively. Simultaneously, on the job training and job descriptions were proven to have a significant impact on employee productivity. The analysis also showed that these two variables explained a significant portion of the variation in employee productivity, with the remainder influenced by factors outside the research model. The findings of this study indicate that the implementation of a sound job training program and the development of clear job descriptions are important factors in efforts to increase employee productivity.
INTENSITAS PEMBELIAN ITEM VIRTUAL PEMAIN MOBILE LEGENDS DI KARAWANG: TINJAUAN SISTEM PEMBAYARAN DIGITAL DAN LITERASI KEUANGAN Jimi; Suroso; Dwi Epty Hidayati
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.v24i3.1526

Abstract

Minithesis of article. No more than 250 words. Contains of aim of research, method, result and discussion. No references and endnote or bodynote The purpose of this study is to assess how frequently Mobile Legends gamers in Karawang Regency purchase virtual items in relation to digital payment methods and financial literacy. This study uses an associative causal strategy in a quantitative manner. Purposive sampling and the chochran formula were used to establish the sample size, which came out to 196 respondents. An online questionnaire with a Likert scale from 1 to 5 was used to collect the data, and multiple linear regression analysis was carried out with the aid of SPSS software. The results show that the frequency of virtual item purchases is positively and significantly impacted by both digital payment systems and financial literacy. Concurrently, both factors also shown a substantial relationship, with a coefficient of determination (R Square) of 57%, suggesting that players' comprehension of financial management and the simplicity of making digital transactions have an impact on the frequency of purchases.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Vidya Artika Kurniawati Kurniawati; Susi Handayani
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.v24i3.1532

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on profitability, with environmental performance as a mediating variable, in the manufacturing sector during the 2021-2024 period. The research method employed a quantitative approach, using multiple linear regression analysis and the Sobel test to examine the mediating role. The results indicate that CSR disclosure has no effect on corporate profitability. However, CSR disclosure has a significant effect on environmental performance. Conversely, environmental performance was found to have no effect on profitability, and environmental performance was unable to mediate the relationship between CSR disclosure and corporate profitability. This study contributes to understanding the relationship between CSR and profitability, providing perspective that other factors beyond the research model influence corporate profitability. Keywords: Corporate Social Responsibility, Profitability, Environmental Performance, Global Reporting Initiative, Return On Asset, PROPER.
PENGARUH GREEN FINANCE DAN FINANCIAL LITERACY TERHADAP BUSINESS SUSTAINABILITY DENGAN FINANCIAL BEHAVIOR SEBAGAI VARIABEL MEDIASI Fitriana; Leonardo Davidsi Sipayung; Aryan Agus Pratama
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.v24i3.1537

Abstract

The effort to maintain business sustainability in the micro, small, and medium-sized enterprise (MSME) sector is increasingly associated with financial literacy and sustainability-oriented financing practices. In this context, this study investigates the roles of green finance and financial literacy in influencing business sustainability, with financial management behavior positioned as a mediating variable. The study adopts a quantitative approach involving 150 MSME owners as respondents. Data were collected through a structured questionnaire and subsequently analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) technique to examine both direct and indirect relationships among the variables. The empirical findings indicate that the implementation of green finance and the level of financial literacy possessed by business owners significantly contribute to the enhancement of business sustainability. In addition, financial management behavior was found to have a direct effect on business sustainability. Furthermore, financial management behavior functions as a mediating variable that strengthens the relationships between green finance and financial literacy and business sustainability. These findings underscore that the combination of adequate financial knowledge and access to sustainable financing schemes can foster more adaptive and effective financial management behavior. Ultimately, this becomes an important factor in supporting the resilience and long-term sustainability of MSMEs. Therefore, strengthening financial literacy and expanding access to sustainable financing instruments should become priorities in the formulation of MSME empowerment policies.
MANAJEMEN SUMBER DAYA MANUSIA HIJAU DAN INOVASI HIJAU DALAM MENINGKATKAN KEBERLANJUTAN BISNIS Erna Nur Faizah; Adi Lukman Hakim; Rizky Wahyudha Rosiawan
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.v24i3.1538

Abstract

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability.
PENGARUH BRANDING STRATEGY, SERVICE QUALITY, DAN DIGITAL MARKETING TERHADAP CUSTOMER LOYALTY MINISO Silvie Karina Karina; M. Hafizh Irzain Akmal; Ibrahim Zarkasi; Julia Nur Wijayanti; I Made Bagus Dwiarta
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.v24i3.1539

Abstract

The competition in Indonesia’s retail industry has become increasingly intense as consumer lifestyle demands continue to evolve. This dynamic has created greater challenges in fostering customer loyalty at PT Miniso Lifestyle Trading Indonesia. This study aims to examine the effects of Branding Strategy, Service Quality, and Digital Marketing on Customer Loyalty at PT Miniso Lifestyle Trading Indonesia (Miniso). The study employs a quantitative research approach using a survey method. Data were collected through the distribution of 120 questionnaires to Miniso customers who had made at least two purchases, using an accidental sampling technique. The data were analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, and hypothesis testing. The findings reveal that, individually, Branding Strategy, Service Quality, and Digital Marketing each have a significant positive effect on Customer Loyalty. Among these variables, Branding Strategy exerts the strongest influence. Furthermore, the results of the F-test indicate that Branding Strategy, Service Quality, and Digital Marketing simultaneously have a significant effect on Customer Loyalty at PT Miniso Lifestyle Trading Indonesia. These findings highlight that improving service quality, supported by a strong branding strategy and the effective implementation of digital marketing, can substantially enhance customer loyalty. This study is expected to serve as a valuable reference for companies in developing business strategies and strengthening customer loyalty.

Page 50 of 50 | Total Record : 498

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