Media Mahardhika
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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453 Documents
<![CDATA[ANALISIS KEPATUHAN, TRANSPARANSI DAN AKUNTABILITAS LAPORAN DANA KAMPANYE PARTAI POLITIK DALAM PENGELOLAAN PENERIMAAN DAN PENGGUNAAN DANA KAMPANYE ]]>
<![CDATA[Andini, Bayu Nurcahyo]]>;
<![CDATA[Monteiro, Frenqui]]>;
<![CDATA[Soebandi, Soebandi]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.56
<![CDATA[Campaign fund is the biggest spending of political party. Due to the huge amount of money during the campaign, by conducting this reseach to know and understand does the legislative candidade and political party are lawfull, transparant and accountable to their spending to the public as principle of good governance in democratic country. This is a qualitative reseach method with triangulation in collecting data, analysing, conduct indepth interview where social situation in the office of Sidoarjo KPU, Habib Basuni, CPA public accountant; and the expeert of of government/ contitutional law. Finding shows that, twoelve (12) political parties are unlawfull to their campaign fund report, yet not transparant and accountable to the public because of: high political cost, unsettle of democratic system, weak of law enforcement, lack of political education, unprofesional of political party internal administration and irelevancy of transparancy and accountability towards politacal succession. Therefore, need to have a cmprehensive and holistic approach to all parth of democratic stakeholders to play their roles toward good governance in Sodoarjo. ]]>
<![CDATA[PENGARUH NILAI PELANGGAN DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS NASABAH BANK DAERAH LAMONGAN (BDL) ]]>
<![CDATA[Azizah, Luluk Nur]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.61
<![CDATA[The concept of service quality, customer satisfaction and service loyalty are related to one another. The relationship between customer value and loyalty is also influenced by product characteristics and purchasing patterns. If the purchase is a routine activity, it is likely that the customer will be loyal to the brand / company. This study analyzes the pattern of relationships between variable values of product attribute performance, level of satisfaction (adequate and desired) and customer loyalty of the Bank Daerah Lamongan. Insidential randomized data was collected from 1364 savings customers and analyzed using the Lisrel 8.30 program. The results of the analysis show that: The value of the aribut performance of savings services received by customers has a significant and positive effect on the level of adequate satisfaction and the level of satisfaction desired. Adequate satisfaction and desired satisfaction levels have a significant and negative effect on customer loyalty in the Bank Daerah Lamongan. This is because the expectations that customers want cannot be fulfilled by attribute performance, resulting in customer dissatisfaction with the attributes. Which exists. Variable level of satisfaction is a mediator and moderator variable for the relationship between Value and loyalty. Also found was a significant and positive direct relationship between value and customer loyalty. As a result of the dissatisfaction with the performance attributes of customers' savings services, customer loyalty is reduced. Factors that have the greatest influence (dominant) on the level of adequate and satisfactory satisfaction are variable staff professionalism in carrying out their duties.]]>
<![CDATA[PERPUTARAN PIUTANG DAN PERPUTARAN KAS SEBAGAI DETERMINAN LABA ]]>
<![CDATA[Harianto, Rudi]]>;
<![CDATA[Sari, Putri Zanufa]]>;
<![CDATA[Andini, Bayu Nurcahyo]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.66
<![CDATA[Rasio profitabilitas digunakan oleh perusahaan untuk mengetahui seberapa efektif pengelolaan perusahaan oleh manajemen. Oleh karena itu masalah profitabilitas menjadi faktor penting untuk perusahaan agar tetap berada pada posisi yang selalu menguntungkan (Profit). Salah satu faktor penting yang bisa mempengaruhi tingkat profitabilitas perusahaan adalah adanya perputaran piutang dan perputaran kas. Aktivitas adanya perputaran piutang dan perputaran kas yang terjadi pada perusahaan mempunyai pengaruh yang besar sebagai penentu seberapa besar laba yang akan diperoleh oleh perusahaan. Penelitian ini bertujuan untuk menguji perputaran piutang dan perputaran kas terhadap laba perusahaan sektor transportasi. Penelitian ini menggunakan jenis penelitian kuantitatif, populasi penelitian ini meliputi perusahaan transportasi di Bursa Efek Indonesia periode 2015-2017. Sehingga total populasi perusahaan sebanyak 35 perusahaan dan peneliti mengambil 25 perusahaan untuk dijadikan sebagai sampel dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji F, dan uji t. Hasil dari penelitian ini yaitu perputaran piutang dan perputaran kas berpengaruh terhadap laba di perusahaan transportasi di Bursa Efek Indonesia.]]>
<![CDATA[ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD ]]>
<![CDATA[Noor Abidin, Fityan Izza]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.67
<![CDATA[The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysis technique used is data collection, data reduction, a data display and conclusion drawing / verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller]]>
<![CDATA[ASSESSING THE LOCAL COMMUNITY READINESS TO SUNDA STRAIT BRIDGE DEVELOPMENT PLAN ]]>
<![CDATA[Hayati, Cucu]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.58
<![CDATA[The objective of this study is to identify how Sunda Strait Bridge will affect to local community readiness. It also investigated the adaptive capacity of stakeholders related to Sunda Strait Bridge Development Plan. This research was began by collecting quantitative preliminary data as a basis for collecting and interpreting the primary qualitative data. In order to obtain representative responses, this research used purposive sampling technique. The number of respondents of this research were 100 people from different interests who live in Pulomerak Districts, Ciwandan Districts, Grogol Districts and Citangkil Districts. This research’s process divided into three stages, stages of preparation/ pre-field (description about the research and make analogy with related researches), stages of field work (classifying responses and adaptive capacity), and stage of post field work (connecting between theory and finding). It can be concluded that Sunda Strait Bridge is not relevant to be built today because the community is not ready yet. In the other hand, the objective of Sunda Strait Bridge Development Plan would be supported by community readiness and community-personal adaptation, even it could not address the issues of negative impacts. This research gives three kind recommendations to intervention for policy and planning to minimize the residue and local community adaptation strategy. ]]>
<![CDATA[PENGARUH PROGRAM DANA BERGULIR OLEH UPK DAN TENAGA KERJA TERHADAP PENINGKATAN PENDAPATAN KUWA DI DESA BAMBANG KECAMATAN TURI LAMONGAN ]]>
<![CDATA[Najiah, Evi Fitrotun]]>;
<![CDATA[DJ, Yunni Rusmawati]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.57
<![CDATA[There are three PNPM-MPd programs in Turi Subdistrict namely the first in physical form where this assistance focuses on the development of both infrastructure and facilities that can have an impact to facilitate the community in carrying out activities that support economic activities in the area and in activities this community will be accompanied by technical facilitators. Whereas the second activity is in the form of training in which the proposed community or group will be trained to form a productive group which can later form an independent business group and is expected to have a positive impact on improving the economy for this activity. the third is in the form of savings and loans which in this activity people will become partners with UPK (Activity Management Unit) this activity is a special savings and loan group of women formed from a group of women who have businesses both livestock business, design and craft they form the group and applying for a loan at UPK aim to improve and develop the business that is run. the objectives in this study include: to determine the effect of partially the UPK revolving fund program and the workforce on increasing the income of KUWA in Bambang Village, Turi Lamongan Subdistrict, to determine the simultaneous effect of UPK revolving fund program and workforce on increasing KUWA income in Bambang Village Turi Lamongan Subdistrict and to find out which variable has the most dominant influence on the increase of KUWA income in Bambang Village, Turi Lamongan District. From the results of the study there are the results of the regression coefficients of each independent variable, namely the revolving fund program (X1) = 0.449 and Labor (X2) = 0.004, so it can be concluded that the most dominant factors affecting income increase (Y) are factors of the Revolving Fund Program by UPK (X1).]]>
<![CDATA[DAMPAK KUALITAS LAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN PO. TIARA MAS ]]>
<![CDATA[Musyaffa, A.]]>;
<![CDATA[Emmywati, Emmywati]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.62
<![CDATA[Dewasa ini semakin banyak berbagai alternatif pilihan jasa transportasi, hal ini disebabkan karena mobilitas masyarakat yang kian hari kian tinggi. Bus masih menjadi salah satu alternatif utama bagi masyarakat Indonesia, hal ini dikarenakan bus mampu menjangkau tempat-tempat yang tidak dapat dijangkau oleh sarana transportasi yang lain. Tujuan penelitian ini adalah untuk mengkaji pengaruh kualitas pelayanan dan harga terhadap loyalitas pelanggan melalui kepuasan pelanggan pada pengguna jasa bus PO. Tiara Mas. Populasi dalam penelitian ini adalah adalah pelanggan bus PO. Tiara Mas. Sedangkan sampelnya sebanyak 50 responden dengan teknik pengambilan sampel yang digunakan adalah purposive sampling. Analisis data yang digunakan adalah analisa jalur dengan menggunakan bantuan program SPSS 18.0, dimana sebelumnya dilakukan measurement model yang meliputi uji validitas, reliabilitas, juga analisis regresi berganda yang meliputi uji signifikansi (uji t dan uji F) dan koefisien determinasi. Hasil dari penelitian ini menunjukkan bahwa kualitas pelayanan dan harga secara parsial maupun simultan mempengaruhi kepuasan dan loyalitas pelanggan. Variabel kualitas layanan memberikan pengaruh lebih besar terhadap kepuasan dan loyalitas pelanggan dari pada variabel harga. Saran yang dapat disampaikan adalah agar PO. Tiara Mas dapat meningkatkan kualitas pelayanan yang diberikan, khususnya perihal ketepatan waktu berangkat maupun waktu sampai ditempat tujuan. Sedangkan dalam penetapan harga, selain memperhatikan unsur biaya, perusahaan juga harus memperhatikan harga yang ditetapkan para pesaing yang ada saat ini sebagai bahan pembandingnya.]]>
<![CDATA[PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) TERHADAP PENYERAPAN TENAGA KERJA DI KABUPATEN LAMONGAN ]]>
<![CDATA[Chodariyanti, Laily]]>
<![CDATA[ Media Mahardhika Vol 17 No 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i1.60
<![CDATA[This paper aims to find out the influence the allocation of Budget revenues and Shopping Regency (APBD) against the absorption of labor in Lamongan Regency. The methodology used is based secondary data from various official sources whereas the sample used was for the period 2007-2014. Data analysis tools applied in this study is a method of \the trend analysis and bivariate Correlation. The results of the analysis of the obtained answers that the absorption of labor in lamongan Regency will increase while the correlation between lamongan Regency Government spending with the absorption of labor in Lamongan Regency is very strong and direct.]]>
<![CDATA[PERHITUNGAN BIAYA PENDIDIKAN PER PESERTA DIDIK DAN DAMPAKNYA TERHADAP DAYA SAING ]]>
<![CDATA[Hartutik, Erin]]>;
<![CDATA[Muawanah, Umi]]>;
<![CDATA[Suswati, Endang]]>
<![CDATA[ Media Mahardhika Vol 17 No 2 (2019): January 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i2.85
<![CDATA[Tujuan penelitian ini adalah: i) untuk menghitung besarnya biaya pendidikan per peserta didik dengan pendekatan activity based costing (ABC) di Pondok Modern Al-Rifa’ie 2 mulai PAUD, SD, SMP, SMA dan SMK; ii) untuk menganalisis dampaknya terhadap daya saing di Pondok Modern Al-Rifa’ie 2 Gondanglegi Malang. Penelitian ini merupakan penelitian studi kasus dengan metode kuantitatif deskriptif. Analisis kuantitatif deskriptif dilakukan untuk memaparkan perhitungan biaya operasional pendidikan per peserta didik dengan pendekatan activity based costing (ABC). Teknik pengumpulan data dengan observasi.
Hasil Penelitian menunjukkan bahwa perhitungan biaya pendidikan di identifikasi aktivitas penyelenggaraannya yang menghasilkan biaya operasional per peserta didik per tahun di Pondok Modern Al-Rifa’ie 2 mulai unit pendidikan: i) PAUD Rp.3.620.512, ii) SD Rp.5.927.690, iii) SMP Rp. 3.384.187, SMA iv) Rp. 6.926.608, v) SMK Rp. 9.061.897. Biaya pendidikan dalam penelitian ini di nilai berdasarkan harga (SPP) dan kualitas kelulusan NUN yang hubungannya tidak secara langsung terhadap daya saing. Dimana daya saing ini sebagai pengembangan di semua lini dalam organisasi baik dari harga SPP maupun kualitas kelulusan NUN. Apabila dinilai dari harga SPP naik dari tahun ke tahun harapannya jumlah peserta didik juga naik. Dan juga kualitas kelulusan NUN peserta didik setiap tahun juga mengalami hasil yang meningkat.]]>
<![CDATA[STUDI BAURAN PEMASARAN 4P DALAM KEPUTUSAN PEMBELIAN UNIT LINK PADA PT BHINNEKA LIFE INDONESIA KANTOR CABANG CIKAMPEK, KARAWANG ]]>
<![CDATA[Pramayanti, Dian Ikha]]>
<![CDATA[ Media Mahardhika Vol 17 No 2 (2019): January 2019 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v17i2.76
<![CDATA[Marketing is a business entity activities carried out starting from the process of goods or services to market it to consumers. Marketing has been orienting customer satisfaction. In the marketing process has known the marketing mix, that collection of factors was used enterprises to achieve marketing objectives in the target market. One of the companies appling the marketing mix, is the insurance. In the insurance companies are non-conventional products was known as unit link. That is a product provides the dual purpose of protection (insurance) and investment.
The author conducted research at PT Bhinneka Life Indonesia Cikampek Branch Office, with the aim to identify and determine the marketing mix 4P (product, price, process, promotion) that influence purchase decisions products unit link. As well as the most dominant factors selected by respondents. The research method was quantitative the data, obtaining in the form of numbers. The research distributed questionnaires for 45 samples as respondents. The sampling of technique used total sampling technique.
In the calculation, the authors used a Likert scale with a score of 1-5 and a scale to determine the category of each factor and statements. Each factor has a three statement. On the of factors product was obtained an average score of 186, factors price was obtained an average score of 177, a factors process was obtained an average score of 179.33, and the factors of promotion was obtained an average score 159.66. All of the factor were in the scale range 153-188, that mean was the category of "agree". This means all of respondents agreed the statements that all the factors influenced purchase decisions unit link at PT Bhinneka Life Indonesia Cikampek Branch Office.
While most dominant factors were selected by respondents as factors purchase decision as product earned an average score of 186 in the category of "agree". ]]>
