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Media Mahardhika

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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.

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Articles 468 Documents

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NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET Sumarni, Sumarni; Halim, Abdul; Farhan, Djuni
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.

PENGARUH INOVASI TERHADAP UKM NAIK KELAS MELALUI DAYA SAING PRODUK Elfahmi, Suryono Hadi; Jatmika, Dodik
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Tujuan dari penelitian ini untuk menguji pengaruh inovasi produk terhadap UKM naik kelas melalui daya saing. Populasi dalam penelitian ini adalah karyawan Usaha Kuliner Rahajeng Resto dan Indo Burger   yang berjumlah 150 orang, dan semua dijadikan sampel penelitian. Maka penelitian ini termasuk dalam penelitian Sensus. Data yang diperoleh dari persepsi responden dianalisis secara deskriptif dengan structur equation modeling menggunakan aplikasi AMOS. Hasil penelitian menyatakan bahwa inovasi produk berpengaruh terhadap daya saing, inovasi produk berpengaruh terhadap UKM naik kelas dan inovasi produk berpengaruh terhadap UKM naik kelas melalui daya saing. Bagi peneliti selajutnya disarankan untuk mengkaji ulang penelitian yang berkaitan dengan ukm naik kelas dengan menambahkan faktor-faktor penghambat daya saing produk

SENTUHAN KEPADA LANSIA MELALUI PROGRAM PERMAKANAN DI KELURAHAN GEBANG PUTIH, KECAMATAN SUKOLILO, SURABAYA Widyastuti, Maria; Dimalouw, Jefri Eriks
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Surabaya City government implements article 34 paragraph 1 CONSTITUTION 1945 with Food program, which is given to the underprivileged community.  The food Program started in 2012, the number of food recipients in 2019 has reached 35,414 people. Details, elderly and pre-elderly 20,000 people, orphans, orphans and orphans as many as 6,000 children, as well as a disability of 9,414 people. In Kelurahan Gebang Putih There are 84 food recipients who all consist of the elderly. The food program is very helpful to the elderly to fulfill the needs of primary food, but as good as the program, still leave some issues, among others: the food served is less liked by the recipient because of the physical condition and age, many places to eat the edges are broken and often disappear and food sanitation is less hyginical. To solve the problem: it should be often conducted a meeting between the Dinsos and a food provider who is directly faced with the recipient of the meal so that all issues will be quickly addressed according to the authority.

ANALISIS DATA KEMISKINAN DI JAWA TIMUR BERDASARKAN DATA SUSENAS 2017 DENGAN MENGGUNAKAN STRUCTURAL EQUATION MODELLING Novitasari, Diah Ayu
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Salah satu indikator keberhasilan pemerintahan adalah dengan berkurangnya tingkat kemiskinan di suatu negara. Tingkat kemiskinan yang semakin rendah atau berkurang akan menjadi tolak ukur keberhasilan program pemerintah. Hal inilah yang mendasari kemiskinan menjadi suatu hal yang menarik untuk diteliti. Penelitian terdahulu mejelaskan bahwa ada berbagai faktor yang mempengaruhi kemiskinan, yaitu diantaranya kesehatan, ekonomi, Sumber daya manusia. Namun, setelah diteliti lebih lanjut, ternyata faktor yang mempengaruhi kemiskinan ini atau variabel X juga dipengaruhi oleh faktor-faktor yang lain. Hal inilah yang mendasari dilakukan penelitian data kemiskinan dengan menggunakan structural equation modelling (SEM). Penelitian ini menjadikan variabel X sebagai variabel independen dan variabel dependen juga dijadikan sebagai  variabel independen untuk variabel dependen lainnya. Hasil penelitian menunjukkan bahwa seluruh model pengukuran signifikan. Model struktural hampr semua berpengaruh secara signifikan. Hanya variabel ekonomi yang tidak berpengaruh terhadap variabel kemiskinan. Uji kelayakan model hanya memenuhi empat syarat dari delapan syarat uji kelayakan model.

PENGARUH LINGKUNGAN KERJA DAN KOMPENSASI MELALUI MOTIVASI TERHADAP KINERJA PEGAWAI ADMINISTRATIF Pramita, Dyah Retno Ayu; Djawoto, Djawoto; Soekotjo, Hendri
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

The existence of human resources in an organization has an important role. The progress of an organization can be seen from the performance of its human resources. Good performance of its human resources can lead the organization to achieve the goals set. The purpose of this study was to determine and analyze the influence of the work environment and compensation through motivation on the performance of the employees of Lembaga Layanan Pendidikan Tinggi (LLDITKI) Wilayah VII Surabaya. This research uses quantitative research approach. Samples taken in this study amounted to 68 people including all administrative staff of LLDIKTI Wilayah VII Surabaya. The independent variables in this study are Work Environment (LK) and Compensation (KM). The dependent variable in this study is Employee Performance (KP) and the intervening variable is Motivation (MV). The result showed that Work Environment had a positive and significant effect on Motivation, Compensation had a positive and significant effect on Motivation, Work Environment had a positive and significant effect on Employee Performance, Compensation had a positive and significant effect on Employee Performance and Motivation had a positive and significant effect on Employee Performance. While the sobel test result indicate that Motivation can mediate Work Environment and Employee Performance and Motivation can mediate Compensation and Employee Performance.

ANALISIS PENGARUH PROMOSI, KUALITAS DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO BUSANA LADYFAMESHOP BANDAR LAMPUNG Reny, Armalia
Media Mahardhika Vol 17 No 2 (2019): January 2019
Publisher : STIE Mahardhika

Society needs to dress up and dress is very advanced and follows the world fashion trends, so that big people?s desire to follow the development and style of dress according to the fashion new trends.  This study was conducted in search of how much influence arises from each variable that is promotion, quality, and price in the independent variable.In determining the number of samples to be taken, the researcher used a simple random sampling technique by taking samples at random regardless the strata found in the population.  Because it is believed that the sample was homogenous.  Determination of the number of samples of research carried out by using the computation slovin. Based on the calculation formula slovin, the study used sample as many as 71 customers Ladyfameshop clothing store located in Bandar Lampung. Based on partial analysis, it turns this study show that each of the independent variables examined in this particular study has convincing influence on the dependent variable.  The variable is evident in the promotion,quality, and price have a convincing influence on the dependent variable is purchase decisions on Ladyfameshop Clothing Stores Bandar Lampung.  Simultaneous testing, evidently the results prove that each of the independent variables (Promotion, Quality, and Price) simultaneously has significant influence on purchase as dependent variable of the store purchasing decisions Ladyfameshop Bandar Lampung.

PENGARUH PIUTANG ANGGOTA DAN SIMPANAN WAJIB TERHADAP PEROLEHAN SHU PADA KOPWAN "LESTARI" DESA PANGKATREJO Safa?atillah, Nurus
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Given the importance of the development of cooperatives, the task faced by cooperatives for the future more and more severe. Based on the principles and basic joints of cooperatives, one of the requirements to develop the welfare of members in particular and the general public. The cooperative should obtain the advantage or more precisely SHU that will be used as an indicator to assess the success or achievement of the cooperative management in running its business. the method of analysis used in this study is a simple correlation test, multiple linear regression test, multiple correlation test, coefficient of determination test, T test and F test. From multiple linear analysis obtained equation = -5710038,987 + 0,329X1 - 0,510X2, so Account receivable member (X1) is more dominant in effect to the acquisition of SHU (Y) compared with mandatory deposit (X2). The result of hypothesis test t1 (member receivable) 8,272> t table2,571 and t2 (mandatory deposit) -4,835 <t table -2,571 so that member's account and obligatory deposit have partial influence to earnings SHU. F test calculation 181,933> 5,786 so that member account and obligatory deposit have influence simultaneously to acquisition of SHU.

PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA PEGAWAI Masruroh, Yuyun; Mufidah, Eva; Fibriyani, Vita
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

The Inspectorate of Pasuruan City in carrying out its function required good performance management to support the implementation of development in Pasuruan area. Many factors affect employee performance such as locus of control and task complexity. This research aims to determine the influence of locus of control and the complexity of the task to the performance of employees (study at the Office of Inspectorate Pasuruan City). The samples used were the entire population of the staff in Pasuruan's Inspectorate of 33 employees using census techniques. Data collection techniques using questionnaires. The data analysis used in this study is a double linear regression analysis. Based on the results of the study obtained locus of control and the complexity of the task simultaneously affect the performance of employees evidenced by the value of Fcount 18.592. A partial locus of control affects the performance of employees evidenced by the value of Thitung 3.306 and the complexity of the task affects the performance of employees evidenced by the value of Thitung 2.901. Its adjustable R Square number indicates that 52.4% of employee performance variables can be explained by the locus of control variables and task complexity in the regression equation, while the remainder of 47.6% is described by other variables outside the variables used in this study. The better the locus of control and the complexity of the task then the better the employee performance.

WHY SHOULD THEY BE MIGRANT LABOUR? Masyhuri, Mohammad Ali; Wibowo, Bambang Sri; Suprihandari, Miya Dewi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

There are sources which are needed by a nation, we can say human resource and natural resource. Human resources are one of the important sources for a nation for its growth, instead of natural source. But, still, there are people who have gone to different countries to get a better life for their future as they have said or there are still unemployees number stated. This is only the writer's side of view about the human resources which have a high contribution to the growth of a nation. A nation as a great organization needs to handle its human resources to make it great in many ways of life of the global era nowadays. Human resource management will be needed here and will make many policies to handle this source instead of natural sources.  If a nation doesn?t make any policies to handle to empower, to strengthen them to be great manpower who will conquer every competition of this global era. A fact that we have seen much nowadays is being an entrepreneur. Many young generations started to get settled by doing business that brought much youth too to be hired as part-timers or full-timers, that is really great scene of our youth nowadays (www.businessdictionary.com). They tried to be on their own, they opened their mind not always to be an employee who always got monthly income, so they don?t have to think too much about their life. For those youth, being an entrepreneur is a challenge, they will make other people see that they are able to stand on their own feet. Being an entrepreneur would give them a lesson about human resource management too by doing, and it would teach them more about running and manage their own business, instead of knowing that they could get by reading, listen, and watching from their schools, university, and courses

MAPPING VALUE CHAIN SEBAGAI OPTIMALISASI PENGEMBANGAN KAMPUNG BATIK TULIS DI SURABAYA Sujani, Sujani; Arif, M S; Edi, Agus Sarwo
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

            The creative industry which is one of Indonesia's valuable cultural heritages and has been known throughout the world is Batik. The culture of making batik has also been occupied by some residents of Surabaya, but only its presence has not been widely exposed. However, its existence is still not developed optimally, the Surabaya city government initiated the Putat Batik House as the center handmade Batik Village in Surabaya. The purpose of this research is to obtain the formulation of strategies that can be applied to maximize the utilization of potential effort to develop the Medium Creative Industry (IKM) of handmade batik in Surabaya. The value chain mapping is carried out as a basis of information on value formation in a creative industry which can be seen from the aspects of creation, production, distribution and commercialization. Information of value chain mapping is valuable for an input to determine the strategic factors of batik industry village. The results of the study were obtained, that a value chain process of the IKM handmade batik activities began from material planning to network marketing. The total internal matrix value of 4.013 is classified as "Strong" and the total external matrix value of 4,286 shows the response to the external environment is classified as "High". If the total score of internal and external factors is mapped in the matrix, then the position of the company in the "First" quadrant is a growth strategy, namely: concentration on human resources, skills, target markets,  market expansion and networking and product development.

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