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.
Articles
16 Documents
Search results for
, issue
"Vol. 17 No. 1 (2018): September 2018"
:
16 Documents
clear
<![CDATA[DISIPLIN KERJA, KEMAMPUAN KOMUNIKASI, LINGKUNGAN KERJA: PENGARUHNYA TERHADAP KINERJA KARYAWAN PT. SANDHY PUTRA MAKMUR ]]>
<![CDATA[Prita Anugrah Widowati]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29062/mahardika.v17i1.54
<![CDATA[The purpose of this study was to determine the influence of employee discipline, communication skills, and work environment of employees on employee performance. The variable in this study is the Work Discipline (X1), communication ability (X2), Working Environment (X3) and Performance (Y). The population in this study were all employees of PT. Sandhy Putra Makmur Surabaya Branch total of 39 people. Because the population is not so great in this study the authors took a sample with a sample system is saturated or Census Sampling. Analysis technique used is the Multiple Linear Regression Analysis. From the results of multiple linear regression analysis, it can be seen that 94.3% variable performance will be affected by the independent variable, namely employee discipline (X1), communication skills (X2) and work environment (X3). By t test or individually (partial), work discipline variable (X1) variable communication ability (X2) and work environment variables (X3) is equally significant effect on performance (Y). The results also show that the work environment is the dominant variable affecting the performance compared to the other variables.]]>
<![CDATA[ANALISIS DISKRIMINAN DAN MULTIVARIATE ADAPTIVE REGRESSION SPLINE (MARS) UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Erna Hayati]]>;
<![CDATA[Diah Ayu Novitasari]]>;
<![CDATA[Rosdiyati Rosdiyati]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29062/mahardika.v17i1.55
<![CDATA[Business competition that is very tight in the current era of globalization, requires companies to be able to maintain their performance. Companies that are not able to compete are feared to experience financial distress until it leads to bankruptcy. Considering the importance of predicting financial distress for company managers, investors, creditors and decision-making institutions, it is necessary to make a prediction model for financial distress. Financial distress prediction model that was first developed by Altman, using the statistical method, Discriminant Analysis. In its use, Discriminant Analysis has the disadvantage of having to fulfill certain assumptions related to the predictor measurement scale, the relationship between predictors and distribution along with predictors. In this research a prediction model of financial distress will be made using a new method, Multivariate Adaptive Regression Spline (MARS). MARS was chosen because this method was developed using a nonparametric approach, so it does not require certain assumptions and is more flexible. The MARS method and Discriminant Analysis will be used to make predictive models of financial distress in manufacturing companies listed on the Indonesia Stock Exchange. The modeling resulting from the MARS and Discriminant Analysis methods will then be compared to the accuracy of the predictions. The results of this study indicate that the MARS model has a smaller classification error and is statistically consistent than the Discriminant Analysis method.]]>
<![CDATA[ANALISIS KEPATUHAN, TRANSPARANSI DAN AKUNTABILITAS LAPORAN DANA KAMPANYE PARTAI POLITIK DALAM PENGELOLAAN PENERIMAAN DAN PENGGUNAAN DANA KAMPANYE: (Studi Kasus Di KPU Kabupaten Sidoarjo) ]]>
<![CDATA[Bayu Nurcahyo Andini]]>;
<![CDATA[Frenqui Monteiro]]>;
<![CDATA[Soebandi Soebandi]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 PROGRAM DANA BERGULIR OLEH UPK DAN TENAGA KERJA TERHADAP PENINGKATAN PENDAPATAN KUWA DI DESA BAMBANG KECAMATAN TURI LAMONGAN ]]>
<![CDATA[Evi Fitrotun Najiah]]>;
<![CDATA[Yunni Rusmawati DJ]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[ASSESSING THE LOCAL COMMUNITY READINESS TO SUNDA STRAIT BRIDGE DEVELOPMENT PLAN: (Case Study: Cilegon City) ]]>
<![CDATA[Cucu Hayati]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[TEKNOLOGI PENGOLAHAN JAHE TERHADAP PENINGKATAN KESEJAHTERAAN UKM DESA PILANG ]]>
<![CDATA[Krisnadhi Hariyanto]]>;
<![CDATA[Muharom Muharom]]>;
<![CDATA[Starry Kireida Kusnadi]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29062/mahardika.v17i1.59
<![CDATA[Kegiatan pengabdian kepada masyarakat UKM Jahe Bapak Budi dan UKM Jahe Bapak Fauzi ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola UKM di desa Pilang Kecamatan Wonoayu Kabupaten Sidoarjo dalam mengelola rempah jahe menjadi produk olahan bubuk jahe instan sehingga produk tersebut dapat dipasarkan dengan jangkauan pasar yang lebih luas. Untuk mengatasi masalah mitra dalam aspek produksi dan aspek manajemen diperlukan suatu solusi/pemecahan masalah berupa pendampingan, pelatihan manajemen dan pembuatan mesin tepat guna (mesin penyangrai bubuk jahe) sehingga nantinya mitra mampu mengelola usaha dengan baik. Metode yang akan dilakukan dalam pelaksanaannya adalah dengan wawancara, tatap muka, penyuluhan dan praktek secara langsung (pelatihan dan pendampingan). Target luaran dalam kegiatan ini yang ingin dicapai adalah mitra mampu membuat produk olahan jahe berupa bubuk jahe instan. Mitra dapat menerapkan kelayakan dasar pengolahan yaitu dengan melakukan cara produksi makanan yang baik dan hieginis dalam proses produksi, mampu berwirausaha dan produksi mengalami peningkatan, mampu mengelola manajemen keuangan dan pemasaran dengan peningkatan omzet dan keuntungan.]]>
<![CDATA[PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) TERHADAP PENYERAPAN TENAGA KERJA DI KABUPATEN LAMONGAN ]]>
<![CDATA[Laily Chodariyanti]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[PENGARUH NILAI PELANGGAN DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS NASABAH BANK DAERAH LAMONGAN (BDL) ]]>
<![CDATA[Luluk Nur Azizah]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[DAMPAK KUALITAS LAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN PO. TIARA MAS ]]>
<![CDATA[A. Musyaffa]]>;
<![CDATA[Emmywati Emmywati]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[ANALISIS STRATEGI PEMASARAN METODE SWOT DALAM UPAYA MENINGKATKAN PENJUALAN PADA PT. AJ CENTRAL ASIA RAYA CABANG SURABAYA ]]>
<![CDATA[Muhammad Khakul Mutakin]]>;
<![CDATA[Nurus Safa’atillah]]>
<![CDATA[ Media Mahardhika Vol. 17 No. 1 (2018): September 2018 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29062/mahardika.v17i1.63
<![CDATA[Marketing strategy is a suggestion to communicate the company's goals with the direction to be taken to achieve the goal. The use of SWOT analysis is one tool used to determine the advantages and disadvantages of a company. So is the consumer's appetite for unit link products. Unit link products play an important role for everyone in order to prevent and transfer losses that will occur. The method used in this study is qualitative with qualitative descriptive approach, the type of case study research on the object of research using observation methods, interviews and documentation. While the method of data analysis using SWOT analysis techniques (Strengths, Weaknesses, Opportunities, Threats). Based on the weight diagram and rating of each SWOT matrix element can be known that the position of the company or agency PT. AJ Central Asia Raya is currently in the first quadrant is a very favorable situation. Company PT. AJ Centtral Asia Raya Has Internal Coordinates: (Total Score Strength - Total Score Weakness) = 1.97 - 1.35 = 0.62. External Coordinate: (1.79 - 1.40 = 0.39, so the coordinate point lies at (0.62; 0.39), so it can take advantage of the opportunities that exist. The Marketing Strategy used by PT. AJ Central Asia Raya is Aggressive Strategy.]]>
