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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.
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Articles 14 Documents
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Search results for , issue "Vol. 20 No. 3 (2022): May 2022" : 14 Documents clear
SYSTEMATIC REVIEW PROGRAM PEMASARAN CROSS SELLING PERUSAHAAN WARALABA PADA MASA PANDEMI
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.383

Abstract

This stydy aims to provide an overview of a marketing program that is suitable for running a business, especially a franchise business during the COVID-19 pandemic, which has not yet been confirmed. To achieve this goal, the researchers chose a systematic literature review research method as a method in determining these goals. With the method of collecting data through a previous research on a scientific journal system with the theme of the research discussing a research that has to do with the cross selling marketing program as the main discussion in this study. The results of this study indicate that the most effective cross selling marketing program as an option in surviving the COVID-19 pandemic situation for a franchise business is to emphasize a promotion without ruling out other marketing programs. Penelitian ini bertujuan untuk memberi gambaran program pemasaran yang sesuai untuk dijalankan sebuah usaha bisnis terutama pada usaha bisnis waralaba di masa pandemi covid-19 yang masih belum dipastikan masa tersebut berakhir. Untuk mencapai tujuan tersebut maka peneliti memilih metode penelitian systematic review sebagai metode dalam menetukan tujuan tersebut. Dengan metode mengumpulkan data melalui sebuah penelitian-penelitian terdahulu pada sebuah sistus jurnal ilmiah dengan tema pada penelitiannya membahas sebuah penelitian yang ada kaitannya dengan program pemasaran cross selling sebagai bahasan utama dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa program pemasaran cross selling yang terefektif menjadi sebuah pilihan dalam bertahan disituasi masa pandemi covid-19 untuk sebuah usaha bisnis waralaba adalah menekankan pada sebuah promosi tanpa menyampingkan program-program pemasaran yang lain.
POTENSI PAJAK PENGHASILAN PEDAGANG PENGUMPUL TANDAN BUAH SEGAR (TBS) KELAPA SAWIT (STUDI DI KPP ABC) M. Otryadi Naufal; Suparna Wijaya
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.388

Abstract

Palm oil collector traders are entities or individuals whose business activities are collecting oil palm plantation products in the form of oil palm fresh fruit bunches (FFB) and selling them to industrial business entities or exporters engaged in the plantation sector. The purpose of the study was to determine the potential income tax, the steps that have been taken and the obstacles, the realization of tax revenue for the collectors of Fresh Fruit Bunches (FFB) of oil palm at the Tax Service Office (KPP) ABC. The research method used is descriptive qualitative. The results of the study show that the potential taxes of palm oil collectors are PPh Article 21, PPh Article 22, PPh Article 23, PPh Article 25/29, Final PPh Article 4 paragraph (2) including the MSME taxation provisions. Steps that have been taken are socialization and appeals to taxpayers. The obstacles are geography, human resources, and awareness of taxpayers. Meanwhile, the realization of tax revenue is quite good and shows an increase, especially in Article 22 Income Tax.
PENGARUH SPIRITUALITAS KERJA KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA SATUAN POLISI PAMONG PRAJA PROVINSI BANTEN Engga Jalaludin; Janusi Waliamin
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.403

Abstract

This study aims to analyze the effect of work spirituality, organizational commitment and employee performance using a sample of 81 employees of the Civil Service Police Unit of Banten Province who are already civil servants. The research design uses quantitative research methods and the analysis used is SEM-PLS analysis using WarpPLS software. This study found that: Positive and significant influence between work spirituality has a positive and significant effect on organizational commitment, as well as organizational commitment has a positive and significant effect on employee performance.
TINJAUAN LITERATUR TENTANG PENDIDIKAN, DISIPLIN, DAN KEMAMPUAN KERJA MENDORONG KINERJA KARYAWAN Rudi Santoso
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.405

Abstract

Penelitian ini bertujuan untuk menghasilkan sebuah generalisasi dari sebuah fenomena yang ditemukan selama proses penelitian dengan mengumpulan berbagai macam material sumber Pustaka. Variabel yang digunakan dalam penelitian ini adalah Pendidikan, disiplin (etos kerja), dan kemampuan (teknis) kerja mendorong kinerja karyawan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur. Basic postulate (asumsi dasar) dalam penelitian ini adalah bahwa Pendidikan tinggi/training (sebagai kompetensi hard skill), dan kedisiplinan (sebagai kompetensi soft skill) berperan meningkatkan kinerja karyawan. Basic postulate atau basic assumption ini berdasarkan empirical study terhadap penelitian terhadulu. Hasil penelitian menunjukkan gejala yang sama di mana tingkat Pendidikan, disiplin (etos kerja sebagai manifestasi soft skill), dan kemampuan teknis (hard skill) mampu mendorong peningkatan kinerja karyawan.
EVALUASI STRATEGI BERBASIS VALUE CHAIN ANALYSIS DALAM MEWUJUDKAN COMPETITIVE ADVANTAGE: STUDI KASUS PADA UD XYZ
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.406

Abstract

to the environment. As happened to UD. XYZ, over the time, sales from UD. XYZ has decreased, and shows a decline in the company's competitive advantage, due to the emergence of new competitors in the brick industry and the decline in people's purchasing power in the property industry because of the Covid-19. This study uses a qualitative approach, interpretivism which will discuss the performance evaluation of the strategy conducted by UD. XYZ through value chain analysis to increase the company's competitive advantage. The value chain analysis used will be adjusted to the value chain framework based on Michael E. Porter theory which consists of primary activities and support activities to assess the company's competitive position in the industry and determine the right strategy whether differentiation strategy or cost leadership strategy to increase competitive advantage. Keywords: competitive advantage, value chain, differentiation, cost leadership Abstrak - Perkembangan globalisasi yang begitu pesat, mengharuskan perusahaan untuk berkembang dan menyesuaikan diri dengan lingkungan saat ini. Seperti yang terjadi pada UD. XYZ, seiring dengan berjalannya waktu, penjualan dari UD. XYZ ini mengalami penurunan, begitu pula dengan keunggulan bersaing perusahaan yang juga menurun, akibat munculnya pesaing baru dalam industri bata dan penurunan daya beli masyarakat di industri properti sebagai respon dari pandemi Covid19. Penelitian kali ini menggunakan pendekatan kualitatif interpretivism yang akan membahas tentang evaluasi kinerja strategi yang ditetapkan oleh UD. XYZ melalui analisis value chain untuk meningkatkan competitive advantage perusahaan. Analisis value chain yang digunakan akan disesuaikan dengan framework value chain berdasarkan teori Michael E. Porter yang terdiri dari primary activities dan support activities untuk menilai posisi persaingan perusahaan di industri, dan menentukan strategi yang tepat, baik strategi diferensiasi maupun strategi keunggulan biaya. Kata Kunci: competitive advantage, value chain, diferensiasi, keunggulan biaya
ANALYSIS OF TIPPING BEHAVIOUR TOWARDS ONLINE TRANSPORTATION SERVICE PARTNER BEFORE AND DURING COVID-19 OUTBREAK Muhammad Ahmi Husein; G. Oka Warmana
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.407

Abstract

Online Transportation Services are growing significantly in Indonesia from 2015 to 2020. With their proposed value propositions, this service has become one of the most popular services in Indonesia. Due to the high customer satisfaction of this service, many customers give tips to the driver or riders as a reward for the service. However, since the COVID-19 outbreak in Indonesia, the user traffic of this service has been decreasing significantly. As a result, many partners of this service cannot earn adequate income for their families. In response to this, to help alleviate the life of these service partners during the COVID-19 outbreak, a campaign has been started through social media to encourage customers to give more tips to these service partners. Based on this phenomenon background, this study was conducted to analyse the customer tipping behaviour change on this service before and during the COVID-19 outbreak in South Sulawesi and South East Sulawesi province. Wilcoxon Signed-Rank Test Analysis Method was used to analyse 74 respondent data. There are eight customer categories in this study. The results show significant changes in the tip size for Customers with No Income and Customers from South East Sulawesi category. Another interesting finding is that although most respondent customers as a mean to reward the service, the number of customers who give a tip for almsgiving is increasing significantly during the COVID-19 outbreak.
ANALISIS PEMETAAN PERSEPSI CITY CAR MELALUI MULTI DIMENSIONAL SCALING PADA STUDI KASUS PERSAINGAN KENDARAAN CITY CAR DI SURABAYA Johnny Hadi Raharjo
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.409

Abstract

This study aims to determine the position of the City Car product of Toyota Yaris with competing products based on consumer perceptions of product attributes. The method used is quantitative. approach, which in this study used perceptual mapping with an assessment based on attributes among several brands that compete with the Toyota Yaris. Data collection is done by assigning the students S1 all Surabaya's University,. Data from the Questionnaire in the MDS analysis showed that the product of the Toyota Yaris only has an advantage in the resale price of 16 attributes. City Car compared to other competing products.
PROGRAM PEMBERDAYAAN ANGGOTA SEBAGAI MODERASI KINERJA KEUANGAN ( PEARLS) PADA KESEJAHTERAAN ANGGOTA CREDIT UNION DI JAWA TIMUR nekhasius agus sunarjanto
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.410

Abstract

This research is on savings and loan cooperatives (Credit Union) with a research sample of credit cooperatives in East Java. The purpose of this research is to find out whether the empowerment program moderates financial performance on members' welfare. The results of the research explain that financial performance affects the member empowerment program by 82.19%. The significance of 0.011 , this shows that the empowerment of credit cooperative members (CU) is influenced by financial performance (PEARLS) and that the empowerment program has a positive effect on the welfare of members by 34% with a significance level of 0.02. This shows that the member empowerment program has a significant effect on the welfare of credit cooperative (CU) members.
PENGARUH GROWTH OPPORTUNITY , INTELLECTUAL CAPITAL, ROA DAN LEVERAGE PADA FIRM VALUE Irma Indira
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.412

Abstract

This study aims to test and analyze empirically the effect of Growth Opportunity, Intellectual Capital, ROA and leverage on Firm Value. This research was conducted by making observations in manufacturing companies on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. In this study, hypothesis testing uses PLS (Partial Least Square) application tools 3.3. The results of this study indicate that if Growth Opportunity, ROA and Leverage affect the firm value while the firm value cannot be influenced by the Intellectual Capital variable.
TRANSFORMATIONAL LEADERSHIP, EMPLOYMENT COMPETENCY AND CAREER LEVELS AS PREDICTORS OF JOB SATISFACTION AND EMPLOYEE PERFORMANCE: An Empirical Study Khamaidi Khamaidi; I Dewa Ketut Raka Ardiana; M.Sihab Ridwan
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.421

Abstract

The aim of this study is to explore the transformational relationship of leadership, job competence, and career path to job satisfaction and employee performance, and explore the relationship of job satisfaction in employee performance. The method used in this study is quantitative by focusing on hypothesis testing. While the sample used is as many as 91 employees with saturated sampling techniques. The next analysis model used is Partial Least Square (PLS). The findings of this study reveal that transformational leadership, work competence, and career levels are proven to have a positive and significant influence on job satisfaction and employee performance. Likewise, the relationship of job satisfaction to employee performance is positive and significant. In addition, the implications of this research have been discussed in this study.

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