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wulandari harjanti
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INDONESIA
Media Mahardhika
ISSN : 08540861     EISSN : 24074950     DOI : -
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 16 Documents
Search results for , issue "Vol. 21 No. 2 (2023): January 2023" : 16 Documents clear
NETWORK OF INFORMAL TOURISM EDUCATION ORGANIZATIONS IN PARE ENGLISH VILLAGE Yogi Yunanto
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.517

Abstract

The learning model is a strategy used by teachers to increase learning motivation, learning attitudes among students, able to think critically, have social skills, and achieve more optimal learning outcomes. Referring to this, the development of learning models continues to change from traditional models to more modern models. Researchers used the ethnographic method during a pandemic for six months, January-June 2020. This method was considered appropriate to obtain data on the lives and actions of a group in certain situations in society from the point of view of their culture of life. The data collection process, both primary and secondary, is carried out continuously. Based on the results of the research, it can be concluded that there are several things that support the success of students studying at English language educational institutions in Pare. The learning method is one of the supporting factors. For this reason, the method used is the 'Boarding Teaching' and 'In Class Scheduled' methods. These two methods are carried out by carrying the concept of 'fun teaching' or an interesting method that does not seem too formal and rigid. By using this kind of method students become more interested and enthusiastic to learn. In fact, the point is that the learning that is carried out focuses on practice, because English is a skill, not just knowledge. In general, the learning model carried out in English language education institutions in Pare is a similar method, namely the 'Fun Englsih' method, which is learning English in a pleasant environmental situation and games that are usually carried out to train students to use English and make it easier for students remember the material being taught such as vocabulary and expressions in English. Another method used is group discussion or group discussion.
ANALISIS PERBEDAAN PENDAPATAN GOJEK SEBELUM DAN SESUDAH PANDEMI COVID-19 Nida Putri Rahmayanti; Anthonius J Karsudjono
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.530

Abstract

This study's objective is to examine the differences in Gojek's income before and after Covid 19. Because this transportation is very important in the economy of a region. In research with this type of quantitative research, namely distributing questionnaires to Gojeks in Banjarmasin City. Total population of 300 people with 123 samples of respondents who returned the questionnaire and completely answered the questionnaire. The following are the results of the research: the hypothesis is accepted, there is a difference in Gojek's income between before and after Covid-19. The reason is because there are many factors such as rules or policies from the government that require an area to be locked down, then several companies are laying off their employees.
PENERAPAN GAYA KEPEMIMPINAN SITUASIONAL PERSONALIA PT. ARTO MANUNGGAL Sri Wahyuni Yuni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.543

Abstract

Determining a situational leadership style using an example of a style or model telling, selling, participating and delegating is the aim of this research. The narrative approach uses qualitative methods, namely the approach used in this study. In this study data collection using observation techniques, interviews and documentation. The results based on this research are the personnel of PT. Arto Manunggal explained the situational leadership style or model telling, selling, participating, delegating and the leadership style or model used has a positive effect on achieving the desired goals at PT. Arto Manunggal.
RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR: (Studi pada Perusahaan Terdaftar di Bursa Efek Indonesia) Cyrillius Martono; Bernadetta Diana Nugraheni
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.546

Abstract

The purpose of this study is to examine the value relevance of accounting information (Book value and Earning Pershare) and firm size. The size of the company in this study is divided into large companies and small companies based on the market capitalization value. This research was conducted using the model portfolio-returns approach and regression approach. To test the value relevance of accounting information will be translated using a regression approach to stock prices, while to measure the value relevance of earnings per share and book value, the adjusted coefficient of determination (adj R2) is used to the company's stock price. Based on the results of this study, it shows that Book value and Earning Pershare have an influence on the company's stock price. Meanwhile, based on the adjusted coefficient of determination (adj R2) of earnings per share and book value, it shows a strong relationship to the company's stock price. The results of other studies based on company size show that book value and earning percentage in large-scale companies have an effect on the company's stock price. Based on the adjusted coefficient of determination (adj R2) value of Earning Pershare and book value, small-scale companies show a weak relationship strength, and large-scale companies show moderate strength of the relationship.  
PENERAPAN SISTEM E-PERFORMANCE DAN PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) TERHADAP KINERJA ASN : WORK MOTIVATION SEBAGAI VARIABEL INTERVENING MAULIDZA NUR FAUZI
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.550

Abstract

This study discusses the Effectiveness of Implementing the E-Performance System and Providing Additional Employee Income (TPP) on the Performance of the State Civil Apparatus (ASN) through Work Motivation as an Intervening Variabael. The type of research used is quantitative research. The population in this study were all State Civil Apparatus (ASN) at the Lamongan Regency Health Office. Sampling in this study is using the total sampling technique, which means that the entire population is sampled, totaling 87 people. The data analysis method used in this study is path analysis. The results showed that: the E-Performance variable has a positive and significant effect on ASN performance, but the E-Performance variable has no effect on the work motivation variable. Then the Employee Income Supplement (TPP) variable has no effect on the ASN performance variable, but the Employee Income Supplement (TPP) variable has a positive and significant effect on work motivation. Then for the work motivation variable has a positive and significant effect on ASN performance. The E-Performance variable has no effect on ASN performance through work motivation as an intervening variable, while the Employee Income Supplement (TPP) variable has an indirect effect on ASN performance through work motivation as an intervening variable.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KARAKTER WIRAUSAHA TERHADAP PENINGKATAN PERILAKU INTRAPRENEURSHIP DALAM PERGURUAN TINGGI SWASTA Novie Noordiana Rachma Yulia; Fauzi Arif Rohman Hakim; Agung Pribadhi
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.552

Abstract

All organizations as well as the Higher Education Industry need to be prepared and improve in order to keep up with fluctuated environment. Because the revenue generating for universities doesn’t always come from tuition fee, having Business Center is a solution to overcome financing problems and rise revenue as well as prosperity for organizational members within the universities. To achieve it, the members of the organization need to have an entrepreneurial spirit and intrapreneurship conduct. It is concluded that the growth and development of intrapreneurship behavior among lecturers and staff within the university is influenced by the transformational leadership style of the chancellor. This research purpose is to analyze factors to increase intrapreneurship behavior (Behavioral Intrapreneurship) among organizational members in one of the PTS located in West Surabaya. The examination method used in this study is a qualitative technique with a case study method at a PTS in West Surabaya and uses a quantitative technique using the percentage method for descriptive analysis of each variable. From the outcome concluded that the chancellors at the universities studied have a transformational leadership style while the lecturers and employees at the universities have entrepreneurial character and entrepreneurial behavior. The conclusion of this study is that the formation of intrapreneurship behavior in the college environment influenced by the transformational leadership style of the leader and entrepreneurial character of the member of the college environment.
URGENSI WAQAF DALAM MENGATASI PERMASALAHAN KEMISKINAN DI INDONESIA: LITERATURE REVIEW Kholid Musana; Syaeful Bahri
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.553

Abstract

Waqf plays an important role in advancing the economy and prospering Muslims in many places in the world. The purpose of this study is to analyze the literature related to waqf for poverty alleviation. The method used in this study is a narrative review study, where this method approach is based on the literature review method which is carried out systematically to collect, evaluate, and present findings from various studies conducted by other previous studies. Based on the results of the study revealed that in eradicating poverty, one cannot only depend on zakat. But it is also necessary to rely on waqf, where this can be an alternative in solving the socio-economic problems of the people which include problems of poverty, inequality and increasing costs of living as well as in promoting social welfare in society.
PENGARUH CITRA DESTINASI, SISTEM INFORMASI PEMASARAN DAN KEARIFAN LOKAL TERHADAP MINAT BERKUNJUNG DESTINASI WISATA GRONJONG WARITI KABUPATEN KEDIRI Tri Wahyudi -; Pompong Budi Setiadi
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.554

Abstract

Gronjong Wariti Tourism Destination is one of the village tours located in Mejono Village, Plemahan District, Kediri Regency, which has only been built since 2016 and has been open to the public since 2018. The uniqueness of this tourist destination is that it starts from a slum and dirty Irrigation River, which is then completely changed by the local Tourism Awareness Group (Pokdarwis) into an attractive, cheap, beautiful and rural tourist destination with various types of play rides and village-style culinary MSMEs. The purpose of this study is to determine and analyse the effect of destination image, marketing information system and local wisdom on tourist interest in visiting Gronjong Wariti tourist destination, Mejono Village, Plemahan District, Kediri Regency. The research was conducted using descriptive quantitative methods using a questionnaire as a research instrument. The number of samples analysed was 160 respondents with analysis using Partial Least Squere (PLS). The results showed that destination image, marketing information system and local wisdom have a positive and also significant influence on tourist interest in visiting tourists at the Gronjong Wariti tourist destination, Mejono Village, Plemahan District, Kediri Regency.
PENGARUH EARNING GROWTH, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PRICE EARNING RATIO Abdul Hadi; Agustina Dianova; Alfiya Nur Maulidyah
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.557

Abstract

The study aims to provide empirical data on the impact of profit growth (EG), debt toequity ratio (DER) and net income (NPM) on profitability ratios (PER) in lodging, restaurant and travel registered business entities (IDX) in 2018. The research method uses multiple regression analysis with data collection techniques through documentation. The results of the study explain that there is an effect of the debt to equity ratio and net income on the price/earnings ratio, but the development of earnings does not affect the price/earnings ratio. The impact of this research is that investors are advised to look at several other indicators besides profit (EG), debt to equity ratio (DER) and net income (NPM) to profitability ratio (PER) in representing the price earning ratio.
DISTRIBUSI PASAR LUAR NEGERI DAN LOGISTIK GLOBAL Fernanda Putri; Suhairi; Vira Audini; Abdullah Haris Lubis
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.559

Abstract

Distribution is one of the most useful trading techniques, because distribution is used to describe and distribute the flow of goods or services from producers to consumers on a predetermined budget and time. By distributing goods or services to foreign markets will make marketing wider and reach large-scale trade. Logistics is used to carry out goods sent from one place to another, global logistics has several types, namely logistics in foreign markets, multi-market logistics, dynamic environments and flexible responses. Meanwhile, international logistics is sending or carrying out goods by sending them between countries with other countries with the facilities and technology they have to carry out shipments. The conclusion that we can draw is that the distribution of foreign markets greatly influences the increase in demand for goods or services by using logistics to carry out this distribution. This writing uses the method of literature study, using central data collection methods, reading, recording and processing research materials

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