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Contact Name
wulandari harjanti
Contact Email
wulanadari@stiemahardhika.ac.id
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Journal Mail Official
lppm@stiemahardhika.ac.id
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Location
Kota surabaya,
Jawa timur
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.
Arjuna Subject : -
Articles 379 Documents
EFEKTIFITAS SISTEM PENGELOLAAN KEUANGAN DAN ASET DAERAH Chodariyanti, Laily
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.093 KB) | DOI: 10.29062/mahardika.v17i3.99

Abstract

Financial and asset management area must be transparent and accountable in accordance with the principle of good governance. However, in Lamongan financial and asset management area is not running optimally. This research was conducted to describe and analyze the financial and asset management area processes as well as problems in the area of financial and asset management in Lamongan. This research used a descriptive method qualitative approach and using an interactive model of data analysis from Miles Huberman. Research results showed the financial and assets management area in Lamongan is not optimal. There are still obstacles in management, there are constraints on the discussion of budget planning areas that are not timely in the legislature and the lack of human resources accounting background. In the asset management area there are problems in the areas of asset inventory data processing is still less well and local government land that has not been certified.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Arif, Rochman
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.615 KB) | DOI: 10.29062/mahardika.v18i3.176

Abstract

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.
GOOD PRICE MANY GOLD DEMANDS Susanto, Ari; Suwartono, Suwartono; Lestari, Sri
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.941 KB) | DOI: 10.29062/mahardika.v18i3.167

Abstract

The uncertainty of the global economy and the corona outbreak, gold is the most sought after investment alternative. Therefore, when compared to other types of investment the value of gold is relatively more stable. In fact, the price of gold tends to continue to rise. But now the physical sales of gold are threatened to fall because people avoid crowded places. As a result, no one came to the gold shop. Internet marketing is a new form of business in marketing products or services and building communication with consumers through the internet. The use of internet marketing as a marketing communication medium is influenced by the increasing development of communication technology, especially the internet. The internet has changed the face of the world today, especially in the business world, the internet is fast becoming the most important part of people's lives. This study aims to determine the effect of social media marketing and viral marketing on gold purchasing decisions at Macan Gold Sidoarjo. This type of research is quantitative research which is the process of determining knowledge using the form of numbers in data. This research produces SPSS output that social media marketing and viral marketing have a significant positive effect on purchasing decisions, the use of appropriate the core of forming viral marketing is social media marketing. Consumers who like and are satisfied with promotions in social media marketing and taking viral marketing moments have an impact on gold purchasing decisions at Macan Gold Sidoarjo.
PENGARUH KUALITAS PRODUK DAN HARGA PRODUK TERHADAP KEPUASAN KONSUMEN DI PT. KEMILAU BUMI SANTOSA GRESIK Rosyad, Sabilar
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.232 KB) | DOI: 10.29062/mahardika.v17i3.104

Abstract

Pada penelitian ini yang ingin penulis identifikasi berkaitan dengan masalah diatas adalah Variabel mana di antara kualitas produk dan harga produk yang lebih dominan berpengaruh terhadap kepuasan konsumen. Untuk mengetahui pengaruh kuaalitas produk dan harga produk terhadap kepuasan konsumen di PT. Kemilau Bumi Santosa Gresik. maka digunakan Uji Validitas, Uji reliabilitas, regresi linier berganda, Analisis Korelasi, Analisis Koefisien Determinasi, Uji t, dan Uji F. Dari hasil penelitian didapat Analisis Regresi Linier berganda mempunyai koefisien Y = 2,348 + 0,471 X1 + 0,356 X2. Nilai Koefisien Korelasi dihasilkan nilai r1 =  0,7 dan  r2 =  0,544 yang berarti bahwa harga produk dan kualitas produk dengan keputusan pembelian mempunyai pengaruh yang positif karena koefisien korelasinya mendekati angka satu. Nilai Koefisien Determinasi dihasilkan nilai Kd = 60,84 % variabel pendapatan di pengaruhi oleh variabel harga produk dan kualitas produk. Sedang sisanya 39,16% di pengaruhi oleh faktor lain yang tidak diteliti oleh penulis. Hasil dari uji t diperoleh(X1) thitung  = 8,37  dan ttabel =1,9935 (X2)thitung  =5,54  dan ttabel =1,9935, hal ini mengakibatkan penolakan H0 dan penerimaan Ha karena nilai thitung lebih besar dari pada ttabel  (8,37  >1,9935)  -- (5,54 >21,9935). Hasil uji F diperoleh Fhitung = 15,89728  dan ttabel = 3,354, hal ini mengakibatkan penolakan H0 dan penerimaan Ha karena nilai Fhitung lebih besar dari pada Ftabel  ( > 3,97). Dari hasil penelitian ini didapat kualitas produk dan harga produk berpengaruh positif dan signifikan terhadap kepuasan konsumen di PT. Kemilau Bumi Santosa Gresik.
PRAKTIK AKUNTANSI PADA TOKO TRADISIONAL DI DESA PRENDUAN, KAB. SUMENEP Asy?ari, Asy?ari; Mahwiyah, Mahwiyah; Wahidahwati, Wahidahwati
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.903 KB) | DOI: 10.29062/mahardika.v18i3.181

Abstract

SMES are growing in NUMBER, quoted from DINKOP on average SME growth in Indonesia as much as 1, 2jt per year. From here, the author wants to know if the MSME is more focused to the traditional shop located in the village Prenduan ? Sumenep accounting or not. Being an attraction for researchers because the village of Prenduan is a very crowded village of SMES from the adjacent villages. This village of business growth is seen rapidly research using qualitative method of diskriptif with 20 informers of the business Pekaku traditional shop with an interview and observation technique. The results of this research shows that there are still many SMES who are not aware of the importance of accounting and lack of a desire to record transactions.
PERANCANGAN TATA LETAK DI PT. AEROWISATA CATERING SERVICE DENGAN MENGGUNAKAN METODE CRAFT (COMPUTERIZED RELATIVE ALLOCATION OF FACILITIES TECHNIQUES) Ristyanadi, Bhiaztika; Orchidiawati, Nia
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.797 KB) | DOI: 10.29062/mahardika.v17i3.95

Abstract

One of the quantitative methods used in the work are methods of repair facilities CRAFT (Computerized Relative Allocation of Facilities Techniques). CRAFT Method exchanging two or more departments to get the best layout and the biggest savings that can derived. Purpose of this research is to get the design layout and the optimal production facilities eligible activity corresponding relationships. The method used is Activity Relationship Chart (ARC) which is a simple technique in planning the layout of the facility. This method connects the activity in pairs so that all activities are known level of relationship. PT. ACS uses the combined type of layout which combines the type of layout based on the product and the type of layout by process or function. Type of product layout seen from the clustering of departments, each department producing products such as bakery and pastry department that produces only bread and pastry and fruits department only produces processed fruits and other divisions that manufacture products as per division.
PENGARUH PERSEPSI MASYARAKAT TERHADAP KEPUTUSAN MENJADI NASABAH BANK SYARIAH STUDI KASUS PADA MASYARAKAT KOTA SIDOARJO DAN SURABAYA Komariyah, Fitri; Farhan, Ali
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.839 KB) | DOI: 10.29062/mahardika.v18i3.172

Abstract

Sharia banks are often attached to Muslim communities, causing sharia banks to have an exclusive impression for people to become customers in Sharia banks, as if sharia banks belong to only Muslims. The perception led to the slow development of Sharia banks. This research is trying to understand whether it is true that religious perception affects people to become Sharia bank customers. By using regression analysis, in 156 respondents in the city of Surabaya and Sidoarjo is found that cognitive perception (belief and knowledge), affective (like and dislikes) and contemplative (likelihood) have a positive influence on individual decision to become a customer in Sharia banks.
RESOLUSI KONFLIK HUBUNGAN INDUSTRIAL DALAM SISTEM PENYELENGGARAAN KETENAGAKERJAAN DI KABUPATEN PASURUAN Sunarno, Heri; Rosyidi, Khafizh; Setiawan, Aris; Hambali, Hambali
Media Mahardhika Vol 18 No 1 (2019): September 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.144 KB) | DOI: 10.29062/mahardika.v18i1.124

Abstract

National development in the labor sector that includes related elements between government, employers and workers is felt necessary to base their interests on their respective principles, so that dynamic industrial relations will be created, but the dynamics of industrial relations in Indonesia have recently been marked by the problem of lack - harmony between the entrepreneur and his workers. The government as the main sector in industrial relations must act based on the provisions of legal products from the industrial relations sector so that the PPHI process can be realized in accordance with the expectations of all parties. In the context of maintaining industrial relations in Pasuruan, regulations in the form of Regional Regulation No. 22 of 2012 concerning the employment system has been created. It is hoped that through this research, an easy-to-understand resolution model that illustrates efforts to resolve industrial relations disputes in accordance with Regional Regulation No. 22 of 2012. And this research is expected to produce a model of industrial relations conflict resolution which is the development of the Marshall model by considering the history of conflict through a picture of the birth of a particular conflict
PENERAPAN STRATEGI KEKUATAN DAN PELUANG USAHA DALAM UPAYA MENINGKATKAN VOLUME PENJUALAN BERAS MEDIUM Handayati, Ratna; Susanti, Ike
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.097 KB) | DOI: 10.29062/mahardika.v17i3.100

Abstract

Pertumbuhan ekonomi di Indonesia mendorong tumbuh kembangnya sektor industri dan perdagangan. Hal ini menimbulkan dampak persaingan yang ketat bagi perusahaan dalam kegiatan pemasaran. Sebagai perusahaan yang bergerak dalam bidang pemenuhan kebutuhan pokok di lingkungan masyarakat, perusahaan mempunyai tujuan ingin meningkatkan  volume penjualannyan. Hasil yang ingin dicapai dalam penelitian ini adalah untuk menganalisisa dan menerapkan faktor kekuatan dan  peluang yang dapat digunakan oleh perusahaan untuk menetapkan strategi pemasaran tepat guna dengan mempertahankan mutu atau kualitas produk agar konsumen tetap memilih beras medium dibandingkan beras premium Serta metode pendekatan Antara pemasok (petani) dengan pengusaha penggilingan padi.
THE IMPORTANCE OF INVESTMENT DECISIONS USING CAPITAL ASSET PRICING MODEL (CAPM) IN STOCK SECTOR TELECOMMUNICATION Pristiwantiyasih, Pristiwantiyasih; Setyawan, Mochammad Ardi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.917 KB) | DOI: 10.29062/mahardika.v18i3.177

Abstract

The purpose of this study is to analyze the overall performance of company shares in the telecommunications sector based on stock returns and risks, and determine the grouping and valuation of shares that are efficient and inefficient based on the Capital Asset Pricing Model (CAPM) method for companies in the telecommunications sector that listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018. From the 4 shares of the research sample company, there were 3 shares that were considered efficient (undervalued). An undervalued stock is a stock that has an individual Return (Ri) greater than the expected rate of return [E (Ri)] and is above the Security Market Line (SML).

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