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wulandari harjanti
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wulanadari@stiemahardhika.ac.id
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Kota surabaya,
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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 379 Documents
BUDGETING PARTICIPATION SYSTEM (BPS) ON MANAGERIAL PERFORMANCE IN THE DEVELOPMENT OF A THOUSAND HOUSES IN GRESIK CITY Kusmayati, Nindya Kartika; Wahib, Moh; Prasetyo, Hendra Dwi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.472 KB) | DOI: 10.29062/mahardika.v18i3.168

Abstract

BPs can build an environment that may receive timely scope and information by subordinates, and in this environment, decision making can be easy and effective. Thus, subordinates can obtain accuracy of information and scope about overall organization and take the right position to reach the target organization by considering tasks more clearly. this research uses data a questionnaire with this research population is managers and core employees of the 1,000 house construction project in Gresik City. Secondary data for this research base on literature, interviews, and other sources such as books, the internet, and others. SPSS output results show generated regression of the influence of BPs on Managerial Performance. With the meaning increasing BPs, the higher value of Managerial Performance. The results in this study support the research conducted by Saidu et al. (2017), Tanase (2013), and Eker (2009), which stated that BPs had effect on Managerial Performance despite different research objects.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA HOTEL BUMI SURABAYA CITY RESORT Supartini Supartini; Novelia Asita; Yeni Ika Pratiwi
Media Mahardhika Vol. 16 No. 1 (2017): September 2017
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i1.45

Abstract

Penelitian ini mengkaji tentang pengaruh kualitas pelayanan melalui dimensi-dimensi (tangible, reliability, responsiveness, assurance dan emphaty) terhadap kepuasan konsumen dengan mengajukan lima hipotesis. Objek dalam penelitian ini menggunakan Hotel Bumi Surabaya dan jumlah sampel yang diambil sebanyak 100 orang yang diperoleh menggunakan rumus 15 atau 20 kali variabel bebas (Joseph F. Hair:1998), sedangkan pengambilan sampel mengunakan metode random sampling. Pengujian instrumen menggunakan uji validitas, uji reliabilitas, dan asumsi klasik sedangkan dalam melakukan analisis data menggunakan regresi linier berganda dengan uji F dan uji t. Dari hasil studi menunjukkan bahwa tidak seluruh dimensi kualitas pelayanan berpengaruh positif terhadap kepuasan konsumen. Dari seluruh hipotesis yang diajukan hanya 4 yang dapat dikonfirmasikan dan 1 lainnya gagal dikonfirmasikan. Kehandalan,Jaminan,Daya tanggap,Empati yang berpengaruh positif terhadap kepuasan konsumen, sedangkan Bukti langsung merupakan aspek yang harus adatetapi bukan merupakan aspek yang menentukan dalam kepuasan konsumen sehingga variabel tersebut tidak berpengaruh positif terhadap kepuasan konsumen. Besarnya pengaruh nilai koefisien determinasi terhadap variabel kepuasan konsumen adalah 51,7%, sisanya sebesar 48,3% dijelaskan oleh variabel-variabel lain, sehingga ada kemungkinan variabel-variabel lain yang mempengaruhi kepuasan konsumen.
PENGARUH FAKTOR-FAKTOR STRES KERJA TERHADAP KINERJA PENGRAJIN BATIK KUB KEMBANG ASIH, TANJUNG BUMI S Anugrahini Irawati; Bambang Sudarsono; Faidal Faidal; Anang Ma’ruf
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.47

Abstract

This study discusses the problems that exist in the KUB Kembang Asih Tanjung Bumi. This study consist of five variables: extraorganization factors, organizational factors, group factors, individual factors and performance. The purposes of this study are to determine the effect of the work stress factors consist of the external organization factors, the organizational factors, the group factors and the individual factors on craftsmen performance, partially and simultaneously and which is dominantly effect on it. There are so many work stress factors that effect on craftsmen performance in KUB Kembang Asih. The lack of family support in the external organization as uncertainty wages, and the lack of competitive advantage; the lack of involving the craftsmen in making decision in organizational factors; the lack of time management in group factors; the lack of individual skill to meet delivery in individual factors. Using statistic analysis the results showed that tcount of the external organization factors X1 (3,413), organizational factors X2 (3,968), group factors X3 (2,948) and individual factors X4 (3,281) and the ttable (1.292685). The external organization factors, organizational factors, group factors and individual factors have a significant effect on performance as Fcount 95,673 > Ftable 1,97. And with the value of multiple correlation coefficient R = 0.939 or 93.9%, and than organizational factors become the dominant variable with beta coefficient of 0.343. It can be conclude that the external organization factors, organizational factors, group factors and individual factors effect on performance, partially and simultaneously, and organizational factors dominant influence on the performance.
PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Samuel Robert; Tina Melinda
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.48

Abstract

The ministry of trade in the last few years noted that the export of rattan, wood, and comparable products have always increased. This indicates that the rattan and wood industry is quite promising. Mas Mulia is a family-based company engaged in the rattan and wood processing since 1999 with the production of semi-finished or furniture form product. Due to that positive trend makes the number of competitors in this industry raise. Therefore the company needs to improve its performance to be able to compete globally, starting from the performance of its employees. Researcher sees a decrease in motivation that showed in the employee attendance, this will be very influential to the employee performance because the workload from the employees who are not present can not be left alone and must be covered by another employee which will ultimately reduce the performance of the other employees. Another thing that researcher sees is the high number of employee that quit which never happened to the previous leader. This will reduce employee performance because the new guy will take time to adapt and understand how company works in advance which will take longer to adapt. Therefore this research will aimed to determine the influence of motivation and leadership on employee performance. This research used quantitative method and multiple regression analysis model involving 30 respondents. Data is processed using Statistical Product and Service Solutions (SPSS) program version 22. The result of this research shows that motivation and leadership have an impact towards employee performance. Both motivation and leadership have an impact for 64% and 36% influenced by the factors that didn’t discussed in this research.
ANALISIS NETWORK PLANNING DENGAN CRITICAL PATH METHOD (CPM) DALAM USAHA EFISIENSI WAKTU PADA PRODUKSI PRECAST DI PT XYZ Safa’at Safa’at
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.49

Abstract

PT. XYZ is a company engaged in the field of readymix and precast concrete. This research is aimed to evaluate and accelerate the implementation time of the work and the cost with critical path method (CPM), it is expected that the work execution time will be faster and more efficient. The method used is to interview the employees in accordance with their fields and collect the necessary documents, from the data is evaluated and then performed improvement measures to speed up the work and cost efficiency. From the result of the research, it can be concluded that with the application of critical path method (CPM), the execution time of the work can be accelerated and more efficient.
PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Hendra Dwi Prasetyo
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Abstract

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).
HOW TO MOTIVATION SUSTAIN BUSINESS STUDENTS? Alan Adityawijaya; Liliana Dewi
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.53

Abstract

This research aimed to invesitgate the exploration of intrinsic and extrinsic motivation for the sustainability of Ciputra University’s student’ businesses. Using a qualitative approach. This study employed semi-structured interview for a data collection method. The key informants of this present study involved are 3 Student’s businesses wich still continues after 7th semesters, 1 student’s business wich is ended in 7 th semester, 1 Human Resource Managements lecturer who understand human empowerment in doing business, and 1 IBM-Practice coordinator who understand motivation factor In Student business sustainability. This study found there’s 3 extrinsic motivation and 4 intrinsic motivation students need to maintain their business’ sustainability. Qualification is the first intrinsic motivation, because the matriculants recognized, they should be going to Ciputra University for studying business. Need for independence and responsibility were also intrinsic motivation drive student’s business’ sustainability. Self-actulization was the basic of all motivation. The first extrinsic motivation was student’s task completion, so the students’ businesses were run to grade achievement. Resources and group-mate also drive student’s motivation for maintaining their businesses’ sustainability.
DISIPLIN KERJA, KEMAMPUAN KOMUNIKASI, LINGKUNGAN KERJA: PENGARUHNYA TERHADAP KINERJA KARYAWAN PT. SANDHY PUTRA MAKMUR Prita Anugrah Widowati
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.54

Abstract

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.
ANALISIS DISKRIMINAN DAN MULTIVARIATE ADAPTIVE REGRESSION SPLINE (MARS) UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI Erna Hayati; Diah Ayu Novitasari; Rosdiyati Rosdiyati
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.55

Abstract

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.
ANALISIS KEPATUHAN, TRANSPARANSI DAN AKUNTABILITAS LAPORAN DANA KAMPANYE PARTAI POLITIK DALAM PENGELOLAAN PENERIMAAN DAN PENGGUNAAN DANA KAMPANYE: (Studi Kasus Di KPU Kabupaten Sidoarjo) Bayu Nurcahyo Andini; Frenqui Monteiro; Soebandi Soebandi
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.56

Abstract

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.