Article Per Year (5 Year)
p-Index From 2021 - 2026
3.648
P-Index
This Author published in this journals
All Journal JEA17: Jurnal Ekonomi Akuntansi JEB17 : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Ekonomika Media Mahardhika Ecopreneur.12 Enrichment : Journal of Management Sosial : Jurnal Ilmu-Ilmu Sosial Among : Jurnal Pengabdian Masyarakat IQTISHADequity jurnal MANAJEMEN SWARNA Sewagati: Jurnal Pengabdian Masyarakat Indonesia Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Informasi Pengabdian Masyarakat Nusantara Community Empowerment Review Jurnal Abdimas Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Mardianto, Totok
Universitas Teknologi Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN BADAN PADA PT. BAHTERA MULYA SURABAYA Mardianto, Totok
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132545

Abstract

Penelitian ini dilakukan pada PT.Bahtera Mulya Surabaya yang bertempat di Jl. Melati No.41 C surabaya. Tujuan dari penelitian ini adalah untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan akuntansi pajak yang sesuai dengan peraturan perpajakan yang berlaku, untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan perhitungan pajak penghasilan (PPh) sesuai dengan UU No. 36 Tahun 2008. Jenis data yang digunakan penulis dalam penelitian ini adalah data sekunder, yaitu yang diperoleh dari perusahaan dalam bentuk jadi , seperti neraca, laporan laba rugi, surat pemberitahuan (SPT) , surat setoran pajak (SSP), Surat keterangan terdaftar dari perusahaan dan struktur organisasi yang juga diperoleh dari kepala bagian akuntansi dan perpajakan. Data tersebut di analisa dengan menggunakan metode deskriptif. Dari hasil penelitian diketahui bahwa perusahaan dalam menyusun laporan laba rugi belum sesuai dengan Undang – Undang pajak pennghasilan, karena ada biaya-biaya yang tidak diperkenankan menurut Undang – Undang Perpajakan, antara lain perusahaan memasukkan biaya natura dan biaya rekreasi, sedangkan biaya telepon seluler dapat diperkenankan sebagai biaya pengurang penghasilan bruto, namun di dalam Umndang-Undang Perpajakan membatasi jumlah biaya yang diakui yaitu sebesar 50% dari jumlah biaya perolehan. Kata kunci : Pajak Penghasilan, Data Sekunder, Biaya Natura, Biaya Rekreasi dan Biaya Telepon Seluler
Bangkit Lebih Cepat: Melalui Program Pendampingan SDM dan Perencanaan Usaha Dengan Memanfaatkan Aplikasi Marketplace di Masa Pasca Pandemi Covid-19 pada Toko Sembako “Winda Jaya” Surabaya Suryati Eko Putro; Novie Noordiana R.Y; Totok Mardianto; Arlisa Indriawati; Siti Khasanaturrohmah; Yeriko Yosua A
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 2 (2023): Mei: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.825 KB) | DOI: 10.47861/jipm-nalanda.v1i2.161

Abstract

As a result of the Covid-19 pandemic that hit Indonesia in 2020, it has resulted in a decline in the economy and activities in various sectors and regions of Indonesia. In 2023, the economic condition, which was in shock due to the Covid-19 pandemic, is gradually improving in line with the stability of the domestic financial market and the stretching of several economic sectors. The Government of Indonesia has declared that this year our economy must recover more quickly by making policy steps to strengthen the economy accompanied by transparent prioritization and proper policy coordination and synchronization. The community service team at the Faculty of Economics and Business, Surabaya University of Technology feels compelled to participate in the success of government programs by creating HR assistance programs and business planning by utilizing marketplace applications in the post-Covid-19 pandemic for business development and increasing sales turnover. The accompanying partner this time is the "Winda Jaya" Surabaya staple food shop, which sells various basic household needs such as rice, sugar, coffee and others. The community service team at the Faculty of Economics and Business tries to identify problems based on the collected data. After further analysis, the community service team formulated the problem as follows: (1) Lack of partner's understanding of management functions and how to manage HR, (2) Lack of partner's understanding of making good business plans, (3) Partner's lack of understanding about tips and tricks for successfully utilizing marketplace applications. The method used is divided into 3 (three) stages, namely the preparation stage, the activity implementation stage and the closing stage. The results of this community service activity are an increase in understanding by companion partners of management science material, procedures for managing human resources, making a good business plan and how to use marketplace applications for business development. This community service activity (PkM) is in the framework of implementing the Tridharma of Higher Education and also supports the Surabaya City Development Synergy Program
Kontribusi Sosial Melalui Pembagian Takjil pada Masyarakat Selama Bulan Ramadhan Hakim, Lukman; Mardianto, Totok; Zulharman; Aji, Susilo; Sofa, Devi Maya; Djatu, Petrus Fraidy Legif Putra; Dedali, Sindhu Hargo; Yulia, Novie Noordiana Rahma; Rahayuningsih, Yanti; Ulfindrayani, Ika fitri; Aristo Surbakti, Manuel
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1306

Abstract

Kegiatan ini bertujuan untuk memberikan kontribusi nyata kepada masyarakat sekaligus memperkuat nilai-nilai kemanusiaan dan kebersamaan dalam komunitas Islam. Metode pelaksanaan kegiatan ini melibatkan langkah-langkah yang terencana secara sistematis, mulai dari studi pendahuluan, penyusunan proposal, hingga pelaksanaan dan evaluasi keberhasilan. Hasil dan pembahasan menunjukkan bahwa kegiatan ini memberikan dampak positif yang signifikan, seperti memenuhi kebutuhan praktis masyarakat, memperkuat ikatan antara universitas dan masyarakat, serta meningkatkan kesadaran akan solidaritas dalam komunitas. Kesimpulan dan saran menggarisbawahi pentingnya program ini menjadi kegiatan berkelanjutan yang lebih luas, peningkatan kolaborasi dengan pihak terkait, evaluasi terus menerus, dan penggalangan dana lebih lanjut. This activity aims to make a real contribution to society while strengthening human values and togetherness in the Islamic community. The method of implementing this activity involves systematically planned steps, starting from preliminary studies, and preparation of proposals, to implementation and evaluation of success. The results and discussion show that this activity had a significant positive impact, such as meeting the practical needs of society, strengthening ties between the university and society, and increasing awareness of solidarity within the community. Conclusions and suggestions underline the importance of this program becoming a broader sustainable activity, increased collaboration with related parties, continuous evaluation, and further fundraising.
PROFITABILITY ANALYSIS FOR MEASUREMENT OF FINANCIAL PERFORMANCE OF MITRA PERDANA SIDOARJO COOPERATIVE Mardianto, Totok; Siti Khasanaturrohmah
JURASIMA Vol. 2 No. 1 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from a profitability perspective using the Net Profit Margin Ratio, Benefit to Asset Ratio, Benefit to Capital Ratio for 2020 - 2022. The type of research is Descriptive Qualitative. The research data was obtained from the Mitra Perdana Sidoarjo Cooperative Financial Report for 2020 – 2022. Data analysis is by calculating the profitability ratio using the formula Net Profit Margin Ratio, Benefit to Asset Ratio, and Benefit to Capital Ratio. Financial performance measurement based on KUKM Ministerial Regulation Number 06/Per/M.KUKM/V/2006 The results of the research show that: 1) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Net Profit Margin Ratio in 2020, 2021 and 2022 is in an unhealthy condition, 2) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefit Over Assets Ratio, in 2020, 2021 and 2022 it is in a healthy condition, 3) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefits Over Capital Ratio, in 2020, 2021 and 2022 is in a healthy condition. The results of this research show that the Net Profit Margin Ratio in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative is required to be able to further increase its net profit margin. produced.
Profitability Analysis For Measurement Of Financial Performance Of Mitra Perdana Sidoarjo Cooperative Siti Khasanaturrohmah; Totok Mardianto
JURASIMA Vol. 2 No. 2 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Agu
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i2.8

Abstract

This study aims to analyse the financial performance of Koperasi Mitra Perdana Sidoarjo from a profitability perspective using the Net Profit Margin, Benefit to Asset, and Benefit to Capital ratios in 2020-2022. This research uses a qualitative descriptive method, using cooperative financial statement data. Data analysis was carried out by calculating the profitability ratio according to the formula and based on the Minister of KUKM Regulation Number 06/Per/M.KUKM/V/2006. The results showed: 1) Net Profit Margin Ratio in unhealthy condition during 2020-2022, 2) Benefit Over Assets Ratio is in healthy condition, 3) Benefits Over Capital Ratio is in healthy condition. The findings indicate that cooperative management needs to improve net profit margins. The research suggests efforts to improve financial performance, especially in the aspect of net profit margin which still requires development.
Penurunan Kemiskinan dan Terwujudnya Pembangunan Berkelanjutan di Pesisir Kota Surabaya Sebagai Optimalisasi Ekonomi Biru Devi Maya Sofa; Totok Mardianto; Michael Oswald Kritiano Djenal
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10243

Abstract

This study analyzes the potential of the blue economy in reducing poverty and achieving sustainable development in the coastal areas of Surabaya. Using mixed methods with an exploratory sequential design in three coastal villages (Kedung Cowek, Kenjeran, and Sukolilo Baru), the study involved four key informants and 85 fisherman respondents. The results show that the coastal areas of Surabaya have diverse blue economy potential, including capture fisheries, aquaculture, marine product processing, and marine tourism. Quantitative analysis proves that blue economy optimization has a significant effect on poverty reduction (R² = 0.476) and sustainable development (R² = 0.322). However, its implementation is constrained by fluctuations in fishermen's income, low financial literacy, and the incompatibility of assistance programs. A sustainable development model requires the integration of business diversification, institutional strengthening, and a transformation of the community's mindset through multi-stakeholder collaboration to create a sustainable blue economy ecosystem.
PENGARUH IMPLEMENTASI METODE E-BILLING DAN MANUAL UNTUK WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK Mardianto, Totok
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133329

Abstract

This research aims to obtain empirical evidence whether there is an influence of the application of e-billing methods and corporate taxpayer manuals on tax revenues at the Surabaya Pratama Tax Service Office. The population in this study were all corporate taxpayers registered at the Surabaya Pratama Tax Service Office. The sample used a purpose sampling method based on judgment (Judgment Sampling). The data used is secondary data in the form of total tax revenue, both nominally and by number of transactions. The statistical method used to test the hypothesis is multiple regression analysis and difference tests. Based on the results of the analysis carried out, it shows that in nominal data the application of e-billing does not have a significant effect on tax revenues, while manual receipts have a significant effect. In transaction data, the application of e-billing and manual methods has a significant effect on tax revenues. The variable method of implementing e-billing and manual has more influence on tax revenue on transaction data than nominal data at KPP Pratama Surabaya. Keywords: e-billing method, manual method, and tax revenue
Co-Authors Agung Pribadhi Agus Agus Agus Purbo Widodo Ahmad Junaidi Aji, Susilo Andrew Andrew Aristo Surbakti, Manuel Arlisa Indriawati Dedali, Shindu Hargo Dedali, Sindhu Hargo Devi Maya Sofa Dina Susiani Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Elisabeth Elisabeth Hidayat, Luqman Arief Ika Fitri Ulfindrayani Jamhari Jamhari Jondar, Aloysius Khayu Rahmi Kiki Kiki Lukman Hakim Lukman Hakim Lukman Hakim M. Sujudi Manuel Aristo S Michael Oswald Kritiano Djenal Muhammad Sujudi Novie Noordiana R.Y Novie Noordiana R.Y Nyardi Nyardi Oktaviyani, Nadya Ayu Oswald, Michael Prahasta, Dandi Rahayuningsih, Yanti Rama Rama Rukin, Rukin Sero, Imelda Sheravin Shindu Hargo Dedali Siti Khasanaturrohmah ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Susiani, Dina Wahyu Fahmi Rizaldy Wahyu Rochana Wahyu Rochana Yanti Rahayuningsih Yeriko Yosua A Yulia, Novie Noordiana Rahma Yunanda, Amelia Sabrina Zulharman Zulharman Zulharman