Article Per Year (5 Year)
p-Index From 2021 - 2026
4.22
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Eco-Entrepreneur Jurnal Studi Komunikasi JPM (Jurnal Pemberdayaan Masyarakat) CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Jurnal Abadimas Adi Buana Majalah Ekonomi Wahana : Tridarma Perguruan Tinggi Owner : Riset dan Jurnal Akuntansi Share : Journal of Service Learning FINANCIAL : JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Economics, Business, and Government Challenges Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Islamic Communication Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Journal of Tourism Economics and Policy Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Multidisiplin Madani (MUDIMA) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat The Journal of Management, Digital Business, and Entrepreneurship
Suhardiyah, Martha
Universitas PGRI Adi Buana Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 72 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 72 Documents
Search

 3   4   5   6   7 
PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO Aristha Purwanthari Sawitri; Rina Fariana; Bayu Adi Bayu Adi; Suhariyanto Suhariyanto; Martha Suhardiyah
Share : Journal of Service Learning Vol. 6 No. 1 (2020): FEBRUARY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.769 KB) | DOI: 10.9744/share.6.1.28-31

Abstract

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Novi Darmayanti; Rindang Nur Anggraeni; Martha Suhardiyah; Judi Suharsono
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.
CONTRIBUTION OF SOCIAL CAPITAL TO THE PERPETRATORS OF STUDENT ACTIVITY UNIT IN AN EFFORT TO GROW THE SOUL OF ENTREPRENUR IN STUDENTS OF PGRI ADI BUANA UNIVERSITY SURABAYA Martha Suhardiyah; Subakir Subakir; Luqmanul Hakim; Andri Kurniawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2139

Abstract

A person's ability to interact with others in a community is social capital. Social ability that occurs and is based on trust, mutual understanding, and rules about the same values can be understood (shared value) owned by group members in order to be resilient to life's challenges. Student Activity Unit (UKM) is a student organization in the campus environment aims to create activities outside the academic students who are thought / reasoning, talent interests, welfare, and special interests in addition to equipping softskil for its members can develop. The result of data analysis shows that there are 1)Influence of Social Capital variables in the form of Participation, Social Norm on Student Activity Units (SMEs) 2). There is an influence of capital social variables in the form of Participation, Social Norm on the soul of Entrepenuer 30. There is an influence of capital social variables in the form of Participation, Social Norm on the soul of Entrepenuer through the Student Activity Unit
INFLUENCE OF CAMPUS FACILITIES, IMPLEMENTATION OF USR PROGRAM (UNIVERCIT SOCIAL RESPONSIBILITY), HUMAN RESOURCES DEVELOPMENT ON CAMPUS IMAGE WITH MEDIA RELATIONS AS VARIABLE INVERVENING Andri Kurniawan; Martha Suhardiyah; Subakir Subakir
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1044

Abstract

Complete facilities in the educational institutions also encourage the realization of a conducive learning process, no exception for universities as a place to develop scientific knowledge. The college has a social, economic and environmental responsibility to be the mindset and culture of the organization at any business venture. The university's social responsibility as a responsibility for the activities and behaviors of the institutions is influenced and impacted by society. These responsibilities require management practices that eliminate negative impacts and support sustainable development. This research uses a sample of this study as much as 103 people consist of structural officials, and the manager of Hima Progdi the Environment University PGRI Adi Buana Surabaya. The results of this study showed that there is a partial positive influence among Varianel campus facilities, the Univercity Social Responsibility (USR), on media relation, while the HUMAN development variables are not on the media relation and image of the campus and there is a correlation between campus facilities variables, Univercity Social Responsibility (USR), human resources development, with media relation and campus image
Pemanfaatan Teknologi sebagai Media Informasi Masyarakat Desa Karangkuten Kecamatan Gondang Kabupaten Mojokerto Andri Kurniawan; Martha Suhardiyah; Amir Nur Hidayat
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.857 KB)

Abstract

Pada era informasi keberadaan internet merupakan hal yang pokok pada kehidupan di masyarakat, internet merupakan sarana mempercepat menperoleh informasi yang diinginkan dan diperlukan dengan cepat dan relatif murah. Website merupakan sekumpulan halaman yang berisi berbagai informasi berbentuk digital. Informasi itu bisa berupa teks, gambar, animasi, video atau gabungan dari semuanya yang disediakan melalui internet dan dapat diakses oleh banyak orang di seluruh dunia selama memiliki koneksi , website berfungsi sebagai sarana menyampaikan informasi ke publik dan sebagai media sosial untuk menghubungkan orang orang dari penjuru dunia melalui internet, dan sebagai media pembelajaran yang dapat menjadi alternatif orang orang untuk belajar secara online, website desa sebagai media promosi bagi desa untuk memperkenalkan profile dan potensi desa sehingga dapat membuka peluang usaha baru. Kata kunci: Tehnologi, Media Informasi, Masyarakat
PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN SAMPAH RUMAH TANGGA DI KELURAHAN KEDUNG BARUK, KECAMATAN RUNGKUT, KOTA SURABAYA Martha Suhardiyah; Vivin Andriani; Bisma Arianto
Abdimas Galuh Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i1.9961

Abstract

Program Kemandirian Masyarakat (PKM) ini bertujuan mendayagunakan masyarakat dengan menjadikan produk olahan sebagai proses kegiatan usaha sosial yang bermanfaat. Selain mengurangi jumlah tumpukan limbah, produk ini mampu memberikan penghasilan tambahan guna meningkatkan kesejahteraan. Kelurahan Kedung Baruk – Kecamatan Rungkut merupakan salah satu kelurahan dari 154 kelurahan yang ada di Kota Surabaya, serta memiliki 10 RW dan 49 RT. Permasalahan utama yang dihadapi oleh masyarakat adalah kurangnya pengetahuan akan pengelolaan limbah sampah rumah tangga yang ada disekitar masyarakat. Adanya kegiatan PKM melalui pelatihan, praktik dan pendampingan diharapkan ada solusi untuk mengatasi permasalahan yang dihadapi dengan mengolah sampah organik menjadi pupuk, sampah yang tadinya tidak berguna bisa diubah menjadi pupuk kompos yang lebih berguna dan membuat sampah anorganik menjadi alat pembelajaran edukatif (APE) untuk mengenalkan bentuk-bentuk benda dan menumbuhkan kreatifitas. Masyarakat menjadi lebih menyadari dan memahami efek jangka panjang pembuatan pupuk kompos organik dan pembuatan alat pembelajaran edukatif (APE) bagi peningkatan kualitas hidup secara keseluruhan dari segi perekonomian. Perlu adanya dorongan dan dukungan dari warga sekitar agar masyarakat mampu mengurangi limbah sampah rumah tangga melalui pengelolaan dan memanfaatkan limbah sampah rumah tangga.
Prediction Analysis of Profitability and Liquidity Levels at PT. Bank Rakyat Indonesia Syariah Tbk Martha Suhardiyah; Siti Istikoroh; Yuni Sukandani
Jurnal Multidisiplin Madani Vol. 3 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i3.2513

Abstract

This research aims to determine and predict the level of profitability and liquidity at PT. Bank Rakyat Indonesia Syariah Tbk, . The type of research used is descriptive quantitative research to explain the soundness level of banks, to analyze trends in soundness, banks use the least square method. As a population is the Annual report of PT. Bank Syariah Indonesia Tbk, .2016-2020 period, with withdrawal techniques. sample using purposive sampling) with the criteria of having an annual report with a ratio, ROA, and liquidity. Data analysis, from this study shows that the trend of PT BRI Syariah (PT. Bank Rakyat Indonesia Syariah Tbk) in 2021-2025 for profitability as measured by the ROA ratio tends to decrease but is still in the criteria of being quite healthy, while in terms of liquidity in 2021 there is increase, in 2022-2025 it tends to be stable in criterion 1 very healthy
Peran underwriter sebagai komunikator pemasaran saham perdana di bursa efek Indonesia Istikhoroh, Siti; Jannah, Maula Miftahul; Sukamdani, Yuni; Suhardiyah, Martha
Jurnal Studi Komunikasi Vol. 6 No. 1 (2022)
Publisher : Faculty of Communications Science, Dr. Soetomo University

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

Abstract

Companies use Initial returns as a powerful marketing tactic to attract investors to buy IPO shares. This phenomenon is quite popular among investors, but can be detrimental to the issuer/company, so persuasive communication is needed by the Underwriter who is a third party to assist the company in persuading potential investors to get the best value. This study aims to understand the role of the Underwriter as a communicator for the marketing of initial shares on the Indonesia Stock Exchange, whose role is to organise and provide trading facilities. This study involved 49 companies that conducted Initial Public Offerings (IPOs) and were listed on the Indonesian Stock Exchange in 2019. This study places the Underwriter as an external party who is responsible for communicating financial conditions to potential investors for the most reasonable price. Underwriter's role as a communicator is practiced through marketing communications which is a method of delivering targeted information to clients in the fastest and most efficient way possible. The data that has been obtained is then analysed by Moderated Regression Analysis. The results of this study indicate that the Underwriter is able to moderate the relationship with investors during the IPO with the reputation of the Underwriter. This is because the Underwriter is able to persuade investment decisions during the marketing of the IPO.
Perbedaan Kinerja Keuangan Sebelum Dan Sesudah Refinancing PT Jasamarga Surabaya Mojokerto suwati; Martha Suhardiyah
SNHRP Vol. 5 (2023): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 5 Tahun 2023
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Refinancing merupakan salah satu cara yang dapat dilakukan untuk menjaga keberlanjutan operasional perusahaan dengan melakukan restrukturisasi pendanaan jangka panjang. Kinerja keuangan perusahaan dapat diukur dengan mengevaluasi atau menganalisis laporan keuangan. Bagaimana informasi keuangan tersebut dan kinerja perusahaan pada suatu periode sebelumnya akan digunakan untuk dasar memprediksi kinerja keuangan yang akan datang.Penelitian ini bertujuan untuk mengetahui hasil terdapatnya perbedaan sebelum dan sesudah dilakukan refinancing. Metode penelitian menggunakan kuantitatif diskriptif, sampel yang digunakan sampel jenuh 12 triwulan selama tahun 2020-2022, dengan perhitungan non parametik perbandingan prosentase. Penelitian ini menggunakan rasio profitabilitas NPM, ROA, ROI. Dari hasil penelitian profitabilitas NPM,ROA,ROI terdapat kenaikan yang signifikan antara triwulan 1 sampai dengan triwulan 4 periode tahun 2020 – 2022, sehingga memberikan bukti bahwa perusahaan mencatatkan laba pada tahun 2022 maka dalam penelitian ini terdapat perbedaan kinerja keuangan sebelum dan sesudah refinancing.
APPLICATION OF RESPONSIBILITY ACCOUNTING AS A COST CENTER PERFORMANCE ASSESSMENT TOOL AT Sutan RAJA AMURANG HOTEL Martha Suhardiyah; Ferry Hariawan; Widiar Onny Kurniawan; Tarisya Maulidya Wati; Gintan Regita Maharani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7154

Abstract

The achievement of an enterprise may be measured with the aid of using the capacity of control to layout the proper approach and enforce it domestically to gain results. The use of legal responsibility accounting in a enterprise can assist gain this goal. Research carried out at the Stan Raja Amran Hotel the usage of descriptive qualitative strategies indicate that the resort applies accountable accounting however is not maximized in phrases of organizational structure, finances planning, accounts categories and reporting accounting. However, the cost category. King's booth Amran Hotel's price middle overall performance is notable in each planning and price manipulation process.
Co-Authors - Subakir Abd. Rasyid Syamsuri Abdullah, Zailani Africa, Laely Aghe Aji Prasetyo, Aji Amir Nur Hidayat Andhika Cahyono Putra Andri Kurniawan ANDRI KURNIAWAN Andriani, Vivin Andriyanto, Wahyu Ari Anggraeni, Rindang Nur Aora Sapphire D Ardhiani, Mutiara Rachma Aristha Purwanthari Sawitri Aristha Purwanthari Sawitri Astuti, Puput Yuliani Bayu Adi Bayu Rama Laksono Bayuadi, Bayuadi Bisma Arianto Carollina Dyah Sarawati Wijaya Carollina Dyah Sarawati Wijaya Christina Menuk Sri Handayani Danisa Firda Kusuma Wardani Diah Karunia Binawati Didik Subijantoro Dientry, Abdul Manaf Dyah Ika Rahmawati Edi Sulistyawan Estiasih, Soffia Pudji Fachrudy Asj'ari Fachrudy Asj’ari Fadilla, Fatma Nur Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Fitriani, Fadilatul Gintan Regita Maharani Hikmah, Fariatul Istikhoroh, Siti Jannah, Emita Miftakhul Jannah, Maula Miftahul Khabir, Galuh Wigati Khafi Dyah Rochmatillah KHILMIAH, Emy khusnul khotimah Kusmayasari, Dewi Laksono, Galih Juang Liviana Dwi Rahmadhani Luqmanul Hakim Moh Syuad Iman Moh Syuad Iman Mohammad Afrizal Miradji Nashrudin Latif Novi Darmayanti Novi Darmayanti Novi Darmayanti Nurdina Nurdina Nurdina, Nurdina PANJINATA, Awan pramesti, wara Purity Sabila Ajiningrum Radian Sri Rama Rahmawati , Dyah Ika Rahmawati, Eka Fitri Yunita Ria Jessika, Yati Rina Fariana Rina Fariana Rindang Nur Anggraeni Rochmatillah, Khafi Dyah Saputra, Feri Candra Sari, A.A Pt. Agung Mirah Purnama Shahira, Firda Sigit Prihanto Utomo Sigit Prihanto Utomo Siti Istikoroh Subakir Subakir Subakir Subakir Sugeng Santoso Sugiyati, Giya Suhariyanto Suhariyanto Suharsono, Judi Suharyanto Suharyanto Suharyanto sukamdani, yuni Sulistiami, Sulistiami Sutama Wisnu Dyatmika suwati Tarisya Maulidya Wati Taudlikhul Afkar TAUDLIKHUL AFKAR Tony Susilo Wibowo Tri Ariprabowo Tri Ariprabowo Triningsih, Endah Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Waryanto, Bambang Dwi Widhayani, Puri Setioningtyas Widiar Onny Kurniawan Wira Yudha Alam Yanus Sumitro Yuni Sukandani Yurida Sasmita