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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

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The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism DARMAYANTI, Novi; AFRICA, Laely Aghe; SARI, A.A Pt. Agung Mirah Purnama; SUHARDIYAH, Martha
Journal of Tourism Economics and Policy Vol. 3 No. 2 (2023): Journal of Tourism Economics and Policy (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i2.603

Abstract

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
Penyusunan Laporan Keuangan Dan Analisis Kesehatan Usaha Pada UMKM Kelurahan Sepanjang Kecamatan Taman Sidoarjo Rina Fariana; Didik Subijantoro; Tony Susilo Wibowo; Tri Ariprabowo; Martha Suhardiyah
Ekobis Abdimas Vol 5 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.9368

Abstract

UMKM menjadi tulang punggung ekonomi Indonesia, menyumbang sebagian besar dari PDB negara dan menciptakan lapangan kerja yang banyak. Namun, UMKM juga menghadapi berbagai tantangan, seperti akses terbatas terhadap modal, teknologi, dan pasar, serta kurangnya kemampuan manajerial dan akses terhadap informasi yang diperlukan untuk berkembang. Pemerintah Indonesia telah melakukan berbagai upaya untuk mendukung dan mendorong pertumbuhan UMKM, termasuk dengan memberikan bantuan dalam hal pembiayaan, pelatihan, dan pengembangan pasar. Keadaan UMKM di Kelurahan Sepanjang, Kecamatan Taman Sidoarjo memiliki beragam kondisi. UMKM di daerah tersebut memiliki potensi yang cukup besar dalam berbagai sektor. Seperti halnya kebanyakan UMKM di daerah lainnya, tantangan bagi pelaku UMKM Kelurahan Sepanjang terkait akses terhadap pasar dan teknologi, serta permodalan yang terbatas. Penting bagi pemerintah setempat dan pihak terkait untuk memberikan dukungan dan bantuan kepada UMKM di Kelurahan Sepanjang agar dapat berkembang dan berkontribusi lebih besar dalam perekonomian daerah. Tim PPM FEB Universitas PGRI Adi Buana Surabaya menjawab tantangan yang dihadapi oleh UMKM di Kelurahan Sepanjang melalui pembekalan mengenai materi penyusunan laporan keuangan dan analisis kesehatan keuangan. Tujuan dari kegiatan ini yaitu membuka pikiran peserta akan pentingnya penyusunan laporan keuangan dan analisis kesehatan keuangan untuk membantu pemilik usaha UMKM mengidentifikasi masalah keuangan, mengambil keputusan yang tepat, dan merencanakan strategi pengembangan bisnis yang efektif. dan membantu pelaku UMKM mengembangkan usahanya dengan cara melakukan perencanaan bisnis yang benar. Pada kegiatan PPM ini pelaku UMKM diberikan pembekalan yang mendalam mengenai proses penyusunan laporan keuangan serta pentingnya keberadaan dan keakuratan informasi keuangan dalam sebuah entitas bisnis. Hasilnya pelaku UMKM di lingkungan Sepanjang merasa sangat terbantu, karena setelah kegiatan PPM berjalan mereka dapat memahami dengan jelas kondisi keuangan UMKM mereka dan dapat mengambil keputusan yang lebih tepat dan berdasarkan data yang akurat.
The Effect of Financial Performance and Accounting Profit on Share Return With Inflation As a Moderation Variable HARDIANTO, Ade Manggala; RAMA, Radian Sri; DARMAYANTI, Novi; SUHARDIYAH, Martha; PANJINATA, Awan
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1169

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law concerning protecting individual rights, specifically in taxation. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 is a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation 79 of 2023 is necessary for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. This research contributes to analyzing perceptions of legal certainty and fairness in Tax Policy and the importance of balancing the use of tax regulations for external purposes with internal values and principles of tax justice in practice, which will impact the process of making other tax policies more effective and equitable, ultimately contributing to the promotion of social justice, economic development, and good governance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
Fashion Business Development Strategy In Terms Of Swot Analysis At Laksmi Muslim Fashion Boutique In Surabaya After The Co-19 Pandemic Martha Suhardiyah; Sulistiami, Sulistiami; Aora Sapphire D; Gintan Regita Maharani
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

The selection of the fashion business is based on the consideration that the fashion business is a category of small businesses that are most in demand by the community. therefore, efforts are needed to be able to win the competition to seize the market.  Examining SWOT is a way of systematically collecting data on elements regarding strengths (Strengths), opportunities (Opportunities) weaknesses (Weaknesses) and Threats (Threats), This study uses a qualitative descriptive approach whose purpose is to describe the results of the fashion business development strategy at Laksmi Boutique Muslim Clothing in Surabaya.Sampling technique with total sampling, Data obtained using observation, interviews and document data collection. The conclusion of data analysis shows that to be able to win the competition the company must take more advantage by maximizing strengths (Strengths) and opportunities (Opportunities) through internal improvement of the company and can simultaneously reduce weaknesses (Weaknesses) and Threats (Threats) in business operations. Through this approach, business people have a basis for determining marketing and business development strategies with the right target.
The Effects of Leverage, Firm Size, and Market Value on Financial Performance in Food and Beverage Manufacturing Firms Estiasih, Soffia Pudji; Suhardiyah, Martha; Suharyanto, Suharyanto; Putra, Andhika Cahyono; Widhayani, Puri Setioningtyas
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.09

Abstract

Financial performance is an important phenomenon for measuring organizational success. This research aims to determine and analyze the influence of leverage, company size, and market value on financial performance. The research methods used are explanatory; the population used is food and beverage Manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange for the 2017-2019 period are used to determine the number of samples in this study. From 31 December 2017 to 31 December 2019. The sampling technique used is a purposive sampling method and there are 12 companies published audited financial reports and reported them completely and consistently using the purposive sampling technique with criteria. The Source of data used is secondary data with a time series type of data. The hypothesis is tested using Partial Least Square (PLS) analysis with Smart PLS 3.0 software. The results show that Leverage has a significant effect on Financial Performance. At the same time, Firm Size had no significant effects on Financial Performance and Market Value had no significant effects on Financial Performance. This research implies that food and beverage companies need to develop financial strategies to improve their financial performance by increasing their leverage.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Darmayanti, Novi; Anggraeni, Rindang Nur; Suhardiyah, Martha; Suharsono, Judi
JURNAL AKUNTANSI FINANCIAL 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.
Edukasi Keamanan Digital Untuk UMKM  Guna Pencegahan Penipuan Dan Perlindungan Data Usaha Yanus Sumitro; Fachrudy Asj’ari; Tri Ariprabowo; Ferry Hariawan; Martha Suhardiyah; Bayu Adi
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10549

Abstract

Digital literacy is a real effort activity to communicate, relate, thinking, and other else by utilizing digital media. It’s being admitted that building the digital literacy is not an instant thing. Moreover, for MSME premurs who generally less educated and newbie in using internet technology, of course limiting their space and opportunities to adapt the digitization of business processes during the new normal because of the Covid-19 pandemic. The purpose of this community service activity is to provide counseling/training and practice to the activity’s partners regarding aspects of data security and control in order to build adequate digital literacy for MSME, especially the culinary industry. The activity‘s partner is the owner of Restaurant "Seafood67 & Soto Lamongan". The results of the survey and discussions with partners provide the identified problems that the owner of the restaurant has experienced hacking of the merchant application account in marketing their products; and often experience difficulties in recording financial transactions.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND COMPANY CHARACTERISTIC ON ENVIROMENTAL DISCLOSURE Moh Syuad Iman; Novi Darmayanti; Martha Suhardiyah
Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.202

Abstract

This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis testing (coefficient of determination, t test, F test). The results of this study indicate that the adjusted R2 value is 98.9% which means that the environmental disclosure variable can be explained by the five independent variables, namely the board of commissioners (DK), independent commissioners (KOMIN), audit committee (KOAU), size (SIZE), and age (AGE). The results of the t-test of this study indicate that: the board of commissioners, independent commissioners, audit committees, size, age have a positive effect on environmental disclosure. While the results of the F test from this study prove that the board of commissioners, independent commissioners, audit committee, size, age have a simultaneous effect on environmental disclosure.
Indonesian Millennial Customer Satisfaction Analysis in Online to Offline (O2O) Shopping: The Influence of O2O Shift and Service Quality on Customer Purchase Decisions Andriyanto, Wahyu Ari; Suhardiyah, Martha; Pudji Estiasih, Soffia; Ria Jessika, Yati; Widhayani, Puri Setioningtyas
Jurnal Aplikasi Manajemen Vol. 23 No. 1 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.1.16

Abstract

The urgency of this study is driven by the rapid development of online to offline (O2O) shopping platforms, which millennial consumers increasingly use in Indonesia. The shift from online to offline shopping and the quality of service provided are believed to significantly impact consumer purchase decisions. This study aims to analyze how the O2O shift and service quality influence the purchase decisions of millennial consumers in Indonesia. The method used in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS application to analyze data obtained from 100 respondents selected using purposive sampling. The results of the analysis show that the online and offline shifts positively and significantly impact service quality. Furthermore, the O2O shift also positively and significantly influences customer purchase decisions. Service quality, in turn, was found to have a positive and significant effect on purchase decisions. These findings emphasize the importance of integrating both online and offline shopping experiences to enhance service quality and influence purchase decisions among millennial customers in Indonesia. This study contributes to understanding how O2O strategies can be leveraged to improve customer satisfaction and drive purchasing behavior. The novelty of this study lies in its approach, which integrates the effects of the O2O transition and service quality simultaneously, a perspective not extensively explored in previous studies related to millennial consumers in Indonesia. Practical implications of this study suggest that companies need to consider seamless integration between online and offline platforms to enhance customer experiences and drive purchase decisions.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
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