Article Per Year (5 Year)
p-Index From 2021 - 2026
5.488
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 Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Journal of Tourism Economics and Policy Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Media Akademik (JMA) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research The Journal of Management, Digital Business, and Entrepreneurship Indonesian Journal of Islamic Communication
Martha Suhardiyah
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 : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
Tax Avoidance: Influencing Leverage, Capital Intensity, and Audit Quality? Rahmawati, Eka Fitri Yunita; Darmayanti, Novi; Dientry, Abdul Manaf; Suhardiyah, Martha
The Journal of Management, Digital Business, and Entrepreneurship Vol. 1 No. 02 (2023)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JMDBE.2023.v01.i02.p03

Abstract

Tax is a mandatory contribution to the state used for the people's prosperity. On the other hand, tax for companies is a burden that can reduce the company's net profit. This difference in interests between the government and company management results in tax avoidance. Tax avoidance is an action taken by a company to minimize tax payments. This study aims to determine the effect of leverage, capital intensity, and audit quality on tax evasion. Tax avoidance is measured using ETR Calculation. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection technique used purposive sampling and obtained a sample of 9 companies. The data analysis method in this study used linear regression with a significance of 5%. The results showed that partial leverage had a significant positive effect on tax avoidance, capital intensity did not affect tax avoidance, and audit quality significantly impacted tax avoidance. Meanwhile, simultaneously, leverage, capital intensity, and audit quality have a significant positive effect on tax avoidance.
ANALISIS RASIO PROFITABILITAS PT. BANK SYARIAH INDONESIA TBK (BSI) TAHUN 2022 – 2024 Martha Suhardiyah; Rani Nurdiyanti; Sabrina Ricke Fadilla; Anita Nurhayati
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/t30yh110

Abstract

Penelitian ini dirancang sebagai studi literatur dengan tujuan menelaah kinerja profitabilitas PT Bank Syariah Indonesia Tbk (BSI) dalam rentang waktu 2022 hingga 2024. Proses analisis dilaksanakan dengan memanfaatkan indikator rasio keuangan utama, meliputi Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM). Metode yang diterapkan adalah deskriptif kuantitatif, dengan mengandalkan data sekunder yang diperoleh dari laporan keuangan tahunan resmi. Hasil studi mengindikasikan bahwa kinerja keuntungan BSI tumbuh secara signifikan. Peningkatan rasio ROA dan ROE yang terjadi secara konsisten setiap tahun mencerminkan efektivitas manajemen yang semakin baik dalam mengelola aset dan ekuitas untuk menghasilkan keuntungan. Sementara itu, rasio NPM menunjukkan fluktuasi. mengalami kenaikan signifikan pada tahun 2023 namun mengalami koreksi pada tahun 2024. Koreksi NPM pada tahun 2024 disebabkan oleh pertumbuhan pendapatan operasional yang sangat agresif yang belum diimbangi dengan proporsi pertumbuhan laba bersih yang setara. Meskipun demikian, seluruh rasio profitabilitas pada tahun 2024 masih berada dalam kategori sehat sesuai standar Bank Indonesia. Penelitian ini menyimpulkan bahwa BSI memiliki kinerja keuangan yang kuat, namun menghadapi tantangan dalam menjaga efisiensi operasional di tengah ekspansi pendapatan.
ANALISIS RASIO PROFITABILITAS PADA  PT. BANK CENTRAL ASIA TBK. Martha Suhardiyah; Fadia Annisa; Niken Tri Wahyuni; Elsa Tanzalia Marini; Sania Adista Wijayanti
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/fd8qpp11

Abstract

Penelitian ini bertujuan untuk menilai tingkat profitabilitas PT Bank Central Asia Tbk (BCA) selama periode 2020 hingga 2023 dengan menggunakan indikator keuangan berupa return on assets (ROA), return on equity (ROE), dan net profit margin (NPM). Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan BCA yang dipublikasikan melalui situs resmi perusahaan serta Bursa Efek Indonesia. Analisis dilakukan dengan membandingkan perkembangan rasio profitabilitas dari tahun ke tahun guna melihat tren kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa ROA, ROE, dan NPM BCA mengalami peningkatan yang konsisten selama periode penelitian, yang mencerminkan kemampuan perusahaan dalam mengelola aset, ekuitas, dan pendapatan secara optimal. Peningkatan profitabilitas tersebut didorong oleh beberapa faktor utama, antara lain transformasi digital layanan perbankan, efisiensi biaya operasional, serta penerapan manajemen risiko kredit yang prudent. Temuan ini menunjukkan bahwa BCA memiliki kinerja keuangan yang stabil, berdaya saing tinggi, dan mampu beradaptasi dengan dinamika industri perbankan nasional.
ANALISIS RASIO PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PT BANK MANDIRI (Persero) Tbk Martha Suhardiyah; Sherly Dwi Dayanti; Jelita Nur Rahmaniar; Elsa Putri Rahayu; Nurin Putri Andini
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/7rp1b745

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Bank Mandiri (Persero) Tbk berdasarkan rasio profitabilitas selama periode 2021–2024. Rasio profitabilitas yang digunakan dalam penelitian ini meliputi Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan dan laporan tahunan PT Bank Mandiri (Persero) Tbk. Hasil penelitian menunjukkan bahwa rasio ROA Bank Mandiri berada pada kategori sangat baik selama periode penelitian, yang mencerminkan kemampuan perusahaan dalam mengelola aset secara optimal untuk menghasilkan laba. Rasio ROE mengalami peningkatan dari kategori cukup menjadi baik, menunjukkan efisiensi pengelolaan modal yang semakin baik. Sementara itu, rasio NPM secara konsisten berada pada kategori sangat baik, yang menandakan efektivitas perusahaan dalam mengonversi pendapatan operasional menjadi laba bersih. Secara keseluruhan, kinerja keuangan PT Bank Mandiri (Persero) Tbk selama periode 2021–2024 tergolong sangat baik dan mencerminkan kondisi keuangan yang sehat serta stabil.
Peningkatan Ekonomi Peternak Sapi Perah dan Masyarakat Desa Melalui Diversifikasi Produk Olahan Dengan Bahan Baku Susu Sapi Sawitri, Aristha Purwanthari; Ajiningrum, Purity Sabila; Suhardiyah, Martha
Jurnal Pemberdayaan Masyarakat Vol 3 No 2 (2018): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.022 KB) | DOI: 10.21067/jpm.v3i2.2659

Abstract

People in the village of Seketi sub-district of Sidoarjo Regency Balongbendo his livelihood is as a breeder cow's milk. From the survey results and discussions with dairy farmers can note that the selling price for dairy cows is still very low, with the sale price low enough, surely cow's milk dairy farmers suffered losses. Based on problems experienced by cattle farmers, encouraging the team to perform the community service in the village of Seketi by providing training to cattle farmers and villagers about the processing of a product that is made from cow's milk that is yoghurt, training, recording of accounting and marketing products after the training. With the given training is expected to increase the economic value of cattle farmers and villagers.
Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto Sawitri, Aristha Purwanthari; Afkar, Taudlikhul; Suhardiyah, Martha; Suharyanto
Jurnal Pemberdayaan Masyarakat Vol 5 No 2 (2020): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v5i2.4324

Abstract

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.
KOMUNIKASI NIKLAS LUHMANN DALAM MEMBANGUN KERUKUNAN ANTAR UMAT BERAGAMA DI WILAYAH PERKOTAAN Martha Suhardiyah
Indonesian Journal of Islamic Communication Vol. 3 No. 1 (2020): Indonesian Journal Of Islamic Communication
Publisher : Program Studi Komunikasi dan Penyiaran Islam Pascasarjana UIN KHAS Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ijic.v3i1.811

Abstract

Religious plurality in the era of globalization is a necessity in the midst of cultural heterogeneity, religious expression and religion itself. Religious plurality has a very large potential and role in the process of integrating the development of the Indonesian nation in the future. However, on the other hand, religious plurality contains the potential for conflict and disintegration of the nation, because the dominance of the absolute truth claims of each religion so that emotions become the basis of interaction and communication. Therefore, communication becomes a pillar of religious harmony. To achieve religious harmony, this research uses a qualitative-descriptive method that puts with Niklas Luhmann theory of communication. The results obtained in this study are communication with Lumann view is a social system based on action (activity) using communication tools and attribution as a reduction of the complexity of public trust. This Luhmann style action communication is very important to be applied to the Surabaya urban community in order to create harmony between religious communities. Therefore, the inter-religious community in the urban area of ​​Surabaya builds communication with various models, namely Interpersonal Communication, group communication, Organizational or Institutional communication and cultural communication. This communication model is seen in the daily lives of urban Surabaya communities to foster harmony between religious communities. All of these communication models are supported by mutual respect, mutual acceptance of differences and a culture of mutual cooperation.
Pendampingan Penyusunan Laporan Keuangan Berbasis Sustainability dan Peningkatan Literasi Keuangan UMKM di Desa Jimbaran Wetan Widhayani Puri Setioningtyas; Lasiyono, Untung; Suhardiyah, Martha; Prasetyo, Aji; Estiasih, Soffia Pudji
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11574

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat, namun masih menghadapi berbagai kendala dalam penyusunan laporan keuangan dan pemahaman literasi keuangan yang berkelanjutan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menyusun laporan keuangan berbasis sustainability serta meningkatkan literasi keuangan di Desa Jimbaran Wetan, Kecamatan Wonoayu, Kabupaten Sidoarjo. Metode yang digunakan berupa pendampingan, pelatihan, dan praktik langsung penyusunan laporan keuangan sederhana yang memperhatikan aspek keberlanjutan usaha. Hasil kegiatan menunjukkan bahwa pelaku UMKM mengalami peningkatan pemahaman mengenai pencatatan keuangan, pengelolaan arus kas, serta pentingnya penerapan prinsip sustainability dalam pengembangan usaha. Selain itu, pelaku UMKM menjadi lebih mampu dalam mengambil keputusan keuangan secara efektif dan berorientasi jangka panjang. Dengan demikian, pendampingan penyusunan laporan keuangan berbasis sustainability dan peningkatan literasi keuangan dapat menjadi strategi yang efektif dalam mendukung keberlanjutan dan daya saing UMKM.
Co-Authors - Subakir Abd. Rasyid Syamsuri Abdullah, Zailani Africa, Laely Aghe Aji Prasetyo Amir Nur Hidayat Andhika Cahyono Putra Andri Kurniawan ANDRI KURNIAWAN Andriyanto, Wahyu Ari Anggraeni, Rindang Nur Anita Nurhayati Aora Sapphire D 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 Dicky Surya Putra Pradana Didik Subijantoro Dientry, Abdul Manaf Dyah Ika Rahmawati Edi Sulistyawan Elsa Putri Rahayu Elsa Tanzalia Marini Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Annisa Fadilla, Fatma Nur Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Fitriani, Fadilatul Gintan Regita Maharani Hikmah, Fariatul Jannah, Emita Miftakhul Jannah, Maula Miftahul Jelita Nur Rahmaniar Khabir, Galuh Wigati Khafi Dyah Rochmatillah KHILMIAH, Emy khusnul khotimah Kusmayasari, Dewi Laksono, Galih Juang Liviana Dwi Rahmadhani Luke Suciyati Amna Luqmanul Hakim Moh Syuad Iman Moh Syuad Iman Mohammad Afrizal Miradji Mutiara Rachma Ardhiani Nabilah Alfin Nisa Nashrudin Latif Niken Tri Wahyuni Novi Darmayanti Nurdina Nurdina Nurin Putri Andini PANJINATA, Awan pramesti, wara Purity Sabila Ajiningrum Radian Sri Rama Rahmawati , Dyah Ika Rahmawati, Eka Fitri Yunita Rani Nurdiyanti Retno Adilah Saraswati Ria Jessika, Yati Rina Fariana Rindang Nur Anggraeni Rochmatillah, Khafi Dyah Sabrina Ricke Fadilla Sania Adista Wijayanti Saputra, Feri Candra Sari, A.A Pt. Agung Mirah Purnama Shahira, Firda Sherly Dwi Dayanti Sigit Prihanto Utomo Sigit Prihanto Utomo Silvia Nur Pratama Putri Siti Istikhoroh Siti Istikoroh Soffi Pudji Estiasih Subakir Subakir Subakir Subakir Sugeng Santoso Sugiyati, Giya Suhariyanto Suhariyanto Suharsono, Judi Suharyanto Suharyanto sukamdani, yuni Sulistiami, Sulistiami Sutama Wisnu Dyatmika suwati Tarisya Maulidya Wati Taudlikhul Afkar Tony Susilo Wibowo Tri Ariprabowo Tri Ariprabowo Triningsih, Endah Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Untung Lasiyono Vivin Andriani Waryanto, Bambang Dwi Widhayani Puri Setioningtyas, Widhayani Puri Widhayani, Puri Setioningtyas Widiar Onny Kurniawan Wira Yudha Alam Yanus Sumitro Yati Ria Jessika Yuni Sukandani Yurida Sasmita