Article Per Year (5 Year)
p-Index From 2020 - 2025
4.078
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan TIJAB (The International Journal of Applied Business) Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) GEMBIRA (Pengabdian Kepada Masyarakat) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies
Suryantara, Adhitya Bayu
Jurusan Akuntansi FEB Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i1.93

Abstract

Laporan keuangan suatu perusahaan dapat menunjukkan kinerja sesungguhnya jika laporan keuangannya berkualitas. Penelitian ini bertujuan untuk mengetahui Pengaruh kompetensi sumberdaya manusia dan system informasi akuntansi terhadap kualitas laporan keuangan. Data dalam penelitian ini diperoleh dari kuesioner dengan responden karyawan bagian system informasi akuntansi di UMKM. Kebaruan penelitian ini menggunakan sampel UMKM yang berada di wilayah Lombok Barat dan sudah menggunakan system informasi dalam pengelolaan transaksi keuangan. Jumlah responden sebanyak 76 orang. Alat analisis yang digunakan adalah regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena masih rendahnya pemahaman SAK ETAP sumberdaya manusia yang dimiliki oleh UMKM, sehingga laporan keuangan yang dihasilkan masih diragukan relevansi dan keandalannya. Sedangkan system informasi akuntansi berpengaruh terhadap kualitas laporan keuangan.
Analisis Biaya Strategis Dengan Metode Activity Based Costing Pada UMKM Kerupuk Kulit Lombok Adhitya Bayu Suryantara; Animah Animah
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3436

Abstract

Activity-oriented cost analysis is crucial to determining the activities that provide added value and those that do not add value to the company. The results of this analysis can be the basis for company decisions in determining strategic steps that can provide a competitive advantage. This study aims to analyze the strategic costs of Pade Angen, a cowhide cracker company, using the activity- based costing (ABC) method. The method used is the descriptive method. The results of this study indicate that the cost of goods manufactured for the original variant is IDR 66,472 and the stick variant is IDR 65,798. The selling price of the company follows the market price of IDR 90,000 - IDR 95,000. Referring to the condition of similar companies and industries, the selling price can be maintained provided that the company needs to take strategic steps that can provide an advantage to become cost leadership, such as investing in assets and human resources in order to increase productivity and modernize the production process
Strategi Bersaing Agen Perjalanan Konvensional Di Era Digital: Studi Pada PT. Jasa Nusa Wisata Adhitya Bayu Suryantara
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 3, No 2 (2019): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v3i2.1658

Abstract

Lahirnya agen perjalanan berbasis aplikasi (online travel agent / OTA) seperti traveloka, tiket.com dan pegi-pegi tidak hanya merubah gaya hidup orang dalam mengagendakan perjalanannya. Lebih jauh, OTA bahkan mampu mendisrupsi cara berbisnis yang dijalankan agen perjalanan konvensional. Hal ini menyebabkan timbulnya persaingan yang semakin ketat dalam industri agen perjalanan yang melibatkan agen perjalanan konvensional dan agen perjalanan berbasis aplikasi (OTA). Kondisi ini perlu disikapi oleh perusahaan dengan melakukan  inovasi-inovasi yang berkelanjutan untuk menghasilkan produk-produk yang memiliki nilai tambah. Agar dapat terus berinovasi, perumusan strategi bersaing menjadi perlu untuk dilakukan agar dapat memetakan posisi perusahaan di dalam industri yang selanjutnya diikuti dengan penyusunan program-program inovatif untuk dapat menjaga keberlangsungan perusahaan sesuai kondisi yang ada. Penelitian ini sendiri merupakan penelitian studi kasus yang bertujuan untuk merumuskan strategi bersaing alternatif  dengan menggunakan analisis IFE, analisis EFE, serta analisis Matriks SWOT yang dikombinasikan dengan Matriks IE. Objek dalam penelitian ini adalah PT. Jasa Nusa Wisata yang berada di Pulau Lombok. Dari hasil analisis Matrilks IE diketahui bahwa PT. Jasa Nusa Wisata berada pada kuadran II yang berarti strategi paling tepat dalam posisi ini adalah investasi atau pengembangan secara selektif. Berdasarkan informasi tersebut, selanjutnya dirumuskan sepuluh strategi alternatif dengan menggunakan analisis SWOT yang secara garis besar merangkum kegiatan investasi dan pengembangan secara selektif.   
PELATIHAN PERHITUNGAN HARGA POKOK BERBASIS EXCEL PADA HOTEL RUMAH PUTIH ABU-ABU Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.441 KB) | DOI: 10.31764/jpmb.v4i2.4026

Abstract

ABSTRAKSaat ini dalam semua lini bisnis sudah berbasis aplikasi. Demikian pula halnya untuk bisnis hotel,  agar tidak ketinggalan dalam manejemennya perlu penerapan aplikasi terutama dalam laporan keuangan. Selama ini Hotel Rumah Putih Abu-Abu (RPA) menyusun laporan keuangan dengan menggunakan jasa konsultan, meskipun di dalam pencatatan penerimaan kas dan pengeluaran kas di hotel sudah menggunakan excel. Hal ini terjadi karena kurangnya pemahaman manajemen di dalam penyusunan laporan keungan terutama mengenai perhitungan harga pokok kamar. Penetapan tarif kamar hanya berdasarkan pada persaingan pasar dan melihat pada biaya yang dikeluarkan saja. Oleh karena itu tim pengabdian akan melakukan pelatihan mengenai perhitungan harga pokok kamar dengan menggunakan pendekatan full cost berbasis excel. Tujuan dari pengebdian ini untuk memberikan peningkatan soft skill bagi pengelola hotel dalam menghitung biaya-biaya yang muncul disetiap kegiatan bisnisnya secara akurat. Metode yang dilakukan adalah pemberdayaan partisipatif, yang meliputi penyuluhan dan pelatihan, monitoring  dan evaluasi  dengan sasarannya adalah manajemen dan karyawan hotel yang berjumlah 7 orang.Setelah diberikan penyuluhan dan pelatihan, manajemen Hotel RPA mengakui mereka memiliki kemampuan dan keterampilan yang memadai dalam membuat pencatatan yang digunakan untuk menghitung harga pokok produksi. Kata Kunci: perhitungan; harga pokok; excel ABSTRACTCurrently, all business lines are application-based. Likewise for the hotel business, so as not to be left behind in its management, it is necessary to apply applications, especially in financial reports. So far, Rumah Putih Gray Hotel has prepared financial reports using the services of a consultant, although in recording cash receipts and cash disbursements at the hotel have used excel. This occurs due to a lack of understanding by management in preparing financial reports, especially regarding the calculation of the cost of the room. Room rates are determined solely based on market competition and looking at the costs incurred. Therefore the community service team will conduct training on calculating the cost of the room using an excel-based full cost approach. The method used is participatory empowerment, which includes counseling and training, monitoring and evaluation with the target of 7 hotel management and employees. After being given counseling and training, the RPA Hotel management acknowledged that they had sufficient ability and skills to make records that were used to calculate the cost of production. Keywords: calculation; cost of goods; excel
Pengaruh Kecerdasan Emosional, Perilaku Belajar Dan Cara Mengajar Dosen Terhadap Pemahaman Akuntansi Mahasiswa Di Masa Pandemi Muna Wara; Herlina Pusparini; Adhitya Bayu Suryantara
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 6 No 2 (2022): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v6i2.5679

Abstract

This study aims to examine the effect of emotional intelligence, learning behavior and teaching methods of lecturers on accounting understanding during the Covid 19 pandemic. The study was conducted on undergraduate accounting students of 2017 and 2018 who had taken compulsory accounting courses. This type of research is an associative study which aims to determine the effect of emotional intelligence, learning behavior and teaching methods of lecturers on accounting understanding during the Covid 19 pandemic. Data processing techniques use multiple linear regression analysis method with IBM SPSS 26 software application. The results of this study indicate that emotional intelligence affects accounting understanding with a significant value of emotional intelligence during the Covid 19 pandemic, learning behavior does not affect accounting understanding during the Covid 19 pandemic, this is due to several factors such as poor study habits, namely poor study time. Regular and poor reading habits, especially during this pandemic, students study independently at home so that their learning behavior is irregular. The way of teaching lecturers has an effect on accounting understanding during the COVID-19 pandemic
Persepsi User Terhadap Sistem Klaim Bpjs Kesehatan Dalam Kerangka Technology Acceptance Model (TAM) Pada Rumah Sakit Evita Yulianti; Nur Fitriyah; Adhitya Bayu Suryantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.46490

Abstract

This study aims to determine user perceptions of the BPJS health claim submission system that has been applied to the Mataram City Regional General Hospital. The research method used is descriptive with a qualitative approach. Data collection techniques through interviews and documentation. The informants in this study are IKJK, Claims Staff, Internal Verifier, Admin Center, Admissions Accountant, Outpatient Administration Staff, and Inpatient Administration Staff at the Mataram City Hospital. The results of this study can be said that the application of a BPJS submission system at the Mataram City Hospital which has been analyzed using the TAM model has been running quite effectively, where the INA-CBG E-Claim application has started the work process and performance of the Mataram City Hospital staff. In addition, the ease of use is quite good where the menus and features in the application are easy to reach. This INA-CBG's E-Claim application for officers claims that it really provides convenience in helping the process of submitting claims to the office. So that the submission time is always claimed on time. Although the INA-CBG E-Claim application in the convenience of officers is still claimed, this E-Claim application also has several weaknesses, namely there are errors in the application caused by the maintenance process from the head office. In addition, the process of paying claims submitted takes 14 working days from the claim submitted by the hospital. Keywords: Percepcien, Hospital, claim submission system, TAM, User  
PERANCANGAN DAN PELAKSANAAN SOP PENGELOLAAN SAMPAH PRODUKTIF UNTUK MENIGKATKAN PENDAPATAN BUMDES DI DESA LINGSAR Adhitya Bayu Suryantara; Robith Hudaya; Nungki Kartikasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.11265

Abstract

ABSTRAKDesa Lingsar merupakan salah satu desa wisata yang berada di Kabupaten Lombok Barat. Desa kaya sumber air ini memiliki visi yang baik dalam pengelolaan sampahnya. Sebagaimana masyarakat seharusnya di desa wisata, Pemerintah Desa Lingsar dan masyarakat desa pada dasarnya cukup sadar akan permasalahan sampah di lingkungan mereka. Akan tetapi, masih belum adanya alur yang jelas seringkali menjadikan segala sarana dan prasarana yang ada menjadi sia-sia. Pengabdian ini bertujuan untuk dapat memecahkan masalah alur pengelolaan sampah di Desa Lingsar tersebut. Pengabdian ditujukan untuk memberikan pelatihan dan pendampingan kepada pihak yang berkaitan dengan pengelolaan sampah di Desa Lingsar seperti pihak BUMDes, bank sampah dan operator pengangkut sampah dalam menyusun dan melaksanakan standar operasional prosedur (SOP) alur pengelolaan sampah di desa tersebut. Pengabdian dilakukan selama 6 bulan yang terbagi ke dalam masa pra-pelatihan, pelatihan, dan masa pasca pelatihan. Hasil dari pelatihan dan diskusi ini disusun SOP yang merupakan best practice dari pengelolaan sampah produktif di Desa Lingsar. Selanjutnya pada masa pasca pelatihan dilakukan monitoring dan evaluasi atas pelaksanaan SOP pengelolaan sampah produktif. Dari hasil monitoring dan evaluasi diketahui bahwa terjadi peningkatan jumlah sampah produktif yang terpilah dan berhasil dijual kepada pengepul sampah.           Kata kunci: standar operasional prosedur; BUMDes; bank sampah; sampah produktif. ABSTRACTLingsar Village is one of the tourist villages in West Lombok Regency. This village rich in water sources has a good vision in managing its waste. As the community should be in a tourist village, the Lingsar Village Government and the village community are basically quite aware of the waste problem in their environment. However, there is still no clear flow that often makes all existing facilities and infrastructure useless. This service aims to be able to solve the problem of the flow of waste management in the Lingsar Village. This service is aimed at providing training and assistance to parties related to waste management in Lingsar Village such as BUMDes, waste banks and waste transport operators in compiling and implementing standard operating procedures (SOP) for waste management in the village. The service is carried out for 6 months which is divided into pre-training, training, and post-training periods. The results of the training and discussion were compiled SOPs which are best practices of productive waste management in Lingsar Village. Furthermore, in the post-training period, monitoring and evaluation will be carried out on the implementation of SOPs for productive waste management. From the results of monitoring and evaluation, it is known that there is an increase in the amount of productive waste that is separated and successfully sold to waste collectors. Keywords: operating standard procedure; BUMDes; waste bank;productive waste.
Analisis Peran Informasi Akuntansi dalam Sistem Pengendalian Manajemen Lembaga Keuangan Mikro Dwi Mutia Amiati; Elin Erlina Sasanti; Adhitya Bayu Suryantara
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.8703

Abstract

This study aims to determine the role of accounting information in the management control system that occurs in an organization, namely the LKM BUMDes Bina Sejahtera. The research approach used is descriptive qualitative, which provides a systematic description of the role of accounting information in the management control system of LKM Bina Sejahtera. The data analysis technique used is an explanation written in a narrative related to the management control system and the use of accounting information at the LKM Bina Sejahtera. The results showed that the LKM of Bina Sejahtera had a sound management control system, although not perfect, and use of accounting information as a basis for decision-making and evaluation.
Photographing the Corporate Social Responsibility Program in the Field of Education Based On The Political Economy Of Accounting Theory Mariam Ulayya; Mazni Abdullah; Ayudia Sokarina; Adhitya Bayu Suryantara
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.43411

Abstract

Background: Every company that establishes and conducts business must comply with all applicable legal regulations in the country, including those for coal mining companies, ranging from labor rules to rules related to environmental sustainability. Generally, companies are founded with the aim of making a profit, but nowadays many companies are not only oriented towards this but also social and educational life. As a result of this shift in orientation, the concept of corporate responsibility named Corporate Social Responsibility (CSR) emerged. Objective: The purpose of this study is to photograph the Corporate Social Responsibility program in the field of education, namely X School, based on the theory of the Economy of Accounting. Method: This is qualitative research with the type of Dicipline Comparative Studies or case studies that aim to compare the cases studied with established theories. The data collection technique is carried out through interviews, observations, and documentation. Results: The results of this study show that the implementation of CSR programs is a company's effort to link and match school education programs with the industrial world. Meanwhile, the role of mining regulation is shown through the Law on the obligation to carry out Social and Environmental Responsibility for companies whose business activities are in the field of or related to natural resources and the X Regency regional regulation, which regulates the company's obligation to hire local workers by as much as 80%. Conclusion: The distribution of education in the implementation of the X School program has been evenly distributed and fair because it reaches communities around the mining operational area and is aimed at residents who are directly adjacent to the company, so that the benefits of the company's existence can be felt directly. Keywords: Corporate Social Responsibilty, Education, Political Economy of Accounting, X School
PENDAMPINGAN PENGGUNAAN INSTRUMEN PERUMUSAN STRATEGI KOMPETITIF PADA BUMDES LINGSAR Rini Ridhawati; Adhitya Bayu Suryantara; Tri Hanani; Eni Indriyani; Nur Fitriyah
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Pengabdian ini berfokus pada pengembangan Desa Wisata Lingsar di Kabupaten Lombok Barat, terkenal karena potensi wisata alamnya. Tim pengabdian memberikan pelatihan dan pendampingan selama 5 bulan kepada Badan Usaha Milik Desa (BUMDes) Lingsar. Prosesnya melibatkan pra pendampingan, pendampingan, dan pasca pendampingan. Selama pra pendampingan, tim mengumpulkan informasi dari pemangku kepentingan BUMDes untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman (SWOT). Materi pendampingan kemudian disusun berdasarkan hasil analisis SWOT untuk membantu BUMDes merancang program kerja. Pada masa pasca pendampingan, tim mengamati sejauh mana pemahaman pengelola BUMDes terhadap analisis SWOT dan implementasi program kerja. Hasilnya diharapkan dapat menjadi contoh bagi BUMDes lain dalam perancangan program berkelanjutan, efisien, dan inklusif, serta untuk memperbaiki atau menyempurnakan program yang kurang berhasil.
Co-Authors Abdul Malik Akbar Aenaya Fitriyanti Animah Animah Ayudia Sokarina Biana Adha Inapty, Biana Adha D. Tialurra Della Nabila Dina Ayu Lestari Dwi Mutia Amiati Elin Erlina Sasanti Ema Oktaviana Utami Eni Indriani Eni Indriyani Erlin Erlina Sasanti Evita Yulianti Faizzatus Solihah Fathin Amalia Lestari Gifria Ningsih I Gede Esha Adyana Nando Kurnia Puji Febriani M. Ali Fikri M. Zainul Majdi Mariam Ulayya Mazni Abdullah Meliani Prihatin Monika Shanty Ista Purta Muna Wara Nungki Kartikasari Nur Fitriyah Pusparini, Herlina Putri Salsabila Aprilia R Sapto Hendri Rini Ridhawati Robith Hudaya Siti Hawa Tri Hanani Widia Astuti Zaelza Abdanadillah