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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) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Suryantara, Adhitya Bayu
Jurusan Akuntansi FEB Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

 1 
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.   
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
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 Erlin Erlina Sasanti Evita Yulianti Faizzatus Solihah Fathin Amalia Lestari Gifria Ningsih I Gede Esha Adyana Nando Kurnia Puji Febriani M. Ali Fikri Mariam Ulayya Mazni Abdullah Monika Shanty Ista Purta Muna Wara Nungki Kartikasari Nur Fitriyah Pusparini, Herlina Putri Salsabila Aprilia R Sapto Hendri Robith Hudaya Widia Astuti Zaelza Abdanadillah