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All Journal Jurnal Akuntansi & Auditing Indonesia Akuisisi : Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Pepadu Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi
Suryantara, Adhitya Bayu
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MENAKAR BIAYA LINGKUNGAN AKIBAT AKTIVITAS PENDAKIAN WISATAWAN DI GUNUNG RINJANI Suryantara, Adhitya Bayu; Hudaya, Robith; Kartikasari, Nungki; Nabila, D. Tialurra Della
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3406

Abstract

Setiap tahun berton-ton sampah terbuang di Gunung Rinjani yang berasal dari aktivitas pendakian para wisatawan. Hal tersebut menyebabkan kerusakan baik secara fungsi maupun estetika pada Gunung Rinjani. Sehingga perlu untuk dikaji lebih jauh biaya lingkungan yang terjadi di Gunung rinjani akibat aktivitas para pendaki tersebut. Penelitian ini bertujuan untuk menghitung biaya lingkungan yang terjadi atas aktivitas pendakian Gunung Rinjani dengan menggabungngkan pendekatan biaya kualitas. Objek penelitian adalah Balai TNGR, Pemerhati lingkungan, dan Aktivis Lingkungan yang terlibat dalam kegiatan penanggulangan kerusakan lingkungan Gunung Rinjani. Penelitian ini merupakan penelitian metode campuran yang dilaksanakan selama 3 bulan mulai dari bulan Juli hingga bulan September. Berdasarkan hasil penelitian diketahui bahwa biaya lingkungan yang terjadi atas aktivitas pendakian di Gunung Rinjani sebesar Rp 673,000,000 untuk tahun 2019, Rp 416.136,000 unutk tahun 2020, dan Rp 899.346.000 unutk tahun 2021. Terlihat disetiap tahun terjadi kenaikan biaya yang dibebankan, hal ini karena adanya pembaruan sistem penanganan sampah di Gunung Rinjani oleh BTNGR. Sementara berdasarkan klasifikasi biaya lingkungan, pada biaya pencegahan terdapat biaya sosialisasi dan biaya iklan. Pada biaya deteksi terdapat biaya pack in dan pack out, pada biaya kegagalan internal terdapat biaya clean up dan daur ulang, serta pada biaya kegagalan eksternal terdapat biaya pengangkutan sampah, biaya buruh, dan biaya sosial.
ANALISIS TEKNIKAL DAN PENGENALAN ANALISIS BANDARMOLOGI SAHAM BAGI TRADER PEMULA DI LOMBOK BARAT Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
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/abdimassangkabira.v4i1.805

Abstract

Pertumbuhan investor baru pasar modal Indonesia cukup signifikan. Perkembangannya didominasi oleh investor muda yang cenderung ke arah trading daripada investasi.  Godaan untuk jual beli saham sangat besar karena antusiasme yang tinggi dalam mencoba apliaksi yang disediakan oleh sekuritas. Para Trader pemula ini sebenarnya perlu mempelajari analisis teknikal dan bandarmologi sebagai dasar dalam tradingnya agar memiliki dasar yang kuat dalam membeli dan menjual. Pengabdian ini bertujuan untuk memberi pelatihan dan pengenalan analisis teknikal dan pengenalan analisis bandarmologi. Kedua analisis ini penting sebagai dasar menjual atau membeli saham di pasar modal Indonesia. Analisis ini cocok diterapkan di pasar modal Indonesia karena pasar modal Indonesia bukanlah pasar yang efisien dan transaksinya didominasi oleh para bandar. Pelatihan Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula di Lombok Barat berjalan lancar pada tanggal 29 Juli 2023 dan mendapat tanggapan yang antusias dari peserta. Dengan kegiatan pengabdian ini, peserta memperoleh tambahan pengetahuan tentang Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula dan diajarkan pula cara melakukan analisis teknikalnya dan pandangan dari sudut pandang bandarmologinya. Sebelum trading di pasar modal, sebaiknya pada Trader khususnya yang pemula belajar mengenai analisis teknikal dan bandarmologi agar mencapai tujuan memperoleh keuntungan dalam kegiatan tradingnya
Analisis Transparansi, Akuntabilitas dan Konsep Value For Money Atas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) (Studi pada Dinas Perhubungan Kabupaten Lombok Utara Tahun 2021) Hakiki, Mirzan; Indriani, Eni; Suryantara, Adhitya Bayu
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1369

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi, akuntabilitas dan konsep value for money atas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Perhubungan Kabupaten Lombok Utara Tahun 2021. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan konsep value for money terhadap kinerja dari program kerja yang telah dilaksanakan. Objek penelitian dalam penelitian ini adalah salah satu Organisasi Perangkat Daerah yaitu Dinas Perubungan Kabupaten Lombok Utara. Metode pengambilan data yaitu observasi, dokumentasi dan wawancara langsung dengan informan. Hasil penelitian yang diperoleh menunjukkan bahwa sudah transparan dengan adanya keterbukaan informasi dan sudah akuntabel pertanggungjawaban terhadap publik dan pemerintah sesuai dengan aturan. Dalam konsep value for money, dikatakan telah memenuhi prinsip value for money jika ada kegiatan yang memenuhi ketiga elemen value for money (ekonomis, efisien, dan efektif). Namun pada Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Perhubungan Kabupaten Lombok Utara Tahun 2021belum memenuhi prinsip value for money. Karena pada kinerja tahun 2021 setelah dilakukan pengukuran semua kegiatan ada beberapa kegiatan yang sudah ekonomis dan juga efisien namun kegiatan tersebut tidak efektif.
Potensi Kebangkrutan Perusahaan dengan Notasi Khusus menggunakan Zmijewksi X Score Model dan Ohlson O Score Model Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3650

Abstract

The Indonesian Stock Exchange (BEI) regulations in the form of Circular Letter Number: SE-00001/BEI/12-2018 require that companies be broken down into various letter notations so that their condition can be mapped. This particular notation is a warning given by the IDX to investors to protect themselves from problematic issuers and to each issuer to comply with the rules to avoid embedding more special notations. This research was conducted to map the company's potential for bankruptcy, as seen from whetherthere were financial difficulties in the year before the special notation was given. This depiction will provide initial detection for Indonesian capital market investors in investing their capital. It can serve as empirical evidence as to whether all companies previously given special notations experienced potential bankruptcy. Two financial difficulty analysis tools are used, namely the Zmijewksi X Score Model, which is based on Multiple Discriminant Analysis (MDA), and the Ohlson O Score Model, which isbased on Logistic Regression. The research results found that calculating financial distress using the X-Score model in 154 companies that received special notation found that 60 companies had the potential to experience bankruptcy. For 94 companies, there is no potential for bankruptcy in 2021. Calculation of financial distress using the O-Score model for 154 companies that received special notation found that 34 companies had the potential to experience bankruptcy. For 120 companies, there is no potential for bankruptcy in 2021. Companies with the notations E, B, Y, D and S have an enormous potential for bankruptcy. Based on these findings, investors are asked to avoid shares with this notation so as not to experience losses in investing.
Career Adaptability Sebagai Variabel Prediktor Dalam Memprediksi Kesuksesan Karir Pada Fresh Graduate & Freelancer Akuntansi Mawaddah, Tia; Handajani, Lilik; Suryantara, Adhitya Bayu
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1874

Abstract

The term unemployment is closely related to the phrase minimal education, this is because college graduates cannot guarantee that they will easily get a job. A person's readiness in choosing a career is known as the concept of career adaptability. The real achievement felt by individuals accumulated from their work experience is called career success. The research method used is quantitative and the results of this research show that Career Adaptability has a significant positive effect on freelancers and fresh graduates in accounting. This can be seen from the indicators in the Career Adaptability variable, namely (Concern, Control, Curiosity and Confidence) and the Career Success indicators, namely (Job Level, Salary and Bonus, Contribution, Ability and Work-Life Balance) which are owned by freelancers and fresh graduate in accounting
Penerapan Target Costing untuk Efisiensi Biaya Produksi Ayam Kampung: (Studi Kasus Pada Peternakan Bersahabat) Putra, I Gede Arse Dana; Animah, Animah; Suryantara, Adhitya Bayu
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.311

Abstract

Penelitian ini bertujuan mendukung perusahaan dalam menerapkan metode target costing dan mengevaluasi tingkat keberhasilan penggunaan metode ini untuk mengoptimalkan biaya produksi. Metode target costing dianggap efektif dalam mengurangi atau meningkatkan biaya produk dengan mengevaluasi nilai produk secara alternatif (value planning) untuk menjaga kepuasan pelanggan. Melalui restrukturisasi biaya yang ada, perusahaan dapat mencapai laba maksimal dari harga jual per unit produknya, sambil menghemat biaya sebelum produk menjadi jadi. Studi ini menunjukkan bahwa target costing merupakan alternatif layak yang memberikan hasil positif dalam memaksimalkan keuntungan perusahaan dengan mengurangi biaya produksi selama proses pembuatan produk.
Pemberdayaan wanita marjinal Desa Lingsar melalui pemanfaatan potensi lokal bernilai tambah Ridhawati, Rini; Suryantara, Adhitya Bayu; Prasidya, Tusta Citta Ihtisan Tri; Zahirah, Sayyidah Yasmin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27439

Abstract

Abstrak Pengabdian ini bertujuan untuk memberdayakan kelompok wanita marjinal di Desa Lingsar melalui pemanfaatan potensi lokal menjadi produk bernilai tambah. Mitra sasaran adalah tiga kelompok usaha marjinal yang terdiri atas 8 orang, dengan fokus pada produksi jajanan tradisional, bumbu masak, dan lauk pendamping. Kegiatan ini dilakukan melalui beberapa tahapan. Pada periode pra-pelatihan, dilakukan identifikasi potensi lokal dan kebutuhan kelompok melalui wawancara dan observasi. Selanjutnya, pada periode pelatihan, dilaksanakan pelatihan intensif berbasis praktek menggunakan metode workshop dan pendampingan langsung untuk meningkatkan keterampilan produksi, pengolahan, dan pemasaran. Setelah pelatihan, dilakukan pendampingan intensif pada periode pasca-pelatihan, meliputi bimbingan teknis penggunaan alat, strategi pemasaran, dan pemantauan perkembangan kelompok. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas dan kualitas produksi. Kelompok usaha pertama mampu meningkatkan efisiensi produksi jajanan tradisional dengan bantuan alat spinner dan pemotong. Kelompok kedua menghasilkan bumbu masak dengan kualitas lebih konsisten menggunakan blender. Sementara itu, kelompok ketiga berhasil meningkatkan kapasitas produksi lauk pendamping dengan memanfaatkan mesin prajang bawang dan blender. Dampak positif ini tercermin pada peningkatan hasil penjualan dan kesejahteraan anggota kelompok. Melalui pendekatan ini, diharapkan kelompok wanita marjinal dapat lebih mandiri dalam mengelola usaha mereka secara berkelanjutan, sehingga berkontribusi pada pemberdayaan ekonomi masyarakat Desa Lingsar Kata kunci: kelompok marjinal; pemberdayaan wanita; potensi lokal Abstract This community service program aims to empower marginalized women’s groups in Lingsar Village by utilizing local potential to create value-added products. The target partners are three marginalized business groups involving eight women focused on producing traditional snacks, cooking spices, and side dishes. The activities were carried out in several stages. During the pre-training phase, local potential and group needs were identified through interviews and observations. In the training phase, intensive workshops and direct mentoring were conducted to enhance production, processing, and marketing skills. An intensive mentoring phase was implemented after the training, including technical guidance on equipment use, marketing strategies, and group development monitoring. The results demonstrate significant improvements in production capacity and quality. The first group increased the efficiency of traditional snack production using a spinner and cutting tools. The second group achieved more consistent quality in cooking spices with the help of a blender. Meanwhile, the third group enhanced the production capacity of side dishes by utilizing a slicing machine and a blender. These improvements were reflected in increased sales and better welfare for group members. This approach is expected to help marginalized women’s groups become more independent in managing their businesses sustainably, thereby contributing to the economic empowerment of the Lingsar Village community. Keywords: marginalized groups; women empowerment; local potential
Analysis of Accounting Application and use of Accounting Information in MSME Assisted by the Cooperative Service of Mataram City Nafiatun, Failman; Suryantara, Adhitya Bayu
East Asian Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v4i1.13310

Abstract

This study attempts to see the application of accounting and the use of accounting information in MSMEs registered with the Mataram City Cooperative Service. The method used in this study is a case study based on a developing phenomenon. Data collection techniques use interviews and documentation. Data analysis in this study uses peer criteria and trust methods. The findings of this study show that the application of accounting information systems in MSMEs registered with the Mataram City Cooperative Service has been carried out, and is still relatively low, the use of accounting information is carried out at the cost level and decision making for cash inflows and outflows.
The Economics of Precision: Comparing Attribute and Activity-Based Costing for Strategic Gain Kurniawan, Bayu; Suryantara, Adhitya Bayu
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7702

Abstract

This study aims to compare the effectiveness of Attribute Based Costing (ABC II) and Activity-Based Costing (ABC) methods in increasing the competitive advantage of Coffee Shop. A qualitative case study was conducted on three featured menus (Marine Ford, Alabasta, and So So Beer) at a Coffee Shop in Mataram. Data were collected through interviews, observations, and analysis of financial documents. The ABC method allocates costs based on production activities, including raw material, labor, and overhead costs, while ABC II focuses on product attributes to calculate raw material costs. The results show that ABC produces more accurate cost information with an average profit margin of IDR6,238.61 per product, while ABC II reduces raw material costs by 13-15%, resulting in an average profit margin of IDR15,348.94. However, ABC II does not take into account labor and overhead costs, making it less comprehensive. The combination of the two methods can improve the efficiency of raw material costs (ABC II) without neglecting the accuracy of comprehensive costs (ABC). This study concludes that ABC is more suitable for competitive pricing strategies, while the integration of ABC II within the ABC framework has the potential to optimize cost management. The implication of the study recommends the hybrid use of both methods to increase the profitability of coffee shops in a competitive market.
Bagaimana Kondisi Internal dan Eksternal Memengaruhi Mahasiswa Akuntansi menjadi Wirausahawan Ardiansyah, Muhammad Rifki; Suryantara, Adhitya Bayu
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.32254

Abstract

This study aims to determine the influence of internal and external factors on the entrepreneurial interest of accounting students. This research method uses a quantitative method with a sample of accounting students as many as 150 respondents with a sampling technique using purposive sampling. Data collection is through questionnaires or questionnaires, and data is measured using a Likert scale. The data analysis technique uses SmartPLS 4 with the Structural Rural Equation Modeling (SEM) method. The results of the study showed that the variables of employment conditions, e-commerce and capital availability had a positive and significant influence on students' entrepreneurial interests, while the variables of mental accounting and family environment did not have a significant effect on students' entrepreneurial interests.
Co-Authors Animah Animah Aptasari, Fety Widianti Ardiansyah, Muhammad Rifki Ayudia Sokarina Bayu Kurniawan Ely Windarti Hastuti, Ely Windarti Eni Indriani Hakiki, Mirzan Hanani, Tri Kartikasari, Nungki Lestari, Baiq Anggun Hilendri Lilik Handajani Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Putra, I Gede Arse Dana Rini Ridhawati Robith Hudaya Siti Hawa Somendari, Ni Nengah Wulan Zahirah, Sayyidah Yasmin Zakiro, Fadilla