Article Per Year (5 Year)
p-Index From 2020 - 2025
2.439
P-Index
This Author published in this journals
All Journal 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) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management Accounting, Tax and Production IIJSE Jurnal Riset Mahasiswa Akuntansi Global Review of Tourism and Social Sciences
Suryantara, Adhitya Bayu
Unknown Affiliation
Agriculture, Biological Sciences & Forestry 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 : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
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.
Efektivitas Pengelolaan Alokasi Dana Desa Untuk Program Pembangunan Desa Dan Pemberdayaan Masyarakat (Studi Pada Desa Pukat, Kecamatan Utan Kabupaten Sumbawa) Kurnianti, Ari; Inapty, Biana Adha; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1244

Abstract

This study aims to find out the extent of the effectiveness of the management of Village Funds (DD) in the village development program and community empowerment of Pukat Village, Utan District, Sumbawa Regency. The research method used in this study is qualitative descriptive. To obtain information, the author conducts observations, interviews, and documentation. The effectiveness of village fund management in the implementation of development and community empowerment programs in Pukat Village, Utan District, Sumbawa Regency has been effective. This can be seen from the achievement of goals in the realization of the 2020-2023 budget in accordance with the plan as stated in the RPJMDes. To convey the disclosure of village financial information, the Pukat Village government conducts hamlet or village deliberations, as well as socialization through the installation of billboards. Furthermore, the Pukat Village government has been able to adjust itself in managing village funds in accordance with the problems and needs of the community, as well as regulatory changes, especially during the Covid-19 pandemic
Strategi Pengelolaan Aset Desa Berbasis Aplikasi Sistem Pengelolaan Aset Desa (Sipades) Di Desa Kekeri Kecamatan Gunungsari Kabupaten Lombok Barat Adheitya Widaniyansyah, Adheitya; Martiningsih, Rr Sri Pancawati; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1277

Abstract

This research is based on the results of observations which found several problems in the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency, namely: Lack of direction from the Social, Community and Village Empowerment Service regarding guidelines for using the System application Village Asset Management, there is no special emphasis on the use of the Village Asset Management System application, there is no updating of the Village Asset Management System application every year. The aim of this research is to determine the Village Asset Management Strategy Based on the "SIPADES" Village Asset Management System Application in Kekeri Village, Gunungsari District, West Lombok Regency. This research is a descriptive study with a qualitative approach. To obtain information and data, researchers used semistructured interviews and documentation methods. The inhibiting factors were lack of budget due to not having original village income and funds not being received on time, lack of guidance and competency improvement from related agencies, the Sipades application had not been running optimally and was still not can access. Efforts made to overcome obstacles include budgeting a larger budget, seeking budget from other income by increasing the PADes or from third party donations and further efforts by exchanging budget functions first, holding training related to village asset management and bringing in parties related to village asset management to provide guidance to village officials, BPD, LPM budgeted from the APBDes.
Faktor Yang Mempengaruhi Pemahaman Pengelolaan Keuangan Desa Di Kecamatan Palibelo Kabupaten Bima Nurhidayah, Rizki; Suhaedi, Wirawan; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1430

Abstract

This study aims to determine the effect of Education Level, work experience of village officials, and the quality of training on the understanding of Village Financial Management in Palibelo District, Bima Regency. The research method used is associative research method. Primary Data will be used as a source of data through questionnaire data collection methods. The population of this study is the understanding of village financial managers in the District Palibelo. Sampling technique using purposive sampling. The criteria for sampling are village officials who play a direct role in understanding village financial management, such as village heads, secretaries, treasurers, village consultative bodies and head of government. Data analysis method using multiple regression analysis using SmartPLS. The results of this study indicate that the level of education, work experience of village administrators, and the quality of training partially affect the understanding of Village Financial Management. This study contributes to improving the quality of understanding of village financial management by the village government and the Regent government by increasing the level of education, experience of village officials, and the quality of training on understanding Village Financial Management.
Analisis Rasio Profitabilitas Basis Kas Dan Basis Akrual Terhadap Return Saham (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2019-2021) Viky Mainnatul Millah; Fikri, Muhammad Ali; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1560

Abstract

This study aims to analyzw the differences between cash-bases and accrual-bassed profitability rations on stock return in manufacturing companies listed on the Indonesia Stock Exchange. This study uses ROA (Return On Equity), ROE (Return On Equity) and ROI (Return On Investement) as profitability variabels. The data used were collected from 153 manufacturing compies over a periode of 3 years (2019-2021) and analyses using liniear regression. The results show that accrual-based RPE from alla the profitability variables used has a positive impact on stuck return. Others variabels, such as ROA and ROI, whether cash-based or accrual-bassed, do not have an impact. According to this study, the equiy performance of an organization, which can be measured by accrual ROE, plays a significant role in.
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.
Co-Authors Adheitya Widaniyansyah, Adheitya Animah Animah Ardiansyah, Muhammad Rifki Bayu Kurniawan Biana Adha Inapty, Biana Adha Eni Indriani Fikri, Muhammad Ali Hakiki, Mirzan Isnawati, ⁠Isnawati Kartikasari, Nungki Kurnianti, Ari Lilik Handajani Martiningsih, RR Sri Pancawati Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Putra, I Gede Arse Dana Riandi, Husfan Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Saipul Arni Muhsyaf Suhaedi, Wirawan Sumita, Nabila Okta Viky Mainnatul Millah Zahirah, Sayyidah Yasmin