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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) Journal of Management Accounting, Tax and Production IIJSE Jurnal Riset Mahasiswa Akuntansi Global Review of Tourism and Social Sciences
Suryantara, Adhitya Bayu
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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.
An Integrated Framework for Measuring Public Sector Performance at the Village Level: Insights from the Balanced Scorecard and AHP Muhsyaf, Saipul Arni; Suryantara, Adhitya Bayu; Isnawati, ⁠Isnawati; Riandi, Husfan
Global Review of Tourism and Social Sciences Vol. 2 No. 1 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v2i1.431

Abstract

Measuing the performance of village governments in Indonesia remains a key challenge in ensuring accountable, effective, and citizen-oriented governance. This study aims to develop a contextual performance measurement model for Desa Teros in East Lombok by integrating the Balanced Scorecard (BSC) framework with the Analytical Hierarchy Process (AHP). The model incorporates four strategic perspectives, financial, customer (citizen), internal business processes, and learning and growth tailored to the village government context. Data were collected through interviews and structured questionnaires distributed to key stakeholders, including village officials and supervisory board members. AHP was employed to prioritize performance indicators across the BSC dimensions. Results indicate that the customer perspective holds the highest priority (weight: 0.463), highlighting the centrality of citizen satisfaction and public service quality in village-level performance. This is followed by the financial perspective (0.263), internal business processes (0.170), and learning and growth (0.104). The study contributes both theoretically and practically by presenting a strategic performance model specifically designed for rural governance, offering an adaptable framework for other villages with similar characteristics. The integrated BSC-AHP approach also supports data-driven decision-making and promotes transparency and participatory development planning at the grassroots level.
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.
The Influence of Love of Money, Financial Self-Efficacy, and Digital Business Literacy on the Financial Performance of MSMEs Using Digital Finance (A Case Study of Fashion Thrift in Mataram City) Sumita, Nabila Okta; Suryantara, Adhitya Bayu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7002

Abstract

This study aims to analyze the influence of Love of Money, Financial Self-Efficacy, and Digital Business Literacy on the Financial Performance of MSMEs, specifically in thrift businesses in Mataram City. The sampling technique used is purposive sampling, with thrift business owners in Mataram City selected as the sample. Data was collected through a questionnaire distributed via Google Forms and analyzed using SmartPLS software. The analysis results show that Love of Money and Digital Business Literacy have a positive but not significant influence on the Financial Performance of MSMEs, while Financial Self-Efficacy has a significant positive influence on the Financial Performance of MSMEs. This research provides valuable insights into the factors that need to be considered by MSMEs, particularly thrift entrepreneurs, to achieve better and more sustainable financial performance.
Pentagonal Resistensi: Faktor Penyebab Rendahnya Implementasi Akuntansi Pada UMKM Suryantara, Adhitya Bayu; Ridhawati, Rini
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7 No 2 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i2.19831

Abstract

MSMEs face obstacles that usually occur in business, the limitations of making financial reports. Limited accounting knowledge makes it difficult for MSMEs to determine the policies to be taken. This research uses an exploratory method to explore the causes of the low implementation of accounting by MSME actors. The informants in this study were owners or financial controllers of 10 MSMEs in the East Lombok Regency. Data collection techniques using interviews and observation are analyzed using transcribing, information reduction, codification, data visualization, and results analysis. The results of the study show that MSMEs think the preparation of accounting reports according to standards has not provided benefits for them. The compilation of reports according to standards is only carried out if there are demands related to capital assistance. MSMEs agree that records are important, and they make records based on a format adapted to the information they need. The five factors, namely educational background, accounting complexity, business size, relations with outsiders, and training received, contributed to building the perceptions of MSME actors in interpreting, compiling, and utilizing their company's accounting information
EXPLORING THE CAUSES OF ACCOUNTING RESISTANCE IN MSME’s THROUGH MULTI STAKEHOLDER PERSPECTIVE Suryantara, Adhitya Bayu; Ridhawati, Rini; Hanani, Tri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4746

Abstract

Micro, small, and medium enterprises (MSMEs) play a pivotal role in Indonesia’s economy, contributing to economic growth and job creation. However, these businesses often face challenges related to financial reporting. Without proper accounting practices, MSMEs lack clarity regarding their profitability and overall business development. Previous research highlights the unpreparedness of MSME actors as a significant barrier to implementing accounting standards (SAK EMKM). This study investigates the relevance of SAK EMKM for MSMEs by exploring stakeholder perspectives. Data were collected through Focus Group Discussions (FGDs) involving participants from various sectors, including PLUT, DJP Nusa Tenggara, conventional and sharia banking institutions, MSME representatives, and educational accountants. The research reveals that the bargaining value between MSMEs and stakeholders is crucial for accounting adoption. When stakeholders exert stronger influence, coercive isomorphism encourages MSMEs to adopt accounting systems. Conversely, if MSMEs perceive their bargaining power as higher, coercive approaches are less effective. Policy makers and decision makers must actively support an enabling environment for MSMEs, emphasizing the importance of accounting information. By doing so, Indonesia can enhance financial transparency, promote sustainable growth, and empower its vital MSME sector.
Performance Effectiveness Analysis of KOTAKU Activity Management Unit in the Revolving Fund Loan Program in Tanjung Village, Labuhan Haji District, East Lombok Regency Zakiro, Fadilla; Lestari, Baiq Anggun Hilendri; Suryantara, Adhitya Bayu; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.7551

Abstract

The research aims to determine the effectiveness of the performance of UPK KOTAKU revolving fund loans in Tanjung Village, Labuhan Haji District, East Lombok Regency in 2022, as seen from Cost Coverage Ratio (CCr), Return On Investment (ROI), Portfolio at Risk (PAR), and Loan at Risk (LAR ), number of women's KSM members. Descriptive research method with a quantitative approach. The KSM research sample consisted of 38 KSM members and female KSM members. Data analysis involved gathering data in the field using CCr, ROI, PAR, LAR, and women's involvement. Research results: (1) Implementation of the UPK Amanah Tanjung revolving fund loan program is not effective; (2) Women's KSMs made loans to UPK Amanah Tanjung with a yield of 350%, indicating it was effective.
Analisis Determinan Atas Belanja Modal di Desa-Desa Kecamatan Janapria Kabupaten Lombok Tengah NTB Prihatin, Meliani; Inapty, Biana Adha; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.993

Abstract

Tujuan dilakukannya penelitian ini yakni untuk menguji serta membuktikan bahwa variabel Pendapatan Asli Desa (PADes), Dana Desa (DD), Alokasi Dana Desa (ADD), Dana Bagi Hasil Pajak dan Retribusi (BHPR), Luas Wilayah, Jumlah Perangkat Desa, dan Jumlah Penduduk memberikan pengaruh terhadap Belanja Modal. Pendekatan penelitian ini yaitu kuantitatif denganmemakai data sekunder dari situs asli Badan Pusat Statistik Lombok Tengah dan Laporan Realisasi APBDes. Populasi dalam penelitian ini yakni semua desa selama tiga tahun, sehingga sampel yang diperoleh sebanyak 36 dengan proses purposive sampling atau sampel jenuh. Teknik dalammenganalisi data memakai regresi linier berganda. Temuan yang didapatkan dari hasil uji penelitian ini yaitu hanya DD dan BHPR yang mempengaruhi belanja modal secara persial, tetapi secara bersamaan semua variabel dapat mempengaruhi belanja modal. Hasil dari uji penelitian ini bisa dijadikan sebagai platform dalam rangka pengalokasian belanja modal di desa, sehingga terwujudnya pelayanan publik yang lebih baik kedepannya.
Co-Authors Adheitya Widaniyansyah, Adheitya Animah Animah Ardiansyah, Muhammad Rifki Ayudia Sokarina Bayu Kurniawan Biana Adha Inapty, Biana Adha Eni Indriani Fikri, Muhammad Ali Hakiki, Mirzan Hanani, Tri Isnawati, ⁠Isnawati Kartikasari, Nungki Kurnianti, Ari Lestari, Baiq Anggun Hilendri Lilik Handajani Martiningsih, RR Sri Pancawati Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Nurabiah, Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Prihatin, Meliani Putra, I Gede Arse Dana Riandi, Husfan Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Saipul Arni Muhsyaf Siti Hawa Somendari, Ni Nengah Wulan Suhaedi, Wirawan Sumita, Nabila Okta Viky Mainnatul Millah Zahirah, Sayyidah Yasmin Zakiro, Fadilla