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Politeknik Negeri Malang
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Strengthening Management Accounting of Village Credit Institutions (LPDs): Evidence Balinese Customary Villages i wayan suarjana; Indra Lukmana Putra
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.773

Abstract

Abstract Village Credit Institutions (Lembaga Perkreditan Desa LPDs) represent a unique sui generis legal entity operating within a pluralistic legal system that integrates Indonesian statutory law with Balinese customary law. While this hybrid legal framework has strengthened customary village governance, its implications for management accounting practices and organizational accountability remain underexplored. This study investigates how the business law framework governing LPDs influences management accounting systems, institutional accountability, and financial sustainability in supporting customary village empowerment. A normative juridical approach was employed using statutory, conceptual, and case analyses of the Indonesian Microfinance Institution Law, Bali Provincial Regulation No. 3 of 2017, judicial decisions, customary regulations (awig-awig), and institutional reports. The findings indicate that the sui generis legal status of LPDs provides governance flexibility that reinforces management accounting practices through participatory budgeting, internal control, transparent financial reporting, and mandatory profit allocation for customary village development. Although horizontal legal harmonization remains challenging, legal pluralism enhances institutional legitimacy, stakeholder accountability, and sustainable financial management by aligning formal regulations with indigenous governance mechanisms. This study proposes a legal–management accounting governance framework demonstrating that business law functions not merely as a regulatory instrument but also as an institutional foundation for strengthening management control, accountability, and long-term financial sustainability in indigenous financial institutions. The findings contribute to both business law and management accounting literature by extending governance perspectives within hybrid legal environments. Abstrak Latar Belakang: Lembaga Perkreditan Desa (LPD) di Bali merupakan entitas hukum yang unik dalam sistem keuangan Indonesia, yang menggabungkan prinsip hukum positif dengan nilai-nilai kearifan lokal. LPD beroperasi sebagai lembaga keuangan mikro dalam lingkup desa adat dengan mengimplementasikan sistem hukum ganda yang menciptakan kompleksitas yuridis dalam operasionalnya. Tujuan: Penelitian ini bertujuan menganalisis konstruksi yuridis aspek hukum bisnis LPD dalam konteks pemberdayaan desa adat, mencerminkan sinkronisasi regulasi vertikal dan horizontal LPD, mengkaji penguatan yuridis status hukum LPD sebagai badan hukum sui generis, dan menganalisis efektivitas norma hukum dalam mendukung peran LPD sebagai instrumen pemberdayaan desa adat. Metode: Penelitian menggunakan metode yuridis normatif dengan pendekatan peraturan-undangan, konseptualisasi, dan kasus. Bahan hukum primer meliputi UU No. 1 Tahun 2013 tentang Lembaga Keuangan Mikro, Peraturan Daerah Provinsi Bali No. 3 Tahun 2017, dan keputusan pengadilan terkait pembebasan LPD. Analisis dilakukan secara deskriptif-analitis dengan interpretasi sistematik dan teleologis. Hasil: Status LPD sebagai badan hukum sui generis menciptakan kompleksitas dalam penerapan sistem hukum ganda namun memberikan ketidakadilan dalam mengakomodasi nilai-nilai adat. Terdapat 1.433 LPD dengan total aset Rp 28,7 triliun yang telah memberikan kontribusi Rp 1,2 triliun untuk pembangunan desa adat selama 2019-2023. Sinkronisasi vertikal menunjukkan konsistensi kecukupan, namun sinkronisasi horizontal tetap menahan tantangan harmonisasi. Tingkat penyelesaian melalui mekanisme adat mencapai 94% dengan waktu rata-rata 21 hari. Kesimpulan: Konstruksi hukum LPD menciptakan model inovatif yang memberikan ketidakadilan nilai-nilai kearifan lokal namun menimbulkan kompleksitas kepastian hukum. Efektivitas norma hukum LPD tercermin dari kontribusi nyata terhadap pemberdayaan desa adat melalui mekanisme alokasi keuntungan wajib dan implementasi tanggung jawab sosial berbasis Tri Hita Karana. Kata Kunci: hukum bisnis; LPD; desa adat; kearifan lokal; pluralisme hukum; badan hukum sui generis
Penguatan Manajemen Aset Konstruksi dan Revitalisasi Infrastruktur Sosial di TPST 3R Gadingkulon Indra Lukmana Putra; Annisa Fatimah; Moch. Khamim; Novi Nugrahani; Nindia Rizky Ismawa; Nugraha Wijayanto
Darma Abdi Karya Vol. 5 No. 1 (2026): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v5i1.3016

Abstract

Sistem pengelolaan sampah berbasis masyarakat di negara berkembang mengalami tata kelola aset terfragmentasi, praktik pemeliharaan reaktif, dan pemanfaatan infrastruktur sosial yang belum optimal, sehingga membatasi efisiensi operasional dan keberlanjutan jangka panjang. Dalam rangka mengatasi ketidakefisienan struktural tersebut melalui intervensi pengabdian kepada masyarakat di TPST 3R Gading Kulon, Kota Malang, dengan mengintegrasikan manajemen aset konstruksi dan revitalisasi infrastruktur sosial. Intervensi meliputi penataan ulang infrastruktur, inventarisasi dan klasifikasi aset secara sistematis, pengembangan protokol pemeliharaan yang terstandarisasi, serta penerapan sistem pencatatan aset dan keuangan yang akuntabel. Optimalisasi alur kerja dan reorganisasi tata ruang diterapkan untuk meningkatkan efisiensi operasional, sirkulasi pengguna, dan pemanfaatan fungsi fasilitas. Data dikumpulkan melalui observasi lapangan, konsultasi dengan pemangku kepentingan, dan penilaian operasional sebelum dan sesudah intervensi. Hasil intervensi menunjukkan peningkatan signifikan fungsi infrastruktur, keterlacakan aset, dan kualitas tata kelola. Peralihan dari pemeliharaan reaktif ke pemeliharaan terstruktur mengurangi gangguan operasional dan memperpanjang umur layanan aset. Integrasi sistem pengelolaan keuangan dan aset meningkatkan transparansi, akuntabilitas, dan ketepatan pengambilan keputusan dalam kerangka operasional TPST 3R. Kontribusi pada literatur ilmu manajemen dengan menawarkan model integratif yang menghubungkan tata kelola aset teknis dengan hasil sosial-ekonomi. Model tersebut menunjukkan skalabilitas dan relevansi sistem infrastruktur terdesentralisasi serupa di negara berkembang. Program ini sejalan dengan SDGs tujuan 9 (Industri, Inovasi, dan Infrastruktur) serta tujuan 11 (Kota dan Komunitas Berkelanjutan), sekaligus mendukung RPJMN Indonesia 2025–2029 dan prioritas riset nasional di bidang teknologi terapan serta infrastruktur berkelanjutan.
STRATEGIC COMPENSATION DESIGN AND MARKETING SUCCESS: AN EMPIRICAL STUDY OF FACILITATIVE EMPLOYEE ALLOWANCES Indra Lukmana Putra; Candrawati Triesti; Peni Puspitasari; Yekie Senja Oktora
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0015

Abstract

Research Objective - examine impact facilitative allowances specifically beauty, clothing, and communication allowances marketing performance of employees. Focuses how allowances influence motivation, productivity, customer engagement, and achievement of sales targets, as well as their role in strengthening professional image and client trust. Research Method – quantitative research employed using a survey method. Data collected h questionnaires distributed to marketing staff service and retail sectors in Indonesia, purposive sampling techniques. Multiple linear regression analysis SPSS to measure both the simultaneous and partial effects of the allowances on marketing performance. Research Findings – reveal beauty, clothing, and communication allowances simultaneously get positive and significant effect on marketing performance. Communication allowance strongest influence, followed clothing allowance and beauty allowance. Marketing employees who receive facilitative benefits tend more motivated, productive, and effective in building customer relationships, turn boosts sales performance. Theoretical and Policy Implications – marketing and human resource management theories highlighting employee appearance and communication skills suddenly key drivers customer trust and brand image. For management, allocating allowances support marketing employees appearance and communication effectiveness can serve strategic investment  competitiveness and market reach. Novelty of the Research – combined effect non-financial facilitative allowances on marketing performance rarely addressed previous research. Allowances are not merely aesthetic or operational perks, but strategic tools, enhance sales outcomes and strengthen brand positioning.
Jalan Sunyi: Memaknai Filosofi Pendidikan Vokasi Indra Lukmana Putra; Nur Imamah
Jurnal Simki Postgraduate Vol 4 No 4 (2025): Volume 4 Nomor 4 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jspg.v4i4.1571

Abstract

Pendidikan vokasional memiliki peran strategis dalam menyiapkan tenaga kerja terampil yang mampu beradaptasi dengan dinamika industri dan perkembangan teknologi pada era transformasi digital. Riset berlatar belakang perkembangan industri berbasis teknologi, otomatisasi, serta tuntutan kompetensi kerja yang semakin kompleks menuntut lembaga pendidikan vokasional untuk menghasilkan lulusan yang tidak hanya memiliki keterampilan teknis, tetapi juga kemampuan berpikir kritis, literasi digital, dan adaptabilitas terhadap perubahan. Berbagai tantangan masih dihadapi dalam penyelenggaraan pendidikan vokasional, di antaranya ketidaksesuaian antara kurikulum dengan kebutuhan industri, disparitas kualitas pendidikan antarwilayah, serta keterbatasan kompetensi tenaga pendidik dalam mengintegrasikan teknologi dan pendekatan pembelajaran inovatif. Kondisi tersebut menunjukkan perlunya strategi komprehensif untuk meningkatkan mutu pendidikan vokasional agar lebih relevan dengan kebutuhan dunia kerja. Berdasarkan permasalahan tersebut, riset  bertujuan menganalisis strategi peningkatan mutu pendidikan vokasional melalui penguatan kompetensi tenaga pendidik, transformasi kurikulum berbasis kebutuhan industri, serta integrasi pendekatan deep learning dalam proses pembelajaran. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur sistematis terhadap berbagai penelitian yang membahas pendidikan vokasional, pengembangan kompetensi pendidik, dan inovasi pembelajaran berbasis teknologi. Hasil penelitian menunjukkan bahwa peningkatan mutu pendidikan vokasional memerlukan pendekatan yang holistik dan berkelanjutan, meliputi pengembangan profesional tenaga pendidik melalui pelatihan berkelanjutan, pembaruan kurikulum yang adaptif terhadap kebutuhan industri, serta pemanfaatan teknologi digital dalam proses pembelajaran. Selain itu, integrasi pendekatan deep learning dalam pembelajaran vokasional terbukti mampu mendorong peningkatan kemampuan berpikir kritis, pemecahan masalah, literasi digital, serta kesiapan kerja peserta didik. Penelitian ini memberikan kontribusi konseptual dalam pengembangan model peningkatan mutu pendidikan vokasional yang lebih adaptif, inovatif, dan relevan dengan tuntutan dunia kerja pada era transformasi digital.
Pelatihan Akuntansi Perpajakan Mitra Industri Properti Novi Nugrahanti; Indra Lukmana Putra; Muhammad Kholisul Imam; Atika Syuliswati; Aisyah Vanadia Rubianto; Peni Puspitasari
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 2: August 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i2.26866

Abstract

This community service activity focuses on strengthening the understanding and application of tax accounting in the property industry, essential for improving tax compliance and efficiency. The targets of this activity include industry partners in the property sector located in Surabaya and Batu, East Java, as well as students involved in developing their practical skills. This activity aims to strengthen the skills of industry partners in tax calculation and reporting and develop solutions that can be integrated into their tax accounting practices. The methods used include observation to identify challenges and needs of industry partners, theoretical and practical training on tax calculation, and evaluation of activity results through questionnaires. The evaluation results showed a significant increase in the knowledge and skills of industry partners related to tax accounting. The evaluation also identified the need to integrate tax planning into management and develop more efficient tax accounting applications. 
Greenwashing: Really Green Accounting or Claim Issued? Indra Lukmana Putra
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.125

Abstract

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices.
Keperilakuan Well-being Investasi Kolektor Jersey Bola Original Indra Lukmana Putra; Peni Puspitasari; Yeki Senja Oktora
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.129

Abstract

Riset sosial keperilakuan keuangan investasiI well-being kolektor jersey original, berfokus menganalisis determinasi keputusan investasi. Pendekatan kualitatif berproses pengumpulan data wawancara mendalam  kmunitas  kolektor jersey bola original berjejaring  media sosial. Analisis data menyoroti perilaku investasi berorientasi well-being dilatarbelakangi harapan fluktuasi nilai jersey ori yang dikumpulkan. Temuan kesejahteraan berinvestasi Jersey ori bergantung pada pengalaman dan pengetahuan kolektor mengenai nilai sejarah dan keaslian produk. Lebih lanjut, riset menemui tren berkembang pasar jersey original dari media sosial kenaikan harga dan fashion berupa tingginya permintaan. Digitalisasi dan platform online semakin mendongkrak situasi, sehingga memunculkan fenomena Fear of Missing Out (FOMO) memicu ketakutan para kolektor kehilangan peluang investasi tampaknya menjanjikan. Riset  literasi perilaku manajemen keuangan dengan kesejahteraan menyoroti pentingnya pendekatan terinformasi mengelola investasi jersey ori sambil menyadari para kolektor memprioritaskan kepuasan pribadi daripada keuntungan finansial. Kontribusi kedalama riset memberikan wawasan tentang dinamika keperilakuan keuangan dan kepuasan individu dalam konteks berinvestasi jersey original.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Dhea Galuh Nugraheni; Widi Dwi Ernawati; Indra Lukmana Putra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
Optimasi Konversi Energi Potensi Biodegradable Waste Mochammad Junus; Indra Lukmana Putra; Asalil Mustaini; Nugraha Wijayanto; Nurefa Maulana
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.171

Abstract

Green sustainability accounting emphasizes the utilization of biodegradable waste by transforming costs into energy. TPST 3R Mulyoagung Bersatu in Dau District is one of the community-based waste management initiatives, yet it faces challenges such as limited human resources, outdated technology, and an aging workforce. The average organic waste generated reaches 5 tons per day, but only 3.5 tons are processed, while the remainder leads to additional treatment costs. This community service program was carried out in stages, including socialization, training, application of automatic waste sorting technology and biogas reactors, mentoring, and strengthening sustainability through the establishment of self-managed community groups. The results show improved waste management capacity, optimized sorting, a 80% increase in managerial skills, a 20% reduction in operational costs, and a 50% increase in compost and biogas production. The program contributes to the achievement of SDGs 8, 11, 12, and 13, generating dual benefits of a cleaner environment and new economic opportunities. In conclusion, integrating technology with community empowerment effectively reduces costs, addresses organic waste problems, and should be supported through policy expansion and replication of the model in other areas of Malang Regency.
Al-Ghazali Dalam Keperilakuan Manajemen Keuangan: Al-Ghazali Dalam Keperilakuan Manajemen Keuangan Indra Lukmana Putra
Edusifa: Jurnal Pendidikan Islam Vol. 9 No. 2 (2025): Edusifa: Jurnal Pendidikan Islam
Publisher : STIT Sirojul Falah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56146/edusifa.v9i2.210

Abstract

This reseach about values of Al-Ghazali Islamic Behaviour Ethics for making decision on Finance Management. Some Phenomena violations of ethical practices fraud on financial management. assumption is that the degradation of ethical behavior is due to a lack of values religion in behavior in financial management loss of function in distinguishing between what is good and what is wrong the bad one. This research using the library research method aims to raise the value of religiosity, especially according to Al-Ghazali in his book Mizan al-'Amal or Al-Mizan, in the context about financial management in decision making. Behavioural finance how influence of psychology of integrity can be expanded in terms of making decision and meaning with the mujahadah component in Al-Mizan, that integrity referred to here is trying to avoid bad trait that are prohibited in Islam and this leads to compliance with regulations and avoiding bad actions like fraud management.
Co-Authors Abdhul Muadzin Hidayatulloh AFIATIN, Yunia Afrizal, Daffa Akbar, Fillah Annisa Fatimah Asalil Mustain Asalil Mustaini Ayu Selia Maharani Bintang, Zahril Candrawati Triesti Dhea Galuh Nugraheni Fadelis Sukya, Fadelis Fa‘izah, Laily Nur Hadi Mustofa Handayani, Kuni Utami Herdiana i wayan suarjana Ika Kusumasasti Ilham Saiful Fauzi Imam, M. Kholisul Imam, Muhammad Kholisul Junus , Mochammad Kusuma, Andi Maulana , Nurefa Moch. Khamim Mochammad Junus Mochammad Junus Mochammmad Junus Mohammad Anjasmoro Mohammad Maskan Muhammad Kholisul Imam Muhammad Sri Wahyudi Suliswanto Nindia Rizky Ismawa Noor, Mohd Novi Nugrahani Novi Nugrahanti Nugraha Wijayanto Nugraha Wijayanto Nugraha Wijayanto Nugrahani, Novi Nur Imamah Nur Imamah Nurefa Maulana Nurefa Maulana Nurefa Maulana Peni Puspitasari Peni Puspitasari Peni Puspitasari Peni Puspitasari, Peni Pratama, Bagas Brian Pupitasari, Peni Putra, Zulmy Faqihuddin Resha Mulyono Risdiana, Devi Mega Rizki Putri Ramadhani, Rizki Putri Rizky, M Aldo Rizqiyatul Khoiriyah Rohim, Yasin Nur Rosy Aprieza Puspita Zandra Rubianto, Aisyah Vanadia Rubianto, Aisyah Vanandia Rully Aprilia Zandra Santi Widhiyanti Satriya Nugroho, Chrismantya Dwi Siti Amerieska Siti Rachmah Sugiarto Suryan Widati Syuliswati, Atika Triesti Candrawati Utami, Kuni Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi Widi Dwi Ernawati Winarto, Edi Yeki Senja Oktora Yekie Senja Oktora Yekie Senja Oktora