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All Journal SEIKO : Journal of Management & Business Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Pengabdian Nasional Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Sosial dan Sains ABIS: Accounting and Business Information Systems Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Surya Prasetya Trihatmaja
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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ANALISIS FUNGSI KONSULTASI INSPEKTORAT KOTA BANDAR LAMPUNG SEBAGAI APARAT PENGAWAS INTERN PEMERINTAH Surya Prasetya Trihatmaja
ABIS: Accounting and Business Information Systems Journal Vol 4, No 2 (2016): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.344 KB) | DOI: 10.22146/abis.v4i2.59334

Abstract

Perluasan fungsi aparat pengawasan interen pemerintah sejak tahun 2008 menimbulkan paradigma baru pengawasan internal di republik Indonesia. Paradigma ini mewajibkan aparat pengawas interen pemerintah untuk memberikan pelayanan konsultasi di samping kegiatan pengawasan. Wajibnya pelayanan konsultasi ditandai dengan diterbitkannya berbagai peraturan tentang pelaksanaan dan mekanisme fungsi tersebut. Permasalahan muncul ketika pelaksanaan fungsi konsultasi ini tidak dilaksanakan sesuai dengan peraturan-peraturan itu. Tujuan dari penelitian ini ialah mengidentifikasi sejauh mana pelaksanaan fungsi konsultasi tersebut dan menganalisis permasalahan-permasalahan yang ditimbulkan dari pelaksanaan fungsi itu pada Inspektorat Kota Bandar Lampung. Secara lebih spesifik, penelitian ini juga menganalisis berbagai konflik, kesenjangan, dan penyalahgunaan fungsi pada Inspektorat Kota Bandar Lampung sebagai salah satu contoh aparat pengawasan intern pemerintah. Metode kualitatif dengan pendekatan studi kasus digunakan untuk mengetahui secara mendalam penerapan fungsi konsultasi, berdasarkan wawancara semi terstruktur dan telaah dokumen sebagai metode pengumpulan data. Hasil penelitian menunjukkan belum memadainya pelaksanaan fungsi konsultasi yang dilakukan Inspektorat Kota Bandar Lampung berdasarkan tiga elemen standar audit intern pemerintah Indonesia (SAIPI). Hal tersebut dikarenakan adanya permasalahan terkait kekosongan hukum, jumlah sumber daya auditor dan anggaran inspektorat. Hasil penelitian ini juga menunjukkan adanya kecenderungan penyalahgunaan fungsi karena konflik peran ganda antara pelayanan konsultasi dan pengawasan pada APIP sehingga menciptakan kesenjangan realisasi kinerja antara target pencapaian dan anggaran.
Management Accounting Information System Design For Financial Reporting Wahyu Setyawan; Surya Prasetya Trihatmaja; Reza Juang Riansyah
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4594

Abstract

By developing an Accounting Information System for Financial Reporting in accordance with the Standards Accountancy Finance BUMDes, this study seeks to understand how a BUMDes generates financial reports and to address issues that arise when carrying out reporting finances in BUMDes Forward Sentosa Village central Lampung. Study In this qualitative descriptive study, information was gathered through interviews, observations, document reviews, and literature reviews. Data gathered from observation and interview processes is then further processed, analysed, and reported on to create systems for accounting, analysing human resources, developing computerised systems, and terminating withdrawal conclusions. Additionally, waterfalls are used in the SDLC approach of system information, accounting, reporting, and finance design. Keywords: BUMDes; Report Finance; Design; Information Systems Accountancy; SAK Entity private
PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.
EDUKASI PERKOPERASIAN PONDOK PESANTREN BAGI PENGURUS DAN SANTRI PONDOK PESANTREN DARUL IMAN TANJUNG SARI NATAR LAMPUNG SELATAN A Sidik, M. Muhayin; Astuti, Sri; Makhsun, Arif; Irawan, Irawan; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3458

Abstract

Salah satu cara untuk meningkatkan kemakmuran dan kesejahteraan perekonomian organisasi adalah denganmemanfaatkan koperasi. Melalui koperasi, kita mampu menggerakkan roda perekonomian dengan cara legal dan tetap mengutamakan kebersamaan. Koperasi pondok pesantren (Kopontren) merupakan salah satu Lembaga perekonomian yang dapat meningkatkan kemakmuran dan kesejahteraan anggotanya yakni santri dan pengurus pondok. Dari hasil analisis SWOT yang dilaksanakan tim Pengabdian Kepada Masyarakat (PKM) Politeknik Negeri Lampung, permasalahan yang dihadapi oleh pondok pesantren adalah belum memiliki koperasi sebagai wadah perekonomian dan sarana kesejahteraan warga ponpes. Hal ini dikarenakan, warga ponpes belum memiliki pengetahuan untuk membentuk koperasi. Ini pula dikarenakan tidak adanya tenaga ahli yang memberikan pengetahuan terkait perkoperasian serta pembukuannya. Dengan adanya pengabdian berupa edukasi perkoperasian yang dilakukan tim, diharapkan akan mampu memberikan sumbangsih pemikiran guna meningkatkan kesejahteraan civitas pondok pesantren. Kegiatan PKM ini menjalin kerja sama dengan pengurus Ponpes Darul Iman Natar, Lampung Selatan dengan tahapan program kegiatan : Tahap edukasi perkoperasian, pembentukan koperasi pesantren sederhana, dan proses pembukuan perkoperasian, evaluasi kegiatan, pembuatan laporan, seminar hasil, Rencana Keberlanjutan Program, Monitoring dan Evaluasi.
PENDAMPINGAN UMKM KAHUT SIGERBORI DALAM MENINGKATKAN PEMASARANNYA SECARA GLOBAL Suryani, Nelly; Surya Prasetya Trihatmaja; Desmala Sari; Tina Nurzachra; Alexander Sembiring; Retno Wahyudi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i10.5268

Abstract

Abstrak Untuk meningkatkan diversifikasi produk olahan dan nilai ekonomis Dedaunan segar dapat dilakukan dengan memberikan pengetahuan tambahan kepada masyarakat, ibu-ibu Rumah Tangga, dan usaha kecil menengah yang terkait tentang teknologi pengolahan dedaunan menjadi produk Ecoprint, produk yang dihasilkan Kahut Sigerbori seperti Souvenir, tas, Baju, Jilbab, Syal dan lain sebagainya. Sasaran dari kegiatan ini adalah owner produk Ecoprint Kahut Sigerbori beserta karyawannya dan masyarakat, tujuan dari kegiatan ini yaitu meningkatkan jumlah pemasaran Kahut Sigerbori secara global, metode yang digunakan dalam kegiatan ini adalah Wawancara Owner Produk Ecoprint Kahut Sigerbori, observasi pembuatan produk Ecoprint, simpulan dari kegiatan ini adalah Kahut Sigerbori saat ini sudah berhasil menembus pasar internasional yakni ke negara Belanda, namun karena jumlahnya masih terbatas, sehingga diperlukan peningkatan untuk masa yang akan datang. Kata Kunci: Pendampingan UMKM, Kahut Sigerbori, Pemasaran Global.
Does Target costing Always Drive Production Efficiency? A Case Study of Permata Bakery Prasetya Trihatmaja, Surya; A Sidik, M. Muhayin
Jurnal sosial dan sains Vol. 5 No. 5 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i5.32195

Abstract

Purpose: The aim of this study is to analyze whether the implementation of Target costing consistently enhances production efficiency, using Permata Bakery as a case study. Research Methodology: A qualitative research approach is used to obtain a comprehensive understanding of the costing methods implemented. Data collection is carried out through semi-structured interviews and document analysis. involving three key perspectives: management of Permata Bakery, company employees, and competitors from similar industries. Result: The findings suggest that implementing Target costing at Permata Bakery resulted in higher production costs when compared to the Traditional costing methods. However, rather than purely serving as a cost-reduction tool, Target costing provided valuable insights into cost management and strategic decision-making. Permata Bakery prioritized maintaining product quality and long-term customer relationships, which necessitated higher investment despite the potential for cost savings. This research underscores that while Target costing aims to enhance cost efficiency, its effectiveness depends on its alignment with broader business objectives. Companies must balance cost control with quality assurance and competitive positioning. Contribution: This study contributes to the discussion on costing strategies in the Bakery industry by demonstrating that Target costing does not universally lead to lower costs but can serve as a framework for informed operational and strategic decisions. The findings are specific to Permata Bakery, and while relevant to similar businesses, they may not be directly applicable to all industries. Additional research is recommended to investigate the effects of Target costing across various business models and industries.
IMPLEMENTASI SISTEM APLIKASI AKUNTANSI PADA UMKM SIKOP ARRUM BATIK TULIS LAMPUNG PULUNG WICAKSONO DWI ANGGORO; Yafet Nuh Karamoy; Surya Prasetya Trihatmaja; Jessica Gita Elvira Thanos; Salim Salim Salim
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.23713

Abstract

This study analyzes the impact of implementing a computerized accounting information system on enhancing operational efficiency and the accuracy of financial reporting in micro, small, and medium enterprises (SMEs). Using a descriptive qualitative approach, the research conducts a comparative analysis of financial recording conditions before and after the implementation of Accurate Accounting Version 5 application on a traditional batik textile enterprise in Lampung. Data collection involved direct observation, in-depth interviews with business owner, and documentation of financial reports from 2022-2024. The findings reveal that prior to implementation, the SME relied on manual recording systems that produced unstructured financial statements not in compliance with the Indonesian Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM). Following the implementation of the cloud-based application, transaction recording became automated, financial statements (balance sheet and income statement) were generated in real-time, and the accuracy of cash management improved significantly. Recording errors were drastically reduced compared to the manual system, and the business owner achieved continuous monitoring of cash flow and financial performance. This research contributes to empirical understanding of the benefits of adopting accounting information system technology for traditional SMEs and provides practical evidence of improvements in operational efficiency, reporting transparency, and support for more informed business decision-making. The research findings can serve as a reference for policymakers and SME practitioners in adopting computerized accounting systems to enhance competitiveness and business sustainability.
Blockchain Adoption and Financial Reporting Quality in Indonesian Conventional Banks Zakia Dewi; Trihatmaja Surya Prasetya; P. W. D.
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.615

Abstract

This study examines the effect of blockchain adoption on financial reporting quality among conventional banks listed on the Indonesia Stock Exchange (IDX) during 2022–2025, addressing the limited empirical evidence in the Indonesian banking context. Financial reporting quality was measured using Discretionary Accruals (DA) based on the Modified Jones Model, while blockchain adoption was measured using a binary dummy variable from annual and sustainability report disclosures. Panel regression analysis was conducted on 43 banks with 171 valid bank-year observations, with model selection based on the Chow and Lagrange Multiplier tests. Only three banks (BBNI, BBRI, and BNLI) disclosed blockchain adoption. The Common Effect Model was selected as the appropriate estimator. Blockchain adoption showed a negative coefficient, consistent with the hypothesis, but the effect was statistically insignificant (one-tailed p = 0.1089; R² = 0.90%). The hypothesis was not statistically supported. However, the directionally consistent result suggests that the insignificant finding may be attributed to limited statistical power due to the small number of adopters rather than the absence of an effect. The study is limited by the small number of blockchain adopters, binary measurement of adoption, and correlational design. This study provides initial bank-year panel evidence on blockchain adoption and financial reporting quality in Indonesian conventional banks. It extends Agency Theory by explaining how blockchain transparency may reduce managerial discretion and highlights that blockchain investment should currently focus on operational efficiency and transaction transparency rather than assumed reporting-quality improvements.
Impact of Professional Skepticism, Experience, Competence, and Time Pressure on Fraud Detection: Job Hierarchy Moderator Nabila; Artie Arditha Rachman; Endang Asliana; Dewi Zakia; Surya Prasetya Trihatmaja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.643

Abstract

This study was motivated by the significant financial losses resulting from financial statement fraud and the limited role of external auditors in detecting fraud in Indonesia. This study aims to analyze the impact of professional skepticism, experience, competence, and time pressure on the ability to detect financial statement fraud, with job hierarchy serving as a moderating variable. This study employs a quantitative approach using a survey method involving 266 auditors working at 83 public accounting firms in DKI Jakarta and Lampung regions. The research instrument consisted of a 4 point Likert scale questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4. The novelty of this study lies in the integration of Weiner’s attribution theory and job hierarchy as a moderating variable, as well as the expansion of the focus to the local context of auditors in Lampung, which has not been extensively studied in the literature. The results show that professional skepticism, audit experience, competence, and time pressure influence the ability to detect financial-statement fraud. Job hierarchy moderates the effect of audit experience, whereas professional skepticism, competence, and time pressure do not. These findings imply that efforts to strengthen professional skepticism, audit experience, and competence, as well as manage time pressure, should be maintained, and the effectiveness of the job hierarchy in fraud detection should be evaluated.
Co-Authors Alexander Sembiring Artie Arditha Rachman Desmala Sari Dewi Zakia Dewi, Dian Nirmala Dzulhasni, Sahilly Endang Asliana Endang Asliana Irawan Irawan Jessica Gita Elvira Thanos M.Muhayin A Sidik Makhsun, Arif Nabila Nelly Suryani P. W. D. PULUNG WICAKSONO DWI ANGGORO Puspitasari, Endah Yuni Retno Wahyudi Reza Juang Riansyah Salim Salim Salim Sri Astuti Tina Nurzachra Wahyu Setyawan Wijaya, Lihan Rini Puspo Yafet Nuh Karamoy Zakia Dewi