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All Journal Jurnal Ilmiah Mahasiswa FEB Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia IJPD (International Journal Of Public Devotion) Indonesian Journal of Society Engagement (IJSE) Formosa Journal of Multidisciplinary Research (FJMR) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Adrian Hartanto Darma Sanputra
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS RENCANA ANGGARAN BIAYA (RAB) PROYEK SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA (STUDI KASUS PADA PT. GRIYA SENTOSA PROPERTY) Adrian Hartanto Darma Sanputra; Anita Wijayanti
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.059 KB)

Abstract

Penelitian dilakukan bertujuan untuk mengetahui bagaimana rencana anggaran biaya proyek digunakan sebagai alat perencanaan dan pengendalian PT. Griya Sentosa Property. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Data-data yang dijadikan sebagai bahan analisis diperoleh melalui observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan adalah analisis varians yang membandingkan antara anggaran dan realisasi. Hasil dari analisis varian menunjukkan berapa besarnya angka  yang menguntungkan dan merugikan dalam setiap biaya. Keuntungan dan kerugian dari analisis varian digunakan untuk menjalankan fungsi manajemen perencanaan dan pengendalian     Kata Kunci : Anggaran Biaya, Analisis Varian, Keuntungan, Kerugian, Perencanaan, Pengendalian
Pengaruh Sistem Akuntansi Manajemen, Kualitas Informasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Adrian Hartanto Darma Sanputra
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2968

Abstract

This research aims to examine the influence of management accounting systems, information quality, and business environmental uncertainty on organizational performance at APERSI Association. The research hypotheses posit that management accounting systems, information quality, and business environmental uncertainty significantly affect organizational performance at APERSI Association. The study utilizes primary data in the form of respondent assessments regarding management accounting systems, information quality, business environmental uncertainty, and organizational performance. Data collection methods include questionnaires and literature reviews. The analysis using SMART PLS 4.0. The findings of the research are as follows: (1) management accounting systems have a positive and significant impact on organizational performance; (2) information quality has a positive and significant impact on organizational performance; (3) business environmental uncertainty has a positive and significant impact on organizational performance
Penerapan Pendekatan Revolusi Pemasaran dan Revolusi Produksi dalam Membantu Perkembangan Masyarakat Menuju Industri 5.0 Adrian Hartanto Darma Sanputra
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 6 (2023): November : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i6.43

Abstract

Industry 5.0 emerges as the next evolution in industrial development accelerated by digital innovation, artificial intelligence (AI), the Internet of Things (IoT), and quantum computing. This transformation not only affects technological aspects but also has a profound impact on how society interacts with products, services, and its environment. This article describes how the approaches of marketing revolution and production revolution can be employed as tools to support societal development in facing Industry 5.0. The research aims to explore the roles of innovative marketing strategies and production efficiency in shaping the future of society in the era of Industry 5.0. As a follow-up to these developments, UMKM 5.0 was launched on Friday 20 Oktober 2023, as one of the efforts to uplift micro, small, and medium-sized enterprises (MSMEs) by leveraging internet technology. One of the initiatives involves providing training to MSME entrepreneurs to enable them to expand their businesses through the internet and the utilization of artificial intelligence.
Digitalization of BUMDes Management as a Performance Driver towards Digital Villages Darma Sanputra, Adrian Hartanto; Miftakh, Eliza Silviana; Kusna, Silfi Hidayatul; Agustin, Wanda Tri
International Journal of Public Devotion Vol 7, No 2 (2024): August - December 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v7i2.6125

Abstract

The development of digital technology, particularly websites, as promotional and communication media is currently widely utilized by several Village-Owned Enterprises (BUMDes). However, many BUMDes still lack a website presence, including those in Sumberpucung Sub-district. This study aims to assist villages in Sumberpucung Sub-district in maximizing their economic potential and increasing village revenue through product branding strategies, enabling these villages to evolve into more independent and competitive digital villages. The methodology employed includes observation, Focus Group Discussions (FGD), socialization, technical guidance and training, and handover. Participants in this activity were 8 BUMDes within Sumberpucung Sub-district. The initiative successfully increased awareness and understanding among village officials regarding the importance of product branding and digitalization in supporting village economic potential. The collaboration established between village governments and the Sumberpucung Sub-district Head also strengthened sustainable village economic management. This community service project possesses originality in combining product branding strategies with digitalization through the implementation of website-based BUMDes applications, which had not been comprehensively undertaken in the villages of Sumberpucung Sub-district previously. The added value lies in the collaborative approach involving sub-district and village governments, thus creating an ecosystem that supports digital transformation at the village level.
Optimization of IT-Based Remedial Test to Improve the Economic Ability of OSN-K Students at SMAN 1 Sumberpucung Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eliza Silviana Miftakh; Shynta Nuril Rahmawati Ahyar; Venni Ayunda Pratiwi
Dinasti International Journal of Digital Business Management Vol. 5 No. 6 (2024): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v5i6.3520

Abstract

his article discusses efforts to improve the understanding and competence of SMAN 1 Sumberpucung students who will take part in the National Science Olympiad (OSN) at the district level in the field of economics. SMAN 1 Sumberpucung is a school with "A" accreditation in Malang Regency that has received many awards, especially in the non-academic field. Over the past two years, donations about OSN in the economic sector will help them in participating in the district-level OSN event. Student achievement in the academic field is still minimal, one of which is in the OSN event. For the past five years, the students who were appointed to take part in the district-level OSN (OSN-K) in the economic field have not made it to the next stage. The facilities and infrastructure provided by the school are quite adequate, but they still do not take advantage of the use of technology. Therefore, the implementation of an IT-based Remedial Test website is a solution that can be used to deal with these problems. This service was carried out to implement the website in the learning system of students who will take part in OSN-K in the field of economics. Service activities include observation, discussion, website creation, implementation and handover of the website. The results of this service activity show an increase in students' understanding of various forms.
Pengaruh Faktor Internal Terhadap Profitabilitas Perusahaan Asuransi Sanputra, Adrian Hartanto Darma; Puspitasari, Cindy Kharisma; Puspita Sari, Citra Duwi; Ramadina, Defrina Eka Orchidta; Jannah, Devita Hidayatul; Aprilia, Ervina Dwi; Salma, Ghina Mufidatus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3704

Abstract

This study explores the internal elements that influence the profitability of life insurance companies in Indonesia, using Resource-Based Theory (RBT). A quantitative exploratory method was used to collect data from conventional and sharia life insurance companies registered with the Financial Services Authority (OJK) during the 2019-2023 period. To select 24 companies that meet the criteria, purposive sampling method is used to collect 120 sample data. According to the Vector Error Correction Model (VECM) analysis, leverage and underwriting risk have a positive effect on profitability in the long run; in contrast, capital volume and firm size have a negative effect. The results suggest that operational efficiency, flexibility in capital management, and determining the ideal firm size are important. Before making an investment, potential investors should thoroughly analyze the company's organization and performance, as well as potential underwriting and leverage risks.
Pait Village towards Smart Village with Creation and Support of Village Websites for Public Accountability Izzalqurny, Tomy Rizky; Sanputra, Adrian Hartanto Darma; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2403

Abstract

Purpose: Community service This aims For develop the Pait Village website as part from effort towards a smart village which aims increase transparency information population and accountability public. The problem faced is lack of access to information village consequence loss of previous website. Method: Method used in study This covers observation live, discussion group Focus Group Discussion, development website, as well as socialization and training to apparatus village. Data collected through surveys and questionnaires distributed to device village and community. Practical Application: Research results This potential repair transparency government village and make it easier access information for public through digital platforms. This website can also be used for the promotion of tourist village and improve the growth of local economy. Conclusion: Website development successfully increases access to information and skill tools for village management in the digital system. This program shows a positive impact on transparency and effective public service in Pait Village.
Tax Series Training: Enhancing Accounting Teachers' Capacity to Deliver Updated Tax Education for Social Equity Eliza Silviana Miftakh; Adrian Hartanto Darma Sanputra; Sulastri
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2407

Abstract

Purpose: The primary aim of this community engagement program is to enhance the professional competence of accounting teachers in the Tulungagung district through training on the latest tax updates, specifically related to PPh Article 21/ 26 of 2023. Method: The methodology includes problem identification, tax material training, tax calculation practice, and participant presentations. This training is designed to refresh teachers' knowledge in delivering dynamic and relevant tax materials aligned with evolving business needs. Practical Application: The practical applications include improving teachers' skills in delivering accurate and sustainable tax education, supporting the creation of a more inclusive and equitable education system. This aligns with efforts to achieve social equity, where a solid understanding of tax obligations equips students with the knowledge to fulfill their responsibilities as citizens. Conclusion: This training successfully enhances accounting teachers' professionalism, contributes to social equity, and supports the achievement of sustainable development goals in the education sector.
Transformasi Digital Akuntansi Sebagai Strategi Dalam Manajemen Risiko Dan Penguatan Peran Generasi Z Dalam Membentuk Masa Depan Profesi Darma Sanputra, Adrian Hartanto; Aprilia, Ervina Dwi; Salma, Ghina Mufidatus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4688

Abstract

This study aims to analyze the impact of digital transformation on risk management in accounting practices and the role of Generation Z in shaping the future of the accounting profession. The study uses a quantitative approach by distributing questionnaires to 217 accounting professionals and accounting students from various universities and companies in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study indicate that digital readiness has a positive and significant effect on risk management (β=0.432, p<0.01), Generation Z competencies have a positive and significant effect on the adoption of accounting technology (β=0.387, p<0.01), and the implementation of new technology has a positive and significant effect on risk management effectiveness (β=0.512, p<0.01). Additionally, it was found that the adoption of artificial intelligence and blockchain has a significant impact on the development of new risk management strategies in accounting practice. This study contributes to the development of digital transformation literature in accounting and provides practical implications for accounting education and professional practice in preparing Generation Z workers to face technological changes.
Strategi Brain-Based Learning Untuk Penguatan Kejujuran Dan Pencegahan Penyalahgunaan Data Akuntansi Darma Sanputra, Adrian Hartanto; Sidharta, Eka Ananta; Nugraha, Tatas Ridho; Putri, Elsa Isnaini; Azzahra, Azzahra
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33608

Abstract

Early exposure to unethical accounting practices risks normalizing data manipulation, so instilling honesty from an early age is important. This community service program employs Brain-Based Learning (BBL) to strengthen students' integrity through the 4P model (Preparation, Implementation, Closure, Reporting) by incorporating neuroscience-based activities such as brain gym, gamification, reflective discussions, and parental involvement. The results are highly significant: students' understanding of integrity increased from 32% to 89%, 76% of students reported a shift in their perspective on ethical dilemmas, and parents shifted their focus from academic performance to character development, forming a support community named “Parents Concerned About Integrity.” The BBL approach has proven to create optimal cognitive conditions for internalizing the value of honesty and reducing the risk of accounting data misuse. Program outputs include modular learning packages, teacher training syllabi, parent support group tools, and the establishment of integrity champions to expand reach and sustainability. This combination of policies and products is expected to institutionalize integrity education and reduce the risk of accounting data misuse.
Co-Authors Agustin, Wanda Tri Ahyar, Shynta Nuril Rahmawati Anita Sulistyorini Anita Wijayanti Anita Wijayanti Apriana Rahmawati Aprilia, Ervina Dwi Aprilia, Riska Dwi Azzahra, Azzahra Dewanti, Nabila Aura Dwi Aprilia, Ervina Eka Ananta Sidharta Eliza Silviana Miftakh Ferdiansyah, Rifaldy Adinandra Fitriana, Evi Isnaini Putri, Elsa Izzalqurny, Tomy Rizky Jannah, Devita Hidayatul Kusna, Silfi Hidayatul Mufidatus Salma, Ghina Nugraha, Tatas Ridho Orchidta Ramadina, Defrina Eka Pratiwi, Venni Ayunda Puspita Sari, Citra Duwi Puspitasari, Cindy Kharisma Putri, Elsa Isnaini Ramadina, Defrina Eka Orchidta Salma, Ghina Mufidatus Shynta Nuril Rahmawati Ahyar SULASTRI Tatas Ridho Nugroho Venni Ayunda Pratiwi