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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang 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) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat International Journal of Economics, Commerce, and Management
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 Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Accessibility, Design, and BUMDes Website Features on the Effectiveness of BUMDes Management in Sumberpucung District Sanputra, Adrian Hartanto Darma; Sidharta, Eka Ananta; Pratiwi, Venni Ayunda; Ahyar, Shynta Nuril Rahmawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11851

Abstract

Good management of Village-Owned Enterprises (BUMDes) is very important to support economic growth in the region. The BUMDes website of Sumberpucung District has been developed to support the effectiveness of BUMDes management there. This study aims to explore the influence of the existence of the website in terms of accessibility, interface design, and website features on the effectiveness of BUMDes management. Research data were obtained through literature studies and filling out questionnaires from 25 research samples. The research instruments used were tested through validity and reliability tests, and the data and regression models used were tested through classical assumption tests and hypothesis tests. The results of the study showed that accessibility, interface design, and website features had a significant positive effect on the effectiveness of BUMDes management in Sumberpucung District. The three variables also had a simultaneous effect on the effectiveness of BUMDes management. The results of this study are expected to be a consideration in the management of BUMDes in Sumberpucung District in the future and provide broader insights regarding the use of information technology and organizational management.
ANALISIS RENCANA ANGGARAN BIAYA (RAB) PROYEK SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA (STUDI KASUS PADA PT. GRIYA SENTOSA PROPERTY) Darma Sanputra, Adrian Hartanto; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
Developing the Competence of Accounting MGMP Teachers in Mojokerto Regency through Accurate Software Training to Meet the Needs of Industry and Business Nugroho, Tatas Ridho; Izzalqurny, Tomy Rizky; Sanputra, Adrian Hartanto Darma; Dewanti, Nabila Aura; Aprilia, Riska Dwi
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (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.v6i2.2765

Abstract

Purpose: This program aims to improve the digital accounting competence of Accounting MGMP teachers in Mojokerto Regency through training in Accurate software, aligned with industry needs. Method: The program was implemented for all members of the Mojokerto Regency Accounting MGMP, totaling 15 teachers. Activities were conducted in four stages: preparation, training, implementation with CADE certification, and monitoring-evaluation using competency indicators. Practical Applications: Teachers gained hands-on experience integrating Accurate into lessons, supported by mentoring from practitioners to ensure alignment with DUDI standards. The training was conducted in a hybrid manner (offline at SMKN 1 Sooko and online via Zoom). Conclusion: The program successfully enhanced teachers’ skills in using digital accounting tools, improved teaching quality, and increased student readiness for the digital workforce. Results showed that 15 of 15 teachers (100%) passed the CADE certification, and 83% of students successfully completed the digital accounting assignments without significant errors. However, the study's scope was limited to a single district, and the use of paid software poses potential sustainability challenges. Implications of this study emphasize the need for replication strategies and educational licensing negotiations to expand the training's benefits sustainably.
Bridging Stakeholder Perceptions and Sustainability Reporting: A Comparative Systematic Review of Conventional and Sharia Banks in Indonesia Tomy Rizky Izzalqurny; Tatas Ridho Nugroho; Adrian Hartanto Darma Sanputra; Heni Afitri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.153-170

Abstract

Sustainability reporting (SR) in the banking sector is increasingly expected to demonstrate not only regulatory compliance but also credible accountability to stakeholders. However, in Indonesia’s dual banking system, there is limited systematic evidence on how SR shapes stakeholder perceptions differently between conventional and Sharia banks. This study examines the relationship between SR and stakeholder perceptions by comparing disclosure orientations, legitimacy mechanisms, and theoretical explanations across both banking systems. Using a Systematic Literature Review guided by the PRISMA 2020 framework and supported by Weighted Automated Text Analysis for Systematic Evaluation (WATASE), this study synthesizes nine peer-reviewed articles published between 2017 and 2024. The findings show that SR functions as a multidimensional accountability mechanism that strengthens transparency, stakeholder trust, and legitimacy. Conventional banks tend to frame SR in terms of ESG compliance, risk management, corporate governance, and investor confidence, reflecting an institutional legitimacy orientation. In contrast, Sharia banks integrate SR with Maqashid Syariah values, emphasizing justice, welfare, ethical stewardship, and moral accountability to build social and spiritual legitimacy. The theoretical integration of stakeholder theory, legitimacy theory, and Maqashid Syariah indicates that SR operates as both a governance instrument and a moral communication medium. This study contributes by developing a comparative accountability perspective that links SR quality, governance mechanisms, stakeholder trust, and legitimacy within Indonesia’s sustainable banking landscape. In practice, the findings offer insights for regulators and banking practitioners to harmonize ESG-based reporting with Islamic governance principles.
Integrating Activity-Based Costing Into Environmental Management Accounting Information Systems: A Conceptual Framework and Research Agenda Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eka Ananta Sidharta; Ghina Mufidatus Salma; Ervina Dwi Aprilia; Nasya Nur Afifa
International Journal of Economics, Commerce, and Management Vol. 3 No. 3 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i3.1252

Abstract

Environmental Management Accounting Information Systems (EMAIS) have become essential infrastructure for organisations to identify, measure, and manage environmental costs in supporting sustainability objectives. However, their decision-usefulness remains limited because environmental costs are often hidden within general overhead, making the activities generating these costs unclear. Activity-Based Costing (ABC) offers a solution through activity-based cost tracing, yet its integration into EMAIS remains conceptually limited and empirically fragmented. Using previous bibliometric mapping and a theory-synthesis approach, this study develops the Activity-Based EMAIS (AB-EMAIS) framework. The framework incorporates ABC logic into the input, processing, and output layers of EMAIS architecture and expands it through artificial intelligence (AI) augmentation and governance and assurance layers. The framework produces nine testable propositions and a research agenda covering conceptual refinement, empirical validation, technological development, and contextual investigation. AB-EMAIS transforms ABC–EMAIS integration into a coherent design framework, supporting transparent, relevant, and accountable environmental cost information. The framework is particularly relevant for emerging economies advancing Sustainable Development Goal 12.
Penguatan Kapasitas Usaha Mikro Perempuan melalui Pendampingan Tata Kelola Keuangan dan Pemasaran Digital di Desa Senggreng, Kabupaten Malang Adrian Hartanto Darma Sanputra; Eka Ananta Sidharta; Tatas Ridho Nugroho; Nasya Nur Afifa; Zikri Al Annas Wibisono; Cornelia Agatha
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2026): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i2.2751

Abstract

Micro-enterprises run by members of the PKK group in Senggreng Village, Sumberpucung Sub-district, Malang Regency, face two related problems, namely weak production governance and low financial literacy combined with limited digital marketing. This community service activity aims to improve partner capacity in product standardization, financial recording, and digital marketing. The activity used participatory training and mentoring carried out in four stages, namely preparation, implementation, mentoring, and evaluation, with pre- and post-activity measurement of 30 participants. The results show an increase in product standardization understanding from 50% to 95%, financial literacy from 50% to 87%, and digital marketing from 50% to 88%. All participants kept regular cash books and opened digital business accounts, while 24 participants produced three or more promotional contents. Achievements in all three areas exceeded the 70% target. Combining product improvement, financial recording, and marketing in a single program produced more complete results than standalone training. The activity produced a training module, a packaging kit, and a brand identity for the partner.
Penerapan Teknologi Pengeringan Kabinet dan Kulkas display untuk Meningkatkan Daya Saing UMKM Olahan Gatot di Sumberpucung, Kabupaten Malang Indonesia Adrian Hartanto Darma Sanputra; Apriana Rahmawati; Evi Fitriana; Ervina Dwi Aprilia; Ghina Mufidatus Salma
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 5 No. 2 (2026): Juni: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

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Abstract

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.
Sustainability Reporting Practice in Technology Companies in ASEAN: a Systematic Literature Review Tomy Rizky Izzalqurny; Tatas Ridho Nugroho; Adrian Hartanto Darma Sanputra; Arika Miladia
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.103-117

Abstract

This study conducts a comprehensive Systematic Literature Review (SLR) to examine sustainability reporting (SR) practices among technology companies in the ASEAN region. Guided by the PRISMA 2020 protocol, the review synthesizes results from 11 peer-reviewed journal articles published between 2015 and 2025. The research aims to map SR practices, analyze links between SR, governance, innovation, and performance, and identify new challenges and research gaps in sustainability reporting. The findings show that SR implementation in ASEAN remains fragmented and mostly voluntary. Disclosure quality varies across countries. Governance factors such as board independence, gender diversity, and sustainability commitment enhance the credibility and clarity of SR. Strong institutional frameworks in Malaysia and Singapore foster more robust adoption. Digital transformation and sustainability-driven innovation help boost reporting efficiency and transparency for stakeholders. However, institutional and technological barriers limit broader adoption. Compared to Europe and China, ASEAN lacks regulatory harmony, data standards, and digital readiness. This study adds value by consolidating theories, such as Stakeholder Theory, Legitimacy Theory, and the Resource-Based View. It explains how governance and innovation shape the development of SR in emerging digital economies. The review concludes by calling for standardization across ASEAN countries, capacity-building efforts, and more longitudinal empirical studies. These steps can strengthen SR’s strategic impact on sustainability and accountability in ASEAN’s technology sector.
Co-Authors Agustin, Wanda Tri Ahyar, Shynta Nuril Rahmawati Anita Sulistyorini Anita Wijayanti Anita Wijayanti Apriana Rahmawati Aprilia, Ervina Dwi Aprilia, Riska Dwi Arika Miladia Cornelia Agatha Dewanti, Nabila Aura Eka Ananta Sidharta Eliza Silviana Miftakh Ervina Dwi Aprilia Ferdiansyah, Rifaldy Adinandra Fitriana, Evi Ghina Mufidatus Salma Heni Afitri Izzalqurny, Tomy Rizky Jannah, Devita Hidayatul Kusna, Silfi Hidayatul Nasya Nur Afifa Pratiwi, Venni Ayunda Puspita Sari, Citra Duwi Puspitasari, Cindy Kharisma Ramadina, Defrina Eka Orchidta Salma, Ghina Mufidatus Shynta Nuril Rahmawati Ahyar SULASTRI Tatas Ridho Nugroho Venni Ayunda Pratiwi Zikri Al Annas Wibisono