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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktual : Jurnal Pengabdian Kepada Masyarakat
Retno Sawitri Wulandari
Sekolah Tinggi Ilmu Pelayaran Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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Training on Electrical Welding Engineering for Airport Environment Force III Fitri Masito; Sukahir Sukahir; Asep M Soleh; Sunardi Sunardi; Ganda Rukmana; Retno Sawitri Wulandari; Alfian Meidy Anes
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Aktual: Jurnal Pengabdian Kepada Masyarakat May 2023
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v1i1.22

Abstract

The training aims to enable participants to equip participants with trained, skilled, and tested abilities in electric welding. The training is designed to accommodate a total of 42 lesson hours and will take place over five days from March 13 to March 17, 2023. The face-to-face learning method is employed at Atung Bungsu Airport in Pagar Alam to facilitate practical activities using actual equipment in the field. The theoretical learning sessions are conducted on-site, allowing participants and instructors to remain at the location throughout the training. Face-to-face interactions, discussions, and questions are facilitated during the scheduled sessions, while additional communication is maintained through a WhatsApp Group. The practical session takes place after participants have completed the theory session and passed the theory exam. It is held in the Atung Bungsu Airport environment, where participants actively engage in hands-on activities. Strict adherence to health protocols is maintained throughout the learning activities. Assessment of learning outcomes is based on participants' attendance records and comprehensive exam results, ensuring a comprehensive evaluation of their progress and performance.
Developing a Strategic Management Accounting Information Framework Using IDX Company Fact Sheets Muhammad Abdul Muis; Agus Amri Mokoginta; Retno Sawitri Wulandari; Vidya Selasdini; - Suwardi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 3 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i3.006

Abstract

Abstract: Strategic Management Accounting Information Disclosure in IDX Company Fact Sheets: Evidence from LQ45 Companies and a Pilot Application to AADI Purpose: This study identifies strategically relevant information disclosed in IDX Company Fact Sheets using Strategic Management Accounting (SMA) concept. Method: Directed Qualitative Content Analysis (DQCA) was applied to 45 IDX Company Fact Sheets of LQ45 companies, followed by a pilot application to Adaro Andalan Indonesia Tbk (AADI).  Results: Fifteen strategic information components were identified across six themes, with Market Performance and Strategic Position each accounting for 26.7%. The resulting SMA Score and dashboard were piloted on Adaro Andalan Indonesia Tbk (AADI), yielding an overall score of 92.0 while the Shareholder Value theme recorded the lowest score (60.0) Novelty: The study develops an SMA-informed framework for classifying standardized corporate disclosures. Contribution: The framework supports more systematic analysis of corporate information for strategic decision-making in Indonesia.     Pengembanan Kerangka Informasi Akuntansi Manajemen Strategis dengan Menggunakan Lembar Fakta Perusahaan BEI   Tujuan: Penelitian ini bertujuan mengidentifikasi informasi yang relevan secara strategis dalam IDX Company Fact Sheets menggunakan konsep Strategic Management Accounting (SMA). Method: Directed Qualitative Content Analysis diterapkan pada 45 IDX Company Fact Sheets perusahaan LQ45, kemudian dilanjutkan dengan uji penerapan pada Adaro Andalan Indonesia Tbk (AADI). Hasil: Sebanyak 15 komponen informasi strategis diidentifikasi dan dikelompokkan ke dalam enam tema. Market Performance dan Strategic Position menjadi tema dengan proporsi terbesar, masing-masing 26,7%. Kerangka SMA Score dan dashboard kemudian diuji pada PT Adaro Andalan Indonesia Tbk (AADI), dengan skor keseluruhan 92,0 sementara Shareholder Value memperoleh skor terendah, yaitu 60,0 Kebaruan: Penelitian ini mengembangkan kerangka berbasis konsep SMA untuk mengklasifikasikan pengungkapan perusahaan terstandar. Kontribusi: Kerangka ini mendukung analisis informasi perusahaan secara lebih sistematis untuk pengambilan keputusan strategis di Indonesia.  
Co-Authors - Suwardi Agus Amri Mokoginta Alfian Meidy Anes Asep M Soleh Fitri Masito Ganda Rukmana Muis, Muhammad Abdul Sukahir Sukahir Sunardi Sunardi Vidya Selasdini