Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian Jurnal Ilmiah Raflesia Akuntansi SENTRI: Jurnal Riset Ilmiah
Aris Sugiarto
Universitas Teknologi Sumbawa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Fattening Management Of Skinny Bali Catle Variety (Bos Sondaicus) By Utilization Of Agricultural Waste And Local Plant In Sumbawa Aris Sugiarto; Mega Trishuta Pathiassana; Ahmad Yamin
AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian Vol 9 No 1 (2022)
Publisher : UNIVED Press, Dehasen University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/agritepa.v9i1.1894

Abstract

Sumbawa is one area that has the potential to be developed as a center for beef cattle production which is quite competitive in Indonesia. The proportion of cattle in Sumbawa itself is around 21% which is generally dominated by the Bali cattle variety (Bos sondaicus). Therefore, a business that has great potential to support this goal is cattle fattening. Unfortunately, one of the main problems encountered in fattening cattle is the cost of feed. Thus, the management of Bali cattle fattening that utilizes agricultural waste for the manufacture of feed is urgently needed. In addition, the management of fattening cattle must also be complemented by other components, such as the manufacture of medicines to treat diseases of underweight Bali cattle using local plants, the process of bathing, drying, and monitoring the cattle to be fattened. From the research and observations conducted, it is known that the time needed to get the cow display condition with ideal characteristics and optimal weight in the fattening process is 3 months. During this time, the selling price of lean fattened cows increased by about 2-2.3 times. It can be concluded, that the fattening management of lean Bali cattle carried out in Pungka Village, Unter Iwes District, Sumbawa Regency is quite profitable. In addition, this can also be used as part of community waste management that is integrated with community livestock business.
Pengaruh Penerapan Akuntansi Biaya dan Sistem Pengendalian Internal terhadap Kinerja Keuangan UMKM dengan Komitmen Manajemen sebagai Variabel Moderasi di Kabupaten Sumbawa Sriyatun; Aris Sugiarto
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.7210

Abstract

This study examines the effect of cost accounting implementation and internal control systems on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) with management commitment as a moderating variable in Sumbawa Regency. Grounded in contingency theory and agency theory, this research employs a quantitative explanatory cross-sectional design using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Data were collected from 100 MSME owners/managers through structured questionnaires based on Slovin's formula from a population of 1,359 MSMEs. The measurement model confirmed convergent validity (AVE > 0.50), discriminant validity (HTMT < 0.90), and internal consistency (Cronbach's alpha > 0.85). Structural model assessment with 5,000 bootstrap subsamples reveals that cost accounting implementation significantly and positively affects MSME financial performance (β = 0.387; p < 0.001), and internal control systems exert a positive and significant influence on financial performance (β = 0.342; p < 0.001). Crucially, management commitment significantly moderates both relationships: it strengthens the effect of cost accounting on financial performance (β = 0.198; p = 0.004) and amplifies the impact of internal control systems on financial performance (β = 0.167; p = 0.012). The model explains 63.8% of the variance in financial performance (R² = 0.638) with strong predictive relevance (Q²predict = 0.597). These findings underscore the necessity of integrating formal accounting practices and internal controls with strong managerial commitment to optimize MSME financial outcomes in emerging regional economies.
Pengaruh Pemasaran Tiktok Affiliate, Harga dan Kualitas Produk terhadap Keputusan Pembelian Produk Fashion pada Platform Tiktok Shop Reni Putriana; Aris Sugiarto
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1425

Abstract

— Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal, yang bertujuan untuk menguji pengaruh pemasaran TikTok Affiliate, harga dan kualitas produk terhadap keputusan pembelian produk fashion pada Platform TikTok Shop. Sampel penelitian ini yaitu mahasiswa Universitas Teknologi Sumbawa yang menggunakan TikTok Shop. Sampel berjumlah 100 mahasiswa dipilih dengan metode purposive sampling. Data dikumpulkan melalui penyebaran kuesioner secara tatap muka kepada responden, kemudian dianalisis dengan teknik regresi linear berganda melalui bantuan software SPSS versi 25. Hasil analisis data menunjukkan bahwa ketiga variabel independen yaitu pemasaran TikTok Affiliate, harga dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian produk fashion pada platform TikTok Shop.
Pengaruh Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Capital Adequacy Ratio (CAR) terhadap Return on Equity (ROE) pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2017-2025 Muh. Roni Saputra Junianto; Aris Sugiarto
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 9 (2026): SENTRI : Jurnal Riset Ilmiah, September 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i9.7022

Abstract

This study examines the association of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) with Return on Equity (ROE) of state-owned banks listed on the Indonesia Stock Exchange during 2017-2025. The study uses 36 bank-year observations from Bank Mandiri, Bank Tabungan Negara, Bank Rakyat Indonesia, and Bank Negara Indonesia. The available EViews 13 output provides a pooled ordinary least squares baseline. Under this specification, NPL is negatively associated with ROE (coefficient -2.0695), LDR is positive but statistically insignificant (0.1883), and CAR is positively associated with ROE (1.0615). The model is jointly significant and explains 37.89% of ROE variation. However, very high VIF values for LDR and CAR and a Durbin-Watson statistic of 1.4689 indicate that conventional t-statistics require caution. Because residual normality, Chow and Hausman tests, alternative specifications, and HAC or PCSE covariance estimates are not documented, the baseline findings should be treated as preliminary rather than final causal evidence. The weak LDR result may reflect heterogeneous credit segments and policy-lending mandates whose volume growth does not automatically increase shareholder returns. Managerially, capital strength and credit quality must be combined with operating efficiency in an integrated CAMELS framework.
Co-Authors Ahmad Yamin Mega Trishuta Pathiassana Muh. Roni Saputra Junianto Reni Putriana Sriyatun