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All Journal AKUNTABILITAS International Conference on Law, Business and Governance (ICon-LBG) International Conference on Education and Language (ICEL) International Conference on Engineering and Technology Development (ICETD) Journal of Accounting Inaba
Sarjito Surya
STIE Gema Widya Bangsa
Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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 1 
The Influence of Internal Control toward Production Cost Control Efectivity Sarjito Surya
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

One of thelargest componentsofcostsin thecompanyisthe productioncost. Productioncostsare easier to controlbecause it involves theinternalactivities ofthe companyso that obtaining the productioncost in controllingcosts is top priority. The successof a companyto controlproduction costwill bea positive impact oncorporateearningsandincreasing inthe companys objective. Cost ofproductionis one of thecompaniesthatrequirecontrolcash outcarefully and is theexistence of anadequateinternalcontrol. Companies shouldbe awarethatby applyingan adequatesystem ofinternal control, to effectivelycontrolproduction costsandalsoincrease its profit. Thispurposeof thispaperis formeasuringtheinfluenceofinternalcontrolefectivitytowardproductioncost control.
Development of Teaching Learning Method With the Problem Solving to Improve Soft Skill Sarjito Surya
International Conference on Education and Language (ICEL) Vol 2 (2013): 1st ICEL 2013
Publisher : Bandar Lampung University (UBL)

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Abstract

Based on teaching experience and observations made by the lecturer during lecturing, some of the problems are student’s interest and motivation are decrease and it effected on the passing grade students, the understanding of the students about the subject have to be increased, the soft skill for problem solving is less and the last is the students sometimes afraid to say and share their opinion in the class. The purpose on this paper is how to develop teaching learning method with problem solving to improve soft skill of the students are alsoeffecting the passing rates in the class.
Teaching Learning Method Development With the Assignment to Outline Portions of the Textbook Sarjito Surya
International Conference on Education and Language (ICEL) Vol 2 (2014): 2nd ICEL 2014
Publisher : Bandar Lampung University (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.21 KB)

Abstract

Some of the problems are student’s interest and motivation are decrease and it effected on the passing grade students, the understanding of the students about the subject has decreased. The purpose on this paper is how to develop teaching learning method with assignment to outline portions of the textbook improve interest and motivation for effecting the passing rates in the class.
Comparative Performance Analysis of Banking For Implementing Internet Banking Reza Kurniawan; Sarjito Surya
International Conference on Engineering and Technology Development (ICETD) 2013: 2nd ICETD 2013
Publisher : Bandar Lampung University (UBL)

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Abstract

Internet Banking is the application of information technology in the world of network-based digital perbankan. In i-banking businesses, customers are given the convenience of doing a variety of activities offered by the banking transactions via access of internet. For banks, i-banking is a strategy to compete. Expected to achieve efficiency and effectiveness by cutting marketing and distribution channels and a variety of financing. With the efficiency and effectiveness is achieved it will affect the performance of the bank itself. The purpose of the research object seven banks, namely Bank International Indonesia Tbk. (BII), Bank Central Asia Tbk. (BCA), Bank Lippo Tbk., Bank Niaga Tbk., Bank Permata Tbk., Bank Danamon Tbk., Bank Mandiri Tbk. is to determine the extent of the significance of financial performance on the seven banks before and after application of i-Banking. This study uses a case study approach to the comparative method Hypothesis testing is done with t-test.Data used are secondary data from financial statements of the Securities Exchange Jakarta.Kemudian of one variable with another variable than whether there are differences between the financial performance of banks at the time before and after application of i-Banking.Dalam measuring the financial performance, use two indicators, namely return on assets (ROA) and Return on Equity (ROE).
The Influence of Implementing Information Technology on Knowledge Management Toward Performance Evaluation Using Balanced Scorecard Sarjito Surya
International Conference on Engineering and Technology Development (ICETD) 2014: 3rd ICETD 2014
Publisher : Bandar Lampung University (UBL)

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Abstract

Performance Evaluation using Balanced Scorecard already establish in early 1990 introduced by Robert S. Kaplan and David P. Norton. They measured performance evaluation using customer's perspective, internal business perspective, innovation and learning perspective and financial perspective. Balanced scored card give new perspective line beside only financial perspective. Knowledge management efforts typically focus on organizational objectives such as improved performance, competitive advantage, innovation, the sharing of lessons learned, integration and continuous improvement of the organization. Implementing of Information Technology on Knowledge Management can be used to automate and control the process. Learning process as we know is one of three factor for increasing performance. The aim for this research is knowing how far Implementing of Information Technology on Knowledge Management influencing organizational performance.
Impact of Implementation Information Technologyon Accounting Sarjito Surya
International Conference on Engineering and Technology Development (ICETD) 2012: 1st ICETD 2012
Publisher : Bandar Lampung University (UBL)

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Abstract

In recent years business is growing fast and faster and this is the reason for investment in information technology (IT)specially on accounting department. The implementation of an IT improves information flow, reduce costs, establishlinkage with suppliers and reduce response time to customer needs. This paper focuses on a sample Indonesian companies in Bandung, West Java, Indonesia investigates the implementation of IT on accounting, the benefits that users have achieved andthe influence of implementation of IT on accounting.The results indicate a better level on accuracy, better reporting, using accounting software, functionality increasing and last dimension is faster reporting provided by implementation of IT on accounting.
PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT Sarjito Surya; Dedi Rossidi Soetama; Ruly Ruliana
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.253 KB) | DOI: 10.15408/akt.v9i1.3587

Abstract

The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial reports on January to July 2014. The analytical method used is simple regression analysis which consists of classical assumption (autocorrelation test) and test of hypotheses (coefficient of determination and t test).The results from this research there is significantly positve effecting between Earning Power toward Earning Management from autocorrelation test with57.91%.DOI: 10.15408/akt.v9i1.3587
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas Sarjito Surya; Ruly Ruliana; Dedi Rossidi Soetama
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i2.6139

Abstract

A discussion about the influence of cash turnover and inventory turnover toward profitability still shows inconsistencies. Therefore, this study is conducted to know the relationship between the cash turnover and inventory turnover on profitability and also how big the relationship is. This study was conducted at automotive and allied products in periods of 2010 – 2013 with a total study population of 18 (eighteen) companies registered in the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling and acquired 8 (eight) samples of companies. The analysis technique used is multiple linear regressions, both partial (t test) and simultaneous test (F test). The dependent variable is profitability while the independent variable is cash turnover and inventory turnover. The results of this study show both simultaneous and partialtest on cash turnover and inventory turnover do not have a significant effect on profitability.
Disparity Analysis Of Foreign And Domestic Investment Realization In West Bandung Regency 2024 Surya, Sarjito; Ramadhan, Muhammad Mulia; Wahyudin, Dikdik; Somantri, Asep; Sukanta, Tuntun Ariadi
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.430

Abstract

This study aims to analyze the disparity in the realization of Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) across subdistricts in West Bandung Regency in 2024. Investment plays a vital role in supporting regional economic development; however, its distribution tends to be uneven, potentially widening interregional development gaps. This research uses a quantitative descriptive approach, employing secondary data sourced from regional investment reports. To measure investment disparity, the Lorenz Curve is applied, providing a visual representation of inequality in investment distribution among subdistricts. The analysis reveals a notable disparity in both FDI and DDI realization, with investment concentrated in specific subdistricts that possess better infrastructure, accessibility, and economic facilities. These findings highlight the urgency for more inclusive and regionally balanced investment policies to reduce spatial inequality and promote equitable development in West Bandung Regency.
Co-Authors Dedi Rossidi Soetama Dedi Rossidi Soetama Ramadhan, Muhammad Mulia Reza Kurniawan Ruly Ruliana Ruly Ruliana Somantri, Asep Tuntun Ariadi Sukanta Wahyudin, Dikdik