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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal TAMBORA Jurnal Equity IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi dan Bisnis Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cafetaria Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Riset Akuntansi (RISTANSI) Jurnal Manajemen dan Bisnis Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Riset Manajemen Journal of Mandalika Literature Jurnal Sains Student Research Jurnal Global Ilmiah Jurnal Inovasi Global Jurnal Riset Kajian Teknologi dan Lingkungan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Equity

Martadinata, Sudrajat

Universitas Teknologi Sumbawa

Author-ID : 951052

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PERLAKUAN PENERAPAN AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH DI RSUD ASY-SYIFA SUMBAWA BARAT Muhammad Aldi; Sudrajat Martadinata
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.846

Environmental accounting is a record of environmental costs as a company's responsibility for the environment around the company which is isolated by company waste. The purpose of this study was to determine the application and disclosure of environmental accounting in waste management at the Asy-Syifa Regional General Hospital, West Sumbawa. The type of research used in this research is descriptive qualitative research. Based on the results of research conducted, the West Sumbawa Asy-Syifa Regional General Hospital has not implemented environmental accounting as a whole. Environmental activities carried out by the West Sumbawa Asy-Syifa Regional General Hospital are waste management activities resulting from hospital operational activities. The Asy-Syifa West Sumbawa Regional General Hospital has not implemented environmental accounting in theory, but has implemented it in practice. West Sumbawa Asy-Syifa Hospital does not have a special budget for environmental costs, but the budget for these costs is recorded as a whole in the Hospital Budget Realization Report.

ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG Fadli Faturrahman; Sudrajat Martadinata
Jurnal Riset Kajian Teknologi dan Lingkungan Vol. 4 No. 2 (2021): Jurnal Riset Kajian Teknologi dan Lingkungan
Publisher : LPPM Universitas Samawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/jrktl.v4i2.451

This research aims to find out the internal control system of merchandise inventory that the company applies in terms of internal control elements in accordance with the Committee of Sponsoring Organization.Analytical methods that research uses in analyzing, using qualitative methods with a literature study approach.The results showed that the internal control system of trade goods inventories implemented by the company was working well.The application of an internal control system for the supply of merchandise applied by the company related to the five elements of internal control based on the Committee of Sponsoring Organization, namely the environment of control, risk assessment, control activities, information and communication, and supervision, as a whole can be concluded that the application is effective.

Bantahan Atas Hexagon Fraud Theory Sudrajat Martadinata; Eka Haryanti; Fadli Faturrahman
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 2 (2023): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

This paper aims to understand reality in the private sector. The reality that we encounter is very strong in providing a rebuttal to the Hexagon Fraud Theory. Taken from a movie scene entitled In The Heart of The Sea (2015). Using a dramaturgical research method with a performance approach. The results of this study enrich the diversity of fraud theory which provides an antithesis of even the latest fraud theory. Various factors that cause fraud are mentioned in various theories. All of them are perfectly refuted when we analyze the reality we encounter.

PENCEGAHAN PENYEBARAN VIRUS CORONA DI KABUPATEN SUMBAWA Wahyudi, Agus; Martadinata, Sudrajat; Levia Tryana, Ayu; Mandasari, Jayanti; Nurfadliyah, Nurfadliyah; Reno Kemala Sari, Putri; Komala, Rina
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2022): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Sumbawa Regency is one of the ten districts/cities in the West Nusa Tenggara Province. As of April 20, 2020, 8 people have tested positive for the corona virus. The spread of the corona virus has made lecturers of the Accounting Study Program and the Management Study Program of the Faculty of Economics and Business, University of Technology of Sumbawa, to contribute by distributing masks and promoting healthy lifestyles in the face of the spread of the corona/Covid-19 virus. The activity was carried out around Jalan Setia Budi, Seketeng Market Area, and several points in the Sumbawa District.

MEMAHAMI SUASANA DILEMATIS ANTARA HUTAN DAN UANG MELALUI SEMIOTIKA AKUNTANSI Sudrajat Martadinata
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1400

Tulisan ini bertujuan untuk memahami bagaimana suasana dilematis antara hutan dan uang. Melakukan analisis atas lirik-lirik lagu berjudul Ketika Ku Pulang yang dipopulerkan oleh Katon Bagaskara pada era 90-an. Berdasarkan tahapan analisis semiotika Roland Bartes, dihasilkan temuan menarik berikut. Secara denotatif menjelaskan tentang situasi hutan yang rusak membawa akibat kepada panasnya bumi, dan punahnya ekosistem. Secara konotatif ditemukan falsafah bahwa hutan adalah sumber kehidupan. Maka dalam suasana yang dilematis, ketika kita diminta untuk memilih antara hutan dan uang. Berdasar konteks penelitian ini yang harus menjadi pilihan utama kita ialah menjaga hutan agar tetap lestari.

Revitalisasi Tradisi Ponan sebagai Strategi Meningkatkan Pendapatan Asli Desa Melalui Kearifan Lokal :Pengabdian Masyarakat Sudrajat Martadinata; Tri Satriawansyah
Jurnal Pengabdian kepada Masyarakat Cahaya Mandalika (Abdimandalika) Vol. 5 No. 2 (2024): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/abdimandalika.v5i2.4168

This community service aims to design a strategy for the revitalization of the Ponan Tradition in Poto Village, Sumbawa, West Nusa Tenggara, as an effort to preserve culture and empower the community's economy. The Ponan tradition, a traditional ceremony that is rich in noble values, has the potential to be developed as a cultural tourist attraction and source of genuine village income. However, the condition of the existing PADes is still poor and the lack of innovation in managing traditions is a challenge that needs to be overcome. This program focuses on several main activities, namely: preparing a comprehensive and sustainable Ponan Tradition revitalization strategy, increasing community understanding and appreciation of cultural values and local wisdom, establishing creative economic business units based on the Ponan Tradition, increasing Village Village through the development of culture-based tourism, and development of collaborative networks between village government, community, academics and the private sector. Innovation and creativity are applied in tourism product development, event management and marketing, by utilizing digital technology and local wisdom. The expected benefits of this program include: increasing community understanding and appreciation of the Ponan Tradition, the formation of creative economic business units, increasing PADes, building cooperation networks, and realizing sustainable village development. Through the revitalization of the Ponan Tradition, it is hoped that the welfare of the people of Poto Village can increase and this tradition can be preserved for future generations.

Memahami Arti Laba melalui “Semak” Martadinata, Sudrajat; Suprapto, Deddy
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 2 No. 2 (2018): Oktober
Publisher : Universitas Pendidikan Ganesha

Memahami Arti Laba Melalui “Semak” dipilih sebagai judul karena; Pertama, kata “semak” adalah akronim dari Semiotika Akuntansi. Kita akan melihat bagaimana wajah akuntansi (arti laba) jika ditinjau dari sudut pandang semiotika. Kedua, “semak” memiliki makna literal yang berhubungan dengan objek penelitian ini yaitu Perusahaan Kehutanan sehingga akronim dan objek penelitian memiliki relasi makna. Objek penelitian adalah PT Bumi Teknokultura Unggul Tbk yang telah terdaftar di Bursa Efek Indonesia (BEI). Tujuan penelitian ini untuk memahami arti laba yang disajikan dalam laporan tahunan mereka. Pengumpulan data dengan teknik dokumentasi, Dokumentasi dilakukan dengan mengunduh annual report PT Bumi Teknokultura Unggul Tbk. Fokusnya menganalisis narrative text tentang keseluruhan kondisi perusahaan pada akhir periode akuntansi. Narrative text dianalisa dengan pendekatan semiotika. Hasil penelitian ini menemukan arti laba adalah kesungguhan, prestasi, dan eksistensi diri sebuah perusahaan. Melalui semiotika akuntansi dengan makna kesungguhan, prestasi, dan eksistensi diri sebuah perusahaan diharapkan dapat memperkuat komunikasi bisnis secara intensif.

TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA Martadinata, Sudrajat; Akbar, Arya Zulfikar
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.624

This study aims to determine the form of transparency and financial accountability at the Coin Foundation Sumbawa. Using a qualitative approach with qualitative data analysis techniques as well. Where we collect data directly plunge into the field. Interviewing informants, studying the literature, and doing triangulation of sources, data, and research time. Our successful research result concludes that the Sumbawa Coin Foundation utilizes print and online media as a means of effective, efficient, transparent and accountable information dissemination.

Kajian Literatur Standar Akuntansi dan Pedoman Pelaporan Keuangan Partai Politik di Indonesia Sudrajat Martadinata; Arya Zulfikar Akbar; Tri Satriawansyah
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4953

This research is motivated by the importance of accountability and transparency in the financial governance of political parties in Indonesia, which is an important foundation for a healthy democracy, but there is still a significant gap between existing regulations and financial reporting practices. The purpose of this study is to identify and review various accounting standards and financial reporting guidelines that have been implemented or proposed for political parties in Indonesia, analyze the conformity between political party financial reporting practices and the principles of accountability and transparency in public financial governance, and identify challenges and gaps in the implementation of political party financial reporting standards based on findings from academic and policy literature. The research method involves in-depth analysis with a literature review scoping approach. The results of the study indicate that in political party financial reporting, there are SAK and SAP that are applied, transparency and accountability are needed in their management, and understanding the challenges and gaps in the implementation of political party financial reporting standards. In conclusion, to improve accountability and transparency, this study recommends the development of special accounting standards for political parties, strengthening transparent regulations and audit mechanisms, increasing independent supervision, and increasing awareness of accountability. By systematically addressing these challenges, political parties can improve their effectiveness as democratic entities and contribute to the progress of society as a whole

Identifikasi Partisipatif Sumber Pendapatan Asli Desa Berkelanjutan: Pengabdian Masyarakat di Desa Batu Tering Sudrajat Martadinata; Tri Satriawansyah
Jurnal Pengabdian kepada Masyarakat Cahaya Mandalika (Abdimandalika) Vol. 6 No. 1 (2025): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/abdimandalika.v6i1.4954

Participatory identification activities for sustainable Village Original Income sources in Batu Tering Village have successfully identified local potentials that are relevant to the principles of sustainability, such as the development of ecotourism and local products, which have the potential to increase village income. This participatory approach increases community awareness and participation in the management of village resources, as well as strengthening the governance of Village-Owned Enterprises that are more transparent and accountable. Thus, this activity not only has the potential to increase Village-Owned Enterprises, but also to create a conducive ecosystem for sustainable and inclusive village development, where the community has a sense of ownership and responsibility for the progress of their village. Increasing community awareness and knowledge about the importance of BUMDes must continue to be carried out, involving various stakeholders

Co-Authors ADELIA Agus Wahyudi Akbar, Arya Zulfikar Akbar, Arya Zulfikar Anwar Apriani, Meli Apriliya Maharani Dwi Wulan Sari Eka Haryanti Emya Satira Fadli Faturrahman Fadli Faturrahman Fahlia Fathurrahman, Fadli Hambali, Denny Hardiansyah, Rian Irawati Irawati Jibrail, Ahmad Jusma Wati Khotimah, Husnah Komala, Rina Laila Fitria Ningsih Levia Tryana, Ayu Linda Mayasari1 Mayasari Luri Lorensa Made Sudarma Mandasari, Jayanti Maradita, Fendy Meti Afriyanti Muhammad Aldi Muhammad Hilmy Alfaruqi Nurfadliyah, Nurfadliyah Nurjihadi, Muhammad Putri Reno Kemala Sari Putri, Novida Halleine Rizqi, Reza Muhammad Roekhudin, Roekhudin Sarah, Varadika Sri Andriani Sri Wayuni Sriyatun Sriyatun Sriyatun, Sriyatun Sugiarto, Aris Suprapto, Deddy Syahfitri, Diah Intan Tri Satriawansyah Tryana, Ayu Levia

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