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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 Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha 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
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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Kajian Tentang Akuntansi Lingkungan di Indonesia: Sebuah Studi Literature Martadinata, Sudrajat
Jurnal Global Ilmiah Vol. 1 No. 4 (2024): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v1i4.40

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perkembangan kajian akuntansi lingkungan di Indonesia. Metode yang digunakan adalah studi literature. Dengan melakukan analisis terhadap 24 paper yang terindeks crossref dalam 4 tahun terakhir (2020-2023). Temuan penelitian ini menjelaskan bahwa penerapan akuntansi lingkungan memberikan dampak kepada kinerja lingkungan, profitabilitas, dan nilai perusahaan pada berbagai pihak yang berkepentingan. Temuan ini sekaligus dijadikan sebagai kesimpulan penelitian.
PENINGKATAN KESEJAHTERAAN EKONOMI MELALUI SOCIAL ENTREPRENEURSHIP DI DESA MARENTE Fahlia; Maradita, Fendy; Hardiansyah, Rian; Fathurrahman, Fadli; Anwar; Mandasari, Jayanti; Sugiarto, Aris; Sriyatun; Martadinata, Sudrajat
EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Vol. 1 No. 2 (2024): EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat
Publisher : Cipta Pustaka Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63324/eipm.1v.2i.23

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada pengembangan social entrepreneurship di Desa Marente, Kecamatan Alas, Kabupaten Sumbawa, bertujuan untuk meningkatkan kesejahteraan ekonomi komunitas usaha mikro. Melalui program ini, kami memberikan pelatihan dan pendampingan kepada pelaku usaha mikro mengenai konsep social entrepreneurship, manajemen usaha, dan strategi pemasaran. Metode yang digunakan meliputi ceramah, diskusi kelompok, dan praktik langsung, yang bertujuan untuk membangun keterampilan dan pengetahuan peserta dalam mengelola usaha mereka secara lebih efektif. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta tentang pentingnya inovasi dan tanggung jawab sosial dalam berbisnis. Selain itu, peserta juga mendapatkan akses ke jaringan pasar yang lebih luas dan informasi mengenai sumber daya yang dapat mendukung usaha mereka. Dengan demikian, program ini diharapkan dapat mendorong pertumbuhan usaha mikro yang berkelanjutan dan meningkatkan kesejahteraan ekonomi masyarakat Desa Marente. Keberhasilan inisiatif ini memberikan model yang dapat diterapkan di desa-desa lain yang memiliki potensi serupa, sehingga dapat berkontribusi pada pembangunan ekonomi lokal secara keseluruhan.
Akuntansi Sektor Publik di Indonesia Martadinata, Sudrajat
Jurnal Inovasi Global Vol. 2 No. 6 (2024): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v2i6.106

Abstract

Akuntansi sektor publik memegang peranan krusial dalam pengelolaan keuangan negara dan daerah, terutama dalam upaya mewujudkan transparansi dan akuntabilitas. Peranan akuntansi sektor publik ditujukan untuk memberikan pelayanan publik dalam rangka memenuhi kebutuhan publik. Penelitian ini bertujuan memahami perkembangan dan kondisi akuntansi sektor publik di Indonesia saat ini. Untuk mencapai tujuan penelitian, jenis penelitian kualitatif akan digunakan dalam penelitian ini. Jenis penelitian ini dipilih karena memungkinkan peneliti untuk menggali lebih dalam tentang fenomena yang kompleks dan kontekstual, yang sering kali tidak dapat diukur secara kuantitatif. Dalam melakukan analisis studi literature menggunakan alat bantu typeset.io. Kesimpulan penelitian menyatakan bahwa akuntansi sektor publik di Indonesia sangat dinamis. Di tengah kondisi itu akuntansi sektor publik masih diterapkan dan dibutuhkan untuk mengukur kinerja organisasi.
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 | Full PDF (685.723 KB) | DOI: 10.34209/equ.v20i2.624

Abstract

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.
Bridging Heritage and Finance: Systematic Insights into Financial Reporting for Cultural Assets Sudrajat Martadinata; Tri Satriawansyah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp265-281

Abstract

This study examines the need for a paradigm shift in financial reporting for cultural assets, moving beyond traditional monetary valuation towards a more comprehensive approach. The current reliance on financially-focused accounting frameworks fails to capture the multi-faceted value of cultural heritage, thus creating a gap in accurately representing the social, historical, and cultural significance of these assets. This research aims to explore the key elements of comprehensive reporting, including the integration of non-monetary values, stakeholder engagement, long-term sustainability, technological advancement, and ethical considerations. The research used a qualitative approach, analysing existing literature and frameworks from the Scopus database related to cultural heritage accounting and reporting. Several countries were involved in conducting similar research. The findings revealed the importance of incorporating non-monetary metrics, adopting a stakeholder-centred approach, and utilising technology to improve reporting practices. The research also highlighted the ethical dilemmas inherent in valuing cultural assets and the need for practical tools and methodologies to bridge the gap between theory and practice. The research concludes that a comprehensive approach to financial reporting is essential for effective heritage management, recommending the development of standardised metrics for non-monetary values, context-appropriate reporting frameworks, and ethically sensitive valuation methods. Further research is needed to explore the potential of emerging technologies, address the ethical implications of financial reporting, and create practical
Efisiensi Pengelolaan Anggaran Pembangunan Hutan Desa Sudrajat Martadinata
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.3210

Abstract

Penelitian ini mengeksplorasi peran hutan desa dalam mendukung keberlanjutan ekosistem dan pemberdayaan masyarakat lokal. Tujuan penelitian ini untuk memahami efisiesnsi pengelolaan anggaran dalam membangun hutan desa. Hutan desa, yang dikelola oleh komunitas setempat, memainkan peran penting dalam konservasi keanekaragaman hayati, penyediaan layanan ekosistem, dan peningkatan kesejahteraan ekonomi masyarakat. Metode penelitian meliputi observasi lapangan, dan analisis kebijakan terkait pengelolaan hutan. Hasil penelitian menunjukkan bahwa kearifan lokal dan praktik tradisional yang diterapkan dalam pengelolaan hutan desa berkontribusi signifikan terhadap pelestarian lingkungan dan pengurangan deforestasi. Selain itu, keterlibatan aktif masyarakat dalam pengelolaan hutan meningkatkan rasa kepemilikan dan tanggung jawab, yang berujung pada keberlanjutan jangka panjang. Studi ini menyimpulkan bahwa model pengelolaan hutan berbasis komunitas, yang mengintegrasikan pengetahuan lokal dengan kebijakan nasional, dapat menjadi strategi efektif dalam mencapai tujuan konservasi dan pembangunanberkelanjutan bahwa sinergi, efisiensi, dan konservasi menjadi kunci pengelolaan anggaran pembangunan hutan desa.
EDUKASI DAN PENINGKATAN KEMAMPUAN PAJAK PERANGKAT DESA DALAM MEWUJUDKAN KEPATUHAN DAN KESADARAN PAJAK Akbar, Arya Zulfikar; Hambali, Denny; Rizqi, Reza Muhammad; Syahfitri, Diah Intan; Nurfadliyah, Nurfadliyah; Putri, Novida Halleine; Jibrail, Ahmad; Tryana, Ayu Levia; Sriyatun, Sriyatun; Martadinata, Sudrajat
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24415

Abstract

Tujuan dari inisiatif pengabdian kepada masyarakat ini adalah untuk meningkatkan kepatuhan dan administrasi perpajakan di tingkat desa dengan memberikan pelatihan keterampilan perpajakan kepada perangkat di Kecamatan Lape Kabupaten Sumbawa. Tujuan dari kursus ini adalah untuk membekali para perangkat desa dengan pengetahuan yang komprehensif dan pemahaman mendalam tentang peraturan perpajakan terkait, serta keahlian praktis dalam penghitungan, pemungutan, dan pelaporan pajak. Kurikulum ini menggunakan metode pelatihan interaktif untuk memberikan gambaran menyeluruh tentang peraturan perpajakan dan pengelolaan pajak daerah. Pendekatannya tidak hanya bersifat teoritis, namun juga praktis dan aplikatif. Temuan-temuan program ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemahiran perangkat desa mengenai perpajakan, yang berkaitan erat dengan kemajuan dalam kepatuhan pajak dan efektivitas administrasi perpajakan di tingkat desa. Selain itu, pelatihan ini efektif dalam meningkatkan perspektif positif terhadap kewajiban perpajakan mereka sebagai perangkat desa. Selain itu, tindakan ini menunjukkan bahwa pemberian pendidikan dan pelatihan perpajakan khususnya bagi perangkat desa dapat menjadi langkah sukses dalam meningkatkan prosedur perpajakan yang sah dan efisien di tingkat masyarakat. Pada akhirnya, inisiatif pengabdian kepada masyarakat ini telah memberikan kontribusi signifikan terhadap pemberdayaan perangkat desa sebagai partisipan penting dalam sistem perpajakan daerah di Kecamatan Lape, Kabupaten Sumbawa.
SISTEMATISASI PENERAPAN MACHINE LEARNING DALAM PREDIKSI RISIKO KEBANGKRUTAN PERUSAHAAN: SYSTEMATIC LITERATURE REVIEW Apriani, Meli; Emya Satira; Dwi Wulan Sari; Jusma Wati; Meti Afriyanti; Sudrajat Martadinata
JOURNAL SAINS STUDENT RESEARCH Vol. 4 No. 1 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v4i1.7281

Abstract

This study aims to systematize the development of machine learning applications for predicting corporate bankruptcy risk using a PRISMA-based Systematic Literature Review (SLR). A total of 17 articles published between 2015 and 2025 were analyzed to map research trends, compare algorithm performance, and evaluate the role of financial and non-financial data in prediction models. The findings indicate a clear shift from traditional statistical approaches toward machine learning algorithms such as SVM, Random Forest, ANN, and Deep Neural Networks, which consistently demonstrate higher accuracy across various countries and industries. The integration of Natural Language Processing (NLP), particularly annual report text analysis using BERT, enhances early detection of financial distress. However, challenges remain, including imbalanced data, overfitting risks, and limited model interpretability. These insights contribute to the development of more adaptive bankruptcy prediction models and highlight the importance of incorporating Explainable AI (XAI) to improve model transparency and reliability.
DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR Khotimah, Husnah; Luri Lorensa; Apriliya Maharani; Laila Fitria Ningsih; Adelia; Sudrajat Martadinata
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7400

Abstract

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.
Accounting Implications of Smart Farming for Efficiency and Sustainability: A Systematic Review Sudrajat Martadinata; Arya Zulfikar Akbar; Tri Satriawansyah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4359-4378

Abstract

This study conducts a systematic review to examine the evolving accounting implications of smart farming technologies for enhancing agricultural efficiency and sustainability. Smart farming represents a major shift in agricultural practices through technological innovations that improve productivity and environmental performance. Within this transformation, accounting plays a crucial role in ensuring financial feasibility, sustainability integration, and informed decision-making. The importance of this review lies in its ability to consolidate diverse methodological insights, clarify how accounting practices must adapt, identify gaps in the current literature, and illuminate the strategic implications of technological adoption for investment and risk assessment.Despite its potential, smart farming presents a significant research gap: widespread adoption often overlooks substantial initial capital requirements and ongoing operational costs that traditional accounting struggles to fully capture. Moreover, smart farming relies heavily on data, raising complex challenges concerning data privacy, ownership, security, and the valuation of data as an intangible asset. Environmental and social trade-offs further complicate existing accounting frameworks, which may be ill-equipped to integrate such multidimensional impacts.This review aims to synthesize existing scholarship to understand these emerging accounting implications. It specifically examines how smart farming affects traditional accounting practices, including shifts in cost structures, asset valuation, risk management, and sustainability reporting, while highlighting the opportunities and challenges introduced by new technologies. The methodology consists of a systematic literature search in Scopus using keywords related to “traditional,” “smart farming,” “accounting implications,” “efficiency,” and “sustainability.” Filters were applied for publication years (2015–2025), subject areas (Agriculture and Biological Sciences, Environmental Science, Business, Management and Accounting), and document type (Article). After abstract screening, 96 articles were selected for full-text review.Key findings indicate that smart farming redefines agricultural accounting, requiring broader integration of environmental, social, and governance dimensions. Adoption demands granular cost tracking, updated reporting frameworks, and robust risk management approaches. Future research should refine accounting models, create new sustainability metrics, employ interdisciplinary methods, and conduct regional comparative studies to support context-specific best practices.
Co-Authors ADELIA Agus Wahyudi Akbar, Arya Zulfikar Akbar, Arya Zulfikar Anwar Apriani, Meli Apriliya Maharani Arya Zulfikar Akbar Dwi Wulan Sari Eka Haryanti Emya Satira Fadli Faturrahman Fadli Faturrahman Fahlia Fathurrahman, Fadli Fitriani, Nurida 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 Maharani, Deli 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