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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 Cafetaria Riset Akuntansi (RISTANSI) Jurnal Manajemen dan Bisnis Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Riset Manajemen Jurnal Riset Kajian Teknologi dan Lingkungan

Sudrajat Martadinata

Universitas Teknologi Sumbawa

Author-ID : 2476719

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KEKAYAAN ITU "TAMPAK" SEPERTI BINTANG Sudrajat Martadinata; Made Sudarma; Roekhudin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 1 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.2.1.2014.51-60

Penelitian ini bertujuan untuk untuk mengungkap makna kekayaan yang terkandung dari “Istana Dalam Loka” dalam pandangan para pemerhati budaya Sumbawa. Penelitian ini menggunakan etnografi ala spradley sebagai metode. Temuan yang dihasilkan ialah bahwa kekayaan itu merupakan alat untuk lima hal. Kekayaan merupakan alat untuk beribadah kepada Tuhan, alat untuk menjaga hubungan baik dengan alam, alat untuk untuk menjaga hubungan baik dengan sesama manusia, alat untuk mendapatkan ilmu pengetahuan dan alat untuk memperoleh kesejahteraan hidup lahir batin.

Memahami kejahatan akuntansi di indonesia Sudrajat Martadinata
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Abstrak Tujuan penelitian ini untuk memahami kejahatan akuntansi yang terjadi di Indonesia, menurut mahasiswa program studi akuntansi Universitas Teknologi Sumbawa. Penelitian ini dalam jenis kualitatif dengan pendekatan fenomenologi, melalui beberapa tahapan analisa yakni: noema, epoche, noesis, intentional analysis, dan eidetic reduction. Kesimpulan dari penelitian ini bahwa di dalam memahami kejahatan akuntansi di Indonesia meurut mahasiswa akuntansi UTS sangat bergantung kepada dua faktor penting: 1) Ilmu akuntansi, 2) Moral manusia. Abstract The objective of this research was to construe the meaning of accountancy crime that happened in Indonesia, based on the thought of students of accountancy program of Sumbawa University of Technology. The research was qualitative with phenomenology approach, through some steps of analysis; noema, epoche, noesis, intentional analysis and eidetic reduction. The conclusion of this research showed that the mean plethora of accountancy crime cases which happened in Indonesia strongly depends on two important factors: 1) science of accountancy, 2) human’s moral.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN Sri Wayuni; Sri Andriani; Sudrajat Martadinata
Journal of Management and Business Vol 1 No 2 (2018)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio (CR), debt to equity ratio (DER) dan total asset turnover (TATO) terhadap profitabilitas perusahaan manufaktur di BEI tahun 2013-2015. Metode analisis yang digunakan yaitu metode kuantitatif deskriptif dan untuk mengetahui pengaruh rasio-rasio keuangan terhadap profitabilitas perusahaan menggunakan metode data panel dengan fixed effect (FE). Jumlah populasi adalah sebesar 143 perusahaan manufaktur, sedangkan sampel yang di dapatkan sesuai dengan kriteria pengambilan sampel (purposive sampling) adalah sebanyak 16 perusahaan. Hasil penelitian ini menunjukkan bahwa variabel (current ratio (CR) dan debt to equity ratio (DER) berpengaruh negatif terhadap return on asset (ROA), sedangkan total asset turnover (TATO) berpengaruh positif terhadap return on asset (ROA). Secara bersama-sama CR, DER dan TATO berpengaruh terhadap ROA akan tetapi hanya 55.15% variabel ROA dapat dipengaruhi oleh variabel CR, DER dan TATO secara bersama-sama. Kata Kunci : CR, DER, TATO dan ROA.

Memahami Arti Laba melalui “Semak” Sudrajat Martadinata; Deddy Suprapto
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.

MAKNA TRADISI PONAN BAGI PENGEMBANGAN PENDIDIKAN AKUNTANSI Sudrajat Martadinata; Fadli Faturrahman
RISTANSI: Riset Akuntansi Vol 2 No 2 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 2, Desember 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

The purpose of this research is to discover the significance of the Ponan tradition for the advancement of accounting education. The study was carried out in Poto Village, Moyo Hilir District, Sumbawa Regency. Purposive Sampling was used to identify the informants under the study. Ethnographic method was used as a data analysis tool. The Ponan tradition is divided into three meanings: gratitude, kinship, and fertility. The implication can be used as a guideline when developing an accounting education curriculum based on local wisdom.

TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA Sudrajat Martadinata; Arya Zulfikar Akbar
EQUITY Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

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.

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

EVALUASI TINGKAT KESEHATAN BANK SYARIAH DENGAN INOVASI METODE KOMBINASI CAMELS DAN RGEC (STUDI PADA BANK NTB SYARIAH TAHUN 2018-2020) Linda Mayasari1 Mayasari; Muhammad Hilmy Alfaruqi; Sudrajat Martadinata
Jurnal TAMBORA Vol. 6 No. 1 (2022): EDISI 15
Publisher : Wakil Rektor 3, Direktorat Pengabdian kepada Masyarakat dan Publikasi, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/jt.v6i1.1548

The growth of Islamic banking in Indonesia continues to increase every year. The increase can be seen from the growth of Third Party Funds (TPF), increasingly open market penetration, Islamic banking literacy has also expanded, and the total assets of both Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) continue to grow every year Amidst growing inclusivity (openness) of the sharia banking industry, increasingly adding alternatives to the public to have banking services and products that are in accordance with social and economic preferences. It is very important for the Islamic banking industry to maintain operational soundness in accordance with regulatory provisions, in this case Bank Indonesia and the Financial Services Authority (OJK), in addition to balancing profitability and capable and evaluative lending. The bank soundness assessment method continues to develop, there are two methods used in this research, the first method is CAMELS (Capital-Assets quality Management-Earning-Liquidity-Sensitivity to market risk) in accordance with BI regulation No.6/10/PBI/2004. The second method is the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) method. This research is a type of descriptive research with a quantitative approach. The object of this research is the financial statements for three periods, namely 2018 to 2020. The data collection technique in this study is by reviewing the financial statements released by audits from public accountants and company records or documents. The research location is at Bank NTB Syariah. This study aims to determine the soundness of Bank NTB Syariah with the innovative combination method of CAMELS and RGEC.

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.

Bantahan Atas Hexagon Fraud Theory Sudrajat Martadinata; Eka Haryanti; Fadli Faturrahman
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 2 (2023): Juni : 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.

Co-Authors Agus Wahyudi Anwar SA Arya Zulfikar Akbar Ayu Levia Tryana Eka Haryanti Fadli Faturrahman Jayanti Mandasari Linda Mayasari1 Mayasari Made Sudarma Muhammad Aldi Muhammad Hilmy Alfaruqi Nurfadliyah Nurfadliyah Putri Reno Kemala Sari Rina Komala Roekhudin, Roekhudin Sri Andriani Sri Wayuni Suprapto, Deddy

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