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All Journal Jurnal JSIKA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pariwisata CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Masyarakat Merdeka (JMM) Develop J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Administrasi dan Manajemen DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Layanan Masyarakat (Journal of Public Service) Infotech: Jurnal Informatika & Teknologi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Technology and Informatics (JoTI) GREENOMIKA JUSTIN (Jurnal Sistem dan Teknologi Informasi) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Jurnal Sistem Informasi Universitas Dinamika BIP'S : Jurnal Bisnis Perspektif Akuntansi'45 Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Trends Economics and Accounting Research Jurnal Masyarakat Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Tekmulogi: Jurnal Pengabdian Masyarakat SmartComp Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat CandraRupa: Journal of Art, Design, and Media SWARNA: Jurnal Pengabdian Kepada Masyarakat EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Meraki: Journal of Creative Industries Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Pariwisata
Martinus Sony Erstiawan
Universitas Dinamika
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Pelatihan Tools AI bagi Siswa SMK sebagai Upaya Peningkatan Kompetensi Digital dan Kesiapan Kerja Tri Sagirani; Darwin Yuwono Riyanto; Mochammad Arifin; Yosef Richo Adrianto; Pradita Maulidya Effendi; Martinus Sony Erstiawan
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2025): September : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v2i3.2069

Abstract

The digital competency gap between vocational school graduates and the rapidly evolving demands of modern industry has become a pressing issue in today’s workforce. One of the main challenges lies in the limited digital literacy and insufficient practical skills of students, particularly in applying Artificial Intelligence (AI) tools to support productivity and creativity. This situation hinders the readiness of graduates to compete in an AI-driven labor market, where innovation and technological adaptability are essential. To address this challenge, a training program was designed for vocational high school students at Darma Siswa Sidoarjo with the primary objective of enhancing both their conceptual understanding and practical competencies in the utilization of AI technologies. The program adopted the Participatory Action Research (PAR) method, emphasizing collaboration and active engagement between trainers and students. It was conducted through a series of interactive workshops that combined theoretical introductions with hands-on practice. Students were guided to explore AI-based platforms such as Ideogram for visual creativity, PixVerse for multimedia production, and Suno for AI-generated music. To evaluate the effectiveness of the program, pre-test and post-test instruments were used, focusing on the dimensions of knowledge, technical skills, and student confidence in using AI tools. The findings revealed that students initially demonstrated minimal awareness and limited practical ability in AI applications, as reflected in the pre-test results. However, post-test data showed a significant improvement not only in their technical proficiency but also in their enthusiasm to further explore AI technologies. Moreover, students gained increased confidence in producing creative outputs, transforming their role from passive consumers of digital tools into active and competent content creators. In conclusion, this participatory and practice-oriented training model effectively bridges the digital competency gap, enhances students’ job readiness, and fosters an innovative mindset.
Peningkatan Kompetensi Digital Akuntansi Siswa SMK Melalui Pelatihan Microsoft Access Arifin, Mochammad; Erstiawan, Martinus Sony; Sagirani, Tri; Riyanto, Darwin Yuwono; Adrianto, Yosef Richo
JMM - Jurnal Masyarakat Merdeka Vol 8, No 2 (2025): NOVEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v8i2.195

Abstract

Kegiatan pengabdian masyarakat ini dilatarbelakangi oleh rendahnya pemahaman siswa SMK di Sidoarjo dalam memanfaatkan Microsoft Access untuk pencatatan dan pelaporan akuntansi. Kondisi tersebut membatasi kemampuan mereka dalam mengelola data keuangan secara sistematis dan akurat. Tujuan kegiatan ini adalah meningkatkan kompetensi peserta dalam menggunakan Microsoft Access sebagai perangkat lunak berbasis basis data yang mendukung pembelajaran dan praktik akuntansi. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis praktik melalui tahapan pre-test, penyampaian materi, pendampingan, dan post-test. Evaluasi dilakukan menggunakan instrumen skala Likert terhadap 35 peserta untuk mengukur peningkatan kemampuan awal dan akhir. Hasil menunjukkan adanya peningkatan signifikan pada seluruh indikator, dengan nilai rata-rata pre-test sebesar 1,32 (kategori sangat tidak mampu) dan post-test sebesar 3,80 (kategori mampu). Peningkatan tertinggi terjadi pada kemampuan membangun relasi antara tabel dan form 2,95 poin serta pada aspek keyakinan memiliki keunggulan kompetitif 2,89 poin. Temuan ini menunjukkan bahwa pelatihan ini efektif dalam meningkatkan keterampilan akuntansi berbasis teknologi sekaligus memperkuat kepercayaan diri peserta. Kegiatan ini berkontribusi pada penguatan kapasitas sumber daya manusia di bidang akuntansi digital serta mendorong peningkatan literasi teknologi di lingkungan sekolah kejuruan.
EVALUASI LABA PER PRODUK DAN KESELURUHAN DENGAN PENENTUAN HARGA POKOK PRODUKSI JOINT COSTING PADA UMKM KERUPUK RAMBAK DWI DJAYA Kurniawati, Nurul Diyah; Soebijono, Tony; Erstiawan, Martinus Sony
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2403

Abstract

ABSTRACT The purpose of this study is to evaluate the profit per product and overall by determining the joint costing cost of production. The method used is to classify costs, identify joint costs, identify costs after split off point per product, calculate joint cost allocation using the relative selling value method, calculate cost of goods manufactured, and calculate profit and loss per product and company profit and loss. The data used in this study is 2021 data. The results of this study have identified the classification of costs incurred, resulting in joint costs, costs after split off point per product, joint cost allocation using the relative selling value method per product. In addition, it produces product cost per unit and cost of production report for one period, as well as generates profit and loss report per product for both cowhide rambak crackers and buffalo skin rambak crackers and produces a one-period income statement. In the profit evaluation, information is produced, namely the products that generate the highest sales are 250 gram cowhide and buffalo skin rambak crackers, the products that produce the lowest sales are 500 gram cowhide rambak crackers and 150 gram vegetable rambak. In addition, the product that generates the highest profit is the 250 gram beef skin rambak cracker product, and the product that produces the lowest profit is the 150 gram vegetable rambak product (loss). Keywords: profit evaluation, cost of production, joint costing, rambak crackers, UMKM Kerupuk Rambak Dwi Djaya ABSTRAK Tujuan dari penelitian ini adalah untuk mengevaluasi laba per produk dan keseluruhan dengan penentuan harga pokok produksi joint costing. Metode yang digunakan adalah mengklasifikasikan biaya-biaya, mengidentifikasi biaya bersama, mengidentifikasi biaya setelah split off point per produk, menghitung alokasi biaya bersama menggunakan metode nilai jual relatif, menghitung harga pokok produksi, serta menghitung laba rugi per produk dan laba rugi perusahaan. Data yang digunakan dalam penelitian ini adalah data tahun 2021. Hasil dari penelitian ini telah mengetahui klasifikasi biaya-biaya yang terjadi, menghasilkan biaya bersama, biaya setelah split off point per produk, alokasi biaya bersama menggunakan metode nilai jual relatif per produk. Selain itu, menghasilkan harga pokok produk per unit dan laporan harga pokok produksi satu periode, serta menghasilkan laporan laba rugi per produk baik untuk produk kerupuk rambak kulit sapi maupun produk kerupuk rambak kulit kerbau dan menghasilkan laporan laba rugi satu periode. Dalam evaluasi laba menghasilkan informasi yaitu produk yang menghasilkan penjualan tertinggi adalah produk kerupuk rambak kulit sapi dan kulit kerbau ukuran 250 gram, produk yang menghasilkan penjualan terendah adalah produk kerupuk rambak kulit sapi ukuran 500 gram dan rambak sayur ukuran 150 gram. Selain itu, produk yang menghasilkan laba tertinggi adalah produk kerupuk rambak kulit sapi ukuran 250 gram, serta produk yang menghasilkan laba terendah adalah produk rambak sayur ukuran 150 gram (rugi). Kata Kunci: evaluasi laba, harga pokok produksi, joint costing, kerupuk rambak, UMKM Kerupuk Rambak Dwi Djaya
Pemanfaatan Teknologi Digital dalam Pembekalan Kewirausahaan Siswa SMA sebagai Upaya Meningkatkan Kemandirian Ekonomi di Era Digital Wulandari, Sri Hariani Eko; Erstiawan, Martinus Sony
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 3 No. 4 (2025): November : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v3i4.1735

Abstract

Afrianto, A., Parjito, P., Rahma, E. A., & ... (2023). Rintisan desa cerdas: Penguatan literasi digital bagi Karang Taruna Neba. Prosiding Seminar.... https://e-journal.unmas.ac.id/index.php/senadiba/article/view/8417 Akbarinasasi, A., & Panduwinata, L. F. (2023). Pengaruh pengetahuan kewirausahaan, social skill, dan peluang usaha terhadap keberhasilan usaha angkringan. Nomicpedia: Journal of .... https://journal.inspirasi.or.id/nomicpedia/article/view/232 Anisti, A., Sidara, S., Veranus, V., & Imran, M. S. (2024). Tantangan literasi digital generasi Z: Kajian systematic literature review. Media Bahasa, Sastra, dan Budaya Bahana, 30(2), 152–161. https://doi.org/10.33751/wahana.v30i2.11870 Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 1–13. https://doi.org/10.20885/jsb.vol20.iss1.art1 Erstiawan, M. (2021a). Good corporate governance penyelenggara pendidikan dalam perspektif agency theory. Majalah Ekonomi, 26(1), 40–51. https://doi.org/10.36456/majeko.vol26.no1.a3952 Erstiawan, M. (2021b). Kepatuhan emiten dalam taksonomi extensible business reporting (XBRL). CAPITAL: Jurnal Ekonomi dan Manajemen, 5(1), 71–85. https://doi.org/10.25273/capital.v5i1.10308 Erstiawan, M. S. (2024). Menggali potensi diri bisnis santripreneur berbasis bimbingan teknis. ADIMA Jurnal Awatara Pengabdian Kepada Masyarakat, 2(4), 11–18. https://doi.org/10.61434/adima.v2i4.238 Erstiawan, M. S., & Y. R. (2022). Implikasi corporate social responsibility dalam perspektif akuntansi pada subsektor telekomunikasi. Jurnal Sosial Sains, 2(2), 385–396. https://doi.org/10.36418/sosains.v2i2.343 Erstiawan, M. S., et al. (2021). Efektivitas strategi pemasaran dan manajemen keuangan pada UMKM roti. Dikemas, 5(1), 57–61. https://doi.org/10.32486/jd.v5i1.574 Hodsay, Z. (2021). Pengaruh manajemen keuangan keluarga dan hasil belajar kewirausahaan pada era pandemi Covid-19 terhadap motivasi berwirausaha. Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi, 5(1), 91–103. https://doi.org/10.31851/neraca.v5i1.5890 Kartini, T. M., Suhendra, S., Tan, E., & ... (2024). Pelatihan pengelolaan SDM di era digital pada Karang Taruna dan usaha kecil di Provinsi Jawa Barat. SABAJAYA Jurnal .... https://journal.sabajayapublisher.com/index.php/jpkm/article/view/346 Mendari, A. S., & F. S. (2019). Hubungan tingkat literasi dan perencanaan keuangan. Jurnal Moduk, 31(2), 227–240. Naufal, H. A. (2021). Literasi digital. Perspektif, 1(2), 195–202. https://doi.org/10.53947/perspekt.v1i2.32 Nurcahyawati, V., Wulandari, S. H. E., & Sutomo, E. (2020). Penerapan urun daya berbasis internet untuk pemenuhan bahan baku pada usaha kecil menengah (UKM) batik Sidoarjo dan UKM Mekar Sari Surabaya. Jurnal Pengabdian Kepada Masyarakat, 26(2), 84. https://doi.org/10.24114/jpkm.v26i2.16829 Oetama, S. (2022). Orientasi kewirausahaan terhadap keunggulan dalam bersaing. 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Customer Satisfaction, Social Influence, and Facilitating Conditions Affecting Use Behavior in Ride-Hailing Sutomo, Erwin; Sulistiowati, Sulistiowati; Nurcahyawati, Vivine; Erstiawan, Martinus Sony; Ayuningtyas
Journal of Technology and Informatics (JoTI) Vol. 7 No. 2 (2025): Vol. 7 N. 2 (2025)
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/joti.v7i2.1222

Abstract

The rapid expansion of online ride-hailing services has transformed urban mobility; however, sustaining user engagement remains a major challenge due to the interplay of psychological and technical factors. Despite widespread adoption, the determinants influencing users’ continued use of such applications remain inconsistent and not fully understood. Therefore, this study examines the effects of Customer Satisfaction (CS), Social Influence (SI), and Facilitating Conditions (FC) on Use Behavior (UB) of online transportation applications, with Behavioral Intention (BI) as a mediating variable. The research was conducted in Surabaya with 150 active users of online ride-hailing services, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that FC significantly affects both BI and UB, while CS and SI have significant positive effects on BI but not directly on UB. Moreover, BI is identified as the strongest predictor of UB and acts as a significant mediator in the relationships CS → BI → UB, SI → BI → UB, and FC → BI → UB. These results highlight the central role of intention in linking psychological and technical factors to actual use behavior. The study suggests that service providers enhance customer satisfaction, utilize social influence, and strengthen facilitating conditions to sustain user engagement.
Work Table Product Design Of Multifunctional Work Table For Workers In Limited Space (Case Study: Puri Surya Jaya Cluster, Sidoarjo) Arvin Ray Anggasta; Yosef Richo Adrianto; Darwin Yuwono; Martinus Sony Erstiawan
Meraki: Journal of Creative Industries Vol. 2 No. 01 (2024): Exploring the Potential of Creative Economy through Locally-Based Product Desi
Publisher : Fakultas Industri Kreatif Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/meraki.v2i01.6987

Abstract

A work desk is a piece of furniture used in the daily life of an employee in an office. Work desks require a large enough space for computers, laptops, and writing, offices located in large buildings have no problem in the size of the room for a special work desk but offices located at home cannot provide enough space for work desks because of the narrow space, therefore home offices use small minimalist desks to save space. To answer the lack of a narrow home office workspace, a multifunctional work desk product was designed that can save space. The making of this multifunctional table is intended to help in work, especially in home offices because of its simple design and smaller dimensions that save space and are easy to move.
Design and Cost Estimation of Modern Angkringan Cart Darwin Yuwono Riyanto; Hardman Budiarjo; Mochamad Farkhan Syahtoni; Martinus Sony Erstiawan
Meraki: Journal of Creative Industries Vol. 3 No. 01 (2025): Sustainable Innovation in Creative Industry Through Craft and Design
Publisher : Fakultas Industri Kreatif Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/meraki.v3i01.7451

Abstract

This research aims to develop an angkringan cart design derived from traditional angkringan inspiration to become modern, then parse the estimated manufacturing costs. The design concept combines traditional and modern elements using a three-wheeled motorcycle to increase mobility and appeal to millennials. The method used is descriptive qualitative with data collection techniques through interviews, observations, and literature studies. The results showed that the modern angkringan cart based on a three-wheeled motorcycle has a minimalist, aesthetic, and efficient design. The materials used include hollow iron, aluminium plate, and wood to ensure durability. Red, yellow, and white colours were chosen to increase visual appeal and branding. The estimated cost of making the cart includes the cost of purchasing a motorcycle, materials, painting, accessories, labour services, as well as unexpected expenses, with a total budget of around IDR 50,500,000. This design offers high flexibility in mobility and operational efficiency. Further studies can evaluate the effectiveness of the design and maintenance over a period of time to improve the performance of modern angkringan carts.
Inovasi Produk, Kreatifitas Iklan Dan Brand Trust Mendorong Keputusan Pembelian Santoso, Rudi; Erstiawan, Martinus Sony; Kusworo, Angen Yudho
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14369

Abstract

This research was conducted to reveal consumer behavior in terms of smartphone purchase decisions. The study tries to reveal consumer behavior in terms of deciding on product purchases, especially OPPO brand smartphones. The level of brand trust, innovation, ad creativity, and ad effectiveness are thought to influence consumer decisions in purchasing OPPO brand smartphones. The results showed that Product Innovation (X1), Ad Creativity (X2) and Ad Effectiveness (X3) had a significant effect with each value of β being 0.091; 0.589; and 0.580. Meanwhile Brand Trust (X4) has a negative effect on purchasing decisions. R2 value indicates 0.673, which means that the four variables simultaneously influence 67.3% of the purchasing decision (Y).
Digital Marketing Dan Brand Image Terhadap Intensi Pembelian Produk Susu Murni Santoso, Rudi; Fianto, Achmad Yanu Alif; Erstiawan, Martinus Sony
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 1 (2023): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i1.18163

Abstract

Research aim : This study aims to measure digital marketing and brand image that can affect the purchase intention of pure flavored implant products (Sura's). Design/Methode/Approach : This study uses a survey research model Research Finding : The results of the study show that digital marketing and brand image have a significant effect on purchase intention. Theoretical contribution/Originality : This research also proves that digital-based marketing activities through Marketpalce and social media are very effective during the pandemic. Practitionel/Policy implication : digital marketing and brand image play a role in increasing sales. to increase the sales intention of these products, the management must improve digital marketing. Research limitation : This research only focuses on two variables, namely digital marketing and brand image.
Co-Authors A. B. Tjandrarini Achmad Arrosyidi Achmad Yanu Aliffianto Agile Jaunty Christy Akhmad Yogie Aldi Irwantono Saputra Angesti, Dyan Anita Permatasari Anjik Sukmaaji Antok Supriyanto Ari Setyo Budiono Arridho, Umair Mustaurid Arridho, Umair Mustaurid Arvin Ray Anggasta Ayuningtyas Ayuningtyas Bali, Mustafa Bima Satria Utama Binawati, Lilis Budi Wiranata Sihombing Budiono, Ari Setyo Budiono, Ari Setyo Candraningrat, Candraningrat Christy, Agile Jaunty Christy, Agile Jaunty Darwin Yuwono Darwin Yuwono , Riyanto Darwin Yuwono Riyanto, Darwin Yuwono Effendi, Pradita Maulidya Era Norma Hidayah Erwin Sutomo Fania Putri, Regita Fendy Gerry Foe Fitriyaningrum, Lulut Fitriyaningrum, Lulut Foe, Fendy Gerry Foe, Fendy Gerry Gemilang Citra Perdana Hardman Budiardjo, Hardman Hardman Budiarjo Haryanto Tanuwijaya Henry Bambang Setyawan Hidayah, Era Norma I Gusti Ngurah Alit Widana Putra Januar Wibowo Jeanne Asteria Wawolangi Jusak Jusak Jusak Jusak Khotimah, Dewi Ayu Khusnul Khotimah, Dewi Ayu Khusnul Kurniawati, Nurul Diyah Kusworo, Angen Yudho Machiko Nugraha Indriyanto Mardiyah, Dewi Rahayu Mardiyah, Dewi Rahayu Maria Widyastuti Marina Tri Milasari Mario Angelo Kevin Buga Langoday Milasari, Marina Tri Milasari, Marina Tri Mochamad Farkhan Syahtoni Mochammad Aldiansyah , Putra Mochammad Arifin Mochammad Arifin Muhammad Ilham Saleh Mustafa, Putra Yoga Dwiangga Mustafa, Putra Yoga Dwiangga Natsir Salasa Ngariwati Ngariwati Oktaviani oktaviani Panjaitan, Thyophoida W. S. Panjaya, Michael Richie Panjaya, Michael Richie Paramastri, Raras Dhika Paramastri, Raras Dhika Pebriantono, Pebriantono Pebriantono, Pebriantono Perdana, Gemilang Citra Porajow, Christine Patricia Elvano Pradita Maulidya Effendi Puji Widodo, Arifin Putra Yoga Dwiangga Mustafa Putri Erdiana, Setya Rahmawati, Endra Rudi Santoso Rudi Santoso Rudi Santoso, Rudi Salasa, Natsir Salasa, Natsir Sihombing, Budi Wiranata Sihombing, Budi Wiranata Siswo Martono, Siswo Sri Suhandiah SULISTIOWATI Sulistiowati Sulistiowati Sulistiowati Sulistiowati Sulistiowati Sulistiowati, Sutikno Surya Indah Puspita, Dwi SUTIKNO Teguh Sutanto Titik Lusiani Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tri Sagirani Tutut Wurijanto Umair Mustaurid Arridho Valentinus Roby Hananto Vivine Nurcahyawati Wangi, Mega Pandan Wulandari, Sri Hariani Eko Yogie, Akhmad Yogie, Akhmad Yosef Richo , Adrianto Yosef Richo Adrianto Yosef Richo Adrianto, Yosef Richo Yuwono Riyanto, Darwin