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Martinus Sony Erstiawan

Universitas Dinamika

Author-ID : 3711500

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Social Sciences Transportation Other

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Keberlanjutan Kurikulum Berbasis Kompetensi Dalam Meningkatkan Mutu Pendidikan Akuntansi Pada 5 (Lima) Perguruan Tinggi Swasta Di Surabaya Anita Permatasari; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Curriculum as a high education implementation tool that has to be dynamic, therefore periodically it is required to be evaluated and enhanced in accordance with the development of knowledge and technology. The current issue is how the continuance of competency-based curriculum increases the quality of accounting education at five private universities in Surabaya. Research question related to graduating competency standard, cuticulum structure, learning materials, syllabus and the learning implementation plan in standing by the learning activity, the role of lecturer in enacting SCL-centered learning method, appraisal of learning result and learning process evaluation. The objective of this study is to examine and to evaluate development process and the continuance of competency-based curriculum implementation to accounting high education. The used research type is qualitative description research with Research and Development (R&D).In the education research there are research of knowledge aspect and education practices, knowledge and curriculum practices, learning practices, knowledge with guidance and counseling practices, and knowledge with education management practices. If they. Are carried out in the accounting education research in order to describe a process of education activity based on what occurs in the field as further study material to find out the shortage and the weakness of accounting education program so that those can be required to improve the curriculum and to adapt to the world of work today. The conclusion which is gained in this research states that the curriculum of bachelor degree’s accounting study program at faculty of economics Wijaya Putra University, faculty of economics Darma Cendika Catholic university and Faculty Of Economics Merdeka University, implementation of KBK’s continuance requires much more gradually and continually improvement. While Faculty Of Business Widya Mandala Catholic University And Indonesia School Of Economics (STIESIA) have applied competency-based curriculum eventhough there is still much that needs to be improved gradually and continually so as to produce the quality of the college itself and the quality of graduates.

Analisa Rasio Dan Z-Score Untuk Menilai Kinerja Keuangan PT. Hanjaya Mandala Sampoerna Tbk. Ngariwati Ngariwati; Maria Widyastuti; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 1 (2010): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Akibat krisis global ini, laju pertumbuhan ekonomi mengalami penurunan yang dratis. Kondisi di atas menimbulkan banyaknya perusahaan-perusahaan besar maupun kecil mengalami kebangkrutan. Setiap perusahaan dituntut untuk siap menghadapi persaingan usaha dengan perusahaan lain dengan tujuan agar dapat tetap bertahan. Salah satu aspek pentingnya dalam menjaga eksistensi perusahaan adalah analisis terhadap laporan keuangan yaitu kegunaannya untuk meramal kontinuitas atau kelangsungan hidup perusahaan. Prediksi kebangkrutan hidup perusahaan sangat penting bagi manajemen dan pemilik perusahaan untuk mengantisipasi kemungkinan adanya potensi kebangkrutan. Oleh sebab itu diperlukan suatu analisa laporan keuangan untuk memahami "Bagaimana peranan analisa rasio keuangan dan metode Z-Score dapat digunakan untuk mengukur kinerja keuangan PT. Hanjaya Mandala Sampoema?". Tujuannya yaitu untuk mengetahui analisa rasio keuangan dan metode Z-Score digunakan untuk menilai kinerja keuangan PT. Hanjaya Mandala Sampoerna. Penelitian ini menggunakan data sekunder pada PT. Hanjaya Mandala Sampoerna Tbk. dengan tahun pengamatan yaitu tahun 2006, 2007dan 2008. Data penelitian lapangan dengan mengumpulkan data dari BEI. Data yang dikumpulkan berupa laporan keuangan dari 4 (empat) perusahaan sejenis yaitu PT. Hanjaya Mandala Sampoerna Tbk., PT. Gudang Garam Tbk., PT. Bentoel International Investama Tbk., dan PT. BAT Indonesia. Untuk tahun 2006-2008. Metode penelitian ini menggunakan perhitungan rasio keuangan dan metode Altman (Z-Score), adapun analisa yang digunakan dalam kinerja perusahaan adalah dengan menggunakan metode times series dan rata-rata industri. Berdasarkan hasil penelitian atas laporan keuangan PT. Hanjaya Mandala Sampoerna Tbk. dari tahun 2006-2008, dapat diketahui kinerja keuangan bisa dilihat dari segi likuiditas, leverage, profitabititas dan aktifitasnya menunjukkan kinerja keuangan yang baik, walaupun perusahaan mengalami penurunan di tahun 2008 tetapi penurunan tersebut tidak melebihi standar yang ditentukan. Hal ini menunjukkan bahwa perusahaan belum dapat mencapai target yang diinginkan, tetapi perusahaan telah mampu untuk mempertahankan kondisi keuangan perusahaan dengan sangat baik. Sedangkan untuk ZScore perusahaan dapat diinterpretasikan perusahaan yang sehat, sehingga aman dari kebangkrutan. Performance PT. Hanjaya Mandala Sampoerna harus dipertahankan dan ditingkatkan lagi kedepannya untuk mendapatkan hasil yang maksimal baik dari segi likuiditas, aktivitas usaha, dan profitabilitas. Perusahaan perlu menurunkan beban hutang yang meningkat 6,16% ditahun 2008 sehubungan dengan menurunnya kinerja leverage pada tahun tersebut, hal ini sangat perlu diwaspadai untuk mengantisipasi agar perusahaan tidak terbeban oleh hutang yang besar dalam jangka waktu yang lama, karena dapat berdampak negatif terhadap eksistensi perusahaan kedepannya. Berdasarkan hasil perhitungan Model Altman (Z-Score), kinerja perusahaan perlu dipertahankan supaya posisi keuangan dalam tetap dalam kondisi sehat.

Harmonisasi Standard Laporan Keuangan menuju Konvergensi International Financial Accounting Standard (IFRS) Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 2 (2010): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Pada studi literatur ini, Penerapan International Financial Accounting Standard (IFRS) di Indonesia saat ini masih belum banyak dilakukan oleh kalangan ekomoni di lndonesia. Padahal penerapan IFRS dalam sistem akuntasi perusahaan akan menjadi salah satu tolak ukur yang menunjukkan kesiapan bangsa Indonesia bersaing di era perdagangan bebas. Harrnonisasi merupakan proses untuk meningkatkan kompabilittas (kesesuaian) praktik akuntansi dengan menentukan batasan-batasan seberapa besar praktik tersebut dapat beragam. Harmonisasi saat ini merupakan isu terpenting yang dihadapi oleh pembuat standar akuntansi, badan pengatur pasar modal, bursa efek, dan mereka yang menggunakan atau menyusun laporan keuangan.(Choi:2002). Harmonisasi juga bisa diartikan sebagai sekelompok negara yang menyepakati suatu standar akuntansi yang mirip, namun mengharuskan adanya pelalsanaan yang tidak mengikuti standar harus diungkapkan dan direkonsiliasi dengan standar yang disepakati bersama (Sadjiarto:1999). Dengan adanya standar global tersebut memungkinkan keterbandingan dan pertukaran informasi secara universal. Konvergensi IFRS dapat meningkatkan daya informasi dari laporan keuangan perusatraan-perusahaan yang ada di Indonesia. Adopsi standar intemasional juga sangat penting dalam rangka stabilitas perekonomian.

PKM Pada TK Wijaya Dan TK Kartika Dalam Menciptakan TK Ramah Anak Berbasis Teknologi Informasi I Gusti Ngurah Alit Widana Putra; Martinus Sony Erstiawan; Achmad Arrosyidi
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

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Taman kanak-kanak, disingkat TK, adalah jenjang pendidikan anak usia dini (usia 6 tahun atau di bawahnya) dalam bentuk pendidikan formal. Kurikulum TK ditekankan pada pemberian rangsangan pendidikan untuk membantu pertumbuhan dan perkembangan jasmani dan rohani agar anak memiliki kesiapan dalam memasuki pendidikan lebih lanjut. Penekanan Program Kemitraan Masyarakat (PKM) mengacu pada pembentukan TK ramah anak berbasis teknologi informasi. Beberapa pokok penting penekanan konsep TK ramah anak mengacu pada peremajaan sarana dan prasarana bermain anak didik, proses belajar mengajar yang berbasis teknologi, pemberdayaan tenaga pendidik TK dan komputerisasi system inventarisasi TK. Pemilihan lokasi kedua mitra PKM TK Wijaya dan TK Kartika Rungkut Kota Surabaya Jawa Timur selain akreditasi TK yang masih diperingkat C, sarana dan prasarana bermain anak tergolong kurang aman karena sudah lama tidak renovasi. Selain sarana dan prasarana bermain anak, masalah lain yang menjadi prioritas adalah sarana pembelajaran yang kurang menyentuh teknologi dimana tenaga pendidik masih mengajar secara konvensional. Masalah lain yang tidak kalah penting adalah kemampuan untuk menggunakan media social sebagai sarana informasi untuk masyarakat serta pengelolaan inventaris TK yang belum terkomputerisasi. Oleh karena itu pada jangka pendek diperlukan PKM yang dapat mengembangkan TK ramah anak berbasis Teknologi Informasi dan jangka panjangnya dapat mewujudkan Smart TK ramah anak. Kata kunci : Taman Kanak-kanak, Smart TK, Sistem Inventaris TK, TK ramah anak, sarana dan prasarana TK.

Design And Building Learning Management System Application Using Scorm Model Web Based At Sma Kartika Iv-3 Surabaya Putra Yoga Dwiangga Mustafa; Jusak Jusak; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 7, No 1 (2018)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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The rapid development of internet technology provides ease in accessing various information from news to entertainment for free. Besides, in the world of education one of SMA Kartika IV-3 Surabaya needs to apply the internet media as a way to provide accessibility in distance learning where users can access material from anywhere which is not limited by place and time. SMA Kartika IV-3 Surabaya currently needs an online learning system to help the learning process conventionally. Another problem that arises is not yet available means to manage and facilitate the dissemination of materials to students. To solve the above problem, it can be solved with a web based Learning Management System application using SCORM model in SMA Kartika IV-3 Surabaya. At this time almost all Learning Management System using SCORM as a standard in building web based e-learning. Based on the results of testing on learning applications, shows the system used is running well. It can also engage students with teachers, generating evaluation exercises, storing materials as documents, and objects that include images, documents, video and audio premises using SCORM models accessible to teachers and administrators in one storage location.

Rancang Bangun Aplikasi Pengelolaan Persediaan Pada Planktoon Garage Store Umair Mustaurid Arridho; Vivine Nurcahyawati; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 6, No 6 (2017)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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Abstract : PLANKTOON GARAGE STORE is Engaged in Manufacturing Sector. The weakness at the company's sales system is that, the company difficult to determine the increase in the item goods and know all recording reservations and sales transactions that have been done, in the absence of reports that provide information about it. Other problems are also affecting the company is , the production department does not know how many items are to be produced so that the warehouse stock is not stable due to inventory planning management did not account properly resulting erratic stock ( excess or reduced ) from the storehouses.Of problems that show above a solution that will be given is the manufacture of Supply Management Design Build Applications using Economic Order Quantity (EOQ) that can help companies to manage and determine the inventory with the calculation methods in the application, and that will be taken into consideration companies with the solutions presented by this application.From the test results the system is able to produce and provide some recommendations in the form of output that can assist companies in calculating the amount of data that must be ordered raw materials, the report items such as customer item, booking reports, sales reports and inventory planning report. Keywords : Application , Inventory Management , Economic Order Quantity.

Rancang Bangun Aplikasi Penilaian Kinerja Distributor Pupuk Bersubsidi Pada Dinas Pertanian Perkebunan Peternakan Kabupaten Sidoarjo Ari Setyo Budiono; Vivine Nurcahyawati; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 10 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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Distributors are intermediaries between producers and consumers, distributor role is quite important in the process of distributing goods to consumer needs. Distribution process is well organized, can help develop economy. One of them is subsidized fertilizer, fertilizer production facilities is supporting farmers to determine the achievement of national self-sufficiency in agricultural production. current problems KPPP difficulties in assessing the performance of distributors due process of calculating indicators to distributors are not applied. Consequently monitoring the performance of distributors not inaccurate. The impact of these problems is the KPPP does not determine the development of subsidized fertilizer distribution, if the distributor do action fertilizer distribution irregularities. ( Permendag 15/ M-DAG/PER/4/2013 about procurement and distribution of fertilizer subsidized agricultural sector). Based on these problems, Application a performance assessment distributor use 5 indicators are legality aspect, accessibility aspect, quantity fulfillment aspect, quality fulfillment aspect and respon and lead time aspect. This indicators as a measure to support the fulfillment subsidized fertilizer requirement is right on target. Applications are made to produce performance assessment report, distributors quality report, and distributors level reports. Based on the application made and a series of trials that have been done KPPP can find out the information required in accordance with the purpose of performance appraisal distributor Keywords : Application, Distributors, performance assessment

Rancang Bangun Aplikasi Manajemen Barang Daerah Berbasis Web Pada Dinas Pendapatan Jawa Timur Akhmad Yogie; Mochammad Arifin; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 6, No 3 (2017)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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abstract: Department of Revenue is a provincial government agency engaged in the implementation of the collection of local taxes and levies. With a wide working area, the Department of Revenue has a working area with seconded by 38 Technical Implementation Unit (UPT) and 42 System Administration Manunggal Of One Roof (SAMSAT) spread in East Java. UPT and SAMSAT has the task to carry out some tasks in the Office of operational techniques local revenue collection, administration and services. asset management processa that has been happening is part of equipment trouble collecting goods data area are scattered in every unit and SAMSAT because officers maid still use the flashdrive as a medium to deliver data to the department that led to waiting for the required data and could cause delays to your reporting needs . Based on these problems, the authors make the application of web-based management area goods so as to reduce costs and shorten delivery time of data from flash and reports can be generated quickly

Rancang Bangun Sistem Informasi Penjualan Gas Pada CV. Berkat Alam Sejahtera Natsir Salasa; Mochammad Arifin; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 9 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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CV. Berkat Alam Sejahtera is a company engaged in the distribution of gas. CV. Berkat Alam Sejahtera supply gaseous oxygen, nitrogen, carbon dioxide, argon and acytelene. The company's customers in general hospitals, industries and companies engaged in the service. To date CV. Berkat Alam Sejahtera has more than 150 customers and gas sales target of at least 1700 tubes per month.Sales admin section is very difficult to determine the due date of each customer as well as reports of each customer receivable. In the process of registration of new customers, they often occur enrollment same customer and the customer long search process because of the large customer data. Parts sales admin difficulty in monitoring the stock tubes in the warehouse. Based on the results of a test application on the Market Surya it was concluded that the application can provide reminders the due date for the next week, so the delay in payment of debts can be reduced, the application can provide inventory information tubes are available in the warehouse, so the admin section of the sale is not the difficulty in monitoring the stock tube in the warehouse, for the registration of new customers, in order to avoid the occurrence of the same customer registration and the process of finding customers time because the number of data subscribers.Keywords: information systems, gas sales, sales, desktop.

Rancang Bangun Aplikasi Pencatatan Transaksi Penjualan Tiket Pada PT Gery Anugerah Tour And Travel Di Kupang - Nusa Tenggara Timur Fendy Gerry Foe; Vivine Nurcahyawati; Martinus Sony Erstiawan
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 9 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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PT. Gery Anugerah Tours & Travel is a travel agency company located in the city of Kupang, East Nusa Tenggara. PT. Gery Anugerah Tours & Travel is here to serve the needs of customers for services ticketing domestic and international flights. The management of the company is promoting superior service to customers. In 2013 and 2014 the company experienced a very rapid increase in the sale of airline tickets, with increasing sales then give a positive impact to the company so that the company provides to the customer convenience in transaction using cash or credit. Given the ease of appearing an obstacle in the form of ticket sales related record keeping became sloppy in filing into sales reporting. Ticket sales transaction records that are not neatly arranged this represented a loss of 12% of the records of the sales and the loss of customers who have previously made booking tickets. Any problems that occur, it will be created an information system that will govern the sale of tickets as well as ticket sales reporting company, in order to eliminate the losses incurred earlier. The information system that will be created is the application of transaction records in ticket sales.Keywords: Information System, Sales, ticketing

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

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