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All Journal Jurnal JSIKA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat 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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Peran Anggaran dan Realisasi Anggaran Produksi Film Independen dalam Perspektif Akuntansi Erstiawan, Martinus Sony; Wangi, Mega Pandan
Efektor Vol 10 No 1 (2023): Efektor Vol.10 No.1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v10i1.18667

Abstract

The purpose of the study is to conduct an in-depth study of the stages of the production process starting from pre-production, production and post-production at independent production houses in recording, acknowledging, disclosing and presenting in an accounting perspective based on the budget and budget realization. The research method used qualitative methods based on literature studies / literature studies and interviews, while data analysis using interpretive discourse analysis techniques is used as a source of literature and informants with studies according to fields and science. The findings in this study reveal the budget management of independent film production houses which is closely related to making short-duration films where the realization of financial activities is carried out to finance all filmmaking activities from pre-production, production and post-production. Meanwhile, recording, presenting, and disclosing financial activities have not been fully carried out by production houses in managing their finances to be submitted to stakeholders. The contribution of this research elaborates and proves that financial activities in the field of cinema need to be a concern in managing, recording, disclosing and presenting their financial activities. The results of this study prove that recording, preparation and budget management are realized by obtaining funds from various sources and realization of expenditures through cash activities to meet the needs of pre-production, production to post-production of films.
Workshop Strategi Komunikasi Bisnis (Kombis) Produk UMKM Melalui Pemasaran Online pada Dinas Koperasi dan Usaha Mikro Sidoarjo Budiardjo, Hardman; Riyanto, Darwin Yuwono; Setyawan, Henry Bambang; Erstiawan, Martinus Sony; Tjandrarini, A. B.
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 7 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i7.1430

Abstract

Perekonomian Indonesia dihadapkan dengan berbagai perubahan yang cepat dan fundamental, sehingga memaksa kondisi perekonomian yang lebih stabil di tengah isu resesi global saat ini. Kestabilan perekonomian dapat terwujud melalui perekonomian rakyat. Data pertumbuhan ekonomi di provinsi Jawa Timur pada akhir tahun 2022 sebesar 1,35% dari 92.366 pelaku usaha (UMKM) dengan pertumbuhan ekonomi sebesar 210,64 triliun. Kesadaran pentingnya pertumbuhan perekonomian yang dikelola rakyat sebagai basis perekonomian negara yang berkontribusi pada PDB, perlu dikelola dan selalu ditingkatkan. Untuk itu perlunya menstabilkan perekonomian rakyat melalui berbagai program kegiatan. Salah satunya kegiatan Workshop “Strategi Komunikasi Bisnis”. Metode untuk mencapai program kegiatan workshop tersebut, yaitu paparan materi, diskusi, dan tanya jawab. Hasil Pengabdian kepada Masyarakat telah berjalan dengan baik, sesuai rencana, dan berdampak positif yang ditunjukkan antusiasme para pelaku usaha mikro
Rancang bangun aplikasi penilaian kinerja guru pada SMK PGRI Kasembon Kabupaten Malang Sulistiowati; Muhammad Ilham Saleh; Tony Soebijono; Martinus Sony Erstiawan; Titik Lusiani
INFOTECH : Jurnal Informatika & Teknologi Vol 5 No 1 (2024): INFOTECH: Jurnal Informatika & Teknologi
Publisher : LPPMPK - Sekolah Tinggi Teknologi Muhammadiyah Cileungsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37373/infotech.v5i1.1129

Abstract

Salah satu SMK di kabupaten Malang adalah SMK PGRI Kasembon. Jurusan yang dimiliki sekolah ini adalah Akuntansi dan Lembaga Keuangan, Bisnis Daring dan Pemasaran, serta Teknik Komputer dan Jaringan. Saat ini jumlah guru sebanyak 29 guru dan 475 siswa. Komponen agar kualitas sekolah menjadi baik adalah adanya guru yang berkompeten. Hal ini dipantau melalui hasil penilaian kinerja guru sesuai Permendiknas tentang standar kualifikasi dan kompetensi guru. Permasalahannya adalah penilaian kinerja guru di SMK ini masih konvensional dengan pengisian form penilaian kinerja dan pengolahan datanya dengan Excel sehingga membutuhkan waktu lama. Solusi yang diberikan dengan merancang dan membangun Aplikasi penilaian kinerja Guru berbasis website. Aplikasi yang dihasilkan meliputi pengelolaan user, input dan perhitungan nilai sesuai kriteria Permendiknas beserta laporan. Hasil pengujian dengan Black Box testing diperoleh semua fungsi pada aplikasi telah berjalan dengan baik. Sedangkan hasil pengujian User Acceptance Testing (UAT) diperoleh rata-rata sebesar 96,6%, artinya aplikasi sesuai dengan kebutuhan pengguna
RELEVANSI METODE COST PLUS PRICING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA KONVEKSI Fania Putri, Regita; Soebijono, Tony; Erstiawan, Martinus Sony; Arifin, Mochammad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18683

Abstract

This research aims to produce a standard cost of production calculation and to calculate the selling price using the cost plus pricing method. The research method is carried out directly in the field by means of observation and interviews, with secondary data sources including price data for types of fabrics, customer order data, sales data, and monthly turnover data in 2021. The data is processed and analyzed using the cost of production methods and selling price using the cost plus pricing method. The results and conclusions of this study are the cost of production calculated by the company is more than the cost of production calculated by the standard method. Likewise, with the determination of the selling price, the price set by the company is higher than the selling price calculated using the cost plus pricing method, if this continues it will cause customers to switch to similar companies that offer lower prices with relatively the same product quality.
Penetapan harga pokok penjualan berdasarkan pemerolehan laba dan menentukan aktiva Surya Indah Puspita, Dwi; Erstiawan, Martinus Sony; Soebijono, Tony; Puji Widodo, Arifin
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19595

Abstract

This study aims to determine the cost of goods sold to increase profits and determine assets. The object of research is small businesses engaged in the industry of making bags, wallets, and suitcases. The method used uses descriptive qualitative where interviews and data documentation are used as the basis for calculating the main production, inventory, determination of fifo methods, raw material costs, labor and factory overhead. The result achieved is that the determination of the cost of goods sold in the bag industry is the main thing because it can decompose the cost of production starting from raw materials, direct labor costs and factory overhead used. From this determination, the profit generated increases and increases in current asset activity. Further research to be developed to be able to compare the cost of goods sold from the production process itself and the purchase of merchandise with the same type of business and goods.
Akuntansi Hijau dalam Perspektif Literatur Review Martinus Sony Erstiawan; Tony Soebijono; Sulistiowati Sulistiowati
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3490

Abstract

The purpose of this research is to explore and examine the management of green accounting as a form of corporate responsibility and to enhance the entity's reputation. The data used is secondary data derived from various studies written by authors and published in accredited national journals. The population used comprises various green accounting studies in Indonesia. The sampling technique in this study is technology-assisted, using the Publish or Perish application edition 8 with sources from Google Scholar. The research method used in this study is a literature review with samples taken from accredited national journals on the topic of green accounting, covering the publication years from 2005 to 2024. The collected data includes volume, issue number, research objectives, keywords, research methods, population, research samples, and conclusions. The results indicate that there are 70 scientific articles spread across SINTA 2 to 6, showing that green accounting research is increasingly popular in academic studies. The positive impact of implementing green accounting on corporate performance can enhance managerial performance and profitability. Suggestions for further research on green accounting are related to corporate governance, managerial performance, corporate reputation, and the sustainability of green accounting.
PKM Pelatihan Desain Kemasan kepada Karang Taruna Desa Buncitan Sedati Sidoarjo Riyanto, Darwin Yuwono; Erstiawan, Martinus Sony; Martono, Siswo
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.172

Abstract

The increase in selling value and profit for business actors starts with the attractiveness of packaging, logos, and labels. Many MSMEs do not prioritize packaging, labels, and logos on their products, which can influence the appeal to potential customers and loyal consumers. MSMEs often use third-party services for designing packaging, logos, and labels due to limited skills, time, and self-managed operations. The local youth organizations are involved in designing packaging, logos, and labels because they understand local needs, possess creative and innovative ideas, and incorporate these ideas into packaging designs. Their strong sense of ownership toward the product helps drive promotion efforts. The purpose of this activity is to train the youth organizations to create packaging, logos, and labels using digital technology. The method used involves training and mentoring the youth organizations to create packaging, logos, and labels using the Canva application. The results of this training encourage the youth organizations to develop skills in packaging, logo, and label design and to produce competitive local packaging designs.
Strategi Pengelolaan Agroturism Sebagai Sumber Pendapatan Petani di Desa Rurukan 1 Christine P.E Porajow; Martinus Sony Erstiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3476

Abstract

This research aims to determine the development of agrotourism in Rurukan village by identifying a series of potentials, management efforts and participation from all elements of society as well as policies and programs from the government regarding agrotourism, which later from these field data will produce an effective agrotourism development strategy in accordance with local wisdom in Rurukan village, especially for farmers as key stakeholders in developing the agrotourism concept.This research involved farmer respondents and the Rurukan village government using a structured interview data collection method and using SWOT analysis to identify Strengths, Weaknesses, Opportunities and Threats, which was then followed by a SWOT matrix as the final result. in the form of a strategy that can be applied in management. The results of this research found that Minahasa ethnic farmers generally have the characteristics of high independence in managing their business, although in operations the mapalus tradition still strongly binds the social life of the community. So an effective strategy obtained from this research is an agrotourism model management strategy that adapts to local wisdom and the cultural characteristics of farmers in managing agricultural businesses independently in the form of tourismpreneur.
Inovasi Rompi Medis untuk Fisioterapis Sepakbola Berbasis Tactical Vest Mochammad Aldiansyah , Putra; Darwin Yuwono , Riyanto; Yosef Richo , Adrianto; Erstiawan, Martinus Sony
CandraRupa : Journal of Art, Design, and Media Vol. 4 No. 1 (2025): Vol. 4 No. 1, March (2025)
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the development of a tactical vest design specifically tailored for football physiotherapists, integrating an ergonomic and functional bag element. The background of this research arises from the necessity for physiotherapists to handle player injuries quickly and efficiently, requiring an innovative solution in the form of a multifunctional medical vest. The primary issue addressed is the limited accessibility of medical equipment when using conventional bags such as sling bags or waist bags, which can hinder the mobility and effectiveness of physiotherapists on the field. Therefore, this research aims to design a tactical vest with an optimized pocket layout, durable materials, and a storage system that facilitates quick access to medical tools. The research employs a qualitative descriptive method with an experimental approach. Data were collected through field observations, interviews with physiotherapists from the Persebaya Surabaya football team, and literature analysis on ergonomic design, materials, and pocket configurations. The design process follows the input-process-output (IPO) approach, encompassing design exploration, material selection, and production simulation. The findings reveal that the tactical vest design achieves a balance between aesthetics and functionality. The use of 1680D polyester has been proven to provide high resistance to abrasion and weather conditions, while polyfoam enhances user comfort by offering additional padding. The ergonomic design, based on anthropometry, allows greater mobility, while the strategic pocket configuration facilitates quick access to medical equipment. From an economic perspective, production cost estimates indicate that the vest has a competitive selling price with significant market potential. In conclusion, this tactical vest can serve as an innovative solution for physiotherapists to handle football player injuries efficiently and effectively. Further development may include exploring lighter materials and optimizing the design to enhance the product’s competitiveness in the sports industry market.
Workshop Produksi Film Horor Sinematik Sutikno; Mega Pandan Wangi; Sulistiowati; Martinus Sony Erstiawan
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10323

Abstract

This Community Service Program (PkM) responds to the growing interest among high school students (SMA/SMK/MAN) in horror films and Over The Top (OTT) platforms, coupled with limited access to technical cinematic training. The aim was to enhance participants' understanding and technical skills in horror film production, focusing on mastering key techniques such as jumpscares, cinematography, the three-act script structure, and effective camera angle selection. The method employed was an interactive webinar workshop, which included theoretical delivery, analysis of examples, and discussions. Effectiveness was measured through pre-test and post-test assessments to evaluate changes in understanding, along with a satisfaction survey conducted at the end of the program. Results indicated a substantial improvement in participants' understanding of all technical aspects, particularly in their deepened comprehension and confidence in applying jumpscare techniques and selecting camera angles, as confirmed by the comparison of pre- and post-test scores. Participant satisfaction was exceptionally high, with notable increases in ratings of 4 and 5. It was concluded that the PkM webinar successfully achieved its goal of providing relevant cinematic knowledge in horror film production. However, a limitation identified was the lack of direct hands-on practice sessions. It is recommended that future iterations of the program incorporate more intensive practical components, such as short film production assignments or blended learning models, to further strengthen participants' application skills and develop the potential of young Indonesian filmmakers in the horror genre.
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 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 Indriyanto, Machiko Nugraha 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 P.E 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 Utama, Bima Satria 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