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All Journal Jurnal JSIKA Jurnal Riset Mahasiswa Akuntansi (JRMA) Develop J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) JAVA Journal of Electrical and Electronics Engineering GREENOMIKA Jurnal Sistem Informasi Universitas Dinamika Jurnal Ragam Pengabdian
Tony Soebijono
STIKOM Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Transportation Other

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Literasi Keuangan Dalam Mengelola Keuangan Kelompok Usaha Wanita Mandiri (KURMA) Desa Buncitan: Financial Literacy in Managing Finance of the Independent Women's Business Group (KURMA) Buncitan Village Sony Erstiawan, Martinus; Soebijono, Tony; Puji Widodo, Arifin; Binawati, Lilis
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2024): Agustus
Publisher : Politeknik Negeri Jember

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

Abstract

Kekurangmampuan pelaku usaha dalam mengelola keuangan terlebih lagi bila pelaku usaha tidak melakukan pencatatan atas transaksi keuangan atas usaha baik penerimaan dan pengeluaran kas atau pelaku usaha tidak memisahkan rekening pribadi dan usaha dapat berdampak timbulnya masalah bagi pelaku usaha sendiri termasuk kurang cepatnya pengambilan keputusan yang tepat, selain itu tergerusnya modal usaha karena tidak dapat mengelola keuangan. Tujuan kegiatan ini untuk memberikan literasi keuangan dalam mengelola keuangan pada pelaku usaha desa binaan yang tergabung dalam KURMA. Metode yang dilakukan adalah pemaparan materi, diskusi dan praktik untuk meningkatkan keterampilan dengan melakukan pemisahan pengakuan atas usaha dan pribadi. Hasil yang dicapai, pentingnya literasi keuangan dalam mengelola keuangan bagi pelaku usaha, sehingga mengurangi kebangrutan, mengetahui naik turunnya omset dan mempercepat keputusan
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.
Service Quality and Customer Loyalty: The Mediating Role of Customer Satisfaction in Cafe’s Sulistiowati; Supriyanto, Antok; Erstiawan, Martinus Sony; Soebijono, Tony; Angesti, Dyan
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.4

Abstract

This study examines the effect of service quality on customer satisfaction and loyalty in the cafe industry in Surabaya, with a focus on the mediating role of customer satisfaction. In this increasingly competitive industry, cafe managers must pay attention to service quality to maintain loyal customers. Based on the Servqual conceptual model which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy, this study aims to influence service quality on customer loyalty as a mediating variable and identify the most significant Servqual dimensions. Using quantitative methods with Structural Equation Modeling (SEM-PLS) analysis, data was collected through questionnaires distributed to 120 cafe visitors. The results showed that the dimensions of tangibles, reliability, assurance, and empathy had a positive and significant effect on customer satisfaction, while responsiveness showed no significant effect. In addition, customer satisfaction is proven to have a strong influence on customer loyalty. The conclusion of this study is that cafe managers need to focus on improving service quality that can create customer satisfaction, so that it can influence customer loyalty and support the sustainability of the cafe business.
Kontenmu Cerminan Dirimu: Bijak di Dunia Digital Bagi Gen-Z di Lingkungan Yayasan Louisa Soebijono, Tony; Erstiawan, Martinus Sony; Binawati, Lilis; Oktaviani, Oktaviani
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Agustus
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/tta1n864

Abstract

The Current digital era posse great challenges for generation Z in using social media wisely, where the rise of hoaxes, misinformation and unetical digital behavior are serious problem. The low level of digital literacy among students, especially within the Louisa Foundaton, demands an educational intervention to create awareness that digital content is a reflection of one's identity and character. This service activity aims to improve digital literacy, evelop the ability to identify hoax information, foster awareness of digital ethics, develop critical thinking skills and form a positive and responsibble digital culture. The implementation method is carried out through three stages, namely preparation with group discussions and educational games and evaluation of activities. The acitvity was held for two days on June 6-7, 2025 at Wisma Kartini Pacet, Mojokerto invilving 50 participants form junior high to high school levels. The results of the activity showed the achievement of 100% participation target, a significant increase in understanding of digital literacy, and the formation of digital ethics awareness through the concept of self reflection content. This activity succeeded in achieving the goal of forming a digital generation that is smart, wise and responsible on interacting in cyberspace.          
AUDIT SISTEM INFORMASI MENGGUNAKAN FRAMEWORK COBIT PADA SEKOLAH TINGGI “X” SURABAYA Erstiawan, Martinus; Soebijono, Tony
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6652

Abstract

Audit sistem informasi pada penelitian menggunakan framework COBIT untuk menilai domain Deliver and Support dalam IT Governance. Rancangan model audit sistem informasi ini dibuat berdasarkan pada pedoman manajemen dan kuesioner akan dibentuk untuk mengidentifikasi level of maturity dari sekolah tinggi “X”. Model maturity adalah alat untuk mengukur seberapa baik proses sistem informasi berkembang. Berdasarkan hasil interview dan pengolahan kuesioner yang berkaitan dengan proses IT, menunjukkan pencapaian tingkatan current maturity institusi untuk DS8 dan DS12 terletak pada level 2 artinya repeatable, untuk DS2, DS3, DS4, DS5, DS6, DS7, DS9, DS10 dan DS13 terletak pada level 3 artinya defined, sedangkan DS1 dan DS11 terletak pada level 4 artinya managed. Rekomendasi untuk pihak manajemen sekolah tinggi “X” disusun berdasar domain Deliver and Support, diketahui bahwa proses DS8 dan DS12 terletak pada level 2 merupakan proses yang memiliki level of maturity yang paling kecil dan secara keseluruhan memiliki indeks rata-rata 3.06, hal ini berarti bahwa sistem informasi sekolah tinggi “X” telah distandarisasi, didokumentasikan, dan dikomunikasikan melalui pelatihan, namun kepatuhan pada proses tersebut bergantung pada individu dan penyimpangan akan terdeteksi. Hal ini berarti institusi belum mempunyai tingkat perhatian yang optimal dalam pencapaian institusi, karena expected Maturity Level adalah pada level 5 (Optimised).
ANALISIS METODE PENENTUAN RENCANA KEBUTUHAN BAHAN BAKU YANG EFEKTIF DAN EFISIEN STUDI KASUS PT RAFANSA PRIMA USAHA Letari, Safrida Sugi; Widodo, Arifin Puji; Soebijono, Tony; Bambang, Henry
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.7149

Abstract

Penelitian ini bertujuan untuk menganalisis metode penentuan kebutuhan bahan baku yang paling efektif dan efisien dari metode Lot For Lot (LFL), Economic Order Quantity (EOQ), dan Period Order Quantity (POQ). Metode penelitian yang digunakan adalah wawancara secara langsung kepada pemilik perusahaan untuk pengumpulan data yang meliputi data jumlah permintaan produk pallet grade A dan grade B, data produksi pallet bulan Januari-Oktober 2021, data stock produk jadi tahun 2021, data BOM produk pallet, data biaya pemesanan, dan data biaya penyimpanan. Data penelitian dioalah dan dianalisis menggunakan MRP dengan 3 (tiga) metode lot sizing yaitu Lot For Lot (LFL), Economic Order Quantity (EOQ), dan Period Order Quantity (POQ). Hasil penerapan 3 (tiga) metode dari segi biaya yaitu metode LFL dengan biaya total sebesar Rp. 144.000.000, metode EOQ biaya total sebesar Rp. 146.013.542, dan metode POQ biaya total sebesar Rp. 241.094.338. Dalam penelitian metode Lot For Lot menunjukkan biaya total yang rendah, tidak meninggalkan persediaan dan sesuai dengan keadaan dari perusahaan. Kesimpulan dari penelitian ini metode yang paling efektif dan efisien adalah Lot For Lot (LFL).
Co-Authors Abadi, Andreas Johan Hendrixancaka Ananda, Aldy Hafil Ananda, Aldy Hafil Andriyanti, Emma Mery Angesti, Dyan Anjik Sukmaaji Antok Supriyanto Apriyanto, Samuel Christian Apriyanto, Samuel Christian Arifin Puji Widodo Arista, Arista Arista, Arista Atmiko, Fendi Puji Atmiko, Fendi Puji Ayudhia, Relina Ayudhia, Relina Bagus, Andrew Bambang, Henry Binawati, Lilis Christian, Samuel deta, Bernadete Effendi, Achmad Yusuf Erstiawan, Martinus Evanda, Graciela Fandi Ahmad Fania Putri, Regita Godzallez, Noel Nicolaz Hananto, Priyanggoro Dwi Haribowo, Dony Haribowo, Dony Haryanto Tanuwijaya Henry Bambang Setyawan Henry Setyawan Susanto Henry Setyawan Susanto Husain, Diah Novita Julianto Lemantara Khalilur Rahman Krisna, Ockytavia Nila Krisna, Ockytavia Nila Kuncoro, Nico Stephanus Kurniawan, Wahyu Budi Adi Kurniawan, Wahyu Budi Adi Lauhatta, Indra Halid Triyatno Letari, Safrida Sugi M. J. Dewiyani Sunarto Martinus Sony Erstiawan Mochammad Arifin Nurcahyawati, Vivien Nurli, Fajriyan Nurli, Fajriyan Nurqolbi, Ramadian Nurqolbi, Ramadian Oktaviani oktaviani Pamungkas, Irfan listyo Praditya, Khofifa Pradoko, Dwi Yuniar Pradoko, Dwi Yuniar Pratiwi, Nila Elzha Puji Widodo, Arifin putra, ekky Anugrah putra, ekky Anugrah Putri Erdiana, Setya PUTRI, FIOLA ILONA Raharjo, Ahmad Rizal Syafikri Rahmawati, Endra Ramdhan, Gilang Rokhmad Fadhlul Wafi Safwat Sulung Romadlan Se, Malkus Willybrodus Septian, Jerry SULISTIOWATI Sulistiowati Sulistiowati Surya Indah Puspita, Dwi Tambunan, Andrie Dermanto Tambunan, Andrie Dermanto Teguh Sutanto Tiowati, Sulis Trong, Cornelis Dehotman Trong, Cornelis Dehotman Tutut Wurijanto Valentinus Roby Hananto Vivine Nurcahyawati Wafi, Rokhmad Fadhlul Wafi, Rokhmad Fadhlul Wahyuningtyas, Nunuk wati, Sulistio Wibisono, Muhammad Ario Wicaksono, Angga Wahyu Wicaksono, Angga Wahyu Widiyanto, Edy Willybrodus, Malkus Wulandari, Devy Yeremia Yuliawan Yulien Carlos