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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Al Dzahab Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management Perspectives on Advanced New Generations of Global and Local Economic Horizons
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Strategi Pemasaran dan Manajemen Persediaan Federal Oil pada CV. Sumber Lubrindo Bandar Lampung Tasya, Argita Pramestia; Sofa, Devi Maya
Praktek Kerja Lapang Akuntansi Vol 2 No 2 (2026): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/1eg8bb77

Abstract

Penelitian ini bertujuan menganalisis implementasi strategi pemasaran dan manajemen persediaan Federal Oil pada CV. Sumber Lubrindo Bandar Lampung. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi terhadap enam informan yang terdiri atas Direktur Utama, Manajer Pemasaran, Kepala Gudang, Supervisor Lapangan, Sales Promotion Girl (SPG), dan pemilik bengkel mitra. Hasil penelitian menunjukkan bahwa strategi pemasaran perusahaan masih didominasi pendekatan konvensional melalui personal selling dan belum memanfaatkan media digital secara optimal. Selain itu, sistem manajemen persediaan masih menggunakan pencatatan manual sehingga menyebabkan rendahnya akurasi stok, terjadinya stockout pada produk fast-moving, serta penumpukan produk slow-moving. Kendala utama perusahaan meliputi keterbatasan anggaran promosi, tingginya turnover tenaga pemasaran, dan belum terintegrasinya sistem administrasi perusahaan. Penelitian ini menunjukkan bahwa integrasi strategi pemasaran dan manajemen persediaan menjadi faktor penting dalam meningkatkan efektivitas operasional distributor pelumas. This study aims to analyze the implementation of marketing strategy and inventory management of Federal Oil at CV. Sumber Lubrindo Bandar Lampung. This study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, participatory observation, and documentation involving six informants consisting of the Chief Executive Officer, Marketing Manager, Warehouse Head, Field Supervisor, Sales Promotion Girl (SPG), and partner workshop owner. The findings revealed that the company’s marketing strategy was still dominated by conventional approaches through personal selling and had not optimally utilized digital media. In addition, the inventory management system still relied on manual recording, resulting in low stock accuracy, stockout in fast-moving products, and accumulation of slow-moving products. The main constraints faced by the company included limited promotional budget, high employee turnover, and non-integrated administrative systems. This study indicates that the integration of marketing strategy and inventory management plays an important role in improving the operational effectiveness of lubricant distributors.
Implementasi SAK EMKM Pada Usaha Pengolahan Hasil Laut Pesisir Pantai Kota Surabaya Devi Maya Sofa; Manuel Aristo Surbakti; Petrus Fraidylegif Putra Djatu
JURASIMA Vol. 4 No. 1 (2026): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Apr
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v4i1.87

Abstract

Penelitian ini menganalisis implementasi SAK EMKM pada usaha pengolahan hasil laut Bu Risma di Kenjeran, Surabaya. Menggunakan pendekatan kualitatif dengan metode triangulasi selama tiga bulan, penelitian mengamati transformasi pencatatan keuangan dari sistem manual menjadi terstandarisasi. Sebelum implementasi, usaha tidak memisahkan modal usaha dan kebutuhan pribadi. Implementasi yang dimulai Maret 2025 menghadapi kendala berupa keterbatasan SDM akuntansi, teknologi pendukung, dan fluktuasi harga bahan baku akibat ketergantungan pada musim penangkapan ikan. Meskipun demikian, implementasi SAK EMKM berhasil meningkatkan transparansi keuangan, mempermudah perencanaan dan pengambilan keputusan bisnis, serta meningkatkan kepercayaan pihak eksternal. Usaha berhasil menyusun laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan sesuai SAK EMKM. Penelitian merekomendasikan pelatihan berkelanjutan, adopsi teknologi sederhana, dan program pendampingan pemerintah untuk meningkatkan efektivitas implementasi SAK EMKM pada UMKM pengolahan hasil laut.
Pengaruh Motivasi dan Pengetahuan Perpajakan terhadap Minat Berkarir Sebagai Konsultan Pajak pada Mahasiswa Akuntansi Fadhillah, Ilma; Sofa, Devi Maya
Praktek Kerja Lapang Akuntansi Vol 2 No 2 (2026): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/1pzacx75

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan pengetahuan perpajakan terhadap minat berkarier sebagai konsultan pajak pada mahasiswa Akuntansi Universitas Terbuka Kabupaten Blora. Penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas. Populasi penelitian adalah 200 mahasiswa aktif yang telah mengikuti mata kuliah perpajakan, sedangkan sampel berjumlah 70 responden yang ditentukan melalui teknik purposive sampling dan rumus Slovin. Data dikumpulkan menggunakan kuesioner berskala Likert 1–5 dan dianalisis dengan IBM SPSS Statistics versi 29 melalui uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap minat berkarier sebagai konsultan pajak, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan secara parsial. Secara simultan, motivasi dan pengetahuan perpajakan berpengaruh signifikan dengan nilai R² sebesar 41,4%. Temuan ini menegaskan pentingnya penguatan motivasi, pengalaman praktis, dan sosialisasi karier perpajakan bagi mahasiswa akuntansi. This study aims to analyze the influence of motivation and tax knowledge on the interest in pursuing a career as a tax consultant among accounting students at the Open University of Blora Regency. The study used a quantitative approach with a causality design. The study population was 200 active students who had taken taxation courses, while the sample consisted of 70 respondents determined through purposive sampling techniques and the Slovin formula. Data were collected using a Likert-scale questionnaire 1–5 and analyzed with IBM SPSS Statistics version 29 through validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results showed that motivation had a positive and significant effect on interest in pursuing a career as a tax consultant, while tax knowledge had no significant effect partially. Simultaneously, motivation and tax knowledge had a significant effect with an R² value of 41.4%. This finding emphasizes the importance of strengthening motivation, practical experience, and socialization of tax careers for accounting students.
Collaborative Supervision of Direct Cash Transfer-Village Fund in Tuban Regency Denny Iswanto; Devi Maya Sofa; Dea Putri Aprilia
Journal Governance Society Vol. 1 No. 1 (2024): August, 2024
Publisher : CV. Austronesia Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69812/jgs.v1i1.24

Abstract

A number of social safety net programs have been provided to the community, one of which is through BLT-DD. BLT-DD is a new type of social assistance where the village government is given the authority to manage the technical implementation in each village by involving stakeholders to be able to implement this policy with full responsibility. This authority was given as the government's final step to be able to capture poor and vulnerable people who have not been touched by any social assistance, either from the central or regional government in Tuban Regency. In implementing the Village Fund BLT policy, it is necessary to have a monitoring system from upstream to downstream to ensure that the assistance provided is appropriate and on target. This research aims to determine participatory supervision in the implementation of BLT-DD in Tuban Regency. This research uses qualitative research methods with descriptive research type. Policy implementation is carried out by referring to government laws and regulations, both from Village Ministerial Decree No. 6 of 2020 to Tuban Regent's SE Number 140/2112 /414.106/2020 including activities for forming data collection teams, data collection mechanisms, setting targets, methods and mechanisms distribution, and monitoring and evaluation. In collaborative supervision, a coordination system has been implemented between the Inspectorate, PMD Service, Social Service and Village Government and BPD. This confirms the government's commitment to ensuring that social assistance is provided in an appropriate and targeted manner to poor and vulnerable communities at the village level.
Penurunan Kemiskinan dan Terwujudnya Pembangunan Berkelanjutan di Pesisir Kota Surabaya Sebagai Optimalisasi Ekonomi Biru Sofa, Devi Maya; Mardianto, Totok; Djenal, Michael Oswald Kritiano
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10243

Abstract

This study analyzes the potential of the blue economy in reducing poverty and achieving sustainable development in the coastal areas of Surabaya. Using mixed methods with an exploratory sequential design in three coastal villages (Kedung Cowek, Kenjeran, and Sukolilo Baru), the study involved four key informants and 85 fisherman respondents. The results show that the coastal areas of Surabaya have diverse blue economy potential, including capture fisheries, aquaculture, marine product processing, and marine tourism. Quantitative analysis proves that blue economy optimization has a significant effect on poverty reduction (R² = 0.476) and sustainable development (R² = 0.322). However, its implementation is constrained by fluctuations in fishermen's income, low financial literacy, and the incompatibility of assistance programs. A sustainable development model requires the integration of business diversification, institutional strengthening, and a transformation of the community's mindset through multi-stakeholder collaboration to create a sustainable blue economy ecosystem.
MSME Development Strategy in Facing Digital Competition in Padang City Kusuma wijaya; Devi Maya Sofa; Achmad Wicaksono; Ali Hardana; Haldi Jofanda
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.379

Abstract

MSMEs play a vital role in the local economy but are often caught in a "digital transition trap." This study analyzes strategies to strengthen MSME competitiveness by examining the gap between digital awareness and practical optimization. To ensure empirical depth, a mixed-methods approach was employed, combining a survey of 50 MSMEs in Padang with in-depth interviews. Results show that while 63% use social media, only 28% utilize paid ads due to risk-aversion and limited algorithmic knowledge. Furthermore, qualitative findings highlight a "pseudo-digitalization" phenomenon where MSMEs remain platform-dependent without owning their brand data. Although 58% use digital payments, 46% still lack financial literacy. The study theoretically contributes to the concept of "Digital Independence" and provides a practical roadmap for sustainable mentoring over one-time training. This transition is crucial for achieving long-term competitive autonomy and business resilience in Padang City.
The Relationship Between Financial Management, Marketing, and Human Resources with the Competitiveness Of MSME Fidyah Arini Kusuma Wardhani; Supriyadi; Devi Maya Sofa; Rizki Ramadhani; Kusman Paluala
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.384

Abstract

Increasingly fierce competition in Pasar Raya Padang poses significant challenges for Micro, Small, and Medium Enterprises (MSME) in maintaining their market position. Many MSME face obstacles related to financial management, marketing strategies, and Human Resource (HR) management, which can hinder business growth and long-term sustainability. This study aims to analyze the relationship between financial management, marketing, and human resources with the competitiveness of MSME in Pasar Raya Padang. The research employed a quantitative method with a survey approach involving 50 purposively selected MSME owners. Data were analyzed using the Chi-Square test to determine the significance of the relationship among variables. The results showed that financial management, marketing, and HR have a significant relationship with MSME competitiveness. The Chi-Square test revealed p-values of 0.002 for financial management, 0.010 for marketing, and 0.030 for HR, all below 0.05, indicating statistically significant effects. MSME with better financial management, more planned marketing strategies, and more effective HR practices tend to demonstrate higher competitiveness. In conclusion, strengthening financial management, marketing, and HR is crucial for enhancing MSME competitiveness in Pasar Raya Padang. The study implies the importance of providing intensive training and mentoring programs to support MSME capacity building.
Pelatihan Pengelolaan Keuangan Bagi Nelayan Pesisir Kota Surabaya Sebagai Upaya Optimalisasi Ekonomi Biru Devi Maya Sofa; Amada Ramadhani; Michael Oswald Kritiano Djenal
Nusantara Community Empowerment Review Vol. 4 No. 2 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/mspxt746

Abstract

Program pengabdian masyarakat ini bertujuan meningkatkan kemampuan pengelolaan keuangan keluarga nelayan pesisir Kenjeran sebagai upaya optimalisasi ekonomi biru. Kegiatan ini merupakan tindak lanjut dari penelitian dosen pemula yang didanai Kemendiktisaintek yang mengidentifikasi rendahnya literasi keuangan dan minimnya sistem pengelolaan keuangan terstruktur pada keluarga nelayan. Metode yang digunakan adalah Participatory Action Research (PAR) yang melibatkan keluarga nelayan sebagai mitra aktif melalui empat tahap: persiapan komunitas, identifikasi masalah partisipatif, perencanaan kolaboratif, dan implementasi pelatihan dengan pendekatan learning by doing. Hasil menunjukkan peningkatan signifikan literasi keuangan peserta, khususnya dalam pencatatan keuangan harian dan penyusunan anggaran berbasis pendapatan musiman. Program berhasil meningkatkan kemampuan keluarga nelayan mengelola keuangan secara efisien untuk investasi produktif dan membangun ketahanan ekonomi menghadapi volatilitas pendapatan perikanan, sehingga berkontribusi pada optimalisasi potensi ekonomi biru di kawasan pesisir Kenjeran. This community service program aims to enhance the financial management skills of coastal fishing families in Kenjeran, with the goal of optimizing the blue economy. This activity is a follow-up to research conducted by junior lecturers funded by the Ministry of Education, Culture, Research, and Technology, which identified low financial literacy and a lack of structured financial management systems among fishing families. The method used was Participatory Action Research (PAR), which involved fishing families as active partners through four stages: community preparation, participatory problem identification, collaborative planning, and training implementation with a learning-by-doing approach. The results showed a significant increase in participants' financial literacy, particularly in daily financial record-keeping and seasonal income-based budgeting. The program succeeded in improving the ability of fishing families to manage their finances efficiently for productive investments and build economic resilience in the face of volatile fishing incomes, thereby contributing to the optimization of the blue economy potential in the Kenjeran coastal area.
Sosialisasi dan Pelatihan Coretax System untuk Meningkatkan Kepatuhan Wajib Pajak di Era Digital Devi Maya Sofa; Rizka Yunita Dwi Putri; Anggraini Dianita; Luqman Arief Hidayat; Salsa Ardana Anggraini
Jurnal Pengabdian West Science Vol 5 No 03 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i03.3287

Abstract

Implementasi Coretax System oleh Direktorat Jenderal Pajak menuntut kesiapan teknis wajib pajak yang memadai, namun mayoritas sivitas akademika Fakultas Ekonomi dan Bisnis Universitas Teknologi Surabaya belum memiliki kapasitas tersebut. Kegiatan pengabdian ini bertujuan meningkatkan literasi dan kepatuhan perpajakan digital melalui sosialisasi dan pelatihan Coretax System. Metode yang digunakan adalah Participatory Action Research (PAR) dengan strategi coaching clinic berbasis praktik langsung, dilaksanakan pada 10 dan 11 Maret 2026 dengan melibatkan 34 peserta. Hasil kegiatan menunjukkan peningkatan rerata skor pemahaman peserta sebesar 61,6%, dari 52,4 menjadi 84,7. Sebanyak 88,2% peserta menyatakan lebih percaya diri menggunakan sistem secara mandiri, dan terbentuk komunitas relawan pajak kampus sebagai wujud transformasi sosial yang berkelanjutan.
Pemberdayaan Masyarakat Melalui Pelatihan Bekam: Strategi Membangun Ekonomi Mandiri Berbasis Kearifan Lokal Devi Maya Sofa; Agus; Salsa Ardana Anggraini; Kirana Arisandi; Rizka Yunita Dwi Putri; Yuliana Adinda Putri; Anggraini Dianita
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ff0mjd52

Abstract

Program pemberdayaan masyarakat melalui pelatihan bekam merupakan upaya strategis dalam membangun ekonomi mandiri berbasis kearifan lokal yang dilaksanakan oleh mahasiswa pengabdi Universitas Teknologi Surabaya kepada ibu-ibu PKK RW 06 Dusun Gedel, Kelurahan Karangpoh, Surabaya. Tujuan program adalah mengintegrasikan pelestarian kearifan lokal dengan pengembangan keterampilan kewirausahaan untuk meningkatkan kesejahteraan ekonomi masyarakat. Metode Service Learning digunakan dengan melibatkan 30 peserta yang dipilih secara purposive sampling, melalui tahapan persiapan, pelatihan teori, dan praktik langsung. Hasil program menunjukkan tingkat pemahaman teori mencapai 85%, kemampuan praktik 90%, dan peningkatan pengetahuan sebesar 70% berdasarkan pre-test dan post-test. Aspek kewirausahaan menunjukkan 80% peserta tertarik mengembangkan usaha bekam dengan potensi pendapatan Rp 1.500.000 - Rp 3.000.000 per bulan menggunakan modal awal relatif kecil. Program ini berhasil menciptakan model pemberdayaan berkelanjutan yang mengintegrasikan nilai tradisional dengan pendekatan bisnis modern, berkontribusi pada pelestarian budaya, penyediaan layanan kesehatan alternatif, dan menciptakan multiplier effect ekonomi di masyarakat. The community empowerment programme through cupping training is a strategic effort in building an independent economy based on local wisdom implemented by KKN students at Surabaya University of Technology to PKK RW 06 Dusun Gedel, Karangpoh Village, Surabaya. The programme aims to integrate the preservation of local wisdom with the development of entrepreneurial skills to improve the economic welfare of the community. The Service-Learning method was used by involving 30 participants selected by purposive sampling, through the stages of preparation, theoretical training, and hands-on practice. The results of the program showed that the level of theoretical understanding reached 85%, practical skills 90%, and an increase in knowledge of 70% based on pre-test and post-test. The entrepreneurial aspect showed that 80% of participants were interested in developing a cupping business with a potential income of IDR 1,500,000 - IDR 3,000,000 per month using a relatively small initial capital. The programme succeeded in creating a sustainable empowerment model that integrates traditional values with modern business approaches, contributes to cultural preservation, provides alternative health services, and creates economic multiplier effects in the community.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Ade Rahmat Adinda Putri, Yuliana Agus Agus ST Aji, Susilo Ali Hardana Amada Ramadhani Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini Dianita Anggraini, Salsa Ardana Aning Fitriana Arisandi, Kirana Aristo Surbakti, Manuel Ayu Intan Fitriana Chems Eddine Boukhedimi Cholidah, Lely Nurul Dandi Prahasta Dandi Prahasta Dea Putri Aprilia Dedali, Sindhu Hargo Delyra Ifanary Denny Iswanto Deti Devi Masito, Risca Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Djenal, Michael Oswald Kritiano Efendy, Edy Ervitasari, Devi Fadhillah, Ilma Faizi, Afiffuddin Nur Fakhirah Putri Wijaya Falach, M. Zidnal Febyanti, Triana Fidyah Arini Kusuma Wardhani Fraidylegif Putra Djatu, Petrus Haldi Jofanda Halimatus Sa’diyah Haryati, Tati Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Imelda Sheravin Sero Jannah, Riyadotul Khamidah, Yuni Astriana Kirana Arisandi Kirana Arisandi Kukuh Rambu Rabbani Kurniawan, Dhea Salsabila Kusman Paluala Kusuma Wijaya Lailiyah, Nikmatul Lukman Arif Hidayat Lukman Hakim Luqman Arief Hidayat M. Taufiq Hidayat Manuel Aristo Surbakti Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Michael Oswald Kritiano Djenal Muhammad Rafif Mutiara Reka Oktavia Nadia, Syarifah Nadya Ayu Oktaviani Nadya, Indy Nawawi Isnan Norlinstia Masi Bapa Novie Noordiana Rachma Yulia Oktavia, Igga Petrus Fraidylegif Putra Djatu Petrus Fraidylegif Putra Djatu Prakoso, Firza Agung Putri, Rizka Yunita Dwi Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Rizka Yunita Dwi Putri Rizki Ramadhani Rizky Ameyliah Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Septika Sero, Imelda Sheravin Shallom Glory Tanjaya Shinta Octy Fauziah Sinta Sitorus, Michael Pandapotan Sujudi, Muhammad Supriyadi Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yuliana Adinda Putri Yuliana Adinda Putri Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman Zupita