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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Business Management The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Wiyono, Luluk Cahyo
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Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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Strategi Implementasi Relationship Marketing Melalui Customer Relationship Management Hariyadi, Candra; Wiyono, Luluk Cahyo; Saputra, Geri Barnas
Journal of Business Management Vol. 1 No. 1 (2023): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v1i1.1

Abstract

Penelitian ini menganalisis strategi yang dilakukan dalam implementasi alat CRM untuk manajemen pemasaran hubungan di perusahaan yang menyediakan layanan konsultasi. Untuk metodologi penelitian digunakan pendekatan kualitatif, metode eksplorasi dan analisis data berdasarkan paradigma penelitian interpretatif dengan studi kasus. Data dari setiap fase implementasi dikumpulkan dan dirinci untuk menyusun strategi implementasi untuk menganalisisnya secara individual. Diamati bahwa CRM adalah alat yang ampuh untuk membantu organisasi menghasilkan hubungan yang langgeng dengan pelanggan mereka dan meningkatkan profitabilitas perusahaan melalui retensi pelanggan dan pembelian kembali. Selain itu, diidentifikasi bahwa proses implementasi perlu diselaraskan dengan budaya organisasi, memiliki peran dan atribusi yang didefinisikan pada fase awal.
Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia Hidayat, Taufik; Mayasari, Financia; Subagiyo, Amar; Cahyaningrum, Descha Giatri; Mahanani, Retno Sari; Wiyono, Luluk Cahyo
Journal of Business Management Vol. 1 No. 3 (2024): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v1i3.14

Abstract

Penelitian ini mengkaji hubungan antara strategi dan penggunaan Management Control System (MCS). Karya ini menggunakan Structural Equation Modeling (SEM) sebagai alat analisis multivariat. Aplikasi AMOS Software 16 digunakan sebagai alat tambahan untuk menyelesaikan masalah dalam pemodelan SEM. Sampel untuk penelitian ini adalah manajemen menengah ke atas dari organisasi manufaktur. Temuan penelitian menunjukkan bahwa ada hubungan yang menguntungkan antara pendekatan yang diinginkan dan sistem kontrol interaktif. Ada hubungan yang menguntungkan antara strategi yang ditargetkan dan sistem kontrol diagnostik. Strategi yang muncul dan memiliki asosiasi yang baik. Strategi yang muncul dan sistem kontrol diagnostik menunjukkan bahwa tidak ada dampak. Temuan ini kompatibel dengan teori kontingensi. MCS dipengaruhi oleh pengaturan di mana MCS berfungsi, dan perlu diubah dengan tuntutan dan kondisi organisasi.
Edukasi Pembukuan Sederhana untuk UMKM dalam Rangka Meningkatkan Kompetensi Santriwati Pasca Pandemi Wiyono, Luluk Cahyo; Andriyani, Fitriya; Kinanti, Lintang Anis Bena; Satya, Malinda Capri Nurul; Sari, Dian Kartika
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.4519

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan suatu usaha produktif yang dimiliki oleh perorangan maupun badan usaha yang memenuhi kriteria tertentu. Pondok pesantren merupakan salah satu pihak yang mampu menciptakan UMKM di lingkungannya. Ketika situasi ekonomi menurun akibat dampak dari pandemi, pondok pesantren memiliki peran penting untuk menggerakkan UMKM agar perekonomian kembali meningkat. Salah satu penerapan akuntansi dalam UMKM yaitu pembukuan sederhana. Di dalamnya terdapat proses mencatat penerimaan atau pendapatan maupun pengeluaran berupa pembelian serta biaya operasional. Agar proses penjualan berjalan lancar dan kebutuhan pelanggan terpenuhi, maka UMKM harus pula memperhatikan stok barang yang tersedia baik itu yang ada di display maupun yang ada di gudang. Adanya kegiatan ini bertujuan untuk memberikan edukasi pembukuan sederhana kepada santriwati dan diharapkan dapat membantu mengelola keuangan dengan cara melakukan pencatatan.
Excel-Based Accounting Practices in Village-Owned Enterprises (BUMDes): Enhancing Transparency of Food Security Program Funds Sugiartono, Endro; Ahmad, Arisona; Hartanto, Sugeng; Wiyono, Luluk Cahyo; Nahrudi, Nahrudi
International Journal of Studies in Social Sciences and Humanities (IJOSSH) Vol. 2 No. 2 (2025): November
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v2i2.6747

Abstract

Village-Owned Enterprises (BUMDes) have a strategic role in managing food security funds sourced from the Village Fund, particularly in supporting agricultural inputs, local farming, and community food resilience programs. Despite this potential, financial management in many BUMDes remains manual, making it vulnerable to errors and a lack of transparency. This study investigates how the use of Excel-based accounting, as a simple and low-cost digital tool, enhances the accountability of BUMDes in managing food security program funds. The research employs a qualitative case study design focused on BUMDes Mandiri in Suci Village, Panti Subdistrict, Jember Regency. Data were collected through in-depth interviews with BUMDes managers, review of financial documents, and field observations. The findings indicate that Excel-based accounting improves the standardization of financial records and increases transparency by producing reports that stakeholders, including village officials and local communities, can more easily understand. However, challenges remain, particularly limited human resources and insufficient skills in operating advanced Excel functions. This study contributes to the literature on public sector accounting by highlighting the role of simple digital solutions in strengthening accountability at the village level. Practically, the results emphasize the importance of capacity building and digital literacy programs to support sustainable financial governance in BUMDes. Moreover, the study provides policy implications for enhancing the governance of Village Fund in alignment with Sustainable Development Goals (SDG 2: Zero Hunger and SDG 8: Decent Work and Economic Growth).
Framework for Rural Development through an Modern Agribusiness System Based on Local Commodities: A Pilot Study in Suci Village, Jember Regency, East Java, Indonesia Widyatami, Linda Ekadewi; Wiyono, Luluk Cahyo; Widianta, Moh. Munih Dian; Lestari, Datik; Firmansyah, Akbar Maulana
Journal of Business Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v3i2.183

Abstract

The development of agribusiness based on village level flagship commodities cannot be carried out in a partial or fragmented manner. It requires an integrated agribusiness system approach that encompasses the entire value chain from upstream to downstream. The objective of this study is to identify the potential of village flagship commodities within an integrated agribusiness system and to develop an Agribusiness Modernization System (AMS) through a case study conducted in Suci Village, Panti Subdistrict, Jember Regency, East Java. Agribusiness modernization has been shown to facilitate the introduction of appropriate technologies, enhance value-chain efficiency for agricultural products, and strengthen the capacities of farmers and local enterprises. Flagship commodities can be determined not merely by historical quantitative advantages but by competitive potential validated through four empirical domains: (1) biophysical contextuality verification, (2) sensory quality validation, (3) market valuation assessment, and (4) institutional readiness analysis. This study demonstrates that integrating the pillars of socio-economic governance with biophysical potential yields a comprehensive approach to rural development. The Place-Based Commodity Selection Framework provides a definitive answer to the fundamental question of commodity selection by moving beyond descriptive–historical methods toward a prescriptive–strategic paradigm. The four-domain analysis convincingly identifies coffee as the flagship commodity of Suci Village, with validation supported by convergent evidence on biophysical suitability, sensory quality potential, significant economic value opportunities, and institutional preparedness. Thus, this study makes a practical contribution to the development of sustainable and competitive rural agribusiness.
Agro Techno Park Accounting 5.0: Integrated Farming Accounting Technology BUMDes Suci untuk Ketahanan Pangan Berkelanjutan Hartanto, Sugeng; Sugiartono, Endro; Wiyono, Luluk Cahyo; Ahmad, Arisona; Premasanam, Galih Dwi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025): Article in progress
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This study discusses the fragmentation of management in the agriculture, livestock, and fisheries sectors in BUMDes, which has the potential to cause cost inefficiencies and lack of productivity. This study presents an integrated financial management model for BUMDes across sectors. The research method uses a qualitative approach, with data obtained through interviews, observation, and documentation. This research began with an analysis of the problems faced by BUMDes Suci in managing its business units. It also examined how Agro Techno Park Accounting 5.0 could be applied to produce an integrated accounting model that supports its financial management. The advantages of the integrated farming model are cost efficiency in production, optimization of local resources, increased productivity, and the potential for developing agro-based educational tourism.
Co-Authors Ahmad, Arisona Andriyani, Fitriya Datik Lestari Descha Giatri Cahyaningrum Dian Kartika Sari, Dian Kartika Hariyadi, Candra Hartanto, Sugeng Kinanti, Lintang Anis Bena Maulana Firmansyah, Akbar Mayasari, Financia Nahrudi, Nahrudi Premasanam, Galih Dwi Retno Sari Mahanani Saputra, Geri Barnas Satya, Malinda Capri Nurul Subagiyo, Amar Sugiartono, Endro Taufik Hidayat Widianta, Moh. Munih Dian Widyatami, Linda Ekadewi