Applying E-Commerce in the Marketing Information System as a
Tool to Increase Ludruk Art Income
Case Study at Irama Budaya Group, Surabaya
Debby Ratna Daniel, Ivana Laksmono, Eko Warsiyanto Nugrahadi
Faculty of Economics and Business, Universitas Airlanggay, Surabaya, Indonesia
Keywords: Budgeting, Comparability, E-Commerce, Ethnography, Income, Marketing Information System, Regional
Minimum Wage Standard (UMR), Timing.
Abstract: Ludruk, which comes from East Java province, is one of the non-agrarian art forms in Indonesia that still
exists. Irama budaya is known as a famous Ludruk group that is still actively performing several live shows
and has an official website, which can be easily accessed by all people. The current income of this group is
obtained from the number of shows produced. Based on this, the amount of income received between March
2016 and May 2016 had increased by 40.63%. This escalation rate was not comparable with the regional
minimum wage standard (UMR) of Surabaya city. This research used a qualitative approach with
ethnography method to analyze the current marketing information system.d As the result, there were some
weaknesses in this system due to the low amount of marketing media and the lack of product mix.
Therefore, Irama Budaya need to design an e-commerce facility in the marketing information system to
increase its amount of income, such as by giving extracurricular activities in national junior high school in
order to expand the range of audiences and players, producing education materials about Ludruk through
YouTube programs, etc. Further research about budgeting in the operational system should be done to fulfill
the comparability and timing in accounting principles.
1 INTRODUCTION
Ludruk is a traditional drama art form originating
from East Java province. This art form showed the
real everyday lives of people (wong cilik, abangan)
like pedicab drivers, village patrols, drivers, stories
of struggles, etc. Besides that, the performance of
this art form was usually interpolated with jokes and
accompanied by the music of the gamelan (Azali,
2012; Sutarto, 2009). Sutarto (2009) also told that
Ludruk in ancient times was used as a tool to raise
the spirit for war and an entertainment media for
Indonesian society under the occupation of the
Dutch and Japanese. On the other hand, the current
function of Ludruk has shifted into a form of moral
and character education for its viewers (Azali,
2012).
Irama Budaya is one of the Ludruk groups that
still survive, based on data obtained from the
Department of Culture and Tourism of Surabaya
City, and it is actively performing every Saturday
night. Deden Irawan as the leader of this group
illustrated the current condition of this art as “Hidup
Segan Mati Tak Mau”. Furthermore, the size of
audience and the total of income in every
performance during the period from April to May
2016 can be seen in table 1 (based on internal data).
Table 1: The size of audience and revenue of Irama
Budaya based on type of story performed, 2016.
Type of Story
Size of
Audience
Revenue
(in Rupiah)
Tragedi Bumi
Rungkut
7 persons Rp. 70.000
Gerhono 14 persons Rp. 140.000
Sarip Tambak
Oso
11 persons Rp. 110.000
Sawunggaling 12 persons Rp. 120.000
Petruk 19 persons Rp. 190.000
Sogol 14 persons Rp. 140.000
Based on the previous data, we can review that
the total amount of revenue was lower than the
current standard of regional minimum wages in
Surabaya city. This situation was caused by the lack
136
Daniel, D., Laksmono, I. and Nugrahadi, E.
Applying E-Commerce in the Marketing Information System as a Tool to Increase Ludruk Art Income - Case Study at Irama Budaya Group, Surabaya.
In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in
Indonesia, pages 136-142
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

of marketing media and product mix given by the
Irama Budaya group, reflecting from a non-updated
website and the last activity on YouTube as a
marketing media in the form of video. As additional
information, the last update on that website was
January 18 2016 and the last updated activity on
YouTube was the end of January 2016.
Besides that, the current marketing process
(selling system) of Irama Budaya in every show
performance can be seen in figure 1.
Figure 1: The current marketing system of Irama Budaya,
2017.
In conclusion, e-commerce can be implemented
as a new marketing media through using the new
product lines in order to decrease the ineffective
days of the Irama Budaya group. Therefore, this
current research will explain the applying of e-
commerce in the marketing system as a tool to
increase the Ludruk art form’s income. Further
research about budgeting through using cost and
benefit analysis can be created to help that group in
projecting future revenue.
2 LITERATURE REVIEW
2.1 Previous Research
In supporting this current research, we used five
previous international journal articles. First,
Ashmarina et al. (2014) stated that a marketing
information system is a primary aspect in a
management system. Second, this system was also
important in the marketing process of an
organization as an effort to increase customer
satisfaction (Farshad et al., 2013). Third, Hassan et
al. (2015) agreed that the increasing of customer
satisfaction was supported by the development of
technology. Fourth, e-commerce is one of the
development technologies that can help to progress
business development and environmental aspects in
the future (Ramadhani, 2011). Fifth, Bal and Bicen
(2017) suggested that using websites and social
media are essential tools adopted nowadays for
business aims.
2.2 Accounting Information System in
Marketing
Krismiaji (2010) said that the accounting
information system in marketing is a part of repeat
business activities and information process activities
(income cycle) that has a relationship with the
delivery of goods and services to customers and the
receipt of payment. Besides that, there is a structure
in the marketing process that described the
interaction between humans, tools, methods, and
controls designed for reaching specific purposes
(Gelinas and Dull, 2012).
2.3 Marketing Information System
The marketing information system is recognized as a
branch of the management information system and
used as a tool to process and distribute information
in order to make the correct and quick decision
(McLeod and Schell, 2007). MacLeod and Shell also
stated that the system can help the company to
identify customer needs and to develop products or
services in order to fulfill the customer’s needs, to
maintain and to increase the quality, and to sell the
products or services. Besides that, a system draws
from any subsystems that consist of input, database,
and output. Furthermore, a marketing information
system has input subsystems such as a transaction
processing system, marketing intelligent subsystem,
and marketing research subsystem. This subsystem
will be stored and processed to be an output
subsystem such as products, promotions, prices,
places, integration mixes, etc.
2.4 E-Commerce System
Laudon (2007) stated that e-commerce is a part of e-
business relating to marketing and purchasing
through the internet. It allows commercial
transactions between many individuals and
organizations. The benefits of e-commerce are
available everywhere, with global reach, universal
standard, and rich benefits, and being interactive and
full of information. He also classified e-commerce
Ticketing sales sell the show ticket and
receive the
p
a
y
ment from audience
Audience enter into the show area and
en
j
o
y
the
L
udruk
p
erformance
The saweran will be given as an addition
when audience feel attracted to the show
All results from ticketing sales and saweran
will be calculated and divided equally to all
players
Applying E-Commerce in the Marketing Information System as a Tool to Increase Ludruk Art Income - Case Study at Irama Budaya Group,
Surabaya
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into three types: business to customer (B2C);
customer to customer (C2C); and business to
business (B2B). Besides that, social media is up-to-
date in the development of web technology that can
help people easily communicate, highly participate,
mutually share, and make an online channel.
3 RESEARCH METHODOLOGY
This current research used a qualitative approach by
applying an ethnography method to gain descriptive
information about the marketing system in the Irama
Budaya group. The design of the current research is
adopted from the ethnography steps explained by
Cresswell (2012). The components of this current
research consist of twelve steps as follows:
1. Determining the informants by using five
minimum requirements in choosing them, i.e. 1)
full enculturation, 2) direct involvement, 3)
unknown cultural situation, 4) sufficient time,
and 5) non-analytics.
2. Interviewing the informants through paying
attention to three elements as follows: 1) explicit
purpose; 2) ethnography explanation; and 3)
ethnography questions.
3. Making ethnography notes that include field
notes, image recording devices, artefacts, and
other things in order to describe the cultural
situation. Besides that, the ethnography notes
contain a short report, an expanded report, field
research journals, and analysis and
interpretations.
4. Asking descriptive questions that can be chosen
from five types as follows: grand tour question,
mini tour questions, example questions,
experience questions, and original language
questions.
5. Analyzing the ethnography interview by
applying the sequences as detailed: 1) problem
choosing; 2) collecting cultural data; 3)
analyzing cultural data; 4) formulating an
ethnography hypothesis; and 5) writing
ethnography.
6. Making the domain analysis consisting of some
elements such as cover term, sematic
relationship, included terms, and boundary.
7. Asking structural questions that adopt some
principles like concurrence, explanation,
repetition, context, and cultural framework.
8. Making the taxonomic analysis by applying
some steps: 1) choosing the domain; 2)
identifying the substitute framework; 3)
searching the subset; 4) looking for the large
domain; and 5) making temporary taxonomy.
9. Asking the right questions in order to find the
different symbols.
10. Making the component analysis that is related to
cultural symbols.
11. Finding the cultural theme.
12. Writing an ethnography.
4 ANALYSIS
4.1 Determining the Informants
In this current research, we chose a purposive
sampling method to determine the informants. The
informants are:
1. Deden Irawan, the leader and the treasurer of
Irama Budaya group, who has the responsibility
in coordinating all players, determining the show
title and schedule, and marketing with external
parties about their Ludruk service.
2. Cak Eko, a Ludruk humanist, who has a role as a
facilitator to develop the marketing media.
Besides that, he is a freelance player.
3. The students of 45 National Junior High School
in Surabaya who followed an extracurricular
activity of Ludruk as a media to accommodate
the demand of current young generations.
4.2 Interviewing the Informants
In this phase of this current research, we selected
three related parties who have been actively
involved in Irama Budaya for the past five years.
The interview process can be explained as follows:
1. The first informant is Deden Irawan, who has
been interviewed three times: April 24 2016;
August 17
2016; and October 9 2016. The
interviews took place in the building of the
Irama Budaya group at Taman Hiburan Rakyat,
Surabaya to obtain information such as the
revenue information system, the accounting
information system, and the distribution process
of revenue to the players.
2. The second informant is Cak Eko, whose
interview process took place on November 28
2016 at pendopo of Taman Hiburan Rakyat,
Surabaya to get more information related to the
marketing media and products.
3. The third informant source is a group of students
of 45 Junior High School in Surabaya who
followed the extracurricular activity of Ludruk
from November 7 to November 8 2016 at
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pendopo of Taman Hiburan Rakyat, Surabaya, to
get any recommendations to develop the art of
Ludruk in the future.
4.3 Making Ethnography Notes
The third step of this current research is writing
ethnography notes to provide a descriptive
explanation about the current marketing system of
the Irama Budaya group. This research was done
from March 2016 until January 2017. At the
beginning, we did an initial survey about the Ludruk
art form and the active Ludruk groups in Surabaya.
Then, we chose the Irama Budaya group, which is
still active in performing and which has some
problems related to its business activity, especially
in its marketing system. Next, we continued to the
preliminary survey to get more information from the
leader and treasurer of the Irama Budaya group
related to the business process, organizational
structure, vision and missions, etc. At the end, we
selected the students of 45 Junior High School in
Surabaya who followed the Ludruk extracurricular
activity as the last informants, who can provide any
suggestions in connection with the development of
future Ludruk, and one of the Ludruk humanists who
can explain more in terms of marketing information
about the Irama Budaya group.
4.4 Asking the Descriptive Questions
The descriptive question asked in this current
research has been asked in an attempt to address the
marketing system (figure 1) of Irama Budaya group.
In addition, there was no recording process of
income accepted at every show.
Figure 2: The marketing system of Irama Budaya, 2016.
This question is also used to know more about the
activity inside of that group and the culture
implemented in that group.
4.5 Analyzing the Ethnography
Interview
All directions that have been given by all informants
must be followed in order to describe the business
process and environmental management of the
Irama Budaya group in the marketing system.
4.6 Making the Domain Analysis
The domain of this current research encompassed
the overall components in the marketing system,
consisting of:
1. The recording system of revenue.
2. Marketing information subsystem (price,
product, and place).
4.7 Asking the Structural Questions
The structural question will help to get all
knowledge from the informants to sharpen the
information about the current marketing system,
covering the recording process and the output
system relating to price, product, and place.
4.8 Making the Taxonomic Analysis
The process of taxonomic analysis consisted of two
steps that can be explained in more detail as follows:
1. The first step is to determine the domain of
current research, which is the marketing
information system, especially the recording
system.
2. The second step is to identify the proper
substitution framework in analyzing. This current
research used an accounting information system
in an attempt to analyze the current marketing
system.
4.9 Asking the Contrary Questions
The contrary questions based on this current
research have been asked to the leader of the Irama
Budaya group, who played a primary role in the
marketing system. These questions covered the
current marketing systems and procedures, the using
of documents, the implemented technologies, the
aims and values of the current system, the related
staff members, the sources used, and the
contingency.
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4.10 Making the Component Analysis
The component analysis used in this current research
implemented all theories, which has been explained
in the Theories section, and gathered all data
obtained from the field research.
4.11 Finding the Cultural Theme
The current cultural theme of the marketing system
in the Irama Budaya group is adopted from the
values of Javanese culture.
4.12 Writing an Ethnography
Ludruk was derived from two areas: land area and
sand areas. In sand areas, there were some waria
players in the Ludruk performance. It happened
because the sands people consisted of sand searchers
in the Brantas River located in Jombang. Therefore,
the female roles were played by male players
through using women’s attributes. It caused the
current Ludruk to have some waria players. On the
other hand, the players of Ludruk from land areas
also used waria as players because of the Islamic
syiar, which prohibited any women to be involved in
the performance. This culture was like the Sandur
culture in Madura.
Based on the historical story, Ludruk was used as
a struggle tool to deliver any messages for society.
In current times, this art form has been considered
outdated and has started to be abandoned by society
because this art cannot follow the era of
development. Therefore, Ludruk must be expanded
as a learning media and not only as a story. The
Ludruk performance that was given by the Irama
Budaya group has almost no audience at every show.
According to the current situation of Ludruk, a
new innovation in the marketing system is very
much needed by the Irama Budaya group to
distribute all the messages based on the performance
aim. That innovation can be started by introducing
the art of Ludruk to the students in all schools
through extracurricular activities. The sample of this
current research used students of 45 Junior High
School in Surabaya because many students followed
this activity as a media for self-development and this
developed their love of local culture, especially
Ludruk.
5 CONCLUSIONS &
RECOMMENDATION
5.1 Conclusion
Based on the result of the analysis and the
implemented theory of this current research, there
are some conclusions, which can be summarized as
follows:
1. The accounting information system of the Irama
Budaya group still has some deficiencies, such
as:
a. No recording and reporting system of income
received at every performance, which can
lead to corruption.
b. The absence of a revenue-sharing system to
the players based on income received.
c. Costs such as training costs, rent costs, and
warehouse costs never being recorded.
2. Based on the marketing research subsystem,
there were some weaknesses, such as:
a. The lack of a product mix of Ludruk that can
be used as a learning media for the young
generation and a way to attract people to love
this art form.
b. The place of performance never being
considered in the strategy to increase the size
of audiences.
c. The price of show tickets has stayed the same
as the market price but this was not supported
with the number of audience members. The
greatest amount of income was derived from
saweran.
5.2 Recommendation
Based on the conclusion of this current research, we
try to give some recommendations for the
management of the Irama Budaya group based on
two aspects, as follows:
1. Management Aspects:
a. Ludruk can be used as a learning media for
current students in every education level in
order to increase their sense of love and pride
toward traditional and local art.
b. The Irama Budaya group should use our
suggestion of completing a business process
diagram with internal controls and accounting
(see figure 3).
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
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Figure 3: Business process diagram (BPD), 2016.
2. Marketing Information System Aspect:
a. Creating an entity relationship diagram
(ERD), which can be seen in figure 4 and
figure 5, for ticket sales and audience
appreciation (saweran) as an internal
marketing record.
Figure 4: ERD of ticket sales, 2016.
Figure 5: ERD of audience appreciation (saweran), 2016.
b. Analysis of similar competitors as a basis to
take a decision and to determine the
marketing strategy.
c. Gathering all data relating to the problems
that can be used as a basis to analyze and
solve the problems.
d. Market observation should be done in order
to make it easier for people to get the desired
values of the Ludruk performance.
e. Place of performance can be used as one of
the factors to increase the profit received by
the Irama Budaya group.
f. The price of Ludruk performance must be
recalculated as a strategy to increase the
income. An entity relationship diagram
(ERD) of customer desire (figure 6) can be
applied to measure the price determination.
Applying E-Commerce in the Marketing Information System as a Tool to Increase Ludruk Art Income - Case Study at Irama Budaya Group,
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Figure 6: ERD of customer desire, 2016.
g. The marketing decision should be
implemented through using the ERD of the
marketing decision subsystem (figure 7) in
maximizing the income source from
competitor analysis, company ability
analysis, and market needs analysis.
Figure 7: ERD of marketing decision subsystem, 2016.
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