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All Journal JURNAL RISET AKUNTANSI TIRTAYASA Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal
Komarudin, Mochamad Fahru
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON anti, Pebri; Ismail, Tubagus; Muchlish, Munawar; Komarudin, Mochamad Fahru
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.9126

Abstract

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.
IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN LINGKUNGAN UNTUK KEBERLANJUTAN BISNIS PADA PERUSAHAAN MANUFAKTUR DI KABUPATEN SERANG Komarudin, Mochamad Fahru
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1259

Abstract

Penelitian ini bertujuan untuk mengeksplorasi implementasi sistem akuntansi manajemen lingkungan dan dampaknya terhadap keberlanjutan bisnis pada perusahaan manufaktur di Kabupaten Serang. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus sebagai desain utama. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen dari beberapa perusahaan manufaktur yang dipilih secara purposive. Data kualitatif akan dianalisis dengan menggunakan pendekatan analisis deskriptif. Proses ini akan menganalisis hasil wawancara, catatan observasi, dan analisis dokumen untuk mendeskripsikan dalam bentuk poin-poin yang disusun ke dalam tabel-tabel agar mudah dipahami. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan manufaktur di Kabupaten Serang telah mengadopsi sistem akuntansi manajemen lingkungan sebagai bagian dari strategi keberlanjutan mereka. Faktor-faktor yang mempengaruhi implementasi sistem akuntansi manajemen lingkungan termasuk kesadaran akan isu lingkungan, tekanan dari pemangku kepentingan, dan kepatuhan terhadap regulasi lingkungan. Wawancara dengan manajer perusahaan mengungkapkan bahwa sistem akuntansi manajemen lingkungan membantu mereka dalam memantau dampak lingkungan dari operasi mereka, mengidentifikasi peluang untuk efisiensi dan penghematan sumber daya, serta memperbaiki citra perusahaan dalam hal tanggung jawab sosial dan lingkungan. Meskipun demikian, tantangan seperti keterbatasan sumber daya dan resistensi internal juga ditemui dalam proses implementasi.
INTEGRATION OF SUSTAINABILITY CONCEPTS IN THE ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEM OF CILEGON CITY HOSPITAL Komarudin, Mochamad Fahru
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 2 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i2.211

Abstract

This research aims to investigate the integration of sustainability concepts in the environmental management accounting system of hospitals in Cilegon City. The concept of sustainability plays a key role in bridging the gap between financial goals and environmental goals of organizations. Through qualitative research methods, data was collected through in-depth interviews, participant observation, and analysis of related documents. The research results show that hospitals in Cilegon City have made efforts to integrate the concept of sustainability in their accounting system, including recording and analyzing data related to medical waste management, efficient use of energy, and efforts to reduce greenhouse gas emissions. However, there are challenges such as limited resources and lack of awareness about the concept of sustainability. This research produces a concrete action plan to increase the integration of sustainability concepts in the hospital environmental management accounting system in Cilegon City. Specific steps proposed include developing new policies, improving infrastructure, training staff, and developing more efficient waste management programs. Thus, this research makes a significant contribution to improving hospital environmental performance in a sustainable manner.
UPAYA PENGELOLAAN BRANDING HOTEL MELALUI OPTIMALISASI MEDIA SOSIAL SEBAGAI KUNCI KESUKSESAN DI HOTEL PANTAI MERAK KOTA CILEGON Khaeruman, Khaeruman; Komarudin, Mochamad Fahru; Mukhlis, Ahmad; Suflani, Suflani; Hidayat, Ardi; Afriani, Raden Irna
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 3 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i3.127

Abstract

Hotel branding management is a strategic aspect in achieving the success of a hotel company, including Merak Beach Hotel in Cilegon City. Community service activities are focused on optimizing social media as the main key in improving the success of hotel branding management. The results of this activity show that media and public relations have an interdependent relationship, where the role of public relations is very important in building relationships with external media or media relations to create strong company branding. Media management is no longer limited to conventional platforms, but develops in the use of modern media, especially media based on internet technology. Merak Beach Hotel overcomes challenges in media relations by shifting focus to social media, especially Facebook. Nevertheless, the function of media relations is recognized as integral in branding strategies. The hope is that management can expand the function of media handling not only to internal media, but also externally. The important role of media and public relations in branding strategy is evident, it is expected that these steps improve branding management and strengthen relationships with related parties through social and external media
PENINGKATAN KREATIVITAS DAN INOVASI DALAM PENGEMASAN ROTI BAGI UMKM DI KELURAHAN SAWAH LUHUR KECAMATAN KASEMEN KOTA SERANG Suflani, Suflani; Komarudin, Mochamad Fahru; Suganda, Ahmad; Purwatisari, Ani; Rezky, Reditya Putra Octevio; Amri, Saipul; Darmawan, Muhamad Rival Nur; Andini, Andini
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i2.164

Abstract

This community service activity aims to increase creativity and innovation in packaging bread products for MSMEs in Sawah Luhur Village, Kasemen District, Serang City. Bakery MSMEs in this region face significant challenges related to packaging, which hinders product marketing and competitiveness. This program includes intensive training on packaging design, modern packaging technology, and digital innovations such as QR codes and Augmented Reality (AR). Apart from that, the training also focuses on the use of environmentally friendly packaging materials and circular economy concepts. The results of the activity showed that the participants succeeded in creating a more attractive and functional packaging design. This increase in understanding and skills has a positive impact on sales of MSME products. This program also underlines the importance of collaboration between academics, practitioners and government in encouraging MSME innovation in the digital era
PELATIHAN KEPEMIMPINAN MELALUI PASKIBRA UNTUK MENINGKATKAN DISIPLIN DAN KERJA SAMA TIM UNTUK SISWA MTsN KOTA SERANG Umayah, Umi Kulsum; Husni, Mohamad; Idayu, Riyanthi; Komarudin, Mochamad Fahru; Afriani, Raden Irna; Lestari, Dini Martinda
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i4.181

Abstract

Leadership training through Paskibra at MTsN Serang City is designed to improve students' leadership skills, discipline and teamwork. This activity aims to build student character through a theoretical and practical approach involving marching training, cooperation simulations, and strengthening leadership values. This training is carried out in the form of community service as a form of higher education's contribution in supporting the formation of a young generation who is superior and has noble morals. The results of the training showed a significant increase in students' understanding of responsibility, decision making, and coordination in teams. Students also experience increased discipline, reflected in their ability to comply with the schedule and rules applied during training. Apart from that, this program is relevant to the vision of Islamic-based character education, instilling the values ??of responsibility, trust and cooperation for the common good. This training is effective in supporting the formation of students' character as future leaders. With continuous development and evaluation, this program can become a model for improving the quality of character education in other schools, especially through Paskibra extracurriculars
UPAYA PENINGKATAN KREATIVITAS DAN INOVASI UMKM DENGAN BUKU REFERENSI INSPIRATIF DI KOTA SERANG Khaeruman, Khaeruman; Harsono, Pramudi; Tabroni, Tabroni; Suflani, Suflani; Bahits, Abdul; Salapudin, Salapudin; Sukmawan, Irwan; Komarudin, Mochamad Fahru; Lesmana, Ihwan Satria; Triana, Leni
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i4.190

Abstract

The community service activity entitled "Efforts to Enhance Creativity and Innovation in MSMEs with Inspirational Reference Books in Serang City", held in September 2024, aimed to improve the creativity and innovation of MSME entrepreneurs. Through a webinar and book review of "Inspirational MSMEs: Secrets to Success in the Modern Era", participants gained valuable insights into product innovation, digital marketing strategies, and efficient financial management. The activity was successful in equipping MSME entrepreneurs with new knowledge and skills, motivating them to apply creative ideas and utilize digital media for business development. Feedback surveys revealed that participants felt more confident and prepared to face challenges and expand their businesses. Furthermore, the event fostered networking opportunities for MSME entrepreneurs, which could further support their business growth. Overall, this community service activity contributed positively to enhancing the competitiveness of MSMEs in Serang City and can serve as a model for similar initiatives in other regions
Analysis of Company Competitive Advantage through the Application of Environmental Management Accounting Komarudin, Mochamad Fahru
Mandalika Journal of Business and Management Studies Vol 3 No 2 (2025): Mandalika Journal of Business and Management Studies (In-Press)
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i2.280

Abstract

The increasing pressure for businesses to balance profitability with environmental sustainability has placed Environmental Management Accounting (EMA) at the forefront of strategic management tools. EMA is crucial for organizations looking to integrate environmental costs into their financial decision-making, helping them manage resource use, reduce waste, and improve overall efficiency (Vasile & Man, 2012). The purpose of this study is to explore how the application of EMA can enhance a company's competitive advantage, specifically through improved operational performance, regulatory compliance, and reputation building. This research uses a qualitative approach with a literature review to synthesize findings from various studies published in the past five years on EMA and its role in sustainable business practices. The results indicate that companies that implement EMA practices gain competitive advantages by reducing environmental costs, optimizing resource management, and aligning with sustainability objectives. These practices not only help organizations comply with environmental regulations but also enhance their reputation among environmentally conscious consumers and investors. Despite these benefits, challenges such as high initial costs, data collection complexities, and organizational resistance are common hurdles in the implementation of EMA. Overall, this study highlights the importance of EMA as a strategic tool for achieving long-term competitiveness and sustainability.
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Azzahra, Maya; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 4 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i4.73

Abstract

The purpose of this study is to determine whether there is an influence of the role of taxes and profitability on the value of banking sector companies listed on the Indonesian Stock Exchange in 2020-2024. The research method used is associative quantitative. The study population includes all banking subsector companies listed on the IDX. The research sample was selected using a purposive sampling technique with certain criteria, resulting in a number of companies that are consistent in publishing annual financial reports throughout the observation period. Data were analyzed using multiple regression tests. The results of the hypothesis testing show that: (1) Tax planning has a positive effect on company value, as evidenced by the t-value of 15.818 which is greater than the t-table of 2.145, and a significance value of 0.000 <0.05. (2) Profitability also has a negative effect on company value, as indicated by the t-value of -4.156 which is smaller than the t-table of -2.145, with a significance value of 0.000 <0.05. (3) Simultaneously, tax planning and profitability together have a significant influence on company value, as evidenced by the calculated F value of 288.786, which is much greater than the F table of 3.739.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
Co-Authors Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Idayu, Riyanthi Khaeruman Khodijah, Ina LENI TRIANA, LENI Lesmana, Ihwan Satria Mohamad Husni, Mohamad Munawar Muchlish Nur’anah, Nur’anah Pebrianti Pebrianti, Pebrianti Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rezky, Reditya Putra Octevio Romli, Ombi Salapudin, Salapudin Suflani Suganda, Ahmad Sukmawan, Irwan Tabroni Tubagus Ismail Umayah, Umi Kulsum