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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL RISET AKUNTANSI TIRTAYASA International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Masyarakat Formosa (JPMF) Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan International Journal of Economics, Commerce, and Management
Komarudin, Mochamad Fahru
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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 Public Health Social Sciences Other

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THE ENVIRONMENTAL MANAGEMENT ACCOUNTING ANALYSIS TO ENCOURAGE PRODUCT INNOVATION IN THE FABRIC INDUSTRY Mochamad Fahru Komarudin
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to investigate the effect that implementing environmental management accounting has on the rate of product innovation within the textile manufacturing industry. Through a qualitative research approach, this research involves a descriptive analysis approach. In the industrial district of Cilegon City, primary data collection consisted of interviews with players in the textile industry and professionals engaged in the industry. The study's results reveal that the use of environmental management accounting in the fabric industry has provided a positive impetus to the resulting product innovation. When ecological management accounting is implemented, industrial managers gain a more in-depth understanding of managing production activities. It is particularly beneficial for Knitting, Dyeing, and Finishing managers. Nevertheless, there are restrictions to be seen in certain aspects of the industry's specific environmental cost disclosure in its financial reports. Environmental management accounting encourages innovative concepts for industry players, which stimulates the transformation of waste from industrial processes into valuable innovative products. The findings of this study highlight the significance of incorporating the idea of sustainable accounting into the process of driving innovation in the fabric industry sector. It could positively affect both the economy's growth and the environment's state.
MODERNIZATION AND THE ROLE OF PACKAGING IN INCREASING THE MARKETING OF GIPANG PRODUCTS IN MAWAR MICRO SMALL MEDIUM ENTERPRISES (UMKM) IN BANYUWANGI PULO AMPEL VILLAGE Suflani Suflani; Mochamad Fahru Komarudin; Martinus Rambe Purba; Kemal Firdaus; Asarah Asarah; Yus Resya Adesta
International Journal of Engagement and Empowerment Vol. 3 No. 2 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i2.113

Abstract

Gipang is a typical Banten food, one of which is made by residents of Banyuwangi Village, Pulo Ampel District, Serang and Gipang Regencies. Digital technology is currently developing Gipang Rice and Cassava production based on orders. MSMEs are the backbone of the national economy. This sector is able to drive the community's economy and absorb a large number of workers. Unfortunately, the packaging for Gipang Rice and cassava products in Banyuwangi Village still uses non-standard jars and plastic, therefore packaging modernization is the solution. Standard packaging modernization can make gipang products durable and not easily destroyed and can attract the attention of buyers so that they can increase the marketing of Gipang Rice and Cassava products. By improving MSME packaging it is proven to be able to increase marketing, the market segment is increasing, and marketing turnover is increasing so that MSME can be upgraded
Analisis Akuntansi Biaya Lingkungan Industri Kimia Di Kota Cilegon Sebagai Wujud Implementasi dari Green Accounting Mohamad Husni; Mochamad Fahru Komarudin; Riyanthi Idayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.6704

Abstract

The main focus of industry players now is the environment, where industry players are required to be more responsible for the environment as a result of their operating activities which incidentally intersect with the use of the environment, because one of the biggest contributions related to environmental problems is the fruit of industrial activities produced by companies such as waste or something else. This study aims to find out how much the application of green accounting and environmental cost analysis begins with identification, recognition, measurement, presentation and disclosure in the chemical industry company PT Nippon Shokubai Indonesia, this research is a qualitative research in the form of a case study. The results of the study stated that PT Nippon Shokubai Indonesia, had implemented Green Accounting accounting practices even though it was not what was expected, environmental management carried out by PT Nippon Shokubai Indonesia by processing waste was carried out by themselves using the Increator tool and if waste production was excessive the Company appointed a third party licensed in waste processing, especially for B3 waste, regarding reporting aspects PT Nippon Shokubai Indonesia has expense items related to social and environmental activities, but specifically reporting related to environmental costs has not been reported.
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
Investigation of Career Interest in the Tax Field for Tax Voluntary Students in the Banten Province Umi Faridah; Ibrohim Ibrohim; Mochamad Fahru Komarudin
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.236

Abstract

This research to investigate empirical of tax knowledge, self-efficacy, gender on career desire in the field of tax for Tax Volunteer Students in Banten Province. This study uses a quantitative method (questionnaire). As much as 654 Tax Voluntary Students with a sample of 167 VoluntarY- Sample collection method was using the convenience sampling technique. The information examination utilized could be linear regression test. The speculation testing in this consider appear that knowledge of taxation and gender have an effect on career desire in taxation for tax voluntary students in Banten province, while self-efficacy no effect on career desire in tax for tax voluntary students in Banten province. Based on this research, tax knowledge and gender socialization need to be improved for students because in addition to high tax knowledge, gender equality in the world of work can also increase career desire in the tax field for tax voluntary students in the Banten province.
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
Co-Authors Aan Wahyu Purnomo Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Asarah Asarah Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Eli Apud Saepudin fatoni, malik Fauji, Ade Fitri Yuliani Ghifari, Ahmad Hafidz Hanafiah Ibrohim Idayu , Riyanthi Idayu, Riyanthi Ihwan Satria Lesmana Ina Khodijah Ina Khodijah Jayawarsa, A.A. Ketut Juhandi, Nendi Kemal Firdaus Khaeruman Khodijah, Ina Leni Triana Leni Triana LENI TRIANA, LENI Lesmana, Ihwan Satria Martinus Rambe Purba Mohamad Husni Mohamad Husni, Mohamad Munawar Muchlish Nopianti, Rina Nurlita Hairunnisa Nur’anah, Nur’anah Ombi Romli Panudju, Andreas Tri Pebrianti Pebrianti, Pebrianti Permatasari , Diah Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rendi Halomoan Rezky, Reditya Putra Octevio Romli, Ombi Sabrawijaya Salapudin, Salapudin Siti Nazihah Mahfudah Suflani Suganda, Ahmad Sukmawan, Irwan Suwandi, Prastika Tjeng SYAMSUL HIDAYAT Tabroni Thessa Amalia Tubagus Ismail Umayah, Umi Kulsum Umi Faridah Yuliah Yuliah Yuliana, Resty Yus Resya Adesta