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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL PENDIDIKAN TAMBUSAI International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) ProBisnis : Jurnal Manajemen Income: Innovation Of Economics And Management KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Balance : Jurnal Akuntansi dan Manajemen Procedia of Social Sciences and Humanities Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Zaman, Komarun
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Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Physics Social Sciences Other

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IMPROVING THE EFFICIENCY OF PAYROLL AND WAGE PROCESSES IN SURABAYA'S CREATIVE INDUSTRIES: COULD MANAGEMENT ACCOUNTING INFORMATION SYSTEM DO IT? Zaman, Komarun; Adhitya Pratama, Devangga Putra
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.87

Abstract

The purpose of this study was to analyze and find out about the accounting information system in the process of payroll and wages. In addition, the purpose of this study is also to determine the effect of an effective and efficient payroll and payroll accounting information system, thus facilitating the payroll and remuneration process. The research method used in the research of payroll and wage accounting information systems is to use qualitative descriptive research methods and literature. An Accounting Information System (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make informed decisions. The results of this study indicate that every government agency needs to implement public sector accounting because it can simplify and improve the quality of presenting financial reports.
Marketing Strategies in Increasing Turnover and Product Quality of Msme KSM Berkah Nuryadi, Nuryadi; Zaman, Komarun; Utomo, Priyo; Arifin, Syamsul; Adhitya Pratama, Devangga Putra
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3098

Abstract

Srikandi Tempe Chips is engaged in the small food industry at this time, Srikandi Tempe Chips companies are competing in very tight competition in retaining customers. So, companies must really consider marketing strategies in order to improve product quality. The type of research used in this study is a qualitative approach, which aims to find out a good marketing strategy, which is associated with the strengths, weaknesses, opportunities and threats owned by UMKM KSM Berkah in increasing turnover and product quality. From the results of this study that has been carried out, it shows that Srikandi Tempe Chips are successful in implementing marketing strategies using SWOT analysis.
Analisis Digital Marketing dalam Peningkatan Brand Awareness Lunare Perfume di E-Commerce Shopee Firdaus, Reza Aura; Zaman, Komarun; Kurniawati, Kurniawati
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis strategi Digital Marketing yang diterapkan Lunare Perfume di E-Commerce Shopee. Teknik pengumpulan data yang digukan adalah teknik observasi, wawancara, dokumentasi dan analisis online chat. Teknik analisis data yag digunakan adalah teknik analisis deskriptif kualitatif. Hasil penelitian ini yakni strategi Digital Marketing yang diterapkan oleh Lunare Perfume di E-Commerce Shopee efektif dalam meningkatkan brand awareness, sehingga mampu menarik konsumen, dan membangun loyalitas pelanggan yang semuanya berkontribusi pada peningkatan penjualan dan keberhasilan bisnis. Strategi digital marketing efektif dalam meningkatkan brand awareness, yang berkontribusi pada loyalitas pelanggan dan peningkatan penjualan. Lunare Perfume dan perusahaan lain dapat menggunakan hasil ini untuk mengoptimalkan kampanye pemasaran digital mereka di platform E-Commerce seperti Shopee.
Exploring the Role of Incentives and Motivation in Enhancing Employee Performance Nuryadi, Nuryadi; Zaman, Komarun; Utomo, Priyo; Hendriawan, Ayi; Farida, Nur
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 15 No. 1 (2025): Maret 2025
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v15i1.10709

Abstract

The problem in this study is whether incentives and motivation affect employee performance. This research is motivated by the importance of the role of each employee in the company. Therefore, companies need to increase their attention to the quality of their employees, both in terms of the quality of knowledge and skills, careers and welfare levels. Employee performance will be greatly influenced by several factors, both those originating from workers and those from the company. As a form of remuneration for the company for the performance of its employees, it is necessary to provide rewards in the form of incentives. The purpose of this study was to determine whether the incentives and motivation given to employees affect employee performance. This research method uses quantitative methods by using data collection techniques and distributing questionnaires then the results of the research are analyzed using the SPSS application. This research was conducted at PT. Tasindo Central Perkasa
ANALISIS PENERAPAN PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT MEKANIKAL ELEKTRIKAL PERSADA Nur Aisyah, Putri; Setyowati, Lis; Zaman, Komarun
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i3.6984

Abstract

PT Mekanikal Elektrikal Persada is a distribution company specializing in mechanical, electrical, and piping equipment for construction projects. The company was officially registered as a Taxable Entrepreneur (PKP) in March 2024. This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting, as well as to evaluate the effectiveness of input tax invoice management strategies in newly registered PKP companies. This research addresses a literature gap concerning the dynamics of periodic VAT underpayments and corresponding mitigation strategies. A qualitative approach with an intrinsic case study design was employed. Data were collected through documentation of sales and purchase reports, VAT periodic tax returns (SPT Masa PPN) for 2024, semi-structured interviews, and direct observation. The findings revealed a 2,978% increase in VAT underpayment over a seven-month period, from IDR 2,784,244.00 in June to IDR 84,648,141.00 in December 2024. This surge was attributed to the imbalance between input and output VAT, as well as suboptimal management of input tax invoices. Nevertheless, VAT calculation, payment, and reporting procedures were carried out in accordance with the prevailing tax regulations. The practical implication of this study suggests that newly registered PKP companies should implement periodic input invoice management strategies to prevent significant spikes in tax liabilities that could affect cash flow stability. The study also recommends strengthening documentation systems and internal tax training programs for new PKP companies. ABSTRAK PT Mekanikal Elektrikal Persada merupakan perusahaan distributor perlengkapan mekanikal, elektrikal, dan perpipaan untuk proyek konstruksi. Perusahaan ini dikukuhkan sebagai Pengusaha Kena Pajak (PKP) pada Maret 2024. Penelitian ini bertujuan untuk menganalisis penerapan perhitungan, penyetoran, dan pelaporan Pajak Pertambahan Nilai (PPN) serta mengevaluasi efektivitas strategi pengelolaan faktur pajak masukan pada perusahaan baru PKP. Penelitian ini mengisi kesenjangan literatur terkait dinamika kurang bayar PPN secara periodik dan strategi mitigasinya. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus intrinsik. Data dikumpulkan melalui dokumentasi laporan penjualan dan pembelian, SPT Masa PPN tahun 2024, wawancara semi-terstruktur, serta observasi langsung. Hasil penelitian menunjukkan adanya kenaikan signifikan nilai kurang bayar PPN sebesar 2.978% dalam tujuh bulan, yaitu dari Rp2.784.244,00 pada Juni menjadi Rp84.648.141,00 pada Desember 2024. Lonjakan tersebut disebabkan ketimpangan antara PPN masukan dan keluaran, serta belum optimalnya pengelolaan faktur pajak masukan. Meskipun demikian, proses perhitungan, penyetoran, dan pelaporan PPN telah dilaksanakan sesuai ketentuan perundang-undangan. Implikasi praktis dari studi ini menyarankan agar perusahaan baru PKP mengimplementasikan strategi pengelolaan faktur masukan secara periodik guna menghindari lonjakan kewajiban pajak yang berdampak pada arus kas. Penelitian ini juga merekomendasikan penguatan sistem dokumentasi dan pelatihan pajak internal bagi perusahaan baru PKP.
Analisis Strategi Pengembangan SDM Untuk Mengoptimalkan Kinerja Karyawan Di Departemen Yanum regu Penghijauan PT. Fokus Jasa Mitra (FJM) Prasetyo, Agus; Anisa, Nur Aini; Zaman, Komarun
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengembangan sumber daya manusia (SDM) dalam meningkatkan kinerja karyawan, khususnya di lingkungan kerja yang bersifat teknis seperti Departemen Yanum Regu Penghijauan PT. Fokus Jasa Mitra (FJM). Tujuan dari penelitian ini adalah untuk menganalisis strategi pengembangan SDM yang diterapkan dan sejauh mana strategi tersebut berkontribusi dalam mengoptimalkan kinerja karyawan. Penelitian ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dokumentasi, dan kuesioner terhadap 4 pimpinan dan 21 karyawan. Hasil penelitian menunjukkan bahwa strategi pengembangan SDM di FJM telah mencakup pelatihan teknis, pelatihan keselamatan kerja, serta evaluasi dan briefing rutin. Mayoritas karyawan merasa bahwa pelatihan relevan dan berdampak positif terhadap keterampilan kerja, meskipun waktu yang terbatas menjadi kendala utama. Selain itu, motivasi kerja belum sepenuhnya optimal akibat minimnya penghargaan dan kejelasan jenjang karier. Kesimpulan dari penelitian ini adalah bahwa strategi pengembangan SDM telah memberikan dampak positif terhadap kinerja, namun perlu peningkatan dari sisi motivasi, evaluasi, serta integrasi pelatihan dalam sistem kerja harian untuk mencapai hasil yang lebih optimal dan berkelanjutan.
Pemberdayaan Budaya Melalui Pembuatan Batik Shibori Dan Penghijauan Lingkungan Bersama Masyarakat Sidosermo Nuryadi, Nuryadi; Arifin, Syamsul; Zaman, Komarun; Yuniyati , Reni; Nuraini, Nuraini; Arramadhan, Dio Fatwa
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1089

Abstract

Kegiatan bertujuan untuk memberdayakan masyarakat lokagram Kuliah Kerja Nyata (KKN) Kelompok 02 di Surl melalui dua pendekatan utama: revitalisasi budaya dan keberlanjutan lingkungan. Revitalisasi budaya dilaksanakan melalui pelatihan membatik Shibori, yang mudah dipelajari, hemat biaya, dan berpotensi sebagai produk ekonomi kreatif. Keberlanjutan lingkungan dipromosikan melalui kegiatan penghijauan untuk meningkatkan kualitas udara dan menumbuhkan kesadaran ekologis. Dengan pendekatan partisipatif, program ini meningkatkan keterampilan, pengetahuan, dan komitmen kolektif warga terhadap warisan budaya dan kehidupan berkelanjutan.   The Community Service Program Group 02 in Surabaya aims to empower local communities through two main approaches: cultural revitalization and environmental sustainability. Cultural revitalization is implemented through Shibori batik training, which is easy to learn, cost-effective, and has the potential to become a creative economy product. Environmental sustainability is promoted through reforestation activities to improve air quality and foster ecological awareness. Using a participatory approach, the program enhances the skills, knowledge, and collective commitment of residents to cultural heritage and sustainable living.  
Strategi Gaya Kepemimpinan Demokratis Dalam Upaya Mencapai Target Kinerja Karyawan Rahman, Iqbal Ainur; Darim, Abu; Pratama, Devangga Putra Adithya; Zaman, Komarun
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1110

Abstract

Penelitian ini bertujuan untuk menganalisis strategi gaya kepemimpinan demokratis pada PT Pura Barutama cabang Gresik dalam upaya mencapai kinerja karyawan. Data yang diteliti berupa laporan evaluasi bulanan, notulen rapat dan hasil wawancara. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan simpulan. Hasil penelitian ini menunjukkan bahwa strategi gaya kepemimpinan demokratis yang diimplementasikan berupa musyawarah, rapat rutinan, penugasan karyawan sesuai kompetensi menunjukkan implikasi langsung terhadap kinerja karyawan. Sehingga target kinerja yang sebelumnya direncanakan, dapat tercapai dengan strategi gaya kepemimpinan demokratis.   This study aims to analyze the strategy of democratic leadership style at PT Pura Barutama Gresik branch in an effort to achieve employee performance. The data studied is in the form of monthly evaluation reports, meeting minutes and interview results. The data collection techniques used were observation, interviews and documentation. The data analysis techniques used are data reduction, data presentation and conclusion drawn. The results of this study show that the democratic leadership style strategy implemented in the form of deliberations, routine meetings, and assignment of employees according to competencies shows direct implications on employee performance. So that the previously planned performance targets can be achieved with a democratic leadership style strategy
Peran Strategi Kemitraan dalam Meningkatkan Pemasaran Jasa Transporter Pengangkutan Limbah B3 Aini, Nur; Darim, Abu; Zaman, Komarun; Yadi , Nur
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1113

Abstract

Penelitian ini bertujuan untuk menganalisis peningkatan pemasaran jasa transporter pengangkutan limbah B3 PT. Cipta Karya Pertiwi Trans melalui strategi kemitraan. Data yang diteliti diperoleh melalui laporan kinerja bulanan, dokumen perusahaan, serta wawancara dengan pihak manajemen. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis SWOT (Strength, Weakness, Opportunity, dan Threats). Hasil penelitian menunjukkan bahwa perencanaan strategi kemitraan dilakukan secara sistematis dengan melibatkan pihak internal dan mempertimbangkan aspek legalitas, reputasi, serta potensi mitra. Pelaksanaan strategi berjalan melalui pembagian peran, koordinasi, dan kolaborasi dalam promosi maupun akses pasar. Implikasi strategi kemitraan berdampak positif pada operasional, stabilitas keuangan, reputasi perusahaan, serta kepatuhan regulasi. Dengan demikian, strategi kemitraan mampu memperluas pasar, meningkatkan kepercayaan, dan mendukung keberlanjutan usaha PT Cipta Karya Trans. This study aims to analyze the increase in the marketing of B3 waste transportation transporter services of PT. Cipta Karya Pertiwi Trans through a partnership strategy. The data studied was obtained through monthly performance reports, company documents, and interviews with management. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is SWOT (Strength, Weakness, Opportunity, and Threats) analysis. The results of the study show that partnership strategy planning is carried out systematically by involving internal parties and considering aspects of legality, reputation, and potential partners. The implementation of the strategy runs through role sharing, coordination, and collaboration in promotion and market access. The implications of the partnership strategy have a positive impact on operations, financial stability, corporate reputation, and regulatory compliance. Thus, the partnership strategy is able to expand the market, increase trust, and support the sustainability of PT Cipta Karya Trans's business
Online Marketing Communication Strategy on Purchase Decisions of Dexskin Skincare Products via Instagram in Tangerang Wahyuni, Mega Sri; Zaman, Komarun; Anisa, Nur Aini
INCOME: Innovation of Economics and Management Vol. 5 No. 2 (2025): October
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i2.6312

Abstract

This study explores the online marketing communication strategy of Dexskin by Derma Express through Instagram in influencing consumer purchasing decisions in Tangerang. The research is motivated by the rapid growth of Indonesia’s skincare industry and the increasing demand for transparency, credibility, and educational value in brand communication. Using a qualitative descriptive approach, data were collected through observation, interviews with ten informants, and documentation of Dexskin’s Instagram marketing activities conducted between January and April 2025. The analysis draws on the STP (Segmentation, Targeting, Positioning) and AIDA (Attention, Interest, Desire, Action) frameworks to examine how Dexskin integrates educational content, visual storytelling, and collaborations with influencers and dermatologists. The findings indicate that Dexskin’s hybrid strategy—combining medical credibility and influencer relatability—tends to enhance consumer engagement, trust, and purchase intention. Educational posts foster interest and credibility, while influencer collaborations attract attention and emotional resonance. However, given the qualitative and context-specific nature of this study, the results should be viewed as exploratory rather than conclusive. Limitations include the small sample size and focus on one geographic area (Tangerang). Future research is encouraged to adopt mixed or comparative methods across multiple platforms and regions to validate and extend these insights.
Co-Authors AA Sudharmawan, AA Afandi, Achmat Agus Prasetyo Anggraini, Risky Juliana Anisa, Nur Aini Arramadhan, Dio Fatwa Bhoedide, Injilia Tasya Setya Darim, Abu Devangga Putra Adhitya Pratama Ernawati Ernawati Firdaus, Reza Aura Hendriawan, Ayi Krisnanti, Maria Kurniawati Kurniawati Lailatul Mubarokah Megasari, Aisyah Darti Nasution, Hadi Nur Aini Nur Aisyah, Putri Nur Farida Nuraini Nuraini Nuryadi Nuryadi Pratama, Devangga Putra Adithya Priyo Utomo Putri Ainur Rosidah Rahman, Iqbal Ainur Rika Liftiana Rokhilah, Khilmiatur Setyowati, Lis Siti Helmyati Suryani, Olivia Dwi Syamsul Arifin Wahyuni, Mega Sri Yadi , Nur Yuniyati , Reni