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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL PENDIDIKAN TAMBUSAI Dinasti International Journal of Management Science CENDEKIA : Jurnal Ilmu Pengetahuan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) ProBisnis : Jurnal Manajemen KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Procedia of Social Sciences and Humanities Jurnal Pengadaan Barang dan Jasa Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.28651

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

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

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.
Influence of Boycott, Price, and Product Quality on Consumer Decisions for Unilever Sanitation Product in Pontianak Lestari, Lestari; Anisa, Nur Aini; Zaman, Komarun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11624

Abstract

This study aims to examine the extent to which boycott actions, price, and product quality influence consumer purchase decisions regarding Unilever’s sanitation products in Pontianak. A quantitative approach was employed, and data were collected using questionnaires distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression, t-tests, and F-tests. The findings indicate that both consumer boycott and price do not have a significant impact on purchase decisions. In contrast, product quality has a positive and statistically significant effect (β = 0.382; sig. = 0.029). The constant value of 33.611 suggests that even when all independent variables are assumed to have no effect, the purchase decision level remains high. The R square value of 0.072 indicates that the three variables together explain only 7.2% of the variance in purchase decisions. The F-test result of 1.856 with a significance level above 0.05 confirms that the independent variables do not have a simultaneous effect. These findings highlight that product quality remains the dominant factor influencing purchase decisions, even amid social issues such as boycott movements.
Strategi Pemasaran Lembaga Pendidikan dan Pelatihan Anna Computer S, Nur Aina; Zaman, Komarun; Megasari, Aisyah Darti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11799

Abstract

Penelitian ini bertujuan untuk mengetahui Strategi Pemasaran Lembaga Pendidikan dan Pelatihan Anna Computer Sungai Bengkal Tebo. Lembaga Pendidikan Anna Computer merupakan salah satu lembaga non formal yang berdiri di Lokasi Jalan Lintas Sumatera Tebo Jambi RT. 03 RW. 01 Dusun Lamo Kelurahan Sungai Bengkal Kecamatan Tebo Ilir Kabupaten Tebo Provinsi Jambi. Berdiri pada Tanggal 18 April 2011. Lembaga Pendidikan Anna Computer menghadapi hambatan dan rintangan dalam segi pemasaran. Dalam merumuskan strategi pemasaran, penting untuk memahami faktor internal berupa kekuatan dan kelemahan, serta faktor eksternal yang meliputi peluang dan ancaman. Salah satu strategi yang dapat diterapkan adalah Strategi ST, yaitu memanfaatkan kekuatan perusahaan untuk menghadapi ancaman, yang dikenal juga sebagai strategi diversifikasi.
Pengaruh Kualitas Layanan Dan Fasilitas Terhadap Kepuasan Konsumen Indriani, Indriani; Darim, Abu; Zaman, Komarun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.12077

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan fasilitas terhadap kepuasan pelanggan di SPBU 54.864.04 UD Pelangi di Nagekeo. Menggunakan metode kuantitatif dengan 69 responden, hasil penelitian menunjukkan bahwa secara parsial (sendiri-sendiri), kualitas pelayanan berpengaruh positif terhadap kepuasan pelanggan, sedangkan fasilitas tidak. Namun, ketika diuji secara simultan (bersama-sama), kualitas pelayanan dan fasilitas terbukti berpengaruh signifikan terhadap kepuasan pelanggan.
IMPLEMENTASI SOFTWARE ACCURATE PADA MODUL PENJUALAN DAN PPH 23 DI PT NILAM PENTA MARGA ABADI Zakaria Pambudi, Angga; Setyowati, Lis; Zaman, Komarun
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7088

Abstract

This study aims to analyze the implementation of Accurate software in the sales and PPh 23 modules at PT Nilam Penta Marga Abadi, a trucking service company based in Surabaya. The research is grounded in the importance of accounting information systems in enhancing operational efficiency and tax compliance, particularly in the service sector, which involves service-based transactions. A qualitative case study approach was employed, with data collected through interviews, observations, and transaction documentation over a two-month period. The results indicate that the use of Accurate increased transaction recording and reporting efficiency by 30%, reduced recording errors by 20%, and improved compliance with PPh 23 through automated invoicing, receivables settlement, and tax deductions. The main challenge identified was the absence of detailed service rate breakdowns in invoices, which affected the clarity of financial and tax reports. In conclusion, Accurate offers significant benefits in managing transactions and tax reporting digitally; however, optimizing the data input system and providing regular staff training are necessary to maximize its effectiveness. These findings contribute to the development of accounting information systems in the service industry, particularly in enhancing accurate and efficient tax obligation management. ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi software Accurate pada modul penjualan dan PPh 23 di PT Nilam Penta Marga Abadi, sebuah perusahaan jasa trucking di Surabaya. Latar belakang penelitian didasarkan pada pentingnya sistem informasi akuntansi dalam meningkatkan efisiensi operasional dan kepatuhan perpajakan, terutama di sektor jasa yang memiliki karakteristik transaksi berbasis layanan. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, di mana data dikumpulkan melalui wawancara, observasi, dan dokumentasi transaksi selama dua bulan. Hasil penelitian menunjukkan bahwa penggunaan Accurate meningkatkan efisiensi pencatatan dan pelaporan sebesar 30%, mengurangi kesalahan pencatatan sebesar 20%, serta meningkatkan kepatuhan terhadap PPh 23 melalui otomatisasi proses faktur, pelunasan piutang, dan pemotongan pajak. Kendala utama yang ditemukan adalah tidak adanya rincian tarif jasa dalam faktur, yang berdampak pada kejelasan laporan keuangan dan pelaporan pajak. Kesimpulannya, Accurate memberikan manfaat signifikan dalam pengelolaan transaksi dan pelaporan pajak secara digital; namun, optimalisasi sistem input dan pelatihan rutin bagi staf diperlukan untuk memaksimalkan efektivitas penggunaannya. Temuan ini berkontribusi pada pengembangan sistem informasi akuntansi di sektor jasa, khususnya dalam memperkuat pengelolaan kewajiban perpajakan secara lebih akurat dan efisien.
Co-Authors AA Sudharmawan, AA Afandi, Achmat Agus Prasetyo Akbar, Vina Nurpuji Setya Anggraini, Risky Juliana Anisa, Nur Aini Bhoedide, Injilia Tasya Setya Darim, Abu Devangga Putra Adhitya Pratama Dinda alkarimah, Dinda Ernawati Ernawati Firdaus, Reza Aura Hendriawan, Ayi Indriani Indriani Krisnanti, Maria Kurniawati Kurniawati Lailatul Mubarokah Lestari Lestari Megasari, Aisyah Darti Nasution, Hadi Nur Aisyah, Putri Nur Farida Nuryadi Nuryadi Nuryadi Paryono PRATAMA, DEVANGGA Priyo Utomo Putri Ainur Rosidah Resmina, Herty Widyatini Rika Liftiana Rokhilah, Khilmiatur S, Nur Aina Setyowati, Lis Siti Helmyati Suprihono, Suprihono Suryani, Olivia Dwi Syamsul Arifin Yuafini, Chamdan Zakaria Pambudi, Angga