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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) Studi Ilmu Manajemen dan Organisasi ProBisnis : Jurnal Manajemen KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Balance : Jurnal Akuntansi dan Manajemen Procedia of Social Sciences and Humanities Jurnal Pengadaan Barang dan Jasa Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Social Society Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics, Science, and Education (IJESE)
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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Pemberdayaan Ekonomi Masyarakat Putat Jaya C Timur Pasca Penutupan Dolly melalui Strategi Adaptif Hendrawan, Tomy; Darim, Abu; Megasari, Aisyah Darti; 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.v4i3.1104

Abstract

Penelitian ini bertujuan untuk menganalisis strategi adaptif masyarakat eks-lokalisasi Dolly dalam mempertahankan keberlangsungan ekonomi pasca-penutupan. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi. Informan penelitian meliputi warga, pengurus RT, serta tokoh masyarakat Putat Jaya C Timur. Hasil penelitian menunjukkan bahwa masyarakat menerapkan strategi adaptif melalui diversifikasi usaha kecil, pemanfaatan layanan digital, serta pelatihan keterampilan berbasis komunitas. Faktor pendukung utama adalah solidaritas sosial dan dukungan pemerintah, sementara hambatan berasal dari keterbatasan modal, keterampilan manajerial, dan stigma sosial. Implikasi strategi adaptif lebih menekankan pada pemenuhan kebutuhan dasar dan menjaga keberlangsungan hidup dibanding peningkatan kesejahteraan signifikan. Penelitian ini menegaskan bahwa keberhasilan adaptasi ekonomi perlu dilihat pula dari aspek sosial dan psikologis masyarakat.   This study aims to analyze the adaptive strategies of the Dolly ex-localization community in maintaining post-closure economic sustainability. The research method uses a descriptive qualitative approach with interview, observation, and documentation techniques. The research informants included residents, RT administrators, and community leaders of East Putat Jaya C. The results of the study show that communities are implementing adaptive strategies through small business diversification, the use of digital services, and community-based skills training. The main supporting factors are social solidarity and government support, while barriers stem from capital limitations, managerial skills, and social stigma. The implications of adaptive strategies emphasize more on meeting basic needs and maintaining survival than on significant improvements in welfare. This study emphasizes that the success of economic adaptation also needs to be seen from the social and psychological aspects of society  
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.
IMPLEMENTASI MICROSOFT EXCEL UNTUK MENINGKATKAN EFEKTIVITAS PROSES STOK OPNAME DI PT RATNA ASIA Yuafini, Chamdan; Zaman, Komarun; Setyowati, Lis
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.v5i4.7115

Abstract

ABSTRACT Stock opname is a crucial activity to ensure consistency between administrative records and the physical inventory conditions in the warehouse. At PT Ratna Asia, this process was previously performed manually, often resulting in reporting delays, the risk of recording errors, and a lack of efficiency. This study aims to illustrate the implementation of Microsoft Excel as a practical solution to improve the effectiveness of stock opname. The research method used was a case study with a qualitative approach through semi-structured interviews, direct observation over three weeks, and analysis of company documents. Data validity techniques were carried out using source triangulation, method triangulation, and member checking. The results showed that the use of Excel features, such as automatic formulas (SUM, IF, VLOOKUP), filters, and sorting, can speed up the recording process, minimize human error, and produce more accurate and systematic reports. Furthermore, Excel supports the digitalization of inventory management, making reports easier for management to analyze. Thus, the implementation of Microsoft Excel has been proven to improve the effectiveness of the stock opname process at PT Ratna Asia, both in terms of speed, accuracy, and report quality, while also providing a foundation for the company to adopt more advanced information systems in the future. ABSTRAK Stok opname merupakan aktivitas penting untuk memastikan kesesuaian antara catatan administrasi dan kondisi persediaan fisik di gudang. Di PT Ratna Asia, proses ini sebelumnya dilakukan secara manual sehingga sering menimbulkan keterlambatan pelaporan, risiko kesalahan pencatatan, dan kurangnya efisiensi. Penelitian ini bertujuan untuk menggambarkan penerapan Microsoft Excel sebagai solusi praktis dalam meningkatkan efektivitas pelaksanaan stok opname. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif melalui wawancara semi-terstruktur, observasi langsung selama tiga minggu, dan analisis dokumen perusahaan. Teknik keabsahan data dilakukan dengan triangulasi sumber, triangulasi metode, dan member check. Hasil penelitian menunjukkan bahwa penggunaan fitur Excel, seperti rumus otomatis (SUM, IF, VLOOKUP), filter, dan sorting, mampu mempercepat proses pencatatan, meminimalkan human error, serta menghasilkan laporan yang lebih akurat dan sistematis. Selain itu, Excel mendukung digitalisasi manajemen persediaan sehingga laporan lebih mudah dianalisis oleh manajemen. Dengan demikian, implementasi Microsoft Excel terbukti meningkatkan efektivitas proses stok opname di PT Ratna Asia, baik dari sisi kecepatan, ketelitian, maupun kualitas laporan, sekaligus memberikan landasan bagi perusahaan dalam mengadopsi sistem informasi yang lebih maju di masa depan.
The Effect of Price Discounts and Sales Promotions on the Increase of Medicine Sales Volume at PT MBF Surabaya Suprihono, Suprihono; Zaman, Komarun; Pratama, Devangga Putra Adhitya
Dinasti International Journal of Management Science Vol. 7 No. 1 (2025): Dinasti International Journal of Management Science (September - October 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i1.5576

Abstract

This study investigates the effect of price discounts and sales promotions on the sales volume of pharmaceutical products at PT. MBF Surabaya, a distributor operating in a competitive market environment. The research was motivated by fluctuating sales performance and the company’s reliance on discount schemes and promotional activities as key marketing strategies. The objective was to analyze the individual and combined influence of discounts and promotions on sales outcomes. A quantitative associative method was employed, using structured questionnaires distributed to 32 respondents consisting of marketing staff and customers, supported by internal sales data. Data were analyzed through multiple linear regression, validity and reliability testing, as well as classical assumption tests. The results revealed that both discounts and sales promotions significantly increase sales volume, with promotions contributing more strongly than discounts. Simultaneous testing showed that 72% of the variance in sales volume was explained by the two variables combined. The findings highlight the importance of integrating financial incentives with creative promotional strategies to sustain competitiveness.
Pengaruh Kompensasi Finansial dan Fleksibilitas Kerja terhadap Kesejahteraan Mitra Pengemudi ShopeeFood di Surabaya Kasenda, Rheza Louis; Zaman, Komarun; Megasari, Aisyah Darti
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Penelitian ini menganalisis pengaruh kompensasi finansial dan fleksibilitas kerja terhadap kesejahteraan mitra pengemudi ShopeeFood di Surabaya menggunakan pendekatan kuantitatif survei pada 100 responden aktif. Data dikumpulkan melalui kuesioner skala Likert dan diuji validitas-reliabilitasnya, lalu dianalisis dengan regresi linear berganda serta uji asumsi klasik. Hasil menunjukkan kompensasi finansial (upah per pengiriman, insentif harian, dan tip) berpengaruh positif dan signifikan terhadap kesejahteraan, sedangkan fleksibilitas kerja (kebebasan jam, tempat, dan durasi kerja) juga berpengaruh positif dan signifikan dengan pengaruh relatif lebih besar. Secara simultan, kedua variabel menjelaskan 45,0% variasi kesejahteraan (Adjusted R2 = 0,450), dengan model memenuhi asumsi normalitas, bebas multikolinearitas, dan tanpa heteroskedastisitas. Temuan menegaskan pentingnya rancangan kompensasi yang kompetitif dan kebijakan kerja fleksibel yang berimbang untuk meningkatkan kesejahteraan pekerja ekonomi gig.
Penerapan Metode Belanja Barang dan Jasa Pemerintah Melalui Sistem E-Purchasing (E-katalog) di RSUD Dr. Soetomo Paryono; Zaman, Komarun; Megasari, Aisyah Darti
Jurnal Pengadaan Barang dan Jasa Vol. 4 No. 2 (2025): Jurnal Pengadaan Barang dan Jasa, Edisi Oktober 2025
Publisher : Ikatan Fungsional Pengadaan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55961/jpbj.v4i2.73

Abstract

This study aims to describe the implementation of the government procurement method for goods and services through the e-purchasing system (e-catalog) at Dr. Soetomo Regional General Hospital. The data reviewed are a summary of procurement methods and types. Data collection techniques used include interviews, observation, and documentation. Qualitative data analysis was used. The results of this study indicate that the e-catalog system is simple, effective, efficient, and on-target. The e-catalog has problems such as frequent application errors, unmet product needs, and the inability to provide services within the specified timeframe without a contract. Criteria for selecting goods and services providers include licensing, good reviews, and product prices that meet requirements. Late delivery or exceeding the deadline is subject to sanctions. The benefits of the e-catalog simplify the monitoring and maintenance process, as it facilitates communication between all parties involved. Its advantages include ensuring the certainty of the technical specifications of the goods or services ordered and ensuring appropriate prices.
THE INFLUENCE OF BRAND REPUTATION, PRODUCT QUALITY, AND PRICE ON REPURCHASE INTENTION OF RESPIRO RIDINGWARE PRODUCTS IN SURABAYA Dinda alkarimah, Dinda; Megasari, Aisyah Darti; Zaman, Komarun; Nuryadi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): 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.v6i1.211

Abstract

This study aims to analyze the extent to which Brand Reputation, Product Quality, and Price influence consumers' Repurchase Intention of Respiro Ridingware products in Surabaya. This research uses a quantitative approach. The sampling technique applied is probability sampling with a simple random sampling method, and the Slovin formula was used to determine the number of respondents, totaling 100 participants. The research findings indicate that Brand Reputation, Product Quality, and Price simultaneously have a significant influence on consumers' Repurchase Intention.Keywords: Brand Reputation, Product Quality, Price and Repurchase Intention.
Co-Authors AA Sudharmawan, AA Afandi, Achmat Agus Prasetyo Anggraini, Risky Juliana Anisa Anisa Anisa, Nur Aini Arramadhan, Dio Fatwa Bhoedide, Injilia Tasya Setya Darim, Abu Defi Listyaningrum Devangga Putra Adhitya Pratama Dewi, Anna Rosita Dinda alkarimah, Dinda Ernawati Ernawati Firdaus, Reza Aura Firrentin, Tasya Safira Hadi, Muhammad Lukman Hendrawan, Tomy Hendriawan, Ayi Indriani Indriani Kasenda, Rheza Louis Krisnanti, Maria Kurniawati Kurniawati Lailatul Mubarokah Lestari Lestari Megasari, Aisyah Megasari, Aisyah Darti Nasution, Hadi Noviyanti, Rosa Nur Aini Nur Aisyah, Putri Nur Farida Nur Hidayah NUR KUMALA SARI Nuraini Nuraini Nurmalia, Nurmalia Nuryadi Nuryadi Nuryadi Paryono PRATAMA, DEVANGGA Pratama, Devangga Putra Adithya Priyo Utomo Priyo Utomo Putra, Devangga Putra Adhitya Putri Ainur Rosidah Rachmahdina, Dea Rahman, Iqbal Ainur Resmina, Herty Widyatini Rika Liftiana Rokhilah, Khilmiatur S, Nur Aina Saputra, Andre Maulana Rahmadani Setyowati, Lis Shafira, Bunga Siti Helmyati Suprapto Suprapto Suprihono, Suprihono Suryani, Olivia Dwi Syamsul Arifin Yadi , Nur Yuafini, Chamdan Yuniyati , Reni Zakaria Pambudi, Angga