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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 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 Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics, Science, and Education (IJESE)
Zaman, Komarun
Unknown Affiliation
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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IMPLICATIONS OF FIXED ASSET REVALUATION ON FINANCIAL STATEMENT PERFORMANCE AND COMPANY CAPITAL STRUCTURE: A CASE STUDY OF PT. LUMBUNG PEDIA KERAMIK Resmina, Herty Widyatini; Zaman, Komarun; PRATAMA, DEVANGGA; 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.v6i1.214

Abstract

Historical valuation of fixed assets often does not reflect the current fair value, so revaluation is one of the accounting policies that can measure this gap. This study aims to analyze the effectiveness of fixed asset revaluation on the company's financial statement performance and capital structure, through a case study at PT. Lumbung Pedia Keramik. The variables used include Debt to Equity Ratio (DER), Fixed Assets to Net Worth, and Return on Investment (ROI). The analysis method is a normality test followed by a Paired Sample t-Test to compare the ratios before and after the revaluation. The results of the study stated that fixed asset revaluation did not provide a significant difference in the three ratios. The implication of this finding is that although revaluation increases the book value of assets, its direct effect on financial performance and capital structure is not automatically significant. This study suggests that companies carefully consider the costs and benefits of revaluation before its implementation
Pengaruh Lingkungan Kerja, Stres Kerja dan Beban Kerja Terhadap Turnover Intention Studi Karyawan Di CV. Karya Baru Rachmahdina, Dea; Arifin, Syamsul; Zaman, Komarun
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

Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh lingkungan kerja, stres akibat pekerjaan, dan beban tugas terhadap keinginan karyawan untuk meninggalkan CV. Karya Baru di Surabaya. Jika dianalisis secara bersamaan, ketiga variabel independen memiliki hubungan yang berarti terhadap niat untuk keluar. Temuan ini menunjukkan bahwa manajemen stres dan beban kerja lebih krusial dibandingkan dengan kondisi lokasi kerja dalam mengurangi niat keluar karyawan, terutama di kalangan kelompok usia muda (18-30 tahun) yang mencakup 58,3% dari sampel. Dari segi teori, penelitian ini memberikan kontribusi pada literatur mengenai manajemen sumber daya manusia, khususnya terkait faktor-faktor yang mempengaruhi keputusan untuk berpindah kerja. Dalam aplikasi praktis, disarankan bagi perusahaan untuk menerapkan program manajemen stres, penyesuaian beban kerja, serta peningkatan dukungan sosial guna menurunkan tingkat niat untuk keluar dari karyawan.
Dampak Interaksi Sosial dalam Live Streaming Tiktok terhadap Kepercayaan Konsumen dan Keputusan Pembelian Pada Produk Skintific nur kumala sari; Megasari, Aisyah; Zaman, Komarun
Jurnal Ekonomi Manajemen dan Bisnis Vol. 6 No. 2 (2025): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v6i2.2796

Abstract

This study aims to evaluate the influence of social interactions in TikTok live streaming on consumer trust and purchasing decisions for Skintific products. The study employed a quantitative approach. The study population was drawn from the average number of active viewers who followed live broadcasts on Skintific's official account during the week prior to the study. The sampling technique used was purposive sampling, with the sample size determined using the Slovin formula, resulting in 100 respondents. Data analysis was performed using a simple linear regression test. The results showed that social interactions in live streaming positively influenced consumer trust, positively impacted purchasing decisions, and significantly influenced both variables simultaneously.
PENGARUH MEDIA SOSIAL, PROMOSI, DAN TESTIMONI PENGUNJUNG TERHADAP KEPUTUSAN BERKUNJUNG KE KALUNA RESORT & CAFE DI KOTA BATU Defi Listyaningrum; Megasari, Aisyah; Zaman, Komarun
Jurnal Ekonomi Manajemen dan Bisnis Vol. 6 No. 2 (2025): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v6i2.2817

Abstract

Penelitian ini bertujuan untuk mengetahui pegaruh Media Sosial, Promosi, dan Testimoni Pengunjung terhadap Keputusan Berkunjung ke Kaluna Resort & Cafe di Kota Batu. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik purposive sampling, dan jumlah sampel ditentukan menggunakan rumus Slovin sehingga diperoleh 100 responden. Hasil analisis menunjukkan bahwa secara parsial maupun simultan, media sosial, promosi, dan testimoni pengunjung berpengaruh positif terhadap keputusan berkunjung. Temuan ini menunjukkan bahwa ketiga variabel tersebut memainkan peran penting dalam mendorong minat masyarakat untuk memilih Kaluna Resort & Cafe sebagai destinasi kunjungan.
Pengaruh Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan Outsourcing pada PT Catur Mulia Mandiri Hadi, Muhammad Lukman; Zaman, Komarun; Arifin, Syamsul
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.993

Abstract

This research is urgent given the increasing reliance on outsourcing employees in competitive industries, where optimizing performance through appropriate compensation and motivation strategies becomes essential for sustaining organizational productivity and stability. Employee performance is a critical determinant of organizational success. This study aims to analyze the effect of compensation and work motivation, both partially and simultaneously, on the performance of outsourcing employees at PT Catur Mulia Mandiri, Sidoarjo. This research uses a quantitative approach with a survey method. The population in this study were all 511 employees of PT Catur Mulia Mandiri placed at PT Surya Pertiwi Nusantara. The sample was determined using the Slovin formula with a margin of error of 10%, resulting in 100 respondents selected by simple random sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS version 25. The results showed that: (1) Compensation has a positive and significant effect on employee performance, (2) Work motivation has a positive and significant effect on employee performance, and (3) Compensation and work motivation simultaneously have a positive and significant effect on employee performance with a contribution of 59.4%. These findings indicate that improving compensation schemes and strengthening work motivation are key strategies for enhancing the performance of outsourcing employees.
Explaining Employee Performance in Indonesia: The Role of Leadership, Work Environment, and Communication Zaman, Komarun; Priyo Utomo
International Journal of Economics, Science, and Education Vol. 2 No. 2 (2025): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v2i2.11

Abstract

Purpose:This study aims to investigate the effects of leadership style, work environment, and communication style on employee performance and morale in Digital Small and Medium-sized Enterprises (SMEs) in Indonesia, as well as to examine the mediating role of job performance in shaping employee morale. Design/methodology/approach: This study adopts a quantitative research design using hypothesis testing. Data were collected through a survey of employees working in Digital SMEs in Indonesia and analyzed using Statistical Package for the Social Sciences (SPSS). The relationships among leadership style, work environment, communication style, employee performance, and employee morale were examined using regression-based statistical analysis. Findings: The results indicate that leadership style, work environment, and communication style have significant positive effects on employee performance and morale. Leadership style emerges as a key determinant, with effective leadership enhancing both employee morale and performance. A supportive work environment improves employee morale and indirectly strengthens performance through job satisfaction. Furthermore, effective communication styles positively influence employee morale and performance. The findings also confirm that job performance mediates the relationship between leadership style, work environment, communication style, and employee morale. Research limitations/implications: This study is limited to Digital SMEs in Indonesia and relies on cross-sectional survey data, which may restrict the generalizability of the results. Future studies are encouraged to apply longitudinal designs, involve larger and more diverse samples, and incorporate additional organizational variables to enrich the analysis. Practical implications:The findings provide practical guidance for leaders and managers of Digital SMEs in designing effective leadership practices, creating supportive work environments, and implementing clear communication strategies to enhance employee morale and performance in digital business settings. Originality/value:This study offers empirical evidence on the interplay between leadership style, work environment, and communication style in influencing employee performance and morale within the context of Digital SMEs in Indonesia, highlighting the mediating role of job performance. Paper type:Empirical research.
Pengaruh Gaji, Insentif Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Polindo Internasional Surabaya Dewi, Anna Rosita; Zaman, Komarun; Nuryadi, Nuryadi; Anisa, Anisa
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1337

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaji, insentif, dan motivasi kerja terhadap kinerja karyawan PT Polindo Internasional Surabaya, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini berjumlah 60 karyawan, dan seluruh populasi dijadikan sampel (teknik sensus). Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 21. Hasil penelitian menunjukkan bahwa secara parsial gaji, insentif, dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap kinerja karyawan. Temuan ini mengindikasikan bahwa sistem kompensasi yang adil dan motivasi kerja yang tinggi merupakan faktor penting dalam meningkatkan kinerja karyawan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan dalam merancang kebijakan kompensasi dan strategi peningkatan motivasi kerja guna mendukung pencapaian kinerja yang optimal.   This study aims to analyze the effect of salary, incentives, and work motivation on employee performance at PT Polindo Internasional Surabaya, both partially and simultaneously. A quantitative approach with a survey method was employed. The population consisted of 60 employees, all of whom were included as research respondents using a census technique. Data were collected through questionnaires that had been tested for validity and reliability. Multiple linear regression analysis was conducted using SPSS version 21. The results indicate that salary, incentives, and work motivation have a positive and significant effect on employee performance partially. Simultaneously, these three variables also have a significant impact on employee performance. The findings suggest that a fair compensation system and high work motivation are essential factors in improving employee performance. This study provides practical implications for management in designing compensation policies and strategies to enhance work motivation in order to achieve optimal performance.  
ANALISIS STRATEGI PEMASARAN DALAM MENINGKATKAN PENJUALAN HANDPHONE DI NS PHONE KOTA MOJOKERTO Naryanti, Riris Wanda; Zaman, Komarun; Setyowati, Lis; Nuryadi, Nuryadi
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.v5i4.7014

Abstract

ABSTRACT With the rapid growth of information technology, the business world is now in a highly competitive digital era, where marketing strategies play a crucial role for companies to survive and grow, particularly in increasing sales. This study aims to analyze the marketing strategies implemented by NS PHONE in Mojokerto City to improve smartphone sales. Data were collected through documentation, interviews, and observation, using a qualitative approach and descriptive analysis. The findings show that NS PHONE effectively applies the 4P marketing mix strategy. The products offered are adjusted to customer needs and current market trends, competitive pricing is maintained, the store is located in a strategic area, and promotions are actively carried out through social media platforms such as TikTok, WhatsApp, and Facebook. Furthermore, friendly service and a personal approach contribute to customer satisfaction and long-term loyalty. Based on sales data from February to May 2025, the number of units sold increased, indicating that the marketing strategy successfully supported sales growth at NS PHONE Mojokerto. ABSTRAK Dengan pesatnya perkembangan teknologi informasi, dunia bisnis kini berada di era digital yang sangat kompetitif, di mana strategi pemasaran menjadi kunci penting bagi perusahaan untuk bertahan dan berkembang, khususnya dalam meningkatkan penjualan. Penelitian ini bertujuan menganalisis strategi pemasaran yang diterapkan NS PHONE Kota Mojokerto dalam meningkatkan penjualan handphone. Data penelitian diperoleh melalui dokumentasi, wawancara, dan observasi dengan pendekatan kualitatif serta analisis deskriptif. Hasil penelitian menunjukkan bahwa NS PHONE secara efektif menggunakan strategi bauran pemasaran 4P. Produk yang ditawarkan disesuaikan dengan kebutuhan dan tren pasar terkini, harga yang dipatok relatif bersaing, Lokasi took berada di area strategis, serta promosi dilakukan secara aktif melalui media social seperti TikTok, WhatsApp, dan Facebook. Selain itu pelayanan ramah serta pendekatan personal terbukti mampu meningkatkan kepuasan pelanggan sekaligus membangun loyalitas jangka panjang. Berdasarkan data penjualan Februari hingga Mei 2025, terjadi peningkatan jumlah unit terjual, yang menunjukkan efektivitas strategi pemasaran dalam mendukung peningkatan penjualan handphone di NS PHONE Kota Mojokerto.
Pengaruh Motivasi Kerja, Budaya Organisasi dan Gaya Kepemimpinan Terhadap Kinerja Karyawan di PT. Natura Nuswantara Nirmala Akbar, Vina Nurpuji Setya; Nuryadi, Nuryadi; Zaman, Komarun
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5608

Abstract

This study aims to analyze the influence of work motivation, organizational culture, and leadership style on employee performance at PT Natura Nuswantara Nirmala. The results show that work motivation has a positive and significant effect on employee performance. Motivation in the form of rewards and development programs has been proven to significantly improve performance. Furthermore, a supportive organizational culture also positively influences employee performance, where good values and work environment encourage employees to work more effectively and efficiently. Transformational leadership style also has a positive and significant impact on employee performance, providing clear direction and motivating performance improvement. Overall, work motivation, organizational culture, and leadership style collectively have a positive and significant influence on employee performance at PT Natura Nuswantara Nirmala.
Co-Authors AA Sudharmawan, AA Afandi, Achmat Agus Prasetyo Akbar, Vina Nurpuji Setya 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 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 Naryanti, Riris Wanda Nasution, Hadi Nur Aini Nur Aisyah, Putri Nur Farida NUR KUMALA SARI Nuraini Nuraini 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 Setyowati, Lis Siti Helmyati Suprapto Suprapto Suprihono, Suprihono Suryani, Olivia Dwi Syamsul Arifin Yadi , Nur Yuafini, Chamdan Yuniyati , Reni Zakaria Pambudi, Angga