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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
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

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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.
Impact Of Product Quality And Price On Online Marketplace Consumer Purchase Decisions Nurmalia, Nurmalia; Zaman, Komarun; Anisa, Nur Aini
Studi Ilmu Manajemen dan Organisasi Vol 6 No 4 (2026): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i4.5217

Abstract

Purpose Study: Purpose of this study is to examine how price and product quality influence Indonesian consumers' choices to buy in Qatar. Methodology/approach: Type of study was a quantitative approach with using survey technique. The sample includes 100 Indonesian respondents in Qatar. The data collected with a questionnaire, and data analysis used the PLS-Structural Equation Modeling. Results/findings: The study findings showed that, both individually and in combination, product quality and price significantly and positively influence consumer choices to buy (P<0.05). Product quality is the most dominant factor, with a greater contribution than price. Conclusion: This study concludes that product quality and price significantly and positively influence the purchasing decisions of Indonesian consumers in Qatar on the Ourshopee.com platform. Product quality is the most dominant factor, indicating that reliability, suitability, and durability play a greater role than price in cross-border online shopping decisions. Limitations: First, the most of respondents were women aged 41–50 years who work as housewives, with nationality of Indonesian residency in Qatar. Second, data collection was conducted on only one e-commerce platform, Ourshopee.com, which does not fully represent consumer behavior across other online shopping platforms. Contribution: Within of improving product quality and setting competitive prices will be attract to customers. For further research, it is recommended to explore additional variables such as promotions and consumer trust, as well as testing on other e-commerce platforms to increase the generalizability of the results.
The Influence of Employee Welfare and Workplace Facilities on Employee Job Satisfaction Firrentin, Tasya Safira; Zaman, Komarun; Hidayah, Nur
Studi Ilmu Manajemen dan Organisasi Vol 6 No 4 (2026): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i4.5264

Abstract

Purpose: This study aims to examine the influence of employee well-being and workplace facilities on job satisfaction, focusing on how both factors contribute to employee sense of fulfilment at work. Methodology/approach: Conducted at PT Hutomo Baut Indonesia using a quantitative approach. Data were collected via structured questionnaires and analyzed using SPPS 27 Software, focusing on the variables of employee well-being, work facilities and job satisfaction. The population of 24 employee selected through total sampling. Results/findings: Both employee well-being and workplace facilities have a significant positive effect on job satisfaction. Well-being enhances motivation and initiative, while adequate facilities reduce stress and improve performance. Conclusions: This study shows that employee well-being and workplace facilities significantly influence job satisfaction. Well-being increases motivation and engagement while adequate facilities reduce stress and improve performance, creating a more fulfilling work environment. Together, these factors enhance employees’ sense of fulfilment at work. These findings suggest organizations integrate both factors in HR policies. Limitations: This study limited to two independent variables- employee well-being and workplace facilities, excluding other influential factors such as leadership style, organizational culture or carrier development. The quantitative design also limits deeper exploration of employees’ personal perceptions and experience. Contribution: This study offers valuable recommendations for PT Hutomo Baut Indonesia and similar organizations to develop more employee-focused and sustainable HR policies.
Digital Promotion Strategies through Instagram to Drive Consumer Purchase Intention in MSMEs Shafira, Bunga; Zaman, Komarun; Anisa, Nur Aini
Studi Ilmu Manajemen dan Organisasi Vol 6 No 4 (2026): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i4.5360

Abstract

Purpose: This study aims to explore how promotion strategies through Instagram can increase consumer purchase intention towards micro, small, and medium enterprises (MSMEs) in Jakarta. Methodology/approach: This research employs a descriptive qualitative approach. Data were collected through in-depth interviews with eight MSME owners from the food, fashion, and interior design sectors, along with four active Instagram consumers. The data collection techniques included interviews, Instagram account observation, and digital documentation. Data were analyzed using thematic analysis. Results/findings: The findings indicate that the most effective strategies involve collaboration with micro-influencers, the use of authentic visual content, momentum-based promotion through Instagram Ads, and active consumer interaction via Instagram features such as Stories and Reels. These results align with the Customer Path 5A theory, AIDA model, Electronic Word-of-Mouth, and Brand Engagement concepts, highlighting that strategic, relatable, and timely engagement can significantly enhance brand visibility and consumer loyalty in the digital marketplace. Conclusion: Instagram is an effective digital promotion channel for MSMEs in Jakarta when strategies combine authentic high-quality visuals, responsive two-way communication, and credible social validation through micro-influencers and customer testimonials. These integrated approaches strengthen engagement and trust, ultimately increasing consumer purchase intention and supporting sustainable digital marketing performance. Limitations: This study is limited to MSMEs in Jakarta with a small number of respondents, which may not represent all sectors or regions. Contribution: This research provides practical contributions for MSME actors to optimize digital promotion strategies through Instagram and enriches the literature on social media marketing in the MSME context.
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 Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan Asus Service Center ITC Surabaya Noviyanti, Rosa; Zaman, Komarun; Arifin, Syamsul
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini menganalisis pengaruh kualitas pelayanan dan harga terhadap kepuasan pelanggan di ASUS Service Center ITC Surabaya. Metode kuantitatif digunakan dengan survei pada 100 pelanggan menggunakan kuesioner skala Likert. Kualitas pelayanan diukur melalui indikator SERVQUAL (tangibles, reliability, responsiveness, assurance, empathy), harga melalui keterjangkauan dan kesesuaian manfaat, serta kepuasan pelanggan melalui minat berkunjung kembali dan kesediaan merekomendasikan. Analisis regresi linear berganda menunjukkan kualitas pelayanan berpengaruh positif signifikan (β = 0,021, Sig = 0,851), sedangkan harga berpengaruh negatif tidak signifikan (β = -0,019, Sig = 0,866). Secara simultan, keduanya memengaruhi kepuasan pelanggan (R² = 14,8%, F = 8,45, Sig = 0,001). Kualitas pelayanan lebih dominan daripada harga dalam meningkatkan kepuasan. Saran untuk ASUS adalah memperkuat tangibles dan responsiveness untuk meningkatkan loyalitas pelanggan
Pengaruh Green Marketing Dan Sosial Factor Terhadap Repeat Purchase Konsumen Mcdonald Di Kota Surabaya Saputra, Andre Maulana Rahmadani; Arifin, Syamsul; Zaman, Komarun
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green marketing dan social factor terhadap pembelian ulang konsumen di restoran cepat saji McDonald's di Surabaya. Pendekatan kuantitatif dengan metode kausal digunakan untuk menguji hubungan sebab-akibat antara variabel independen, yaitu green marketing dan faktor sosial , terhadap variabel dependen, yaitu pembelian ulang. Data dikumpulkan melalui kuesioner yang dibagikan kepada pelanggan McDonald's di Surabaya, dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green marketing berpengaruh positif dan signifikan terhadap pembelian ulang, karena inisiatif ramah lingkungan seperti kemasan daur ulang dan pengurangan plastik sekali pakai meningkatkan loyalitas konsumen. Faktor sosial juga memiliki pengaruh positif dan signifikan, dengan rekomendasi dari keluarga, teman, dan media sosial mendorong konsumen untuk membeli kembali. Secara simultan, faktor pemasaran hijau dan sosial sama-sama mempengaruhi pembelian ulang secara signifikan. Penelitian ini memberikan wawasan bagi McDonald's untuk memperkuat strategi pemasaran hijau dan memanfaatkan dinamika sosial guna meningkatkan loyalitas pelanggan
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.
Co-Authors AA Sudharmawan, AA Afandi, Achmat Agus Prasetyo Anggraini, Risky Juliana Anggreina, Margareta 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