Article Per Year (5 Year)
p-Index From 2021 - 2026
8.637
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Economics, Business, & Accountancy Ventura Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Management and Economics Journal (MEC-J) Conference on Innovation and Application of Science and Technology (CIASTECH) JIM (Jurnal Ilmu Manajemen) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge International Journal of Multidisciplinary Sciences and Arts Journal of Artificial Intelligence and Digital Business Prosidia Widya Saintek Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Pusat Publikasi Ilmu Manajemen Maslahah: Jurnal Manajemen dan Ekonomi Syariah TGO Journal of Community Development Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Bisnis Inovatif dan Digital International Journal of Accounting and Management Research (IJAMR) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Bisnis Digital Terkini Jurnal Maisyatuna Journal of Management Research and Studies Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Manajemen Kreatif dan Inovasi
Nasharuddin Mas
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 80 Documents
Search

 4   5   6   7   8 
Occupational Safety Culture and Zero Accidents: Implications Company Reputation Tiantono, Lukis; Survival, Survival; Mas, Nasharuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7880

Abstract

Occupational Safety and Health (OHS) is not only a regulatory obligation but also a crucial element influencing a company's reputation. A positive corporate reputation can be supported by strong OHS performance, as evidenced by companies receiving the Zero Accident Award. However, empirical studies investigating the relationship between OHS programs, OHS culture, Zero Accident achievement, and corporate reputation are still rare, especially in Indonesia. This study aims to analyze the role of OHS program implementation and OHS culture in achieving Zero Accidents and their impact on corporate reputation.The research approach used was quantitative, using a survey method. Respondents included 333 employees from 20 Zero Accident Award-winning companies in the Greater Malang area. Data collection was conducted using a questionnaire, and data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the direct and indirect (mediation) effects between variables.The analysis results show that the implementation of the OHS program and OHS culture have a positive and significant impact on the achievement of Zero Accidents and the company's reputation. Achieving Zero Accidents has also been shown to have a positive and significant impact on the company's reputation. Furthermore, the Zero Accident variable acts as a mediator that strengthens the influence of the OHS program and OHS culture on reputation. These findings confirm that OHS implementation is not merely a matter of complying with regulations, but rather a strategic investment to reduce workplace accidents and build a positive company image sustainably.
Relational Leadership sebagai Pengalaman Hidup Karyawan: Studi Fenomenologi pada Outlet Ayam Uleg Cak Abit Salma Faza; Nasharuddin Mas; Choirul Anam
Jurnal Bisnis Inovatif dan Digital Vol. 3 No. 1 (2026): Januari : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v3i1.1270

Abstract

This research explores the meaning of leadership in employee experiences at Ayam Uleg Cak Abit outlets in Malang City using a transcendental phenomenological approach. In the context of culinary organizations operating 24 hours without formal managerial structures, leadership is understood not merely as a structural position but as relational experiences shaping daily work life. This study involves six participants (two leaders and four employees) selected through purposive sampling, with data collected through in-depth interviews, non-participatory observations, and documentation. Data analysis follows Moustakas' (1994) four stages: epoche, phenomenological reduction, imaginative variation, and synthesis of meanings and essences. Findings reveal that employees perceive meaningful leadership through leader's direct presence, involvement in operational work, emotional support during high-pressure situations, and creating work environments valuing each employee's contribution. Leadership essence emerges through authentic relationships, consistent exemplary behavior, and sincere care in daily interactions rather than formal authority or hierarchical position. This research contributes to leadership theory by providing phenomenological perspectives and offers practical implications for developing more humanistic leadership practices in informal organizations. The study concludes that meaningful leadership in culinary outlets is built through trust, open communication, and ability to build significant relationships with employees.
ANALISIS RISIKO PROYEK DAN MINAT INVESTASI INFRASTRUKTUR JALAN TOL Suraji, Aji; Irawan, Dafid; Cakrawala, Mohammad; Mas, Nasharuddin
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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

Abstract

Investasi infrastruktur jalan tol merupakan instrumen strategis untuk percepatan ekonomi, namun memiliki karakteristik modal besar dan jangka panjang yang berisiko tinggi. Penelitian ini bertujuan untuk menganalisis keterkaitan antara risiko proyek dengan minat investasi jalan tol melalui metode studi literatur review. Sebanyak 20 literatur dikaji untuk mendefinisikan risiko proyek sebagai ketidakpastian yang berdampak negatif pada biaya, waktu, dan kualitas, serta minat investasi sebagai kecenderungan investor untuk menanamkan modal berdasarkan estimasi pengembalian. Temuan menunjukkan bahwa risiko pembebasan lahan, risiko tarif, dan ketidakpastian politik merupakan faktor determinan utama. Relasi antara keduanya bersifat negatif berkorelasi; semakin tinggi risiko proyek yang tidak terkelola, semakin rendah minat investasi swasta. Efektivitas mitigasi risiko melalui skema Public-Private Partnership (PPP) menjadi kunci dalam meningkatkan daya tarik investasi infrastruktur jalan tol.
MANAJEMEN STRATEGI INVESTASI INFRASTRUKTUR JALAN TOL Suraji, Aji; Irawan, Dafid; Cakrawala, Mohammad; Mas, Nasharuddin
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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

Abstract

Pembangunan infrastruktur jalan tol merupakan proyek strategis yang membutuhkan biaya besar dan manajemen risiko yang kompleks. Artikel ini bertujuan untuk mengeksplorasi secara mendalam konsep manajemen strategi dan strategi investasi, serta menganalisis relevansinya dalam konteks investasi jalan tol. Metode yang digunakan adalah studi literatur review dengan mensintesis berbagai teori manajemen dan data industri terkait. Hasil tinjauan menunjukkan bahwa manajemen strategi berfungsi sebagai landasan untuk menentukan arah kebijakan jangka panjang dan rencana induk pembangunan. Strategi investasi berperan sebagai eksekutor finansial melalui diversifikasi pendanaan dan pengelolaan struktur modal yang sehat. Relevansi ketiganya terletak pada terciptanya ekosistem keputusan yang terpadu; di mana visi strategis dan ketepatan investasi berpadu untuk memitigasi risiko inflasi maupun regulasi. Kesimpulannya, sinergi yang kuat antara manajemen strategi dan strategi investasi sangat krusial untuk mencegah kegagalan pendanaan serta memastikan jalan tol menjadi aset produktif yang mampu menjadi katalisator pertumbuhan ekonomi wilayah secara berkelanjutan.
KECAKAPAN DIGITAL EKSEKUTIF DAN KINERJA KEUANGAN: STUDI KASUS TRANSFORMASI DIGITAL PADA BANK BUMN DI INDONESIA (2023-2024) Mulyono, Mulyono; Mas, Nasharuddin
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui kaitan antara kecakapan digital pada tingkat eksekutif dengan kinerja keuangan pada sektor perbankan BUMN di tengah percepatan transformasi digital. Runag lingkup penelitian mencakup seluruh bank BUMN serta dua anak usaha strategis selama periode 2023-2024. Penelitian ini menggunakan metode kuantitatif dengan desain deskriptif-asosiatif melalui pendekatan purposive sampling. Data penelitian diperoleh melalui analisis konten terhadap profil kurikulum vitae dari direksi dalam laporan tahunan dalam menyusun Indeks Kecakapan Digital (IKD) yang terdiri dari aspek pendidikan STEM, pengalaman kerja teknologi, dan keterlibatan proyek digital. Hasil penelitian menunjukkan bahwa IKD pada tingkat direksi memiliki validitas konvergensi yang konkrit terhadap kinerja keuangan perusahaan. Dalam analisis data panel dan visualisasi tren terbukti bahwa peningkatan skor IKD berbanding lurus dengan pertumbuhan laba bersih. Kesimpulan penelitian ini menegaskan bahwa kepemimpinan yang memiliki pemahaman teknik strategis merupakan determinan kunci dalam menepis fenomena productivity paradox. Temuan penelitian ini dapat memberikan implikasi manajerial bagi bank BUMN dalam memprioritaskan rekruitmen eksekutif yang berbasis kapabilitas digital untuk memastikan keberlanjutan nilai ekonomi di era disrupsi teknologi.
PENGUATAN TATA KELOLA ADMINISTRASI PERSEDIAAN BARANG MELALUI PENDAMPINGAN OPERASIONAL GUDANG DI HOTEL GRAND CAKRA MALANG Bahri, Syamsul; Mas, Nasharuddin; Nurhayati, Indah Dewi; Fatoni, Irfan; Anggarani, Dwi; Aisa, Nuer
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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

Abstract

Pengelolaan persediaan barang memiliki peran penting dalam mendukung kelancaran layanan dan efisiensi operasional hotel, namun pada tingkat gudang masih sering dijumpai permasalahan berupa ketidakteraturan administrasi, pencatatan stok yang belum tertib, serta pengendalian keluar-masuk barang yang belum optimal, sebagaimana terjadi di Gudang Hotel Grand Cakra Malang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola administrasi persediaan barang melalui pendampingan operasional secara langsung, yang dilaksanakan melalui observasi awal, pendampingan aktivitas kerja harian, penataan administrasi persediaan, serta evaluasi prosedur yang berjalan. Pendampingan difokuskan pada penataan dokumen, pencatatan penerimaan dan pengeluaran barang, penyesuaian stok fisik dengan catatan administrasi, serta penyusunan rekapitulasi persediaan yang lebih sistematis. Hasil kegiatan menunjukkan adanya peningkatan ketertiban administrasi, kemudahan penelusuran data, dan akurasi pencatatan stok, sehingga pendampingan operasional terbukti efektif dalam mendukung efisiensi kerja gudang dan kelancaran layanan hotel.
The Influence of Work Ethic and Organizational Commitment on Employee Performance and the Role of Work Discipline as a Mediating Variable Rahmawati, Widiya; Survival, Survival; Mas, Nasharuddin
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1870

Abstract

This study examines the effects of work ethic and organizational commitment on employee performance, with work discipline serving as a mediating variable among employees at Senyum World Hotel in Batu City. A quantitative explanatory survey approach was applied, using a five-point Likert-scale questionnaire distributed to employees with at least 1 year of work experience. Data analysis was conducted using PLS-SEM with SmartPLS version 4.0.  The results indicate that work ethic and work discipline have a significant positive effect on employee performance. Organizational commitment does not directly influence performance but significantly affects work discipline. Furthermore, work discipline does not mediate the relationship between work ethic and employee performance, yet it fully mediates the relationship between organizational commitment and employee performance. These findings suggest that organizational commitment contributes to performance only when it is translated into disciplined work behavior. This study is limited to a single hotel, which may restrict the generalizability of the findings, but it provides practical implications for hotel management to prioritize strengthening work discipline to enhance employee performance.
Analisis Kompetensi Dan Perilaku Kerja Inovatif Terhadap Kinerja Pegawai Yang Dimediasi Knowledge Sharing Nurchalis Matdoan; Nasharuddin Mas; Choirul Anam
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen Kreatif dan Inovasi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i3.3916

Abstract

The purpose of this research is to empirically determine the analysis of competency and innovative work behavior on employee performance mediated by knowledge sharing by conducting a study at the Tual City Personnel and Human Resource Development Agency). This research is positivism research, with the type of research being explanatory research. The population in this study was all employees of the Tual City Personnel and Human Resource Development Agency, totaling 33 people. The data analysis technique used in this research is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the SmartPLS application. The research results show that competency is empirically unable to encourage increased employee performance. Innovative work behavior is empirically unable to encourage increased employee performance. Competency can empirically encourage increased knowledge sharing. Innovative work behavior is empirically able to encourage increased knowledge sharing. Knowledge sharing is empirically able to encourage increased employee performance. Competency is empirically able to encourage increased employee performance mediated by knowledge sharing. Innovative work behavior is empirically able to encourage increased employee performance mediated by knowledge sharing.
PERSPEKTIF ACCOUNT REPRESENTATIVE ATAS STRATEGI PENGHINDARAN PAJAK KORPORASI DI INDONESIA Utomo, Dwi; Sopanah, Ana; Mas, Nasharuddin
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2770

Abstract

ABSTRAKPenghindaran pajak korporasi merupakan fenomena global yang secara signifikan mengikis basis pendapatan negara, terutama di Indonesia, di mana struktur fiskal sangat bergantung pada Pajak Penghasilan Korporasi. Studi ini bertujuan untuk mengidentifikasi mode penghindaran pajak yang dominan dalam literatur global, mengeksplorasi pengalaman Account Representatives (AR) dalam mendeteksi praktik-praktik tersebut di lapangan, menganalisis pola penyembunyian beban pajak oleh Wajib Pajak Korporasi, dan merumuskan model pengawasan yang efektif. Pendekatan yang digunakan dalam studi ini bersifat kualitatif, menggabungkan dua metode pengumpulan data. Pertama, Systematic Literature Review (SLR) yang dilakukan menggunakan aplikasi Watase UAKE untuk mengidentifikasi dan menyaring 40 artikel relevan dari basis data Scopus dan Emerald untuk periode 20152025. Kedua, wawancara mendalam dengan empat AR yang dianalisis menggunakan perangkat lunak NVivo. Hasil menunjukkan bahwa mode global utama seperti rekayasa akuntansi, pengalihan laba, dan pemanfaatan insentif beradaptasi menjadi bentuk lokal yang unik, termasuk penyamaran biaya pajak penghasilan yang dipotong menjadi akun biaya lain dan pengalihan laba domestik antara entitas terkait. Kesimpulan menegaskan bahwa efektivitas pengawasan AR sangat bergantung pada analisis rasio keuangan, pengujian keberadaan, dan profil risiko, namun tetap dibatasi oleh data perbandingan harga transfer yang terbatas dan batas wewenang struktural.ABSTRACTCorporate tax avoidance is a global phenomenon that significantly erodes the state revenue base, particularly in Indonesia, where the fiscal structure relies heavily on Corporate Income Tax. This study aims to identify dominant tax avoidance modes in global literature, explore the experience of Account Representatives (AR) in detecting these practices in the field, analyze tax burden concealment patterns by Corporate Taxpayers, and formulate an effective supervision model. The approach used in this study is qualitative, combining two data collection methods. First, a Systematic Literature Review (SLR) conducted using the Watase UAKE application to retrieve and screen 40 relevant articles from Scopus and Emerald databases for the 20152025 period. Second, in-depth interviews with four ARs analyzed using NVivo software. The results indicate that major global modes such as accounting engineering. Profit shifting, and incentive utilization adapt into unique local forms, including the disguising of with holding tax expenses into other expense accounts and domestic profit shifting between related entities. The conclusion confirms that the effectiveness of AR supervision relies heavily on financial ratio analysis, existence testing, and risk profiling, yet remains constrained by limited transfer pricing comparative data and structural authority boundaries.
PENGARUH STRES KERJA DAN WORK-FAMILY CONFLICT TERHADAP KINERJA YANG DIMODERASI STRATEGI COPING (Studi Pada Tenaga Kesehatan Rsu Kertha Usada Di Kabupaten Buleleng) Luh Budi Yani; Nasharuddin Mas; Muchlis Mas’ud
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 6 (2026): Mei 2026
Publisher : Bajang Institute

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

Abstract

The expected objective in this study is to analyze the effect of work stress and work-family conflict on performance moderated by coping strategies.This study uses a quantitative research approach with the type of research being explanatory research. The population in this study were all Medical Personnel of Kertha Usada Hospital in Buleleng Regency totaling 387 people. To measure the sample size to be studied, the researcher used the Slovin formula, which amounted to 80 people. The sampling technique used was probability sampling with the technique taken, namely proportionate stratified random sampling. The data analysis technique used in this study was Partial Least Square-Structural Equation Modeling (PLS-SEM) using smartPLS software version 4.The results showed that work stress was able to reduce performance. Work-family conflict was able to reduce performance. Coping strategies were not able to improve performance. Work stress was not able to reduce performance that was potentially moderated by coping strategies. Work-family conflict was able to reduce performance that was purely moderated by coping strategies.
Co-Authors ADI SANTOSO Adisetyo Yoga Perdana Adya Hermawati Ainun, Siti Nur Aisa, Nuer Aji Suraji Akbar, Aldo Naufal Alfiana Alfiana Alfiana Alfiana Ana Sopanah Supriyadi Ana Sopanah, Ana Anak Agung Istri Diah Jayanti Angga Eka Alfianto ANTON SANJAYA Arief Purwanto Aviv Yuniar Rahman Baehaqi Budiono Budiono Cakrawala, Mohammad Cakrawala, Muhamad Choirul Anam Choirul Anam chrisdianto, arie Clarita Sariyanti Tavares Dafid Irawan dedy setiawarman Dharmayanti Pri Handini Diaz Ayu Fardianasari Dona Marthania Dwi Anggarani EKO YULIANTO Enny Dwi Soeharyanti Fatriana Kadir, Shaifany Febi Gilianto Finaltri Finaltri Fitria, Novy Wahyuning Gunarianto Gunarianto H, Dharmayanti Pri. Hanif Rani Iswari Hardiansyah Hardiansyah Henri Siswanto Hesty Sugiharti Hindar Safri Lubis INDAH DEWI NURHAYATI Irfan Fatoni Irfany Rupiwardani Kartika Candra Kirana Kencana, Listya Nanda Khadijah, Della Zhafira Khairul Khairul, Khairul Khusnul Khotimah Koidatul Nurulaeni Luh Budi Yani Mandacan, Yunatus Mariya Ulfa Meliana Herliance Oes MOCHAMMAD NUR HIDAYAT Mochammad Risky Mohamad Rafi Ahdan Rizar Mokhamad Syaifudin Zuhri Muchlis Mas’ud Muhammad Aghis Wahidu Zaman Muhammad Yussac Faried Mulyono Mulyono Muryati Muryati Muryati Muryati Naharuddin Naharuddin Nanik, Sri Nirma Nirma Nur Jamal Nurchalis Matdoan Nurul Afriningsih Pawestri, Hartini Prasetyaning Prabowo Prabowo Puspitosari, Endah Putut Suhendro R. JOKO KUSMARHENOTO RADITYO PUTRO ARSONO Rahayu Puji Suci Rahmalia Purnamasari, Irma Rahmawati, Widiya Riris Zahrotul Fauziah Risky, Mochammad Riyanto, Ayu Putri Rizqullazid Mufiddin Roziki, Fahri Salma Faza samsul arifin Sari, Azizah Eka satriani satriani SITI AISAH Sodik Sodik Sodik Soedjono Survival SURVIVAL - - survival survival Syaiful Muslimin Syamsul Bahri Tantrianingrum, Trisnurini Thasya Namira Tiantono, Lukis Utomo, Dwi Wahju Wulandari Wahyu Sri Winarni Wahyudi, Untung Widyatna, Briyan Saka Windi Anggia Ayu Yuniarti, Ari Indah Zahroh, Viony Alfiyatu ZAINUL ARIFIN