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All Journal Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora PROFIT J-MACC : Journal of Management and Accounting Indonesian Journal of Innovation Studies Strategic: Journal of Management Sciences Dedikasi: Jurnal Pengabdian Kepada Masyarakat Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Basic and Applied Accounting Research Journal Journal of Social Comunity Services EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Have Zulkarnaen
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Journal : PROFIT

 1 
STUDI PENERAPAN CRITICAL PATH METODE(CPM) PADA PROYEK PEMBANGUNAN PABRIK SEMEN REMBANG PT SEMEN GRESIK Nurdianto Nurdianto; Martha Laila Arisandra; have zulkarnaen
Pro-fit Vol 13 No 1 (2022): Januari
Publisher : Fakultas Ekonomi

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Tujuan penelitian ini adalah untuk melakukan optimalisasi dalam aspek standar kinerja proyek selama proses pelaksanaan berlangsung yang ditetapkan sedetail mungkin untuk meminimalkan penyimpangan biaya, mutu, waktu dan keselamatan kerja. Data dalam penelitian ini menggunakan data primer dan data sekunder yang diperoleh dari tempat berlangsungnya proyek yang berada di PT Semen Gresik. Data tersebut berbentuk data kuantitatif serta data kualitatif. Pengumpulan data yang dilakukan melalui dokumen, wawancara dan observasi. Teknik analisis data yang digunakan analisis Critical path Method (CPM). Hasil penelitian menunjukkan bahwa CPM dapat diketahui jangka waktu pelaksanaan proyek pekerjaan area limestone crushe rpabrik Semen Gresik dirembang yaitu selama 206 hari
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Ashari Normala Putri; have zulkarnaen
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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The Activity Based Costing (ABC) system can provide better costing information and can help management manage the company efficiently and gain a better understanding of the company's strengths, weaknesses and competitive advantages. So that the ABC method can present the cost of production information carefully and accurately for the benefit of management. The purpose of this study was to determine the cost of production at CV. Ulung Gunungsari Baureno Bojonegoro and to determine the effectiveness of HPP using the ABC method when compared to traditional calculations. The analytical method used is descriptive quantitative. The results showed that the HPP calculation using ABC gave higher results than the traditional method on CV.Ulung. the traditional system provides a lower HPP price calculation because the calculation with the traditional system only uses one cost driver so that there is a lot of cost distortion and results in irrelevant HPP calculations. The company should re-evaluate the costing system in determining the HPP.
PENGARUH AKUNTABILITAS, KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Pada OPD Kabupaten Lamongan) Cindy Oktaviyanti; Ana Fitriyatul Bilgies; have zulkarnaen
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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This study aims to examine the effect of accountability, clarity of budget targets, and budgetary participation on managerial performance in local government agencies in Lamongan Regency. The population in this study were all OPD offices of Lamongan Regency, totaling 21 departments. The sampling technique in this study used purposive sampling method. Data collection techniques in this research by distributing questionnaires to respondents. The questionnaires distributed were 105 questionnaires with a return rate of 89 questionnaires or 84% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 22 program. Based on the results of the study, it was concluded that Accountability had a positive effect on Managerial Performance in Lamongan Regency agencies, Clarity of Budget Targets had a positive effect on Managerial Performance in Lamongan Regency agencies, Budgetary Participation had an effect on Positive on Managerial Performance in Lamongan Regency Institutions. Accountability, Clarity of Budget Targets and Budgetary Participation simultaneously affect Managerial Performance in Lamongan Regency agencies.
PENGARUH FAMILY OWNERSHIP, KUALITAS AUDIT, DEWAN KOMISARIS, KOMITE AUDIT DAN RANGKAP JABATAN TERRHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA zulkarnaen, have; Hwihanus, Hwihanus; Riyadi, Slamet
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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Abstract Indonesia is estimated to have approximately 90% family companies. Family companies are seen from the existence of Family Ownership. Agency theory regulates companies, with capital owners and managers bound by contracts. However, when multiple families have ownership of a company, it is difficult to differentiate family interests from company interests. In addition, minority shareholders and controlling shareholders can be involved in conflicts of interest, one of which is earnings management in financial statements. Internal and external efforts can reduce earnings management efforts. This study tries to determine whether earnings management is influenced by family ownership, audit quality, board of commissioners, audit committee, and multiple positions. This research involved 70 companies running from 2021 to 2022, with 140 BEI data obtained through a purposive sampling method. Panel data regression models are used for estimation. There is a development model used to test the hypothesis used in this research, and the results are as follows. The first model shows that family ownership does not have a significant effect but has a positive impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022. This model also shows that the proportion of independent boards has a negative impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022. Keywords: Family Company, Company Efforts, Profit Management
STUDI LITERATUR : PENGARUH ASPEK KARASTERISTIK CEO TERHADAP KEBERHASILAN KINERJA KEUANGAN PERUSAHAAN START UP Zulkarnaen, Have
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This literature study explains how the influence of CEO characteristics on the success of start-up company financial performance is an attempt to understand the complex dynamics in a sustainable and rapidly changing business environment, how do CEO characteristics affect business direction, strategy, vision, and mission that are manifested in a company's performance. In this study, we explore various theories and relevant empirical findings to identify factors that influence the financial performance of start-up companies led by CEOs. The theoretical review includes the Big Five Personality Traits Theory, Leadership Style Theory, and Experience and Education Theory, each of which provides valuable insights into the relationship between individual CEO characteristics and company performance. Our analysis highlights the importance of CEO personality characteristics, leadership style adopted, and experience and education in shaping the success of start-up companies. We find that there is no single formula for becoming a successful CEO in the start-up context; instead, the success of company performance is influenced by a combination of these factors.
Co-Authors - Hwihanus Ana Fitriyatul Bilgies, Ana Fitriyatul Arba’atus Ainun Nasikha Arifah, Nafiqotun Ashari Normala Putri Bilgies, Ana Fitriyatul Cahyani, Anik Nur Cindy Oktaviyanti DIANATUL FITRIYAH Eva Nur Laily Rohmah Fatichatur Rachmaniyah Fatichatur Rachmaniyah Hamidah, Hamidah Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Laila Arisandra, Martha Latifatus Sholikhah Martha Laila Arisandra, Martha Laila Mubayyinul ihsan, Ahmad Novi Darmayanti Novi Darmayanti Novi Darmayanti Nurdianto Nurdianto Nurul Fauziyah, Nurul Radian Sri Rama Rahmadhani, Ayu Dwi Rifky Ardhana Kisno Saputra Rohmatillah, Alfin Rozi, Ahmad Fathur Siti Shoimah Slamet Riyadi Sulistyowati, Anjar Sutri Handayani