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Pelatihan Penyusunan Dan Analisis Laporan Keuangan Bagi Pengelola Badan Usaha Milik Desa (BUMdes) Di Desa Porodeso, Kecamatan Sekaran, Kabupaten Lamongan Have Zulkarnaen; Novi Darmayanti; Fatichatur Rachmaniyah; Siti Shoimah
Ekobis Abdimas Vol 3 No 1 (2022): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

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Abstract

Program pengabdian kepada masyarakat yang dilakukan tujuannya untuk memberikan wawasandan ketrampilan pengelola BUMDes di Desa Porodeso-Lamongan agar mampu mengelolakeuangan dengan baik serta melaukan  pengembangan  usaha. Pengelola BUMDes harus siap dalam kondisi apapun  dengan berbagai macam  tantangan yang menghadang. Perencanaan keuangan yang baik sangat dperlukan dimana harus bisa mewujudkan kesejahteraan baik untuk usaha atau untuk masyarakat. Metode yang dilakukan dalam program ini adalah memberikan penyuluhan dan pendampingan mengenai perencanaan keuangan pada pengelola BUMDes  sampai pada tahap aplikasi sederhana namun dapat dipahami. Hasil program pengabdian masyarakat ini memberikan solusi sederhana untuk bersikap hati-hati dalam mengelola keuangan dengan memperhatikan beberapa kemungkinan terburuk. Peserta merasa mendapatkan solusi ketika ingin merencanakan keuangan dan dapat mengambil keputusan yang tepat dalam menghadapi permasalahan. Kata Kunci : Perencanaan Keuangan, BUMDes, Analisis Laporan Keuangan
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

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.
Employee Performance: Are Influencing of Self Efficacy, Locus of Control, Goal Orientation, and Compensation? Arifah, Nafiqotun; Darmayanti, Novi; Rosyida, Isnaini Anniswati; Zulkarnaen, Have; Handayani, Sutri; Rama, Radian Sri
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.3846

Abstract

Performance is the main basis in the activities of achieving company goals. The purpose of this study was to analyze and determine the effect of Self Efficacy, Locus of Control, Goal Orientation, and Compensation partiay or simultaneousy on Employee Performance in the Idea Business Partners Sharia Cooperative in East Java. This study uses quantitative research methods, the sample used is the entire popuation, namely 93 employees. Data analysis used uses the outer mode, inner mode and hypothesis testing using Smart-PS. The resuts of the hypothesis test of the Sef Efficacy variabe partiay have a positive and significant effect on the Kopsyah-MUI empoyee performance variabe, the Locus of Control variable partialy has a positive and significant effect on the Kopsyah-MUI employee performance variabe, the Goal Orientation variabe partialy has a positive and significant effect on the Kopsyah-MUI employee performance variable, the Compensation variable partialy has a positive and significant effect on the Kopsyah-MUI Employee Performance variable. While X1 (Self Efficacy), X2 (Locus of Control), X3 (Goal Orientation), X4 (Compensation) simultaneousy affect Y (Employee Performance).
OPTIMALISASI KINERJA KARYAWAN BAGIAN PEMASARAN MELALUI STANDAR OPERASIONAL PROSEDUR DALAM MENCAPAI STABILITAS KEUANGAN Zulkarnaen, Have; Mubayyinul ihsan, Ahmad
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i2.3892

Abstract

Artikel ini membahas analisis situasi kinerja karyawan dan solusi untuk meningkatkan kinerja karyawan PT. Nikos Jaya Benih Unggul dalam mencapai kestabilan keuangan. Kualitas sumber daya manusia sangat berpengaruh pada kinerja organisasi, dan kinerja karyawan dipengaruhi oleh pemahaman terhadap Standar Operasional Prosedur (SOP) dan penilaian kinerja yang akurat. Artikel ini mengidentifikasi dua masalah utama: SOP tidak diberikan kepada karyawan baru dan penilaian kinerja berdasarkan indikator belum jelas. Observasi, wawancara, sosialisasi, dan evaluasi adalah langkah-langkah yang digunakan dalam pemecahan masalah ini. Untuk keberhasilan pelaksanaan ini, manajemen, pimpinan, dan karyawan harus memberikan dukungan penuh. Hasilnya menunjukkan dampak positif dalam meningkatkan produktivitas, kualitas kerja, budaya pembelajaran, dan iklim kerja yang konusif yang mana dapat mencapai kestabilan keuangan didalam perusahaanKata kunci: Kinerja Karyawan, SOP, Stabilitas Keuangan Perusahaan
BANK SAMPAH SEBAGAI ALTERNATIF STRATEGI PENGELOLAAN SAMPAH BERBASIS MASYARAKAT DI SONGOWARENGI Bilgies, Ana Fitriyatul; Zulkarnaen, Have; Fauziyah, Nurul; Sulistyowati, Anjar; Rozi, Ahmad Fathur
Journal of Social Comunity Services Vol. 1 No. 2 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i2.118

Abstract

A change in the paradigm of society regarding waste needs to be carried out in a sustainable manner. Education of residents' awareness and skills for waste management with the application of the principles of reduce, reuse, recycle and replant (4R) is important in solving waste problems through waste management from the source. Waste banks are one of the effective strategies to overcome waste management problems in rural areas. Waste bank activities are the concept of collecting dry waste and sorting and have management like banking but what is saved is not money but waste. In operating a waste bank, active community participation is essential. Empowering citizens through counseling, education, training activities with emancipatory participation methods (interaction and communication), as well as dialogue with residents in the community. Residents Waste bank managers with related stakeholders. The Waste Bank in Songowareng village has provided benefits to residents, especially direct benefits by reducing waste generation in the community, a cleaner and more beautiful environment, and economic independence of residents.
PENGARUH PENERAPAN E-FILING, PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Kasus KPP Pratama Lamongan) DIANATUL FITRIYAH; ISNAINI RASYIDA ANNISWATI; HAVE ZULKARNAEN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i2.2968

Abstract

This study aims to examine the influence of e-filing, tax knowledge, and taxpayer awareness on taxpayer compliance, with tax service quality as a moderating variable. Data were collected through questionnaires distributed to 100 individual taxpayers at KPP Pratama Lamongan. The analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The findings show that e-filing, tax knowledge, and taxpayer awareness have a significant positive effect on compliance. However, tax service quality only moderates the relationship between tax knowledge and compliance, while other moderating effects are not significant. These results imply the importance of enhancing tax literacy, optimizing digital systems, and improving service quality.
PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Rahmadhani, Ayu Dwi; Darmayanti, Novi; Zulkarnaen, Have
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xwzteg09

Abstract

This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
Green Economy Innovation in Attracting Youth to Pond Fish Farming Profession : Inovasi Ekonomi Hijau dalam Menarik Minat Pemuda pada Profesi Budidaya Ikan Tambak Zulkarnaen, Have; Arisandra, Martha Laila
Indonesian Journal of Innovation Studies Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i4.1305

Abstract

The purpose of this study was to determine and analyze the effect of youth perceptions on interest in the fish farming profession mediated by green economy. The approach used in this research is a causal approach. The population in this study were village youth in Sungelebak, Sungegeneng Kec, Lamongan Kab. The sample in this study used simple random sampling with 100 respondents. The data collection technique in this study used a questionnaire technique. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Test. Data processing in this study used the PLS (Partial Least Square) software program. The results of this study prove that directly youth perceptions and green economy have a significant effect on interest in the fish farming profession and indirectly green economy is able to mediate the effect of youth perceptions on interest in the fish farming profession. Highlights: Significant Relationships: Youth perceptions and green economy significantly influence interest in fish farming. Mediation Effect: Green economy acts as a mediator between youth perceptions and fish farming interest. Methodology: Utilized a causal approach with 100 respondents from Sungelebak village through questionnaires and PLS software. Keywords: Youth Perception, Green Economic, Interest in Fish Farming Profession
YOUTH EMPOWERMENT THROUGH DIGITAL BRANDING AND MARKETING FOR PROBLEM SOLVING OF FARMERS IN TALUNREJO VILLAGE: PEMBERDAYAAN PEMUDA MELALUI DIGITAL BRANDING DAN MARKETING UNTUK PROBLEM SOLVING PARA PETANI DI DESA TALUNREJO Rohmatillah, Alfin; Laila Arisandra, Martha; Zulkarnaen, Have
Journal of Social Comunity Services Vol. 1 No. 1 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i1.24

Abstract

This article describes the challenges faced by tobacco farmers in Talunrejo Village, Lamongan, related to problems regarding modern marketing. Lack of knowledge about this matter results in limited access to marketing products more widely. Young farmers in this village as the next generation of agriculture and the economy are invited to participate in further marketing improvements. In an effort to overcome this problem, you can implement a strategy for creating digital branding and digital marketing through social media in the form of Facebook and Instagram. This research contributes to the understanding of youth empowerment through digital branding and marketing to overcome tobacco farming problems and provides insight into solutions that can be implemented to increase farmer productivity and welfare.