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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 Jurnal Ekonomi Kreatif Indonesia IIJSE Journal of Social Comunity Services EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah Joong-Ki IJOT
Have Zulkarnaen
Universitaas Islam Darul Ulum Lamongan
Religion Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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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.
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.
Digitalisasi UMKM melalui Pembuatan E-Katalog Produk Dalam Upaya Peningkatan Pendapatan Pengusaha di Desa Keduyung Zulkarnaen, Have; Kusmaya Sari, Dewi; Sekar Sari, Dewi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.13862

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh mahasiswa KKN UNISDA 2025 di Desa Keduyung, Kecamatan Laren, Kabupaten Lamongan, bertujuan untuk meningkatkan jangkauan pemasaran produk UMKM melalui pembuatan E-katalog. Latar belakang kegiatan ini adalah keterbatasan pemasaran yang selama ini masih bergantung pada sistem penjualan tradisional, seperti hari pasar Pon, serta minimnya pemanfaatan teknologi digital oleh pelaku UMKM. Metode yang digunakan adalah pendekatan kualitatif melalui observasi partisipatif dan wawancara semi-terstruktur dengan 12 pelaku UMKM. Hasil kegiatan menunjukkan bahwa permasalahan utama terletak pada strategi pemasaran, bukan pada kualitas atau kemasan produk. Pembuatan E-katalog dinilai mampu mempermudah akses konsumen terhadap informasi produk, memperluas jangkauan pasar, serta memperkuat identitas dan daya tarik produk melalui desain visual yang menarik. Kegiatan ini diharapkan dapat meningkatkan daya saing UMKM dan mendukung pertumbuhan ekonomi kreatif di Desa Keduyung
Pengaruh E-system Perpajakan, Kualitas Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Pada Wajib Pajak Orang Pribadi Pegawai Universitas Islam Darul 'Ulum Lamongan Anik Nur Cahyani; Sutri Handayani; Have Zulkarnaen
Strategic: Journal of Management Sciences Vol. 5 No. 3 (2025): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i3.402

Abstract

Kajian ini didasari oleh keutamaan pajak sebagai bagian dari faktor sumber penerimaan negara. Perkembangan teknologi melalui penerapan e-system perpajakan, diharapkan dapat mengoptimalkan tingkat kepatuhan wajib pajak. Kajian ini menggunakan studi pada pegawai Universitas Islam Darul ‘Ulum (UNISDA) untuk melihat bagaimana e-system pajak, kualitas layanan pajak, dan sanksi pajak berdampak pada kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan pendekatan kuantitatif serta data primer yang didapatkan melalui kuesioner kepada responden yang merupakan pegawai UNISDA. Metode purposive sampling guna memilih sampel dengan hasil sejumlah 116 responden. Pengolahan data dilakukan menggunakan perangkat lunak Eviews 13, dengan analisis meliputi uji instrumen dan analisis regresi linier berganda untuk uji hipotesis. Penelitian menemukan e-system pajak tidak memberikan dampak signifikan terhadap kepatuan wajib pajak orang pribadi. Kualitas pelayanan pajak, dan sanksi pajak memberikan dampak signifikan terhadap kepatuhan wajib pajak orang pribadi. seluruh variabel secara simultan memberikan dampak signifikan terhadap kepatuhan wajib pajak orang pribadi. Implementasi e-system pajak yang efektif, pelayanan pajak yang berkualitas, dan sanksi pajak yang disiplin dapat mengoptimalkan kepatuhan wajib pajak orang pribadi. Disarankan agar Direktorat Jenderal Pajak terus mengoptimalkan e-system perpajakan, meningkatkan kualitas pelayanan melalui pelatihan petugas pajak, serta menerapkan sanksi secara konsisten. Kajian selanjutnya dapat memperluas objek dan variabel untuk memperoleh hasil yang lebih komprehensif.
Co-Authors - Hwihanus Abdul Manaf Dientry Ahmad Ellen Saputro Ahmad Mubayyinul ihsan Ahmad Nurfaid Ana Fitriyatul Bilgies, Ana Fitriyatul Andini Dwi Prameswari Anik Nur Cahyani Arba’atus Ainun Nasikha Arifah, Nafiqotun Ashari Normala Putri Ayu Dwi Rahmadhani Ayu Sekar Wulan Puja Wati Bilgies, Ana Fitriyatul Cindy Oktaviyanti Dewi Kusmaya Sari Dewi Sekar Sari DIANATUL FITRIYAH Eva Nur Laily Rohmah Fatichatur Rachmaniyah Hamidah, Hamidah Irawan, Mohamad Rizal Nur ISNAINI RASYIDA ANNISWATI Isnaini Rosyida, Isnaini Kusmaya Sari, Dewi Laila Arisandra, Martha Latifatus Sholikhah Martha Laila Arisandra, Martha Laila Mubayyinul ihsan, Ahmad Muh. Nur Ali Khoirun Muh. Nur Ali Khoirun Nasikin Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Dwi Rahmawati Nurdianto Nurdianto Nurhidayah . Nurul Fauziyah, Nurul Radian Sri Rama Rifky Ardhana Kisno Saputra Rohmatillah, Alfin Rozi, Ahmad Fathur Sekar Sari, Dewi Shinfia Natania Naswa Siti Shoimah Slamet Riyadi Sulistyowati, Anjar Sutri Handayani Sutri Handayani Sutri Handayani Via Hidahyatul K Yulia Prastika Zuly Safitri