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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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OPTIMALISASI KINERJA KARYAWAN BAGIAN PEMASARAN MELALUI STANDAR OPERASIONAL PROSEDUR DALAM MENCAPAI STABILITAS KEUANGAN Have Zulkarnaen; Ahmad Mubayyinul ihsan
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
Digital Marketing Strategy to Increase Customer Income of Savings and Loan Cooperatives Muh. Nur Ali Khoirun Nasikin; Via Hidahyatul K; Zuly Safitri; Ahmad Nurfaid; Have Zulkarnaen
International Journal on Orange Technologies Vol. 8 No. 2 (2026): International Journal on Orange Technologies (IJOT)
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v8i2.5738

Abstract

This study aims to analyze digital marketing strategies implemented to increase customer retention and identify supporting and inhibiting factors in their implementation. In the digital era, developments in information technology have changed communication and interaction patterns between financial institutions and customers. This study employed a qualitative research method with participant observation. The data collection method applied in this study included two approaches: literature research and field study. The literature study was conducted by examining various literature sources related to the research topic. The results showed that digital marketing strategies implemented through social media, websites, instant messaging applications, and other digital platforms were able to increase the number of customers through easy access to information, speed of service, effective communication, and increased customer engagement. In addition, the use of digital media helped institutions build closer relationships with customers and increased trust in the products and services offered. Supporting factors for the success of digital marketing strategies included technological developments, management support, and high internet usage by the public. Inhibiting factors identified were limited human resources with digital competencies, limited marketing budgets, and low digital literacy among some customers.
PENGARUH PENDAPATAN ASLI DAERAH, DANA TRANSFER, DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR TAHUN 2018–2025 Yulia Prastika; Abdul Manaf Dientry; Have Zulkarnaen
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.257

Abstract

ABSTRAK Pertumbuhan ekonomi daerah merupakan indikator utama keberhasilan pembangunan yang tidak terlepas dari kebijakan fiskal pemerintah daerah, khususnya pengelolaan Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal. Penelitian ini bertujuan menganalisis pengaruh Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Jawa Timur, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berbentuk data panel yang mencakup seluruh kabupaten/kota di Provinsi Jawa Timur selama delapan tahun pengamatan. Penentuan sampel menggunakan teknik sampel jenuh sehingga seluruh populasi dijadikan objek penelitian. Data dianalisis melalui uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan koefisien determinasi dengan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah berpengaruh negatif dan signifikan terhadap Pertumbuhan Ekonomi, Dana Transfer tidak berpengaruh signifikan, sedangkan Belanja Modal berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Pertumbuhan Ekonomi, meskipun kemampuan model dalam menjelaskan variasinya masih tergolong terbatas. Temuan ini mengindikasikan bahwa peningkatan penerimaan dan belanja daerah perlu diarahkan pada kegiatan produktif agar mampu mendorong Pertumbuhan Ekonomi secara optimal. Penelitian ini memberikan implikasi bagi pemerintah daerah untuk memperkuat efektivitas pengelolaan keuangan daerah guna mendukung pertumbuhan ekonomi yang berkelanjutan. ABSTRACT Regional economic growth is a key indicator of development success that is closely linked to local government fiscal policy, particularly the management of Local Own-Source Revenue, Transfer Funds, and Capital Expenditure. This study aims to analyze the effect of Local Own-Source Revenue, Transfer Funds, and Capital Expenditure on the Economic Growth of regencies/cities in East Java Province, both partially and simultaneously. This study uses a quantitative associative approach with secondary panel data covering all regencies/cities in East Java Province over eight years of observation. The sampling technique used is saturated sampling, so the entire population serves as the research object. Data were analyzed using classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination with the aid of statistical software. The results show that Local Own-Source Revenue has a negative and significant effect on Economic Growth, Transfer Funds has no significant effect, while Capital Expenditure has a positive and significant effect on Economic Growth. Simultaneously, the three variables significantly affect Economic Growth, although the model's explanatory power remains limited. These findings indicate that increases in regional revenue and expenditure need to be directed toward productive activities to optimally drive economic growth. This study offers implications for local governments to strengthen the effectiveness of regional financial management in support of sustainable economic growth
Digitalisasi UMKM melalui Pembuatan E-Katalog Produk Dalam Upaya Peningkatan Pendapatan Pengusaha di Desa Keduyung Have Zulkarnaen; Dewi Kusmaya Sari; Dewi Sekar Sari
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 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.
The Influence of Management Accounting Information, Product Innovation, and Strategic Management Accounting on MSME Performance With Competitive Advantage as an Intervening Variable Ahmad Ellen Saputro; Novi Darmayanti; Have Zulkarnaen
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10112

Abstract

This study aims to analyze the influence of management accounting information, product innovation, and strategic management accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs), with competitive advantage acting as an intervening variable. MSMEs play a significant role in supporting economic growth; however, they continue to face various challenges, including limited resources, increasingly intense business competition, and rapidly changing business environments. These conditions require MSME actors to effectively manage business information and strategies in order to improve their organizational performance. This research employs a quantitative approach using a survey method by distributing questionnaires to MSME actors who serve as the respondents of the study. The sampling technique applied in this research is purposive sampling, where respondents are selected based on specific criteria relevant to the objectives of the study. The collected data are analyzed using statistical analysis methods to examine the relationships among management accounting information, product innovation, strategic management accounting, competitive advantage, and MSME performance. The results of this study are expected to provide empirical evidence regarding the importance of utilizing management accounting information, developing product innovation, and implementing strategic management accounting in enhancing competitive advantage and improving MSME performance. Furthermore, this study is expected to contribute to the development of management accounting knowledge and serve as a reference for MSME practitioners in improving business performance in a sustainable manner.
Analisis Pengelolaan Akuntansi Manajemen pada Bank Daerah Kelancaran Operasional Perbankan Have Zulkarnaen; Andini Dwi Prameswari; Mohamad Rizal Nur Irawan; Muh. Nur Ali Khoirun
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 4: Juni 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i4.16580

Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan akuntansi manajemen yang baik dalam mencapai kelancaran operasional perbankan. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secaratepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Teknik analisis adalah hasil dari proses partisipatif, wawancara, dan studi literasi. Hasil penelitian dari analisis yang dilakukan menunjukkan bahwa akuntansi manajemen dapat dikembangkan dengan adanya penerapan teknologi pengarsipan secara digital dan penambahan sumber daya manusia dalam hal kegiatan proses operasional yang dijalankan.. Pengembangan dalam digitalisasi dan penguatan sumber daya manusia sangat diperlukan guna mencapai kegiatan operasional perbankan yang berkelanjutan.
Pengaruh Green Accounting, Intellectual Capital, Likuiditas, dan Leverage terhadap Kinerja Keuangan Perusahaan Ayu Sekar Wulan Puja Wati; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to examine the effect of Green Accounting, Intellectual Capital, Liquidity, and Leverage on the Financial Performance of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This study uses a quantitative approach with 15 companies selected through purposive sampling, resulting in 75 panel observations. Data were obtained from the companies’ annual and sustainability reports and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS version 4. The results show that Intellectual Capital has a positive and significant effect on Financial Performance, while Leverage has a negative and significant effect. Meanwhile, Green Accounting and Liquidity do not have a significant effect on Financial Performance. Simultaneously, Green Accounting, Intellectual Capital, Liquidity, and Leverage affect Financial Performance, with a contribution of 33.0%. These findings indicate that the management of intellectual capital and capital structure plays an important role in improving the financial performance of Basic Materials sector companies
Green Accounting, Biaya Lingkungan, CSR terhadap Kinerja Keuangan dengan Moderasi Ukuran Perusahaan (Studi Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2025) Nurhidayah .; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1753

Abstract

This study aims to analyze the effect of green accounting, environmental costs, and Corporate Social Responsibility (CSR) on financial performance, as well as the role of firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2025. This study employs a quantitative approach using secondary data obtained from financial reports, annual reports, and sustainability reports of sample companies. A sample of 27 companies was selected using the purposive sampling technique, resulting in 162 observations. The data analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results indicate that green accounting and environmental costs have no significant effect on financial performance, while CSR has a positive and significant effect on financial performance. Firm size is unable to strengthen the effect of green accounting and CSR on financial performance, nor moderate the effect of environmental costs on financial performance. Additionally, firm size has a negative and significant effect on financial performance.
Pengaruh Esg, Intellectual Capital Dan Firm Size Terhadap Firm Value (perusahaan sektor energi yang terdaftar di BEI periode 2021-2025) Shinfia Natania Naswa; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to analyze the influence of ESG, Intellectual Capital, and Firm Size on Firm Value in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. ESG is measured through environmental, social, and governance disclosure scores, Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC), Firm Size is measured by the natural logarithm of total assets, and Firm Value is proxied by PBV. The study uses a quantitative approach with a panel data regression method, with samples selected through purposive sampling from energy sector companies listed on the IDX. Data are sourced from annual reports and company sustainability reports. The results of the study are expected to provide empirical evidence regarding the influence of ESG, Intellectual Capital, and Firm Size on Firm Value, both partially and simultaneously, as well as contributing to the development of financial accounting literature and as consideration for management and investors.
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