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All Journal Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika JOURNAL EQUITABLE Journal Of Management Science (JMAS) Community Development Journal: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Jurnal Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Science Contribution to Society Journal Jurnal Sipakatau As-Syirkah: Islamic Economic & Financial Journal
Waloyo, Waloyo
Sekolah Tinggi Ilmu Ekonomi YAPAN Surabaya
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Analisis Dampak Kepemimpinan Transformasional terhadap Kepuasan Kerja dan Retensi Karyawan di Kecamatan Sedati Sidoarjo Rifki Suwaji; Rina Indra Sabella; Erwin Tjahjuadi; Waloyo, Waloyo; Agus Iwhan Ariftian Zuhdi
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.6184

Abstract

This study aims to analyze the impact of transformational leadership on job satisfaction and employee retention in Sedati Subdistrict, Sidoarjo Regency. A descriptive qualitative approach was employed, utilizing in-depth interviews and participant observations for data collection. The research informants included employees and leaders from various local organizations, including MSMEs and service institutions. Thematic analysis was used to identify patterns of meaning in the interactions between leaders and employees.The findings reveal that transformational leadership practices in Sedati foster a positive work environment, enhance employee motivation, and strengthen employee loyalty. Dimensions such as visionary inspiration, personalized attention, and open communication emerged as key factors in increasing job satisfaction. Furthermore, strong interpersonal relationships between leaders and employees directly influenced employee retention, as employees felt valued and emotionally connected to their organizations. This research also highlights the significance of individualized consideration and moral support from leaders as the foundation for cultivating a healthy and inclusive organizational culture. The practical implications of these findings underscore the need for leadership training focused on human-centered relationship development. This study contributes to the enrichment of local leadership literature and provides a basis for organizational decision-making aimed at improving job satisfaction and retaining employees.
EFEKTIVITAS PENEGAKAN HUKUM TERHADAP PEREDARAN ROKOK TANPA PITA CUKAI DALAM PERSPEKTIF UNDANG-UNDANG NOMOR 39 TAHUN 2007 TENTANG CUKAI Waloyo, Waloyo; DM , M. Yusuf; Pardede, Rudi
JOURNAL EQUITABLE Vol 10 No 3 (2025)
Publisher : LPPM, Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v10i3.9769

Abstract

The circulation of cigarettes without excise stamps in Indonesia has become a serious issue impacting state revenue and public health. Illegal cigarettes reduce state income and create injustice in the taxation sector. Law enforcement against illegal cigarette circulation faces challenges such as low public awareness and weak supervision. This study aims to analyze the legal provisions regarding the imposition of excise on cigarettes under Law No. 39 of 2007 and evaluate the effectiveness of law enforcement against the circulation of cigarettes without excise stamps. The research method used is normative legal research with a descriptive-analytical approach, examining regulations and related literature. The findings show that despite the existence of excise regulations, the circulation of illegal cigarettes remains high due to significant price differences between legal and illegal cigarettes. Law enforcement is still limited by a lack of resources, low legal awareness, and insufficient coordination among institutions. The study recommends regulatory evaluation, enhancing the capacity of law enforcement agencies, and promoting active public participation in combating illegal cigarettes.
Education on Women's Workers' Rights and Reproductive Health in Industrial Environments Suwaji, Rifki; Sabella, Rina Indra; Oktafiani, Fida; Waloyo, Waloyo; Masruroh, Siti
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 2 Issue 6 October 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i6.2535

Abstract

This community service program aims to improve women workers' understanding of labor rights and reproductive health in the industrial environment of Sidoarjo Regency, East Java. The method used was participatory action research (PAR) involving 80 core participants representing women's organizations, labor unions, and CSR units of local industrial companies. The activities were carried out through interactive lectures, group discussions, case simulations, and role-plays designed to address the limitations of legal and health literacy among women workers. The results of the activity showed a significant increase in participants' knowledge, from an average pre-test score of 56.4 to 87.6 in the post-test, an increase of 31.2 points. In addition, this activity also identified key issues, namely low understanding of labor rights, the lack of reproductive health facilities in the workplace, and the socio-cultural stigma that makes reproductive issues considered taboo. To ensure the program's sustainability, the Sidoarjo Women's Workers Forum was established as a cross-organizational advocacy platform focused on promoting workers' rights, advocating for the provision of lactation rooms, and strengthening gender advocacy units within labor unions. Overall, this activity successfully achieved more than 90% of its target outputs and made a significant contribution to the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality and decent work. The implication of this activity is the need for similar programs to be replicated in other industrial areas with multi-stakeholder support to strengthen the protection of women workers' rights in Indonesia.
SOSIALISASI LITERASI DIGITAL UNTUK PENINGKATAN WAWASAN DUNIA E- COMMERCE HASIL TANAMAN SAYUR HIDROPONIK Suwaji, Rifki; Oktafiani, Fida; Sabella, Rina Indra; Waloyo, Waloyo; Kurniawati, Rohmah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29669

Abstract

Kemajuan teknologi digital membuka peluang besar bagi para petani hidroponik untuk memasarkan hasil tanamannya melalui platform e-commerce. Literasi digital menjadi kunci penting untuk meningkatkan efisiensi dan efektivitas pemasaran produk pertanian, termasuk sayuran hidroponik. pelaksanaan pengabdian ini hadir sebagai sosialisasi pengembangan literasi digital menjadi penting untuk memperluas wawasan dan kemampuan masyarakat dalam menggunakan teknologi digital untuk tujuan komersial.Kegiatan ini bertujuan untuk memberikan edukasi dan pelatihan kepada masyarakat, khususnya para petani hidroponik, tentang bagaimana menggunakan teknologi digital dan platform e-commerce untuk meningkatkan pemasaran hasil pertanian mereka. Dengan demikian, diharapkan akan tercipta ekosistem pertanian yang lebih modern dan terintegrasi dengan teknologi. Pengabdian akan dilaksanakan secara luring pada tanggal 3 Maret 2024 di Jalan Gubeng Airlangga I No. 2, Surabaya, dengan agenda pemberian materi mengenai literasi digital dan e-commerce serta evaluasi langsung terhadap tanaman-tanaman hidroponik milik masyarakat setempat.Jumlah peserta pengabdian sebanyak 35 orang dan jumlah masyarakat yang sudah melakukan teknik tanaman hidroponik ini sebanyak 12 orang.Hasil pelaksanaan pengabdian ini Observasi pengabdian menunjukkan masyarakat Gubeng Airlangga memiliki literasi digital rendah dalam memasarkan sayur hidroponik karena kurangnya akses pelatihan teknologi dan infrastruktur digital yang terbatas. Metode tradisional masih dominan, sementara konektivitas internet yang buruk dan keterbatasan perangkat teknologi menghambat mereka memanfaatkan e-commerce untuk memperluas pasar.Pemberian materi dan evaluasi langsung dilaksanakan untuk menjawab berapa masalah tersebut sehingga peserta menemukan solusi yang informatif.
Analisis Penerapan SAK ETAP pada Penilaian Persediaan Metode FIFO UD Siti Aminah Ananda Putri, Lailia; Waloyo, Waloyo
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the conformity of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) implementation regarding the FIFO (First-In, First-Out) inventory valuation method at UD Siti Aminah in Surabaya. The data examined consists of inventory stock cards from March 2023. This research employs a case study design with a mixed-methods approach, integrating qualitative analysis with quantitative data from UD Siti Aminah’s inventory records. Data collection was conducted through observation, in-depth interviews, and documentation of secondary data. The data was processed using descriptive analysis techniques. The results indicate that the inventory valuation at UD Siti Aminah for the May 2023 period had not yet implemented valuation methods aligned with SAK ETAP, specifically the chapters governing inventories.
KEPEMIMPINAN INOVATIF DALAM ORGANISASI HIERARKIS: STUDI PADA LINGKUNGAN KERJA BIROKRATIS Waloyo, Waloyo; Sasmita, Jumiati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z1eayw27

Abstract

Kepemimpinan inovatif telah ekstensif dikaji dalam konteks organisasi fleksibel seperti startup atau perusahaan berbasis teknologi, namun penelitian penerapannya dalam organisasi birokratis yang hierarkis masih terbatas. Penelitian ini bertujuan untuk menganalisis bagaimana gaya kepemimpinan inovatif dapat mendorong kreativitas dan inovasi di lingkungan kerja dengan struktur komando yang kaku, khususnya pada aparatur sipil negara (ASN). Metode penelitian yang digunakan adalah studi kasus kualitatif dengan lokasi di Pangkalan Sarana Operasi (PSO) Bea dan Cukai Batam. Pengumpulan data dilakukan melalui wawancara semi-terstruktur dengan 8 parisipan dari berbagai tingkatan, observasi non-partisipan selama 40 jam, dan analisis naskah dinas yang relevan. Hasil penelitian menunjukkan bahwa kepemimpinan inovatif berperan signifikan dalam membangun iklim kerja yang lebih terbuka terhadap ide baru, meskipun terhambat oleh prosedur birokrasi yang panjang dan budaya organisasi yang konservatif. Pemimpin inovatif mampu menciptakan ruang eksperimen, memberikan dukungan psikologis, serta mendorong komunikasi lintas level dalam hierarki. Temuan ini memperluas literatur kepemimpinan inovatif ke ranah organisasi publik dan memberikan rekomendasi praktis untuk mendukung reformasi birokrasi serta peningkatan kinerja ASN.
Co-Authors Achmad Sholihin Agus Iwhan Ariftian Zuhdi Ananda Putri, Lailia Arief Nurdiannova Qurochman Devangga Putra Adhitya Pratama DM , M. Yusuf epiyanto, Hepiyanto Erwin Tjahjuadi Fariz Fida Oktafiani Hafidulloh, Hafidulloh Ira Ningrum Resmawa, Ira Ningrum Julianto, Didik Jumiati Sasmita Kurniawati, Rohmah Pardede, Rudi Priyo Utomo Priyo Utomo Rifki Suwaji Rina Indra Sabella Rohmah Kurniawati Sholihin, Achmad Siti Masruroh Syamsul Arifin Ulumiyah, Khoiriyatul