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All Journal Jurnal PADMA: Pengabdian Dharma Masyarakat Golden Ratio of Data in Summary Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam
Lukmanul Hakim
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sosialisasi Efektifitas Manajemen Sumber Daya Manusia Pada Yayasan Pembangunan Masyarakat Sejahtera (YPMS) Pamulang Tangerang Selatan Muhamad Fahrul Fahroji; Lukmanul Hakim; Pniel Adil Azza Gulo; Nardi Sunardi; Boedi Hasmanto
Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 1, No 3 (2021): PADMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v1i3.11429

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan sosialisasi sekaligus menyampaikan perkembangan sumber daya manusia dimana tidak hanya ada di dunia perusahaan saja, dalam dunia pendidikan atau yayasan pun ada yang namanya pengembangan sumber daya manusia, dikarenakan tekanan global dan perubahan yang begitu cepat seakan mengharuskan masing-masing lembaga/yayasan secara total dan menyeluruh mendekatkan pada masalah pengembangan sumber daya manusia. Melakukan pelatihan untuk menghasilkan tenaga terampil serta menciptakan pendidikan yang berkualitas saat ini adalah hal yang sangat penting dibanding sebelumnya, Karena dalam era ini iklim kompetisi yang tinggi di segala bidang yang menuntut Lembaga/Yayasan untuk bekerja dengan lebih efektif dan efesien. Tingkat kompetisi yang tinggi menuntut pula suatu organisasi mengoptimalkan sumber daya manusia yang dimilikinya, hal ini disebabkan oleh pengaruh yang kuat dari sumber daya manusia terhadap efektivitas dan efesiensi organisasi.Kata Kunci: Sumber Daya Manusia, Yayasan, Efektivitas This community service activity aims to provide socialization as well as convey the development of human resources which is not only in the corporate world, in the world of education or foundations there is such a thing as human resource development, due to global pressures and rapid changes that seem to require each individual each institution/foundation is totally and comprehensively closer to the problem of human resource development. Conducting training to produce skilled workers and creating quality education is now more important than ever, because in this era the climate of high competition in all fields requires Institutions/Foundations to work more effectively and efficiently. The high level of competition requires an organization to optimize its human resources, this is due to the strong influence of human resources on the effectiveness and efficiency of the organization.Keywords: Human Resources, Foundation, Effectiveness
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Lukmanul Hakim
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

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Abstract

This study aims to examine the effect of profitability, liquidity, firm size on firm value with capital structure as an intervening variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2020 Period). The population in this study were 45 companies. The sampling technique used is purposive sampling and the number of samples is 21 companies with 5 years of observation, so that the sample data after observation becomes 105. The model used in this study is panel data regression using the Eviews 8 . application. The results of the study: Firm size and capital structure have a positive and significant effect on firm value, profitability and liquidity have a negative and significant effect on firm value. Profitability, liquidity, firm size and capital structure together have a positive and insignificant effect on firm value
Pelatihan Penghitungan PPH Pasal 21 dan SPT Orang Pribadi Lukmanul Hakim; Achmad Sehan
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Abstract

Community service as one of the pillars of higher education occupies a strategic position in drawing and educating the community to improve the quality of life of the community. The form of coaching that is considered the most realistic is none other than providing provision through skills training and mentoring that is considered useful for the local community audience. The low awareness of taxpayers to comply with taxes is the biggest problem faced by the Directorate General of Taxes (DGT) while the government's largest source of funds to finance development is obtained from tax collection, the mechanism of which is coercive in accordance with Indonesian laws and regulations The desire to change people's mindset to be aware of taxes with early education requires systematic technical means, one of which is through inclusion in learning materials and training activities for various groups including private workers or private employees. The implementation method is the counseling method, by going through the preparation stage, the implementation stage and the results stage. Based on the results of the PKM team's observations during the activity, the interest from private employees towards the material provided was very high. The enthusiasm of the participants and the average participant were active in listening to the counseling material. This observation is shown by the high curiosity of private employees so that many questions are asked to the informants. The activity of the resource persons who also asked questions to the participants how far they knew taxation was shown by the many questions asked in the PKM counseling
ANALISIS DU PONT SYSTEM DALAM PENILAIAN KINERJA PERUSAHAAN TEKSTIL DAN GARMEN DI INDONESIA: (STUDI KASUS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2018-2022) Lukmanul Hakim; Nardi Sunardi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 3 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i3.217

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan keuangan perusahaan dengan menggunakan metode Du Pont System. Metode ini memungkinkan Anda mengukur kinerja keuangan suatu perusahaan dengan melihat Return On Assets (ROA) Return On Equity (ROE). Penelitian ini berkaitan dengan analisis evaluasi kinerja perusahaan industry Tekstil dan Garmen dengan menggunakan Du Pont System. Sistem ini mencakup indikator kinerja dan margin keuntungan penjualan untuk menentukan profitabilitas perusahaan. Penelitian ini juga membahas solusi alternatif dan solusi terpilih terkait dengan kajian analisis evaluasi kinerja suatu perusahaan dengan menggunakan Du Pont System. Hasil dari penelitian menunjukan PT. Polychem Indonesia Tbk memiliki nilai rata – rata sebesar - 2,697 % lebih rendah dari nilai rata – rata industri Tekstil dan Garmen sebesar 0,977 % sehingga dikatakan kinerja perusahaannya kurang baik. PT. Ever Shine Tbk memiliki nilai rata – rata sebesar 1,319 % lebih tinggi dari nilai rata – rata industri Tekstil dan Garmen sebesar 0,977 % sehingga dikatakan kinerja perusahaannya baik. PT. Pan Brothers Tbk memiliki nilai rata – rata sebesar 2,006 % lebih tinggi dari nilai rata – rata industri Tekstil dan Garmen sebesar 0,977 % sehingga dikatakan kinerja perusahaannya baik. PT. Indorama Synthetic Tbk memiliki nilai rata – rata sebesar 3,278 % lebih tinggi dari nilai rata – rata industri Tekstil dan Garmen sebesar 0,977 % sehingga dikatakan kinerja perusahaannya baik.
Analysis of Revenue Recognition Based on PSAK Number 23: Case Study In Trading Company PT. Solusindo Ganda Kharisma Lukmanul Hakim; W Wardokhi; Husnul Khotimah
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.659

Abstract

This study aims to analyze the implementation of revenue recognition based on the Statement of Financial Accounting Standards (PSAK) No. 23 in the trading company PT. Solusindo Ganda Kharisma. In an increasingly competitive business environment, companies are required to implement an effective accounting information system to produce accurate and timely financial information. Revenue is one of the key elements in financial statements, where its recognition and measurement affect the quality of the information presented. This research uses a descriptive qualitative approach. Primary data were obtained through interviews with relevant parties in the company, while secondary data were sourced from the company’s financial statements, internal accounting policies, and other documents. The results of the study indicate that PT. Solusindo Ganda Kharisma has effectively implemented PSAK Number 23 in the recognition of revenue from the sale of goods and services. Revenue from the sale of goods is recognized when the goods have been received by the customer, while service revenue is recognized based on the percentage of work completion. However, several challenges remain, such as delayed revenue recognition due to late delivery of goods and discrepancies in estimating the percentage of work completion for service sales.
Co-Authors Achmad Sehan Boedi Hasmanto Husnul Khotimah Muhamad Fahrul Fahroji Nardi Sunardi Pniel Adil Azza Gulo Wardokhi, Wardokhi