Article Per Year (5 Year)
p-Index From 2020 - 2025
2.735
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Mantik Community Empowerment Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Bulletin of Management and Business NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Safari : Jurnal Pengabdian Masyarakat Indonesia Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset dan Pengabdian Interdisipliner
Hakim, Mesra Berlyn
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Aplikasi Pengukuran Kinerja dengan Balanced Scorecard Pada Rumah Sakit Hakim, Mesra Berlyn; Djamhuri, Ali; Hariadi, Bambang
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.009

Abstract

This study analyze the Muhammadiyah Lamongan Hospital performance based on four perspectives: a financial, costumer, internal business, learning and growth. The research method used a case study. Research Results Measurement of the financial perspective shows that from the results of liquidity, profitability, and solvency, Muhammadiyah Hospital Lamongan gets good results. This study results from the perspective of customers that are generally also good, which is represented by the views of most customers who value hospital services as quite good. AbstrakTujuan dari penelitian ini adalah menganalisis kinerja Rumah Sakit Muhammadiyah Lamongan berdasarkan empat persepektif yang meliputi keuangan, pelanggan, bisnis internal dan pembelajaran dan pertumbuhan. Metode penelitian adalah studi kasus. Hasil Penelitian pengukuran perspektif keuangan menunjukkan bahwa Rumah Sakit Muhammadiyah Lamongan memiliki kondisi keuangan yang cukup baik, sejalan dengan hasil dari perspektif pelanggan yang secara umum juga baik yang direpresentasikan oleh pandangan sebagian besar pelanggan yang menilai pelayanan rumah sakit yang cukup baik.
Analisis Kewajiban Perpajakan PPh 21, PPh 23 dan PPh Final Pada PT Taiba Consulting Indonesia Mesra Berlyn Hakim; Temon Bagus Hidayahtullah; Tri Winarsih; Umar Yeni Suyanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1382

Abstract

Various policies related to Pandemi Covid 19 have an impact on the decline in the realization of the 2021 State Expenditure Budget as evidenced in the 2020 APBN Realization Data experienced a decrease in the delivery of realization by 19.6%, annual tax notification for Income Tax in 2021, in particular taxpayers experienced Pandemi Covid uncertainty 19, Shortfall factors have a stake in swelling of the realization of budget financing by 6.1% in economic recovery so that it has an impact on slowing the profitability of business entities caused by the policy of increasing installment discounts to 50% and a decrease in corporate income tax rates by 11%. This study was conducted with the aim of finding out the implementation, payment, deduction and reporting of PPh 21 tax obligations, PPh 23, Final Construction Services PPh. The method used in this study uses qualitative, primary and secondary data sources through documentation, observation and interviews. Data analysis uses data reduction, while it is to validate data using the triangulation technique of source, time and technique. The results of the study concluded: (1) Payment, Cutting, and Reporting of PPh 21 in accordance with Law Number 36 Year 2008 concerning Taxation (2) Payment, Cutting, Reporting PPH 23 Not in accordance with Law Number 36 Year 2008, because of the postponement of vendors in PPh 13 payment (3) Payment, Cutting, and Final Income Tax Reporting in accordance with Tax Law Number 36 of 2008.  
Aplikasi Pengukuran Kinerja dengan Balanced Scorecard pada Rumah Sakit Mesra Berlyn Hakim; Ali Djamhuri; Bambang Hariadi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.352 KB) | DOI: 10.33795/jraam.v5i2.009

Abstract

This study analyze the Muhammadiyah Lamongan Hospital performance based on four perspectives: a financial, costumer, internal business, learning and growth. The research method used a case study. Research Results Measurement of the financial perspective shows that from the results of liquidity, profitability, and solvency, Muhammadiyah Hospital Lamongan gets good results. This study results from the perspective of customers that are generally also good, which is represented by the views of most customers who value hospital services as quite good. AbstrakTujuan dari penelitian ini adalah menganalisis kinerja Rumah Sakit Muhammadiyah Lamongan berdasarkan empat persepektif yang meliputi keuangan, pelanggan, bisnis internal dan pembelajaran dan pertumbuhan. Metode penelitian adalah studi kasus. Hasil Penelitian pengukuran perspektif keuangan menunjukkan bahwa Rumah Sakit Muhammadiyah Lamongan memiliki kondisi keuangan yang cukup baik, sejalan dengan hasil dari perspektif pelanggan yang secara umum juga baik yang direpresentasikan oleh pandangan sebagian besar pelanggan yang menilai pelayanan rumah sakit yang cukup baik.
PELATIHAN DIGITAL MARKETING UNTUK MENINGKATKAN KAPASITAS PENJUALAN UMKM OTAK-OTAK BANDENG Rita Nataliawati; Umar Yeni Suyanto; Ika Purwanti; Mesra Berlyn Hakim; Maretha Anggraini; Putri Nur Sholekha; Nur Aliyah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.517

Abstract

The main problem faced by MSMEs in Menganti Village, Glagah District, Lamongan Regency is in terms of product marketing. There is still a lack of knowledge and skills of MSMEs in using online markets, making marketing of MSME products still limited. Training and mentoring activities by a team of lecturers and students aiming to help partners utilize their gadgets as product marketing tools and optimize online marketing to increase sales turnover using the TikTok application. The training was held on 9 September 2022 at the Glagah District Office, Lamongan Regency with 10 training partners. Implementation of the training contains an explanation of the reasons for using TikTok, explanation of material on how to create an account on TikTok, upload product photos/videos, add music and promotional narratives to product photos/videos, trainees practice creating accounts on TikTok accompanied and guided by the committee. It is hoped that from this training activity, MSME actors in Menganti village, Glagah Sub-District, will have basic knowledge and skills on how to expand product marketing, which in turn can increase the sales capacity of milkfish brains
Management of village funds based on Islamic Shari'ah: A literature study Rina Sulistyowati; Mas’ádah; Irma Indira; Mesra Berlyn Hakim
Jurnal Mantik Vol. 7 No. 1 (2023): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i1.3788

Abstract

Village fund financial management is regulated in Permendagri No. 20 of 2018, which states that village financial management is an activity that includes planning, implementation, administration, reporting and accountability of village finances, and must be based on transparent, accountable, participative, orderly and budgetary principles. This research method uses library research, in which the data or materials used in completing the research come from the library, either in the form of books, encyclopedias, dictionaries, journals, documents, magazines and others. The results explain that the financial management of village funds based on Islamic shari'ah teaches to always instill the nature of openness/transparency, truth, fairness, honesty (accountable), trust and accountability in carrying out a plan, implementation, management and reporting of accountability in life both in the form of individuals and society, and must be accountable to God.Research on the financial management of village funds based on Islamic sharia is important because it is expected to reduce the level of village fund corruption and fraud that exists in village government.
Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Dengan Pelatihan Keuangan Sebagai Variabel Moderasi Pada UKM mesra surya ariefin; Sri Bulkia; Mesra Berlyn Hakim
Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i1.93

Abstract

Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh literasi keungan terhadap inklusi keuangan yang dimoderasi oleh pelatihan keungan di kalangan Unit Kecil Menengah Kalimantan Selatan Kota Banjarmasin sentra Sasirangan. Jenis penelitian kuantitatif dengan pendekatan survei yang digunakan dalam penelitian ini. Pengambilan sampel menggunakan stratified random sampling dan diperoleh sampel sebanyak 35 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara dan kuesioner yang dibagikan kepada pelaku atau pemilik usaha sedangkan data sekunder diperoleh dari berbagai literatur dan internet. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa literasi keungan mempunyai pengaruh terhadap inklusi keungan, itu dibuktikan dengan meningkatnya jumlah literasi keungan dan inklusi keungan. Fenomenanya bahwa pelaku usaha sentra Sasirangan sudah mulai melek keuangan dan memiliki pengelolaan keungan yang baik. Pelatihan keuangan juga mampu memperkuat hubungan antara literasi keungan dan inklusi keungan, artinya bahwa dengan diadakannya pelatihan keungan yang intensif mampu meningkatkan pemahaman terhadap pengetahuan mengenai pentingya perencanaan dan pengelolaan keungan bagi suatu usaha.
Efforts to reduce the number of job seekers through entrepreneurship workshops and training on the production of tilapia fish crackers Sri Yaumi; Ika Purwanti; Mesra Berlyn Hakim; Norma Anggraini Rahmawati; Jihan Finaya; Fiki Fahrur Nizam; Putri Ayu Nor Anggraini; Abdul Majid
Community Empowerment Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10353

Abstract

The majority of Ngujungrejo residents earn their livelihoods through farming, primarily producing rice and various types of fish. They typically sell the fish fresh at nearby markets. However, they encounter challenges during periods of abundant harvests, as oversupply leads to price drops and the risk of fish spoilage, especially tilapia. Additionally, there has been a rise in the number of job seekers over the past three years. The goal of this initiative is to enhance residents' entrepreneurial skills and understanding while improving their ability to process harvests into higher-value products. Methods employed include surveys, entrepreneurship workshops, training sessions on producing tilapia fish crackers, and evaluation. The outcome of this effort has been a 60% increase in knowledge and understanding of entrepreneurship and a 75% improvement in skills related to tilapia fish production. This growth is anticipated to empower participants to establish home-based industries, consequently reducing the number of job seekers in the area.
GCG SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Yaumi, Sri; Farid Dedyansyah, Achmad; Berlyn Hakim , Mesra; Majid , Abdul
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.7380

Abstract

Perusahaan mempunyai tujuan untuk meningkatkan nilai perusahaan yang tercermin dari harga saham. Pajak merupakan suatu kewajiban yang harus dipenuhi sesuai dengan aturan perundang-undangan. Pajak merupakan biaya yang dapat mengurangi pendapatan atau laba bersih suatu perusahaan. Peningkatan rasio profitabilitas dan perencanaan pajak dapat dilakukan jika mempunyai tata kelola yang baik atau yang disebut GCG. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, perencanaan pajak dan GCG terhadap nilai perusahaan, dan juga GCG apakah mampu memoderasi profitabilitas dan perencanaan pajak terhadap nilai perusahaan. Metode yang digunakan pada penelitian ini adalah kuantitatif deskriptif. Hasil uji menunjukkan profitabilitas dan perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, GCG berpengaruh terhadap nilai perusahaan dan GCG tidak mampu memoderasi profitabilitas dan perencanaan pajak terhadap nilai perusahaan.
Sosialisasi Pemanfaatan Fasilitas Perpajakan Pada UMKM di Kota Lamongan Mesra Berlyn Hakim; Tri Winarsih; Nur Aini Maulidhia; Yahya Shidiq
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2021): Agustus : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i3.1400

Abstract

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.
Penguatan Kinerja Keuangan UKM melalui Aset Tidak Berwujud dan Strategi Bersaing Dilasari, Aranta Prista; Mahmudah, Annita; Hakim, Mesra Berlyn
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.003

Abstract

Abstract: Strengthening SME Financial Performance through Intangible Assets and Competitive StrategiesPurpose: the purpose of the article should be concise and presented in one sentence.Method: data was obtained from a questionnaire and processed with WarpPLS software.Results: Intangible Assets have a positive and significant effect on the financial performance of SMEs, competitive strategy also acts as a moderator of Intangible Assets on the financial performance of SMEs in the Mangrove batik industry in Surabaya.Novelty: competitive strategy can strengthen the relationship between intangible assets and financial performance.Contribution: Provide justification for the importance of invention for SMEs that can strengthen financial performance. Abstrak: Penguatan Kinerja Keuangan UKM melalui Aset Tidak Berwujud dan Strategi BersaingTujuan: untuk menguji dan menganalisis pengaruh Aset Tak Berwujud terhadap Kinerja Keuangan UKM, serta menguji apakah strategi bersaing moderasi berpengaruh terhadap Aset Tak Berwujud terhadap kinerja keuangan UKM Batik Mangrove di Surabaya.Metode: data diperoleh dari kuesioner dan diolah dengan software WarpPLSHasil: Aset Tak Berwujud berpengaruh positiff dan signifikan terhadap kinerja keuangan UKM, strategi bersaing juga berperan sebagai moderator Aset Tidak Berwujud dengan kinerja keuangan UKM pada industri batik Mangrove di Surabaya.Kebaruan: Strategi bersaing dapat memperkuat hubunan antara intangible asset dengan financial performance. Kontribusi: Memberikan justifikasi pentingnya invensi pada UKM yang dapat memperkuat kinerja keuangan
Co-Authors ABDUL MAJID Achmad Farid Dedyansyah Afifah Nur Rosyidah Ali Djamhuri Ani, Heti Nur Ani, Mistri Aranta Prista Dilasari Ariefien, Mesra Surya Bambang Hariadi Bayu Malikhul Askhar Dilasari, Aranta Prista Fiki Fahrur Nizam Hariadi, Bambang Imtinan Widhah Kumala Irma Indira Jihan Finaya Mahmudah, Annita Majid , Abdul Maretha Anggraini Masadah Mas’adah, Mas’adah Mesra Surya Ariefin Norma Anggraini Rahmawati Nur Aini Maulidhia Nur Aliyah Purwanti, Ika Putri Ayu Nor Anggraini Putri Nur Sholekha Putri, Yushinta Alya qosim qosim, qosim Rina Sulistyowati Rita Nataliawati Salukh, Agustinus Sri Bulkia Sulistiowati, Rina Temon Bagus Hidayahtullah Tiyawati, Sulis Tri Winarsih Umar Yeni Suyanto Yahya Shidiq Yaumi, Sri Yaumi, Sri