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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 JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Mantik Community Empowerment Jurnal Pengabdian kepada Masyarakat 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
Agriculture, Biological Sciences & Forestry 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

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Tinjaun Perbandingan Perlakuan Insentif Pajak Mobil Listrik Berbasis Sustainable Approach dalam Meningkatkan Program Indonesia Net Zero Emission Pada 2060 (Studi Pada Negara ASEAN): Pemanasan Global Yaumi, Sri; Nataliawati, Rita; Hakim, Mesra Berlyn; Ani, Mistri; Tiyawati, Sulis
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1986

Abstract

Global warming is a phenomenon that has attracted world attention recently. Electric cars are an environmentally friendly form of future transportation. The government is committed to increasing the attractiveness of electric vehicles, accelerating the transition from fossil energy to electric energy by providing tax incentives for electric cars. This is also done in other ASEAN countries. The aim of this research is to analyze the electric car incentive policy implemented in Indonesia and analyze best practices in policy development which are then reviewed based on comparisons with ASEAN countries. This research uses a qualitative descriptive method. The types of data in this research are primary data and secondary data. The data analysis method used is comparative descriptive analysis. Indonesia, Singapore, Thailand and Malaysia implement different policies to support the adoption of electric vehicles, adjusted to the conditions and priorities of the governments of each country. The electric car tax incentive has had an impact on the adoption of electric cars, even though currently Indonesia has not shown a significant reduction in carbon emissions. Tax incentive policies have the potential to be effective in the long term, especially if supported by infrastructure improvements and synergy between financial incentives and community readiness.
Sosialisasi Pembayaran Pajak Bumi dan Bangunan pada Warga Desa Kedungpring Rita Nataliawati; Mesra Berlyn Hakim; Afifah Nur Rosyidah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2021): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i1.689

Abstract

Taxes are levied based on legal norms to cover the costs of collective production of goods and services to achieve the general welfare and to enhance the development of a country. One source of tax funds comes from the Land and Building Tax. Refusal to pay, avoidance, or resistance to taxes is generally a violation of the law. Tax is a source of government funds for development, both central and local governments. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay taxes. However, the problem that is often faced by the government is the lack of awareness of taxpayers regarding the obligation to pay taxes. In this community service, the Institut Teknologi dan Bisnis Ahmad Dahlan team carried out socialization activities regarding the payment of Land and Building Tax in Kedungpring Village as one of the steps to increase public awareness in Lamongan Regency.
The Influence of Social Media Marketing and Personal Selling on Consumer Purchase Decisions Through Purchase Interest as a Mediating Variable Ariefien, Mesra Surya; Hakim, Mesra Berlyn; Putri, Yushinta Alya
Bulletin of Management and Business Vol. 4 No. 2 (2023): October 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i2.299

Abstract

The research aims to examine the Influence of Social Media Marketing and Personal Selling on Consumer Purchase Decisions Through Purchase Interest as a Mediating Variable. This study is categorized as a survey research, where the research instrument is in the form of a questionnaire. The population in this study consists of all House Of Yush customers who have made purchases throughout Indonesia. The sample includes 100 respondents determined by non-probability sampling using purposive sampling techniques. Data were analyzed using the SPSS for Windows version 26.0 software. The results indicate that the direct influence of social media marketing and personal selling is greater than the indirect influence on purchase decisions through purchase interest. The overall findings imply that social media marketing and personal selling are factors in increasing purchase interest to achieve improved purchase decisions at House Of Yush production house.
Membingkai Harmoni Alam: Ecoprint Sebagai Katalis Pemberdayaan Ekonomi Kreatif di Desa Turi Tri Winarsih; Bayu Malikhul Askhar; Qosim, Qosim; Mesra Berlyn Hakim; Imtinan Widhah Kumala
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5945

Abstract

This community service is here to open new opportunities for the PKK mothers of Turi Village through Ecoprint Training. Amidst the challenges of limited income choices and abundant natural resources in the village, ecoprint has emerged as an innovative solution that is in line with the increasing market demand for environmentally friendly products. Recent data shows significant growth in Indonesia's sustainable fashion sector, but the spread of ecoprint knowledge still needs to be improved in rural areas. The main goal of this program is simple: to hone the technical skills of mothers in making ecoprints and open additional income for their families. We use a very practical approach, involving them directly from the preparation of gauze, arranging leaves, to the steaming and finishing process. We hope that through this program, ecoprint products from Turi Village will not only be a source of pride, but also improve the economic welfare of the community in a sustainable manner. In the future, we recommend the formation of business groups, facilitation of market access, design development, advanced training, and partnerships with the village government so that Turi ecoprint can continue to grow and become an icon of the creative economy
Pentingnya Literasi dan Transformasi Digital untuk Pembelajaran Pada SMP Negeri 1 Sarirejo Dilasari, Aranta Prista; Ani, Heti Nur; Salukh, Agustinus; Hakim, Mesra Berlyn
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i1.30428

Abstract

The purpose of this study was to improve literacy skills and technological skills in students at SMP Negeri 1 Sarirejo. The methods used in this study were observation and interviews. The technique used was descriptive qualitative. Based on the results of the study, overall the implementation of the program went well. However, there were programs that could not be implemented due to financial constraints from the school. However, the researcher was able to replace the program with activities that minimized costs.
A Liquidity, Capital Intensity and Tax Aggressiveness: Profitability as a Mediating Role Mas’adah, Mas’adah; Sulistiowati, Rina; Nataliawati, Rita; Hakim, Mesra Berlyn; Qosim, Qosim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1360

Abstract

This research aims to examine the influence of Liquidity, Capital Intensity on Tax Aggressiveness mediated by Profitability. The data used is archival data, namely secondary data obtained from the Indonesian Stock Exchange (https://www.idx.co.id/). The sample in this study refers to the financial statements of all companies listed on the Indonesia Stock Exchange during 2018-2022, namely 864 companies. The final sample in this research was 99 companies and the total final sample was 495 samples. The research results show that liquidity has a positive and significant effect on tax aggressiveness. Capital Intensity has a positive and significant effect on Tax Aggressiveness. Profitability has a significant effect on Tax Aggressiveness. Furthermore Profitability mediates the complete (complete mediation) effect of Liquidity on Tax Aggressiveness and Profitability mediates the partial (partial mediation) effect of Capital Intensity on Tax Aggressiveness
PELATIHAN DESAIN KEMASAN PRODUK UNTUK MENARIK MINAT KONSUMEN Mesra Surya Ariefin; Mu'ah, Mu'ah; Mesra Berlyn Hakim; Aranta Prista Dilasari
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 8 (2025): Januari 2026
Publisher : Bajang Institute

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

Abstract

The Product Packaging Design Training to Attract Consumer Interest in Lamongan,Jawa Tengah, aims to enhance the understanding and skills of SMEs in designing effective and attractive packaging. This training includes an introduction to the importance of packaging from marketing, branding, and consumer psychology perspectives, as well as the basic principles of packaging design such as color, typography, layout, and visuals. Participants are also given the opportunity to join a packaging design workshop, where they can create their own design concepts with guidance from facilitators and use simple design software. Additionally, participants are taught how to select the right packaging materials, considering functionality, sustainability, and production costs. The simulation and evaluation session allows participants to receive feedback and make improvements to their designs. At the end of the training, participants will prepare a follow-up plan to implement their packaging designs in their businesses, aiming to enhance product appeal and consumer interest.
PERAN INSENTIF PAJAK DALAM MENINGKATKAN INVESTASI HIJAU DAN PENURUNAN EMISI KARBON: STUDI EMPIRIS DI INDONESIA Sri Yaumi; Rita Nataliawati; Mesra Berlyn Hakim; Abdul Majid
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1490

Abstract

This study aims to analyze the role of tax incentives in encouraging green investment and reducing carbon emissions in Indonesia. The study used a descriptive qualitative approach with a systematic literature review design. Secondary data sources included green fiscal policies, official government reports, and reputable journal articles related to tax incentives, green investment, and carbon emissions from 2014–2024. The study's results indicate that since the strengthening of the green fiscal framework through the 2021 HPP Law, Presidential Regulation No. 98 of 2021 concerning the Economic Value of Carbon, and various PMKs on tax incentives, the value of green investment has increased by an average of around 21% per year, particularly in the renewable energy, low-carbon manufacturing, electric vehicles, and waste management sectors. National carbon emissions showed a moderate downward trend and a cumulative reduction of approximately 9.8 million tons of CO₂e in the 2020–2023 period. These findings confirm that tax incentives play a significant role as a fiscal instrument to accelerate the transition to a low-carbon economy.
Co-Authors Abdul Majid ABDUL MAJID Achmad Farid Dedyansyah Afifah Nur Rosyidah Ali Djamhuri Ani, Heti Nur Ani, Mistri Aranta Prista Dilasari 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 Mesra Surya Ariefin Mu'ah, Mu'ah 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