Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Multidisiplin (JUKIM) Abdimas Paspama
Lukmanul Hakim
Pamulang University
Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence Of Managerial Ownership And Firm Size On Firm Value In Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2019–2023 Lukmanul Hakim; Husnul Khotimah; Ghea B. Astrid Sunanto
Jurnal Ilmiah Multidisiplin Vol. 4 No. 04 (2025): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i04.2193

Abstract

This study explores the influence of managerial ownership and firm size on firm value among manufacturing companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach by utilizing secondary data derived from annual financial statements published over a span of several years. Managerial ownership is represented by the proportion of shares held by managers, directors, and commissioners, while firm size is measured using the natural logarithm of total assets. Firm value is assessed through the Tobin’s Q ratio, which reflects market perception of a firm’s performance and growth potential. The panel data regression analysis is employed using a structured model selection process, including fixed effect and random effect model evaluations. The findings reveal that both managerial ownership and firm size positively and significantly influence firm value. These results highlight the strategic importance of aligning internal ownership structures and scaling firm operations to enhance corporate value and attract investor confidence
Basic Taxation Outreach to Community Empowerment Institution (LPM) in Rempoa Sub-District, South Tangerang Lukmanul Hakim; Ghea B Astrid Sunanto
Abdimas Paspama Vol. 4 No. 01 (2025): Abdimas Paspama, December 2025
Publisher : Abdimas Paspama

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

Abstract

This community service activity aims to increase tax awareness among members of the Community Empowerment Institution (LPM) in Rempoa, South Tangerang. Many small business actors still lack fundamental knowledge about taxation, which leads to low tax compliance and reporting errors. The program provided structured socialization and training, including basic taxation concepts, financial recording practices, and e-filing using the Directorate General of Taxes (DJP) Online system. Through lectures, tutorials, and interactive discussions, participants were guided to understand their tax obligations and how to fulfill them independently. The results show a significant improvement in the participants’ ability to perform basic tax calculations, financial documentation, and online reporting. This initiative is expected to promote voluntary tax compliance and support sustainable economic development at the local level. Furthermore, it demonstrates that empowering MSMEs with tax literacy can be an effective strategy to enhance state revenue and build a tax-compliant culture in Indonesia’s grassroots economy.
Co-Authors Ghea B Astrid Sunanto Ghea B. Astrid Sunanto Husnul Khotimah