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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JAE (Jurnal Akuntansi dan Ekonomi) International Journal of Social and Management Studies (IJOSMAS) International Journal of Educational Review, Law And Social Sciences (IJERLAS) ProBisnis : Jurnal Manajemen West Science Journal Economic and Entrepreneurship West Science Interdisciplinary Studies
Lukman Hakim
Universitas Bina Sarana Informatika
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Rasio Profitabilitas terhadap Earnings Per Share pada Perusahaan Food and Beverage di Bursa Efek Indonesia periode 2016-2018 Suhartono Suhartono; Fauziah Rahmah; Taat Kuspriyono; Lukman Hakim
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.8572

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh ROA, ROE, GPM, OPM, dan NPM terhadap EPS pada perusahaan Food and Beverages di Bursa Efek Indonesia periode 2016-2018 secara parsial dan simultan. Teknik analisis data dilakukan dengan Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Persamaan Regresi Liner Berganda, Uji T, dan Uji F. Hasil dari penelitian ini yaitu terdapat pengaruh positif yang signifikan antara ROA, ROE, GPM, OPM, dan NPM thp EPS perusahaan food&beverages yang masing-masing nilai koefisien korelasi sebesar 0,699, 0,652, 0,362, 0,689, dan 0,676. Nilai koefisien determinasi antara ROA, ROE, GPM, OPM, dan NPM terhadap EPS  yaitu sebesar 0,565 atau 56,5%. Dari uji persamaan regresi antara ROA, ROE, GPM, OPM, dan NPM terhadap EPS perusahaan makanan dan minuman diperoleh bentuk persamaan Y = 39,323 + 595,319X1 + 7,075X2 + -251,151X3 + 2434,318X4 + -2078,707X5. 
PENGARUH PEMUNGUTAN PAJAK PERTAMBAHAN NILAI TERHADAP LAPORAN KEUANGAN Lukman Hakim; Sabil Sabil; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 1 (2019): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.144 KB) | DOI: 10.32897/jsikap.v4i1.119

Abstract

Pajak Pertambahan Nilai (PPN) adalah pajak yang dipungut dan dikenakan atas penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak. Pajak ini dipungut melalui Faktur Pajak. Semua jasa pada prinsipnya dapat dikenai PPN, kecuali jasa yang dikecualikan oleh Undang-Undang PPN. PT.UGM Samator Pendidikan bergerak dibidang jasa persewaan ruangan di daerah Jakarta dimana salah satu penyewa nya adalah Universitas Gadjah Mada selaku Bendaharawan Pemerintah yang wajib memungut Pajak Pertambahan Nilai sesuai dengan Keputusan Menteri Keuangan Nomor 563/KMK.03/2003. Pemungutan Pajak Pertambahan Nilai oleh Bendaharawan akan berpengaruh pada akun hutang PPN di laporan keuangan PT.UGM Samator Pendidikan, salah satunya laporan neraca. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pemungutan Pajak Pertambahan Nilai oleh Bendaharawan. Teknik analisa data  berupa analisis kuantitatif yaitu analisis yang didasarkan pada perhitungan statistik yang berbentuk kuantitatif (jumlah). Hasil penelitian menunjukan bahwa pemungutan PPN oleh Bendaharawan mempunyai hubungan yang kuat dan berpengaruh signifikan terhadap laporan neraca.
Pengaruh Biaya Promosi Terhadap Dana Pihak Ketiga Pada PT. Bank BRI Syariah Indonesia Tbk Suhartono Suhartono; Suci Dwi Purwati; Taat Kuspriyono; Vera Agustina Yanti; Lukman Hakim
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.24207

Abstract

One way to increase third party funds is through promotion of bank services and products so that people are interested in saving their money at the bank. The purpose of this study is to analyze the effect of Promotional Costs on TPF. The sample data was taken from the BRI Syariah website for 2016–2020 monthly data analysis methods using statistical analysis of correlation, determination, and regression. The results showed that the relationship formed from two variables had a correlation coefficient of more than one and the direction of the relationship was positive, and the effect of promotion costs on third party funds was 0.038%. This figure was obtained from the results of the determination test. The regression equation formed between promotion costs and third party funds is = 26705681.242 + 203.726X.
Mediation Of Consumer Satisfaction On Product Quality And Quality Of Service To Customer Loyalty Hanamasa Restaurant In Jakarta Sri Rusiyati; Dede Suleman; Ida Zuniarti; Ety Nurhayaty; Aprilia Puspasari; Dede Mustomi; Joko Ariawan; Lukman Hakim
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.255

Abstract

This study aims to analyze the mediating effect of customer satisfaction on product quality and service quality variables on customer loyalty at Hanamasa restaurant in Jakarta. Sampling used purposive sampling method, the collected data was processed using SmartPLS 3.0 software. The results showed that customer satisfaction was not significant as a mediating variable on the effect of product quality on loyalty, while on the effect of service quality on loyalty, customer satisfaction became a significant mediating variable. The findings of this study also show that service quality has a significant impact on customer satisfaction, and customer satisfaction has a significant impact on loyalty
Dampak Dana Pihak Ketiga Terhadap Pembiayaan pada PT. Bank BRI Syariah. Tbk Almaripah Almaripah; Amin Setio Lestiningsih; Lukman Hakim; Sabil Sabil; Dwiyatmoko Puji Widodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 2 (2022): Periode Oktober 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i2.13497

Abstract

Penelitian ini membahas tentang pengaruh dana pihak ketiga terhadap pembiayaan pada PT. Bank BRISyariah. Tujuannya adalah untuk mengetahui pengaruh antara antara dana pihak ketiga terhadap pembiayaan pada PT Bank BRISyariah. Sampel pada penelitian ini adalah laporan keuangan PT Bank BRISyariah periode 2010-2019 yang berasal dari laporan keuangan PT Bank BRISyariah. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan teknik analisa data uji koefesien determinasi serta persamaan regresi sederhana. Hasil penelitian menunjukan bahwa variabel dependen total pembiayaan yang terdiri dari pembiayaan mudharabah dan pembiayan musyarakah dapat dijelaskan oleh variabel independen yaitu dana pihak ketiga berdampak positif dan dominan. Hal ini sejalan dengan hasil-hasil penelitian sebelumnya. Saran yang bisa disampaikan bagi bank sudah semestinya lebih menggalakan produk dana pihak ketiga ini sebagai produk unggulan untuk mengajak nasabah untuk memakai produk dengan berbagai keunggulan yang berbeda serta bagi peneliti yang lain dapat mengambil subjek penelitian yang berbeda dan periode pelaporan keuangan yang berbeda pula
Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI) Suhartono Suhartono; Ai Halimah; Taat Kuspriyono; Abdurrachman; Lukman Hakim; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.18906

Abstract

This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.
HOW EASE OF PAYMENT AND DISCOUNT IN E-COMMERCE INFLUENCE ON CONSUMER PURCHASE DECISIONS Ety Nurhayaty; Dede Suleman; Mohamad Trio Febriyantoro; Ida Zuniarti; Sri Rusiyati; Sofyan Marwansyah; Aprilia Puspasari; Lukman Hakim
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 3 (2023): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i3.885

Abstract

The growth of e-commerce is very rapid in today's era, giving rise to intense competition and efforts to increase consumers in an e-commerce are not easy efforts. Therefore, many advantages are now being offered by e-commerce, including the ease of payment and the many discounts that are provided. So research on these two variables is important to see the effect on consumer purchasing decisions. In this study using 100 sample 3 variables and 15 indicators and using SPSS analysis tools. The results showed that the ease of payment or the ease of payment has an effect on purchasing decisions and discounts also have an effect on consumer purchasing decisions. Therefore efforts to increase ease of payment and discounts are the right strategy for e-commerce to increase sales.
The Influence of Startups in Increasing Entrepreneurship Awareness and Digital Literacy Sabil Sabil; Silvester Adi Surya Herjuna; Lukman Hakim; Soni Suharmono; Eva Yuniarti Utami
West Science Journal Economic and Entrepreneurship Vol. 1 No. 09 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i09.207

Abstract

This research explores the influence of startups on raising entrepreneurship awareness and enhancing digital literacy in West Java. A mixed-methods approach was employed, combining quantitative surveys with qualitative in-depth interviews and focus group discussions. The study involved 300 respondents with diverse demographic characteristics, allowing for a comprehensive analysis of the startup ecosystem's impact. Quantitative findings revealed that a significant portion of the population in West Java has high levels of entrepreneurship awareness (40%) and digital literacy (35%). Moreover, 60% of respondents reported engagement with startups. Qualitative insights from interviews and focus group discussions emphasized the inspirational role of startups, their contribution to skill development, and the potential for collaboration between startups and educational institutions. The study also found that 75% of respondents perceived a positive influence of startups on entrepreneurship awareness and 70% on digital literacy. These findings underscore the critical role of startups in fostering entrepreneurship awareness and digital literacy in West Java. However, challenges such as resource limitations and the digital divide must be addressed to fully harness the benefits of startups.
The Effect of Parasocial Intervention on Purchase Intention with Consumer Online Purchase Behavior as an Intervention Variable in Fashion Products Dede Suleman; Sofyan Marwansyah; Raden Ati Haryati; Devy Sofyanty; Dede Mustomi; Wiwin Wianti; Lukman Hakim
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.314

Abstract

This study aims to explore the relationship between parasocial interaction and purchase intention (Interest in Shopping) and how consumer online purchase behavior acts as an intermediary variable. The quantitative method used in this research is the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Hypotheses are tested via statistical t tests. Data was collected through a questionnaire distributed to 211 respondents who were followers of Zara's social media accounts and had never purchased products from this brand. The research was conducted for 4 months, from February to May 2022. The results showed that parasocial interactions had a 54% influence on consumer online purchasing behavior, 39% on purchasing interest, and consumer online purchasing behavior had a 42% influence on purchasing interest. Apart from that, consumer online purchasing behavior also acts as an intermediary variable with an influence of 22%. This research provides insight into how parasocial interactions influence purchase intention and through what mechanisms consumers' online purchasing behavior plays a role in this relationship
The Role of Employee Welfare in Improving Work Productivity in Service Companies Sabil Sabil; Lukman Hakim; Mohammad Amas Lahat; Rosento Rosento
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.526

Abstract

This comprehensive bibliometric analysis explores the intricate relationship between employee welfare and work productivity in the context of service companies. Examining a diverse body of literature through systematic quantitative methods, the study identifies key themes, trends, and research gaps. The findings highlight the pivotal role of employee welfare, spanning healthcare benefits, workplace safety, and a supportive organizational culture, in shaping a positive work environment. The study underscores the direct impact of employee well-being on engagement, job satisfaction, and overall productivity. Practical implications encompass informed human resource practices, strategic interventions, and the optimization of work environments, offering actionable insights for practitioners and policymakers. Recognizing the strategic advantage in linking employee well-being to organizational success emerges as crucial for attracting and retaining top talent. Furthermore, the analysis points to less-explored research avenues, guiding scholars toward areas such as "work discipline," "business outcomes," and "profitability." In essence, this bibliometric study bridges academia and practice, advocating for a holistic and evidence-based approach to human resource management, positioning employee welfare as a strategic imperative for sustained success.
Co-Authors Abdurrachman Ai Halimah Almaripah Almaripah Amin Setio Lestiningsih Dede Mustomi Dede Suleman Devy Sofyanty Dwiyatmoko Puji Widodo Eva Yuniarti Utami Fauziah Rahmah Ida Zuniarti Joko Ariawan Mohamad Trio Febriyantoro Mohammad Amas Lahat Nurhayaty, Ety Puspasari, Aprilia Raden Ati Haryati Rosento Sabil Sabil Silvester Adi Surya Herjuna Sofyan Marwansyah Soni Suharmono Sri Rusiyati Suci Dwi Purwati Suhartono Suhartono Taat Kuspriyono, Taat Vera Agustina Yanti Wiwin Wianti