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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Akbis: Media Riset Akuntansi dan Bisnis Asia-Pacific Journal of Public Policy Humanism : Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JOMPA ABDI: Jurnal Pengabdian Masyarakat Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Dedikasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research JIMEKA
Hikalmi, Hikalmi
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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PENGARUH PEMAHAMAN AKUNTANSI DAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN ACEH UTARA Hikalmi Hikalmi; Ibna Ibna
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan pengaruh elektronik monitoring pelaksana anggaran terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Aceh Utara. Lokasi penelitian dilakukan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Metode statistik yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa: Secara simultan pemahaman akuntansi dan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Secara parsial menunjukkan bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara dan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran mempunyai hubungan yang sangat kuat dengan kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran memiliki kemampuan dalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara.
PENGARUH RISIKO BISNIS, PERTUMBUHAN PENJUALAN DAN SET KESEMPATAN INVESTASI TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hikalmi Hikalmi; Ahmad Fadhillah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine how much "Effect of Business Risk, Sales Growth and Investment Opportunity Set on Capital Structure in Manufacturing Companies Listed on the Indonesia Stock Exchange". In this study the samples taken are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The data analysis method used in this study was using multiple regression analysis. The results of the research partially show that business risk influences the capital structure, sales growth influences the capital structure and investment opportunity sets influence the capital structure. The results of the study simultaneously show that business risk, sales growth and investment opportunity sets affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work in increasing knowledge that can further broaden the mindset of the readers, especially regarding the effect of the influence of Business Risk, Sales Growth and Investment Opportunity Set on Capital Structure in Manufacturing Companies Listed on the Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DANA ZAKAT PADA BAITUL MAL KOTA LHOKSEUMAWE Hikalmi Hikalmi; M. Lutfi Alfahmi; Maulia Oktarina; Mulia Andirfa
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22452

Abstract

This study aims to examine the effect of the influence of the quality of human resources, internal control systems and utilization of information technology on the timely reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The data used in this study were primary data by distributing questionnaires to 32 employees in Baitul Mal Kota Lhokseumawe which were used as research samples. Data processing is performed with the help of multiple linear regression equation models. The results showed that: Partially the quality of human resources, internal control systems and utilization of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. Simultaneously the quality of human resources, internal control systems and the use of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The quality of human resources, internal control systems and utilization of information technology can explain their effects on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe by 72.6%. The remaining 27.9% is influenced by other variables outside this research model such as understanding accounting, supporting tools, organizational commitment, and others.
ANALISIS PERBANDINGAN PERTUMBUHAN RASIO KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL hikalmi; Irfan; mulia andirfa
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The purpose of this study is to test the growth of financial ratios between Islamic Commercial Banks and Conventional Commercial Banks. The object of this research is Islamic Commercial Banks and Conventional Commercial Banks for the period 2010-2019. The samples in this study are Islamic Commercial Banks and Conventional Commercial Banks in the period 2010-2019. The results show that there are differences between the ratio of CAR, ROA, ROE, OEOI, LDR, and NPL between Islamic Commercial Banks and Conventional Commercial Banks
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Mulia Andirfa; Irfan; Hikalmi
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of capital structure and firm size on thevalue of banking firms in Indonesia. The data used in this study is secondary data asmany as 32 samples by accessing the official website of the financial services authorityusing a purposive sampling method. The method used to analyze the independent variableand the dependent variable is the multiple linear regression method and the classicalassumption test. The results of the study partially that capital structure has no effect onthe value of banking firms in Indonesia for the 2017-2020 period and firm size has asignificant effect on the value of banking firms in Indonesia for the 2017-2020 period.Simultaneously shows that the capital structure and size of the company have asignificant effect on the value of banking companies in Indonesia for the 2017-2020period.
Menjaga Stabilitas Ekonomi Masyarakat Pasca Pandemi Covid-19 melalui Pelatihan Pembuatan Ranup (sirih) Hantaran bagi Ibu-ibu Desa Cot Girek Kec. Muara Dua Maryana Maryana; Hikalmi Hikalmi; Cut Muftia Keumala; Irma Safriani; Mahmudan Mahmudan
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2023): Juni
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i2.1219

Abstract

Pelaksanaan kegiatan pengabdian masyarakat melalui pelatihan pembuatan ranup hantaran  di Gampong Cot Girek Kecamatan Muara Dua Kota Lhokseumawe bertujuan untuk memberikan solusi dalam menjaga stabilitas ekonomi pasca covid 19. Pelatihan ini dihadiri oleh 18 orang peserta dari warga Gampong Cot Girek Kec. Muara Dua. Para peserta dibagi menjadi 4 kelompok kecil untuk mempermudah dalam koordinasi saat pelatihan.  Metode pengabdian dilakukan dengan cara observasi, diskusi, demonstrasi dan praktek langsung melalui tiga tahapan yakni perencanaan, pelaksanaan dan evaluasi. Hasil kegiatan ini mampu menambah wawasan, pemahaman dan keterampilan para perempuan di Gampong sehingga mampu memanfaatkan tanaman-tanaman  yang ada disekitar lingkungan rumah untuk menghasilkan uang sehingga dapat mengatasi kesulitan ekonomi keluarga pasca covid 19.  Disamping itu, dengan keterampilan yang dimiliki kaum ibu juga mampu memiliki kemandirian perekonomian yang memberi dampak pada kesejahteraan sosial.  Maintaining Community Economic Stability Post-Pandemic Covid-19 through Ranup (betel) Hantaran Making Training for the women of the village of Cot Girek district Muara Dua The implementation of community service activities through training on making ranup hantaran in Gampong Cot Girek, Muara Dua District, Lhokseumawe City aims to provide solutions in maintaining economi stability post-covid 19. This training was attended by 18 participants from Gampong Cot Girek Kec. Muara Dua.  The participants were divided into 4 small groups to facilitate coordination during the training.   The service method is carried out by observation, discussion, demonstration and direct practice through three stages are planning, implementation and evaluation.  The results of this activity are to be able to add insight, understanding and skills to women in Gampong so that they are able to use plants around their home environment to make money so they can overcome family economic difficulties post-covid 19.  In addition, with the skills possessed by women, they are to be able to have economic independence which will then have an impact on social welfare
ANALISIS PERBANDINGAN KEMANDIRIAN KEUANGAN PADA PROVINSI ACEH (STUDI KASUS PADA KABUPATEN/KOTA INDUK DENGAN KABUPATEN/KOTA PEMEKARAN: Kemandirian Keuangan Daerah Faisal Faisal; Hikalmi Hikalmi; Maisyuri Maisyuri; Nuriana Nuriana; M Quraisy; Refiyanda Refiyanda
Asia-Pacific Journal of Public Policy Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Administrasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52137/apjpp.v9i1.169

Abstract

This study compares regional financial autonomy between five established regency governments and five newly established regencies or cities in Aceh Province between 2015 and 2020. Data analysis makes use of the descriptive statistical test and the comparative test. The study discovered that North Aceh District's regional financial autonomy in 2015, 2017, and 2019–2020 was instructive, whereas 2016 and 2018 were not. An advisory relationship is a collaborative and interactive relationship that entails advice, expertise, and The 2015–2020 instructive relationship pattern includes Lhokseumawe City, the South Aceh Regency, the Aceh Singkil Regency, the Bener Meriah Regency, the East Aceh Regency, and the Pidie Jaya Regency. The pattern of consultative relationships evaluates the fiscal autonomy of the Central Aceh District from 2015 to 2020. From 2015 to 2019, the relationship pattern in Langsa City was instructive. In contrast, consultative relationships extend from 2018 to 2020. The instructive relationship pattern encompasses Pidie Regency's regional financial autonomy in 2015–2017 and 2019–2020, whereas the consultative pattern encompasses 2018. North Aceh Regency and Lhokseumawe City have comparable regional financial independence. South Aceh District and Aceh Singkil District had comparable regional financial autonomy from 2015 to 2020. Central Aceh Regency and Bener Meriah Regency had distinct financial autonomy between 2015 and 2020. From 2015 to 2020, the fiscal autonomy of East Aceh Regency and Langsa City varied. Comparable regional financial autonomy exists between Pidie and Pidie Jaya between 2015 and 2020.
Pemanfaatan Kain Perca Menjadi Produk Bernilai Ekonomi Sebagai Alternatif Peluang Usaha Di Gampong Baroh Blang Rimueng maryana maryana; Ninda Maulida Putri; Veronicha Chania; Hikalmi Hikalmi; Miswar Miswar
Humanism : Jurnal Pengabdian Masyarakat Vol 4 No 3 (2023): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v4i3.20028

Abstract

Limbah kain perca adalah potongan sisa kain yang sudah tidak terpakai lagi, tetapi masih bisa digunakan untuk membuat kebutuhan lain dan bisa dimanfaatkan.  Oleh karena itu, limbah padat jenis ini harus didaur ulang untuk digunakan kembali. Memanfaatkan limbah kain perca dapat dilakukan dengan cara daur ulang. Dengan proses yang baik dan benar, limbah kain perca ini memiliki potensi untuk menjadi sebuah produk yang memiliki nilai tambah dan berkesan jauh dari limbah sehingga memiliki nilai jual yang tinggi.   Limbah kain merupakan salah satu jenis anorganik yang sulit diolah karena tidak dapat terurai dan tidak dapat di kompos, dan apabila dibakar akan menimbulkan asap dan gas beracun yang berbahaya bagi lingkungan dan sekitar. Dari fenomena tersebut, tim pengmas menyarankan solusi kepada warga Gampong Baroh Blang Rimueng, Aceh Utara berupa pembuatan kain perca yang telah didaur ulang menjadi produk dengan nilai ekonomi tinggi dengan cara pengolahan limbah kain menjadi barang yang lebih bermanfaat, seperti pincushion dan tas unik dari kain perca. Pincushion dan tas  ternyata sangat mudah dibuat bahkan tanpa menggunakan mesin jahit pun bisa.  Selain ramah lingkungan, kegiatan ini juga dapat menjadi peluang usaha dan juga menjadi sebuah penghasilan tambahan serta melatih jiwa kewirausahaan masyarakat luas.
PENGARUH PENGGUNAAN APLIKASI SYSTEM APPLICATIONS AND PRODUCTS IN DATA PROCESSING (SAP) TERHADAP KINERJA MANAJERIAL PADA PT.PUPUK ISKANDAR MUDA andirfa, mulia; Hikalmi, Hikalmi; Agustina, Neo
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3927

Abstract

System Application and Product in Data Processing terhadap kinerja manajerial pada PT Pupuk Iskandar Muda Lhokseumawe merupakan penggunaan teknologi informasi akuntansi yang sangat penting peranannya dalam sebuah perusahaan, enterprise resource planning dengan menggunakan software system application and product in data processing. Perusahaan manufaktur yang mampu meningkatkan efisiensi dari sistem informasi akuntansi dengan menghasilkan kinerja yang mampu meningkatkan efisiensi dari sistem informasi akuntansi yang efektif dan efisien. System application and product in data processing pada bulan april tahun 2016 hasil evaluasi kinerja PT Pupuk Iskandar Muda dilihat dari indikator menunjukkan adanya peningkatan dan penurunan.  Hal ini tergambar daru laporan key performance indikator tahun 2015 sebesar 81,45% dan terjadi peningkatan di tahun 2016 sebesar 91,18% sedangkan di tahun 2017 mengalami penurunan sebesar 75,17%.  Penelitian ini menggunkan pendekatan deskriptif, kuantitatif berbentuk asosiatif, dengan menggunkan data primer, Teknik pengambilan sampel adalah probability sampling dengan metode random sampling dengan objek 55 orang karyawan pada PT Pupuk Iskandar Muda. Hasil penelitian menunjukkan bahwa penggunaan system application and product in data processing berpengaruh positif dan signifikan terhadap kinerja manajerial pada PT Pupuk Iskandar Muda dan nilai koefisien derterminansi R2 menunjukkan bahwa kinerja manajerial di pengaruhi oleh system applications and product in data processing. Hasil juga menunjukkan peningkatan pada system application and product in data processing dan di ikuti dengan peningkatan terhadap kinerja manajerial.
SOSIALISASI DAN PENDAMPINGAN MASYARAKAT DALAM MEMAJUKAN EKOWISATA WADUK KOTA LHOKSEUMAWE maryana, maryana; Hikalmi, Hikalmi; Miswar, Miswar; Fauzan, Fauzan; Zularnaini, Zulkarnaini
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 3 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i3.2648

Abstract

The city of Lhokseumawe is famous for its rows of beautiful and exotic beaches, one of which is the Pusong Reservoir tourist attraction. Pusong Reservoir is a water reservoir that has a very aesthetic charm, because it is located next to the ocean and has many shady trees. However, this beach is experiencing quite serious problems with lots of rubbish strewn around and causing a foul smell. Cleanliness of the beach area from rubbish is the main requirement so that tourists are comfortable and at home enjoying the beauty of nature, For this reason, the waste problem requires serious handling, especially raising awareness among the people who live around the Pusong Reservoir. To overcome this problem, the PKM team carried out outreach and assistance to communities directly related to the existence of the Pusong reservoir. The results of this PKM show that ways and steps in building and increasing awareness and concern for environmental cleanliness need to be carried out to build synergy because this factor can influence public awareness.
Co-Authors Agustina, Neo Ahmad Fadhillah Alfahmi, M. Lutfi Chania, Veronicha Eka Chyntia Eko Gani PG Eko Gani PG Faisal Faisal Fauzan . Hasra, Lusi Dyana Ibna Ibna Irfan Irfan Irma Safriani Keumala, Cut Muftia M Quraisy M. Lutfi Al Fahmi Mahmudan Mahmudan Maisyuri Maisyuri Maisyuri, Maisyuri Maryana Maryana Maryana Maryana, Maryana Maulia Oktarina MISWAR MISWAR Miswar Miswar Mulia Andirfa Ninda Maulida Putri Nuriana Nuriana Oktarina, Maulia Putri, Ninda Maulida Refiyanda Refiyanda Shalawati Shalawati, Shalawati Siti Maisyarah Tazrin, Cut Nisrina Veronicha Chania Zahara, Ana Zularnaini, Zulkarnaini