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All Journal Jurnal Al-Qardh NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Sofyan Hakim
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PROBLEMATIKA PEDAGANG BUAH KAKI LIMA DI KOTA PALANGKA RAYA Sofyan Hakim; Sali Sali; Akhmad Alfauji
AL-QARDH Vol 3, No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.626 KB) | DOI: 10.23971/jaq.v3i2.1178

Abstract

The problem of fruit street vendors is because they open their trade use the part of fruit street or sidewalk and other places for public’s importance that not for the trade and the place that not belong to them that’s way the street vendors become a difficult problem to solve well.  The research problem are 1)  What is the problem faced by fruiterer when trading in Palangka Raya City?  2) How does the view from the fruiterer about the government’s role in helping the fruiterer when trading?.This research used field research and used qualitative approach.  The object of this research was the problem faced by fruiterers at Palangka Raya City.  The subject of this research was the fruiterers that trade at sidewalk.  The data collection technique used interview, observation and documentation.The result of this research shows that 1) There is no special place for street vendors that make them difficult to trading.  2) The street vendors hopefully for government to gave them a special place for trade especially for the fruiterers.
Pengaruh Mekanisme Good Corporate Governance terhadap Audit Delay dengan Ukuran Perusahaan Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Tahun 2020-2022) Septiani Ade Anggreiningrum; Sofyan Hakim; Diah Wulandari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2422

Abstract

Good Corporate Governance is the principles that direct and control the company to achieve a balance between power, responsibility, and supervision in carrying out business activities. In the context of auditing, the implementation of the Good Corporate Governance mechanism is believed to affect the speed of completion of the audit report. This study aims to examine the effect of good corporate governance mechanisms on audit delay with firm size as a moderating variable in property and real estate sector companies listed on the Stock Exchange in 2020-2022. The population of this study are property and real estate sector companies listed on the Stock Exchange from 2020-2022. The sampling technique in this study was to use purposive sampling technique with a total sample size of 26 companies. The data analysis method used is using and SEM-based Partial Least Square version 4.1.0.6. The results showed that the mechanism of good corporate governance has a significant and positive effect on audit delay. And firm size as a moderating variable has no effect on weakening or strengthening the relationship between Good Corporate Governance Mechanisms on Audit Delay.
Pengaruh Cash Holding, Firm Size, dan Kepemilikan Manajerial Terhadap Perataan Laba Dhiyaa’ Ayu Alisa; Sofyan Hakim; Al Hujjah Asianingrum
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2423

Abstract

The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors. The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors.This study aims to obtain empirical evidence on the influence of Cash Holding, Firm Size, and Managerial Ownership on Income Smoothing. The method used in this study is a quantitative research method. The object of this research is consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2022. The determination of the sample in this study used purposive sampling. The population in this study is 111 companies. There are 16 companies that meet the criteria with a sample of 64. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange. The analysis technique used is binary logistic regression analysis using Eviews12 software. The results of this study show that Cash Holding, Firm Size, and Managerial Ownership simultaneously affect Income Smoothing. Partially, Cash Holding, and Managerial Ownership have an effect on Income Smoothing. Meanwhile, Firm Size partially has no effect on Income Smoothing.
PENGARUH LAYANAN FITUR BERBAGI ZISWAF TERHADAP PREFERENSI NASABAH DALAM MENYALURKAN DONASI DI BSI KOTAWARINGIN TIMUR Sofyan Hakim; Indah Rahmanungsih
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 4 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i4.375

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh layanan fitur berbagi Ziswaf terhadap preferensi nasabah dalam menyalurkan donasi di BSI Kotawaringin Timur. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data dalam penelitian ini adalah data primer dengan metode pengumpulan data menggunakan metode kuesioner. Sampel penelitian ini sebanyak 67 nasabah yang diambil dengan teknik Purposive Sampling. Penentuan jumlah sampel menggunakan rumus Lemeshow dengan batas toleransi 10%. Metode analisis data yang digunakan adalah metode Analisis Regresi Linier Sederhana dengan menggunakan program SPSS 22.0. Hasil penelitian ini menunjukkan bahwa variabel layanan fitur berbagi Ziswaf berpengaruh positif dan signifikan terhadap preferensi nasabah dalam menyalurkan donasi. Artinya semakin baik layanan fitur berbagi Ziswaf ditingkatkan, maka akan meningkatkan preferensi nasabah dalam menyalurkan donasi pada BSI Kotawaringin Timur.
Pendampingan Pencatatan Laporan Keuangan pada Usaha Kecil Menengah Sektor Retail Toko MESMart di Palangka Raya Hilmi Satria Himawan; Sofyan Hakim; Verra Rizki Amelia; Ria Muliyana; Fitriani Fitriani; Leni Wulan Dari
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1603

Abstract

MSMEs play an important role in the global economy, driving job creation, innovation, and economic growth. However, there are challenges such as financing and regulatory burdens caused by, among other things, difficulties in preparing financial reports. These obstacles begin with several issues, namely the loss of invoices, which makes it difficult to gather data for financial report preparation, discrepancies in stock between the cashier application and physical counts, and ineffective stock opname. Based on these issues, the objective of this Community Service is to provide an overview of ideas for optimizing the work system at MSME MESMart and to assist in the preparation of financial reports easily using a cloud-based accounting application called Jurnal Bijak. With the implementation of community service, it is hoped that various problems arising from obstacles in financial report preparation can be minimized. The method used is Participatory Action Research (PAR), involving active participation from participants to identify problems and seek solutions collaboratively. The results of this activity can implement work programs, from optimizing store program, creating cloud-based financial reports, and arranging store displays.
Analisis Pengaruh Informasi Prospektus Terhadap Return 5 Hari Saham IPO (Initial Public Offering) di Bursa Efek Indonesia (BEI) Melalui Bandarmologi Sebagai Variabel Moderasi Widi Hartanto; Andrea Geovani; Sofyan Hakim
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.3166

Abstract

Selama periode 2020-2023, pandemi COVID-19 berdampak signifikan pada pasar saham dan investasi. Namun, banyak perusahaan di Indonesia tetap melakukan IPO, mencatat rekor terbanyak di Asia Tenggara. Dengan menggunakan bandarmologi sebagai variabel moderasi, studi ini menguji dampak konten prospektus, yang mencakup karakteristik finansial dan nonfinansial, terhadap imbal hasil 5 hari dari ekuitas IPO. Pengambilan sampel secara purposif digunakan untuk mengidentifikasi 46 bisnis IPO yang tercatat di Bursa Efek Indonesia selama waktu yang relevan untuk sampel. Variabel nonfinansial mencakup kuantitas dan persentase saham yang ditawarkan, sedangkan variabel finansial mencakup Debt to Equity Ratio (DER) dan Earnings Per Share (EPS). Pialang diukur dengan melihat 3 dan 5 pialang teratas. Temuan studi, yang mewakili risiko utang dan ekspektasi yang tidak terpenuhi, menunjukkan bahwa DER dan EPS berdampak negatif secara signifikan terhadap imbal hasil 5 hari perusahaan IPO saat menggunakan teknik Partial Least Square (PLS) versi 4.0. Sebaliknya, variabel non-keuangan berpengaruh positif namun tidak signifikan, menunjukkan bahwa investor lebih fokus pada kualitas manajemen dan prospek perusahaan. Bandarmologi memperkuat pengaruh negatif variabel keuangan dan memberikan pengaruh positif terhadap variabel non-keuangan, tetapi keduanya tidak signifikan, menandakan pengaruh faktor pasar lain seperti sentimen dan regulasi.
Transformasi Pencatatan Keuangan Manual ke Digital: Studi Penyusunan Laporan Keuangan pada UMKM Toko Buah Maya di Kecamatan Sabangau, Palangka Raya Fitri Nurcahyati; Lingkee Natalie Annisa Safitri; Anggita Dewi; Hilmi Satria Himawan; Verra Rizki Amelia; Sofyan Hakim
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 3 (2025): Juli: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i3.1924

Abstract

This community service activity focuses on improving financial recording practices at Maya Fruit Shop, an MSME in Palangka Raya City, which previously relied on manual bookkeeping. The main objective of this activity is to help business owners switch to a more efficient and accurate digital financial recording system using the cashier application and Manager.io. The method used is Participatory Action Research, which is carried out based on transactions for three months through the stages of preparation, implementation, and evaluation. The results of the mentoring showed a significant improvement in business owners' understanding and ability to manage financial records, reducing administrative errors, and enabling the preparation of more accurate financial reports. These improvements increased the owner's confidence in making business decisions and strengthened the financial resilience of the business.
Penguatan Profitabilitas UMKM Camilan Tradisional Melalui Inovasi Cita Rasa dan Tata Kelola Usaha Sederhana Sofyan Hakim; Dian Ana Mutriqah; Hilmi Satria Himawan; Karina Awalia Zahra; Irdayani Sagita Anindi; Nurlusiana Nurlusiana; Ade Widya Rahmah
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Februari: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i1.7905

Abstract

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.
Strategi Pemasaran Industry Kreatif Pada Program MBKM Kewirausahaan Rajutan: Studi Kasus Bisnis Rajutan Be Bloomy Bouquets Siti Saniati Saparina; Firda Isnawati; Hilmi Satria Himawan; Wehdawati Wehdawati; Sofyan Hakim
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Mei : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i2.8048

Abstract

This community engagement program addresses the limited digital marketing utilization of Be Bloomy Bouquets, a creative knitting business, within the MBKM Entrepreneurship framework. The program aims to design and implement adaptive digital marketing strategies to enhance brand visibility, competitiveness, and business sustainability. Using a Participatory Action Research (PAR) approach, the program was conducted from October to November 2025 through preparation, implementation, and evaluation stages. The results indicate that digital marketing assistance via Instagram and TikTok significantly increased audience reach, customer interaction, and brand awareness, while marketplace utilization still requires further optimization. The discussion highlights that integrating handmade product creativity, digital branding strategies, and participatory reflection fosters entrepreneurial behavior change and strengthens local leadership capacity. In conclusion, the program generates not only technical improvements in marketing performance but also social transformation through enhanced digital literacy, independence, and local leadership. Future recommendations emphasize content consistency, production management, and sustainable digital marketing strategies.
Co-Authors Ade Widya Rahmah Akhmad Alfauji Al Hujjah Asianingrum Andrea Geovani Anggita Dewi Dhiyaa’ Ayu Alisa Diah Wulandari Dian Ana Mutriqah Enriko Tedja Sukmana Firda Isnawati Fitri Nurcahyati Fitriani Fitriani Haidi Hajar Widagdo Hasnita Hasnita Hilmi Satria Himawan Indah Rahmanungsih Iqbal Aditya Haqi Irdayani Sagita Anindi Karina Awalia Zahra Leni Wulan Dari Lingkee Natalie Annisa Safitri Muhammad Riza Hafizi Murniady Muhran Nurlusiana Nurlusiana Nurrofiqi Ankisqiantari Ria Muliyana Sali Sali Septiani Ade Anggreiningrum Siti Saniati Saparina Verra Rizki Amelia Verra Rizki Amelia Wehdawati Wehdawati Widi Hartanto