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All Journal JURNAL KEBANGSAAN JURNAL LENTERA EKSPANSI Sketsa Bisnis Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Pengabdian Nasional (JPN) Indonesia Indomera : Jurnal Magister Manajemen Rambideun : Jurnal Pengabdian Kepada Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING AJAD : Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi Utama (Juria) Jurnal Ekonomi dan Pembangunan AGORA : Jurnal Penelitian dan Karya Ilmiah Arsitektur Usakti Aceh Journal of Community Engagement (AJCE) Electronic Journal of Education, Social Economics and Technology Jurnal Multidisiplin Sahombu Lentera AMMA : Jurnal Pengabdian Masyarakat Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL ILMIAH GEMA PERENCANA Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Ekonomika : Jurnal Ekonomi dan Pembangunan Singkite Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Hakim Muttaqim
Universitas Almuslim
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Effects of Human Resource Competencies, Internal Controls, and Accrual Accounting on Financial Report Quality Jamaluddin; Hakim Muttaqim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3405

Abstract

Government financial reporting demands accountability and transparency, yet challenges persist in achieving high-quality financial statements. This study examines the influence of human resource competencies and internal control implementation on the adoption of accrual-based accounting and their impact on the quality of financial reporting information. It also investigates the mediating role of accrual-based accounting in these relationships. The research utilized a quantitative approach, collecting primary data through questionnaires from 206 respondents, including heads of subdivisions and financial officers across 103 work units. Path analysis was employed using Structural Equation Modeling to test the relationships. The findings indicate that human resource competencies and internal control implementation significantly enhance the adoption of accrual-based accounting, contributing 12.7% and 79.7%, respectively. Both factors directly improve the quality of financial reporting information, with coefficients of 0.492 and 0.282, respectively, while accrual-based accounting has a direct effect of 0.290. Accrual-based accounting partially mediates the effects of human resource competencies and internal controls on reporting quality. In conclusion, competent personnel, robust internal controls, and accrual-based accounting are essential for producing relevant, reliable, and comparable financial reports, emphasizing the need for integrated accounting practices in government agencies.
The Influences of Exchange Rates, Money Supplies, and Interest Rates on IHSG Using Inflation as a Moderating Variable Hakim Muttaqim; Jamaluddin; M. Saleh
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3461

Abstract

The Indonesia Composite Stock Price Index is highly responsive to macroeconomic conditions, making an understanding of these relationships essential for market participants in developing economies. This study examines the influence of exchange rates, money supply, and interest rates on the IHSG, with inflation analyzed as a moderating variable to assess its role in shaping these interactions. A quantitative method is employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on monthly data from January 2017 to December 2024. The data were sourced from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange (IDX). Findings reveal that exchange rates negatively and significantly affect the Composite Stock Price Index, while money supply and interest rates have positive and significant impacts. Inflation contributes positively to stock index performance and serves as a moderating factor, although its effect is relatively smaller. The study highlights the importance of macroeconomic stability for capital market resilience. For investors, attention to inflation and interest rate trends can enhance portfolio strategies. For policymakers, coordinated monetary policy is vital to reduce market uncertainty and sustain investor trust in Indonesia’s stock market.
Efektivitas Wakaf Produktif Dalam Mendukung Pembangunan Ekonomi Umat Hakim Muttaqim; Loso Judijanto; Illa Susanti
Astina: Jurnal Ekonomi Utama Vol 4 No 1 (2025): Jurnal Ekonomi Utama (Juria)
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v4i1.246

Abstract

Wakaf produktif merupakan salah satu instrumen keuangan sosial Islam yang memiliki potensi besar untuk mendukung pembangunan ekonomi umat. Penelitian ini bertujuan untuk menganalisis efektivitas wakaf produktif dalam meningkatkan kesejahteraan ekonomi masyarakat melalui pengelolaan dan pemanfaatan aset wakaf yang lebih produktif. Dalam konteks ini, wakaf produktif dapat berupa tanah, bangunan, atau aset lainnya yang dikelola untuk menghasilkan pendapatan yang dapat dimanfaatkan bagi kepentingan sosial dan ekonomi umat, seperti pendidikan, kesehatan, dan pemberdayaan ekonomi. Hasil penelitian menunjukkan bahwa pengelolaan wakaf produktif yang optimal dapat memberikan dampak positif dalam meningkatkan perekonomian umat, terutama dalam menciptakan lapangan kerja, meningkatkan akses terhadap pendidikan dan kesehatan, serta mendorong kemandirian ekonomi umat. Namun, masih terdapat tantangan dalam pengelolaan wakaf yang efisien, seperti minimnya pemahaman dan sumber daya manusia yang terampil dalam mengelola wakaf secara produktif. Oleh karena itu, diperlukan kolaborasi antara pemerintah, lembaga keuangan, dan masyarakat untuk meningkatkan efektivitas wakaf produktif dalam mendukung pembangunan ekonomi umat. Metode yang digunakan dalam penelitian ini adalah analisis kualitatif deskriptif dengan pendekatan studi kasus terhadap pengelolaan wakaf produktif di beberapa lembaga wakaf di Indonesia. Dengan demikian, wakaf produktif memiliki potensi besar untuk menjadi salah satu solusi dalam mengatasi kemiskinan dan ketimpangan ekonomi di masyarakat.
Peningkatan Kompetensi Siswa SMK Negeri 1 Bener Meriah Melalui Pelatihan Pengelasan Kanopi Untuk Dunia Usaha Irwansyah; Syahirman Hakim; Hakim Muttaqim; Syifa Saputra; Wahyudi; Rustam Efendi; Hamdani
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The business world is an activity that includes the economy, including production, distribution, and other activities that aim to meet human needs and desires. Welding workshop services are one of the business sectors that continue to grow along with the increasing demand for security and aesthetics in buildings. The canopy functions as a protector from the heat of the sun and rain of a building. Therefore, it is important for welding workshop workers to have reliable skills and knowledge in making canopies. Community service activities aim to provide training and assistance on basic welding techniques on canopies that are useful for improving student competence. The method of activity carried out is a training technique with an allocation of theoretical and practical materials related to the basics of SMAW welding and welding on canopies which are attended by students of the Welding Engineering and Metal Fabrication Department, SMK Negeri 1 Bener Meriah. The results of the activity are as follows: can provide skills for vocational school students to enter the world of work related to the competence of operating SMAW welding machines correctly and can also connect plates on canopy construction using SMAW welding. The results of the material absorption of the student post-test showed a competence of 82%, this shows that students have gained welding skills on canopies and they hope that next year there will be a follow-up program.
The Effect of Oil Prices and Gold Prices on the Indonesia Composite Index with Inflation as an Intervening Variable in Indonesia During the Period 2019-2024 Almunadia Almunadia; Hakim Muttaqim; M. Saleh
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.634

Abstract

This study aims to analyze the effect of oil prices and gold prices on the Indonesia Composite Index (ICI) with inflation as an intervening variable in Indonesia during the period of 2019-2024. The data used are secondary data, and the analysis method is Partial Least Squares (PLS). The results demonstrate that oil prices have a significant influence on inflation and the ICI, while gold prices have a significant influence on inflation but not on the ICI. Additionally, inflation does not act as a moderating variable in the relationship between oil prices and gold prices on the ICI. The R-square value of the ICI variable reached 0.809, indicating a strong relationship between the exogenous variables and the ICI, while inflation had an R-square value of 0.193, classified as weak. Based on these findings, fluctuations in oil prices have a more significant impact on the ICI than gold prices, while inflation is not strong enough to moderate this relationship. This study provides insights for policymakers to mitigate the impact of oil price fluctuations on the stock market, as well as for investors to understand the macroeconomic factors influencing the ICI.
Analysis of the Readiness of Home-Based Industries to Adopt E-Money in Aceh Province, Based on the Unified Theory of Technology Acceptance M. Saleh; M. Shabri Abd. Majid; Suriani; Hamdani; Muhammad Rizal; Hakim Muttaqim
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 3 (2026): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i3.377

Abstract

The Fourth Industrial Revolution has driven various advancements in technology, one of which is marked by the emergence of the digital revolution that has impacted payment systems, including the use of electronic money (E-money) in financial transactions. The home industry plays a strategic role in supporting national economic development, where innovations in technology-based transaction systems have a significant impact on the sustainability and efficiency of their business activities. One of the rapidly developing innovations today is the use of e-money. The research method employed is a quantitative approach based on the UTAUT model. Data were collected through interviews and the distribution of questionnaires designed using a Likert scale, with questionnaire items based on the variables in the UTAUT model. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via the SmartPLS software. The results indicate that the intention to use e-money drives actual usage behavior. Ease of use and social influence enhance this intention, while perceived benefits have not yet emerged as a determining factor. Furthermore, facility support plays a crucial role in driving e-money usage within the home industry in Aceh.
Allocation Efficiency of Agricultural Sector Resources in Supporting Food Security, Economic Equity, and Regional Self-Reliance in Bireuen Regency Hakim Muttaqim; Fauzi Fauzi; Muhammad Rizal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6761

Abstract

This study investigates the efficiency of resource allocation in rice farming to support food security, economic equity, and regional self-reliance in Bireuen District. A mixed-methods approach was employed, integrating quantitative analyses using Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) with qualitative methods comprising in-depth interviews and Focus Group Discussions (FGDs). The data used is primary and secondary data. The results indicate that technical efficiency in rice farming remains relatively low, with average DEA and SFA scores of 0.88 and 0.86, respectively, implying a potential input reallocation of 10–15%. Key determinants of efficiency include farmers’ education, access to formal credit, participation in farmer groups, and proximity to markets. In contrast, limited capital, insufficient technology, and small landholdings (<0.5 ha) were identified as the primary sources of inefficiency. Qualitative findings corroborate the quantitative results, revealing that smallholder farmers are more vulnerable to inefficiency than larger-scale farmers (>1 ha). The study concludes that improving efficiency necessitates targeted policy interventions, including expanding access to microcredit, promoting mechanization, strengthening farmer group institutions, and stabilizing paddy prices. These measures are critical for enhancing food security, reducing economic disparities, and fostering sustainable regional self-reliance in Bireuen District.
Co-Authors -, M Saleh Abdul Halik Afriana Agtovia Frimayasa, Agtovia Al Mahfud Saputra Almunadia Almunadia Andriani Andriani Andriani Andriani Andriani Andriani Anwar Puteh Aris Munandar Asmaul Husna Asrida Asrul Karim Azka Rizkina Cut Khairani Cut Khairani Dani Pratama Putra Dasmi Husin Fachrurazi FAUZI Fauzi Fauzi Fauzi Fauzi Fauzi Fina Meilinar Fitri Muliani G. Gunawan Hakim, Syahirman Hamdani Hamdani Hamdani Hamdani, Hamdani Hapzi Ali Haryadi - Haryani Heri Gustami Illa Susanti INUZULA, LAKHARIS Irwansyah Iskandar, Raihan Jamaluddin Khairani, Cut Loso Judijanto M Rasyidin m rezeki muamar M Saleh Isa M. Rasyidin M. Saleh M. Saleh M. Saleh M. Saleh M. Saleh M. Shabri Abd. Majid Magalhaes, Cancio Andika Irawan Marzalina, Marzalina Miswar, Khairul Muhammad Rizal MUHAMMAD RIZAL Muhammad Saleh Muhammad Saleh Muhammad Saleh Muhammad Saleh Muhammad Yanis Musrizal Almuslim Nova Nova Nova Nova Nurmasyitah Rahma Harianti Rahmi Hayati Rasyidin, Muhammad Rizkina, Azka Rustam Efendi Saleh, M Saputra, Syifa Siti Mujannah Sri Wahyuni Sri Wahyuni Sriwinar Suhaimi Suhaimi Suriani Suriani T.M. Nurfaizi Tamara, Kasih Tri Ratnawati Tri Ratnawati Wahyudi Wahyudi Zulfikar Zuraihan Zuraihan