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All Journal Owner : Riset dan Jurnal Akuntansi Vocatech : Vocational Education and Technology Journal Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) J-MIND (Jurnal Manajemen Indonesia) Comsep : Jurnal Pengabdian Kepada Masyarakat Communio: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Tapis Berseri Neo Journal of economy and social humanities Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Innovative: Journal Of Social Science Research
Hilmi Hilmi
Faculty Of Economic And Business Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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PERHITUNGAN MARKET VALUE ADDED (MVA) UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUB-INDUSTRI DEPARTMENT STORE YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Rani Fauziah; Rizki Ramadhan; Mutia Arfiani; Rismadi Rismadi; Meutia Handayani; Totok Rudianto; Emilda Kadriyani; Hilmi Hilmi; Irene Maulana Harahap
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.291

Abstract

This research aims to calculate MarkettValue Added (MVA) to assess the performance of sub-industrial department store companiesslisted on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data from three sub-industrial department store companies listed on the Indonesia Stock Exchange: PT. Matahari Department Store Tbk, PT. Ramayana Lestari Sentosa Tbk (RALS), and PT. Sona Topas Tourism Industry Tbk (SONA). For the analysis method for this research, the Market Value Added (MVA) method was chosen. The average company's financial performance is sufficient to produce market value, according to the results of measurement and analysis of financial data. This shows that the company made a mistake in increasing the value of genuine donors.
Financial Performance Causes Palm Oil Stock Prices In Indonesia To Rise? Hilmi; Marjulin; Lilis Puspitawati; Rayyal Hayati
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2741

Abstract

The study aimed to analyse Palm Oil companies' financial performance on the Indonesia Stock Exchange 2018-2022. The independent variables were proxied in return on equity (ROE), return on assets (ROA), earnings per share (EPS) and their effect on stock prices. The population of the study was public Palm Oil companies. The sampling technique was purposive; the selected sample was 13 companies, and the total sample was 65. Data was obtained from published annual reports. Data processing used panel data regression with Eviews statistical software. The study's results showed that return on equity (ROE) and return on assets (ROA) positively and significantly affected stock prices. In contrast, earnings per share (EPS) did not affect stock prices; simultaneously, the study's results significantly affected stock prices.
COMMUNITY EMPOWERMENT BASED ECOTOURISM VILLAGE DEVELOPMENT STRATEGY IN THE NEW NORMAL ERA IN SABANG REGENCY Hilmi Hilmi; Dy Ilham Satria
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 1 No. 2 (2022): January (January-March)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.752 KB) | DOI: 10.54443/morfai.v1i2.97

Abstract

This study aims to determine the resources that have the potential to be developed into ecotourism in the coastal area of Sabang Regency, to determine the physical and social carrying capacity of the coastal area of Sabang to tourism activities, to formulate a model of ecotourism development based on Community Empowerment that is appropriate for managing the coastal area of Weh Island. Qualitative descriptive methods were used in determining the physical carrying capacity, surveys of community perceptions with respondents of local resident Sabang and surveys of visitor satisfaction to obtain information and analyze tourism potential in the City of Sabang and feasibility for ecotourism development. The results obtained from natural resources of marine tourism have the potential to be developed into ecotourism in the coastal area of the city of Sabang, especially in Iboh Beach, Rubiah Island, and Sumur Tiga Beach. The physical and social support capacity of the coastal area of Sabang for tourism activities is very good, so it deserves to be a national and international mainstay tourism with the concept of empowering the existing community by continuing to promote, improve and add tourism supporting infrastructure, and add national and international events in Sabang.
IMPLEMENTATION OF OUTCOME BASED EDUCATION (OBE) CURRICULUM ON THE QUALITY OF ACCOUNTING DIPLOMA GRADUATES AT ACEH POLYTECHNIC Hilmi; Rizki Ramadhan; Meutia Handayani; Ardian; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2371

Abstract

The implementation of the Outcome-Based Education (OBE) curriculum in the D3 Accounting Study Program is an effort to prepare graduates with skills relevant to the current job market needs. This study aims to analyze the implementation of the OBE curriculum in the program, focusing on skills that support job readiness, such as critical thinking, effective communication, collaboration, and creativity. The research method used is a qualitative approach with data collection techniques through observation, interviews, and document studies. The research results indicate that the implementation of the OBE curriculum has increased the relevance of learning to the demands of the workforce, but still faces challenges such as limited resources and the need to expand collaboration with external parties. These findings indicate that the OBE curriculum is effective in equipping students with the practical skills needed in Industry 5.0, while also developing their academic and professional potential. The implications of this research are expected to serve as a reference for other educational institutions in implementing the OBE curriculum, particularly in the D3 Accounting Study Program.bstract also written in English containing key issues, objectives, methods and results. Abstract written in a single paragraph is, no more than 200 words. (Times New Roman 11, single space, and italics).
Indonesia’s Political Diplomacy in the Resolution of the Russia–Ukraine Conflict Sholihin; Muhammad bin Abu Bakar; Zulhilmi
Neo Journal of economy and social humanities Vol 4 No 2 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i2.317

Abstract

The armed conflict between Russia and Ukraine, which erupted in early 2022, has evolved into a global crisis—triggering food and energy shortages and threatening international geopolitical stability. This far-reaching turmoil has demanded diplomatic engagement from peace-committed nations, including Indonesia. This study aims to examine the role and strategies undertaken by the Indonesian government in responding to the conflict, as well as to uncover any underlying national interests behind its peace initiatives. Using a comprehensive literature review, the findings reveal that Indonesia positioned itself as a dialogue initiator and actively pursued bilateral and multilateral communications with the parties involved. While the diplomacy is officially framed as neutral and aligned with Indonesia’s constitutional mandate for peace, deeper analysis suggests pragmatic motives—such as safeguarding economic stability and bolstering Indonesia’s image as a credible global actor—also influence the peace mission.
Co-Authors Ardian Ardian Aswar Aswar Azwar Yunus Cut Yunina Eriva Dewi Maya Sari Dy Ilham Satria Dy Ilham Satria Emilda Kadriyani Hamdani Handayani, Meutia Ilham Dy Satria Irene Maulana Harahap Lilis Puspitawati Lilis Puspitawati M. Dirhamsyah M. Dirhamsyah Mahmud Marjulin Marjulin Marjulin Mislinawati Muhammad Abthahi Muhammad Bin Abu Bakar Muhammad Dirhamsyah Mutia Arfiani Mutia Arfiyani Mutia Rinanda Naria Fitriani Ranti Utari Rayyal Hayati Rizki Ramadhan Rollis Juliansyah Sapna Biby Sholihin Sri Rani Sri Rani Fauziah Talbani Farlian Totok Rudianto Tsoraya Utami Zulfadli