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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) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Jurnal Solusi Masyarakat Dikara Jurnal Pengabdian Bakti Akademisi
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).
Digitalisasi Keuangan UMKM: Pelatihan Pengelolaan dan Akses Pembiayaan di Kota Lhokseumawe Hilmi Hilmi; Razif Razif; Rahmaniar Rahmaniar; Fuadi Fuadi
Jurnal Solusi Masyarakat Dikara Vol 4, No 3 (2024): Desember 2024
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah salah satu mesin penggerak roda perekonomian masyarakat. Berdasarkan data dari Kementrian Koordinator Bidang Kemaritiman dan Investasi menyebutkan adanya trend peningkatan jumlah UMKM yang masuk dalam ekosistem digital. Terhitung sejak bulan Mei – Juli 2022 jumlahnya meningkat 230% atau dari 84.443 ke 279.900. Kondisi ini menjadi indikasi yang baik terhadap literasi keuangan digital dari pelaku UMKM. Akan tetapi pada sisi lain, beberapa pelaku bisnis UMKM belum memahami betul pengelolaan keuangan. Bahkan beberapa bisnis rintisan ada yang masih awam pengelolaan keuangan secara professional. Profesionalisme pengelolaan keuangan menjadi kendala dalam pengembangan UMKM salah satunya adalah pencatatan yang merupakan bagian terpenting dalam pengelolaan keuangan. Pengabdian ini bertujuan untuk mengidentifikasi kendala pengelolaan keuangan yang dihadapi UMKM di Kota Lhokseumawe, mengeksplorasi potensi solusi inovatif seperti fintech dalam mengatasi masalah akses pembiayaan, memberikan rekomendasi praktis untuk meningkatkan literasi keuangan dan efisiensi pengelolaan keuangan UMKM dengan melakukan digitalisasi keuangan secara konsisten, serta memahami kontribusi UMKM dalam pemulihan ekonomi dan pertumbuhan inklusif di tingkat lokal. Melalui pelatihan ini, diharapkan para pelaku UMKM dapat lebih konsisten dalam menyusun pembukuan serta menerapkan pola manajemen keuangan yang baik. Kesadaran untuk mulai melakukan digitalisasi keuangan perlu dibangun sejak sekarang.
ADOPTION OF ERP ( ENTERPRISE RESOURCE PLANNING ), CLOUD COMPUTING, AND BLOCKCHAIN PROMOTES TRANSPARENCY AND EFFICIENCY OF FINANCIAL GOVERNANCE IN STATE-OWNED ENTERPRISES IN INDONESIA Muammar Khaddafi; Hilmi; Rico Nur Ilham; Frengki Putra Ramansyah; Thasrif Murhadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21212798

Abstract

This study aims to analyze the influence of Enterprise Resource Planning (ERP) Adoption, Cloud Computing Adoption, and Blockchain Adoption on Financial Governance Efficiency through Financial Governance Transparency in State-Owned Enterprises (SOEs) in Indonesia. The development of digital transformation encourages SOEs to improve the quality of financial governance through the utilization of information technology that is able to create transparency, accountability, and efficiency in the management of financial resources. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to SOE employees involved in finance, accounting, internal audit, and information technology. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that Cloud Computing Adoption and Blockchain Adoption have a positive and significant effect on Financial Governance Transparency and Financial Governance Efficiency. Meanwhile, ERP Adoption has a positive and significant effect on Financial Governance Efficiency, but does not have a significant effect on Financial Governance Transparency. Furthermore, Financial Governance Transparency does not significantly influence Financial Governance Efficiency. The results of the mediation test indicate that Financial Governance Transparency is able to mediate the influence of Cloud Computing Adoption and Blockchain Adoption on Financial Governance Efficiency, but is unable to mediate the influence of ERP Adoption on Financial Governance Efficiency. The findings of this study indicate that the use of digital technology, particularly cloud computing and blockchain, plays a significant role in increasing the transparency and efficiency of financial governance in SOEs in Indonesia.
Penguatan Tata Kelola dan Transparansi Keuangan pada Koperasi Merah Putih Melalui Pendampingan Penyusunan SOP dan Pelaporan Keuangan Hilmi Hilmi; Wahyuddin Wahyuddin; Sri Mulyati; Muammar Khadafi
Jurnal Solusi Masyarakat Dikara Vol 6, No 1 (2026): April 2026
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

Koperasi Merah Putih merupakan salah satu program strategis pemerintah dalam memperkuat ekonomi masyarakat melalui pengembangan kelembagaan koperasi yang profesional, transparan, dan akuntabel. Namun, dalam implementasinya masih dijumpai berbagai kendala, antara lain belum tersusunnya Standar Operasional Prosedur (SOP) pengelolaan keuangan, sistem pencatatan transaksi yang belum terstandarisasi, serta keterbatasan kemampuan pengurus dalam menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola dan transparansi keuangan pada Koperasi Merah Putih di Kecamatan Muara Dua, Kota Lhokseumawe melalui pendampingan penyusunan SOP dan pelaporan keuangan. Metode yang digunakan adalah pendekatan Participatory Action Learning (PAL) yang meliputi tahap observasi, identifikasi permasalahan, pelatihan, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai prinsip tata kelola koperasi, transparansi keuangan, penyusunan SOP, serta penyusunan laporan keuangan. Selain itu, kegiatan ini menghasilkan dokumen SOP pengelolaan keuangan, format pencatatan transaksi, dan format pelaporan keuangan yang dapat digunakan sebagai pedoman operasional koperasi. Pendampingan yang dilakukan memberikan manfaat dalam meningkatkan kapasitas pengurus, memperkuat sistem administrasi dan pengendalian internal, serta mendorong penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan koperasi. Kegiatan ini diharapkan menjadi model pendampingan yang dapat direplikasi pada Koperasi Merah Putih di wilayah lain untuk mendukung keberlanjutan kelembagaan dan peningkatan kesejahteraan masyarakat.
Student Volunteers, Post-Flood Recovery, Psychosocial Support, Community Engagement, School Rehabilitation Psychosocial Support and Student Volunteer Action in Post-Flood Recovery in Samudra Subdistrict, North Aceh Regency mardiaton Mardiaton; Nur Afni Yunita; sri mulyati; hilmi; Ikhyanuddin; Nur Elisyah; Yashifa Aulia; Siti Nazila Azizi
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 2 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v3i2.1137

Abstract

The flood disaster in Samudra Subdistrict, North Aceh Regency, caused significant disruption to social, educational, and psychological conditions within the affected communities. This Student Creativity Program (PKM) was designed to provide humanitarian assistance through the active involvement of student volunteers in three key activities: cleaning school facilities, distributing basic food supplies, and delivering psychosocial support to children and families. The implementation was carried out collaboratively with schools, village authorities, and local residents to ensure the effectiveness of the interventions. The outcomes demonstrated improved school readiness and cleanliness, fulfillment of basic needs through food distribution, and enhanced emotional resilience among survivors through psychosocial assistance. This PKM highlights the crucial role of student volunteers as agents of social change, contributing to post-disaster recovery through a multidimensional approach that integrates educational, social, and psychological support.
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.
Sosialisasi Literasi Digital pada Masyarakat Gampong Murong-Aceh Utara Sapna Biby; Hilmi Hilmi; Mursalin Mursalin; Rahmaniar Rahmaniar; Muhammad Ali
Jurnal Solusi Masyarakat Dikara Vol 3, No 2 (2023): Agustus 2023
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Perkembangan teknologi informasi memberikan banyak kemudakan bagi masyarakat, salah satunya kemudahan dalam mendapatkan informasi/berita secara cepat. Disatu sisi hal ini menjadi suatu keuntungan yang baik akan tetapi, disisi lain informasi/berita yang tersampaikan dengan cepat juga dapat menjadi suatu permasalahan jika informasi/berita yang disampaikan itu tidak benar atau hoaks. Berita hoaks sendiri akan sangat berbahaya jika disebarkan di sosial media terutama bagi orang-orang yang pemahaman literasi digital nya masih sangat rendah seperti masyarakat pedesaan dalam mengidentifikasi sebuah berita hoaks. Oleh karena itu melalui pengabdian ini dilakukan sosialisasi kepada masyarakat gampong Murong terkait pemahaman kepada masyarakat agar bisa mengidentifikasi dan mengenali hoaks. Metode yang dilakukan dalam pelaksanaan sosialisasi tentang berita hoaks adalah metode presentasi dilanjutkan dengan tanya jawab ataupun diskusi. Materi ini mengenai definisi berita hoaks, contoh berita hoaks, bahaya berita hoaks, ciri-ciri berita hoaks, cara mengecek kebenaran berita, sikap dalam menghadapi hoaks, dan manfaat mengecek kebenaran berita. Kegiatan pengabdian ini memiliki dampak yang besar terhadap pemahaman masyarakat gampng Murong dimana tingkat pemahaman masyarakat gampong Murong yang awalnya hanya ada 20% yang paham cara mengidentifikasi konten media sosial yang mengandung hoaks, kemudian mengalami kenaikan menjadi 90% masyarakat mampu mengidentifikasi konten media sosial yang mengandung hoaks.
Co-Authors Ardian Ardian Aswar Aswar Azhar Azhar Azwar Yunus Cut Yunina Eriva Dewi Maya Sari Dy Ilham Satria Dy Ilham Satria Dy Ilham Satria Emilda Kadriyani Frengki Putra Ramansyah Fuadi Fuadi Hamdani Handayani, Meutia Ikhyanuddin Ilham Dy Satria Irene Maulana Harahap Lilis Puspitawati Lilis Puspitawati M Mursalin M. Dirhamsyah M. Dirhamsyah Mahmud Mardiaton Mardiaton Marjulin Marjulin Marjulin Mislinawati Muammar Khadafi Muammar Khaddafi Muhammad Abthahi Muhammad Ali Muhammad Bin Abu Bakar Muhammad Dirhamsyah Mutia Arfiani Mutia Arfiyani Mutia Rinanda Naria Fitriani Nur Afni Yunita Nur Elisyah Rahmaniar Rahmaniar Ranti Utari Rayyal Hayati Razif Razif Rico Nur Ilham Rizki Ramadhan Rollis Juliansyah Sapna Biby Sholihin Siti Nazila Azizi Sri Mulyati Sri Rani Sri Rani Fauziah T. Edyansyah, T. Edyansyah Talbani Farlian Thasrif Murhadi Totok Rudianto Tsoraya Utami Wahyuddin Wahyuddin Yashifa Aulia Yusra, Muhammad Zulfadli