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All Journal Jurnal Akuntansi Muhammadiyah JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh J-ISCAN : Journal of Islamic Accounting Research Horizon: Indonesian Journal of Multidisciplinary ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ragam Pengabdian Jurnal Kolaborasi Akademika Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Hendri Mauliansyah
Fakultas Ekonomi Unviersitas Muhamamdiyah Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUKFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Mauliansyah, Hendri; Umar, Zulkifli; MJ, Ermad; Fata, Awil
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1782

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020 baik secara simultan maupun secara parsial. Populasi penelitian ini berjumlah 54 perusahaan manufaktur, dengan menggunakan teknik purporsive sampling diperoleh sebanyak 36 perusahaan sebagai sampel. Pengumpulan data dilakukan dengan teknik dokumentasi yang diperoleh melalui situs resmi www.idx.co.id. Metode pengujian yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa secara simultan Profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Kualitas Laba. Secara parsial Profitabilitas tidak berpengaruh terhadap Kualitas Laba, Likuiditas berpengaruh terhadap Kualitas Laba dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Nilai Adjusted R-Square (Adjused R2) dalam penelitian ini sebesar 0,584 hal ini berarti 58,4% variasi Kualitas Laba dapat dijelaskan oleh Profitabilitas, Likuiditas dan Ukuran Perusahaan, sedangkan sisanya dipengaruhi oleh variabel bebas lain di luar penelitian ini.
EFEK DIGITALISASI: PELUANG DAN TANTANGAN BAGI PROFESI AKUNTAN SYARIAH AR, Mulyadi; Yusliana, Yusliana; Mauliansyah, Hendri
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1898

Abstract

Perkembangan akuntansi di era digital mengalami perubahan ditandai dengan kehidupan dari waktu ke waktu, seperti dialami pergeseran transaksi, pencatatan, dan penghitungan kini mulai beralih kepada teknologi.  Studi ini dilakukan untuk menguji dampak digitalisasi terhadap akuntansi di kalangan mahasiswa Fakultas Ekonomi Unmuha.   Hasil penelitian ini menunjukan bahwa digitalisasi sangat memberikan pengaruh yang signifikan bagi pertumbuhan akuntansi berbasis syariah khususnya di Aceh.  Hal tersebut dikarenakan mayoritas pendudukan di Provinsi Aceh merupakan pendudukan dengan keyakinan muslim. Selain adanya efek digitalisasi membawa peluang sekaligus tantangan.   Peluang profesi baru bilamana insani para akuntan dapat bersaing dengan kemampuan dan kehadiran teknologi.   Namun hal tersebut juga akan menjadi tantangan baru bagi mahasiswa adanya teknologi yang akan mengambil alih peran maka secara tidak langsung pengurangan profesi di dunia kerja akan tidak terhelakan dan digantikan oleh teknologi.  Oleh karena itu perlu adanya respon para akuntan dan mahasiswa untuk menghadapinya.   Hal ini kemudian menjadi suatu tantangan bagi institusi yang harus melahirkan dan mencetak generasi profesional yang unggul di bidangnya dan juga melek teknologi.  Dengan adanya sistem kebaruan dalam kurikulum proses belajar mengajar yang disesuaikan dengan kebutuhan zaman, maka hal tersebut diharapkan dapat melahirkan generasi siap bersaing.  Dengan begitu digitalisasi akan menjadi prospek dunia kerja yang luar biasa mendapat perhatian khusus. Kata Kunci: Digitalisasi 5.0; Peluang dan Tantangan; Profesi Akuntan 
PENGARUH NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnamasari, Desi; Mauliansyah, Hendri; Riski, Syakila
Jurnal Ekonomi & Perbankan Syariah Vol 5, No 2 (2025): JEIPS: Jurnal Ekonomi Islam dan Perbankan Syariah
Publisher : Prodi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jeips.v5i2.2594

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Net Profit Margin (NPM) dan Debt to Equity Ratio (DER) terhadap praktik Income Smoothing pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Dengan menggunakan data sekunder berupa laporan keuangan yang diaudit dan dipublikasikan. Penelitian ini menerapkan metode regresi data panel dengan bantuan perangkat lunak Eviews 13. Hasil penelitian menunjukkan bahwa secara simultan NPM dan DER berpengaruh terhadap Income Smoothing. Secara parsial, NPM berpengaruh signifikan terhadap Income Smoothing, begitu pula DER yang juga menunjukkan pengaruh signifikan. Temuan ini memperkuat bahwa profitabilitas dan struktur modal merupakan faktor penting yang mendorong perusahaan untuk melakukan perataan laba.
Navigating Modern Retail Competition: Adaptation and Digital Transformation of MSMEs Hendri Mauliansyah; Budi Safatul Anam
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 1 No 2 (2024): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v1i2.22

Abstract

This study examines how micro, small, and medium enterprises (MSMEs) navigate modern retail competition through adaptation strategies and digital transformation. Drawing on a qualitative design complemented with survey-based validation, the research explores the challenges and opportunities faced by MSMEs in adopting technological solutions to enhance competitiveness. Semi-structured interviews with MSME owners, alongside survey data, were analyzed using thematic analysis and descriptive statistics. The findings reveal three critical dimensions: first, the adoption of innovative strategies such as omnichannel integration, product diversification, and customer engagement through digital platforms; second, the role of digital transformation, where e-commerce adoption, digital payment systems, and data-driven decision-making significantly improve operational efficiency and market reach; and third, persistent barriers including financial constraints, limited digital literacy, and cultural resistance that undermine successful adoption. Case studies, such as Warung Pintar in Indonesia and artisan cooperatives in Kenya, illustrate how digital tools can improve resilience, expand customer bases, and foster collaboration among MSMEs. The study highlights that enterprises capable of aligning digital tools with consumer preferences and building collaborative ecosystems are more likely to achieve sustainable competitiveness. The research contributes to the literature by integrating adaptation and digital transformation into a unified framework, while offering managerial and policy implications for promoting inclusive digitalization and strengthening MSME resilience in an increasingly competitive retail landscape.
Exploring Consumer Perceptions Of E-Wallet Usage In Shopping Practices: A Qualitative Study In Indonesia Hendri Mauliansyah; Kiki Putri Amelia
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v2i1.28

Abstract

This study explores consumer perceptions of e-wallet usage in shopping practices within the Indonesian context, where digital financial services are rapidly reshaping payment behavior. Using a qualitative design, data were collected through semi-structured interviews and focus groups with 30 participants representing diverse ages, income levels, and geographic locations. Thematic analysis revealed three key findings. First, convenience, transaction speed, promotional incentives, and integration with other digital services emerged as the primary benefits driving adoption, particularly among younger and tech-savvy consumers. Second, concerns over data security, fraud, hidden fees, and technical glitches remained significant barriers, limiting broader trust and acceptance. Third, demographic factors, especially age and digital literacy, strongly shaped adoption patterns, with younger generations showing higher enthusiasm compared to older users. The study also highlights the influence of social dynamics, as peer recommendations and family norms played a critical role in shaping attitudes toward e-wallets. These findings extend the literature by emphasizing the interplay between convenience, security, social influence, and demographic diversity in consumer adoption of digital payment systems in emerging markets. The research contributes theoretical and practical insights for e-wallet providers and policymakers seeking to foster inclusive digital financial ecosystems and enhance consumer trust in the rapidly expanding digital economy.
Pelatihan Peningkatan Hard Skill Wirausaha UMKM Go Digital pada Kabupaten Aceh Besar Kiki Putri Amelia; Melvi Havizatun; Hendri Mauliansyah
Jurnal Ragam Pengabdian Vol. 2 No. 1 (2025): Januari-April "Mentoring Micro Business Groups as an Effort to Improve Communit
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/wcdn1067

Abstract

Kemajuan teknologi digital berkembang semakin pesat, maka pelaku UMKM harus mampu memaksimalkan manfaat perkembangan digital. Tren pemasaran di dunia beralih dari yang semula konvensional (offline) menjadi digital (online). Digital marketing ini lebih prospektif karena memungkinkan para calon pelanggan potensial untuk memperoleh segala macam informasi mengenai produk dan bertransaksi melalui internet. Di era digitalisasi saat ini para pelaku bisnis harus siap bersaing dengan meningkatkan hard skill dan kemampuan dalam pelayanan operasional. Salah satu media digital marketing yang sekarang banyak digunakan adalah YouTube. Youtube adalah media untuk berbagi informasi, hiburan, dan promosi produk yang memberikan kemudahan tersendiri bagi konsumen karena disajikan dalam bentuk video yang interaktif. Desa Lambaro yang terletak di Kabupaten Aceh Besar merupakan kawasan yang strategis dalam pusat perdagangan. Namun banyak pelaku UMKM di kecamatan Ingin Jaya yang belum memanfaatkan peluang dari perkembangan teknologi informasi dalam memasarkan produknya. Tujuan pengabdian untuk mengatasi permasalahan yang ada sehingga dapat meningkatkan taraf kehidupan masyarakat. Metode pelaksanaan dilakukan secara tatap muka (luring) dengan metode ceramah di salah satu rumah produksi (home industries) pelaku UMKM. Kesimpulan dapat menambah khasanah keilmuan bagi para pelaku UMKM. Sehingga meningkatkan pengetahuan bagi pelaku usaha terhadap pemanfaatan teknologi dan hard skill.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2022 Hendri Mauliansyah; Elviza
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/75k3jq54

Abstract

This study aims to determine the effect of Company Size, Profitability, and Liquidity on  Dividend Policy in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The type of research is quantitative method. The observation population in this study consists of 40 samples of financial statements from Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The object of this research is the companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange. The data analysis technique in this study uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that Company Size, Profitability, and Liquidity have a positive effect on Dividend Policy in companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2021-2022, both simultaneously and partially. 
PENGARUH KUALITAS PELAYANAN BANK SYARIAH MANDIRI PAYMENT POINT UNMUHA TERHADAP KEPUASAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH ACEH Kiki Putri Amelia; Hendri Mauliansyah
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/rs49nb90

Abstract

Bank Syariah Mandiri (BSM) Payment Point UNMUHA is an Islamic banking at the University of Muhammadiyah Aceh (UNMUHA) which is engaged in services, good service quality will be able to affect customer comfort. The purpose of the study was to determine the effect of service quality of BSM Payment Point UNMUHA on student satisfaction at the Faculty of Economics, UNMUHA. In this study, the population used was students of the Faculty of Economics UNMUHA as many as 1,381 people. The number of samples used was 93 people selected by Stratified Random Sampling. The data analysis tool used in this study is multiple linear regression analysis consisting of dependent variables and independent variables, for the dependent variable, namely student satisfaction (Y) while the independent variables are reliability (X1), responsiveness (X2), asssurance (X3), empathy (X4), and tangible (X5). The results showed that the effect of service quality of BSM Payment Point UNMUHA on the satisfaction of students of the Faculty of Economics UNMUHA for the dimension of service quality with the highest level of satisfaction is the dimension of responsiveness which is 2.920 and for the dimension of service quality with the lowest level of satisfaction is emphaty which is -1.315. Based on the results of this study, it can be seen that emphaty does not have an influence on customer satisfaction of BSM Payment Point   UNMUHA with a coefficient value of -1.315. therefore it is hoped that the BSM Payment Point UNMUHA will be able to improve customer satisfaction.
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially
Analisis Faktor Dominan Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Satuan Kerja Keuangan Polda Aceh Aliamin; Hendri Mauliansyah; Rachmad Fadhli
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/87jqf094

Abstract

This study aims to find out what factors are the most dominant in the implementation of SPIP in the Aceh Police Financial Work Unit. This research includes quantitative research, with the data source using primary data obtained by distributing questionnaires. The data analysis technique uses Confirmatory Factor Analysis (CFA), with the results showing that there are 5 (five) factors/elements applied in the implementation of SPIP, namely the control environment, risk assessment, control activities, information and communication, and supervision. Among the five factors, only 3 (three) factors, namely the control environment, risk assessment, and control activities are dominant in the implementation of SPIP, while the other 2 (two) factors, namely information and communication, and supervision do not have dominance in forming a good and effective SPIP in the Aceh Police Finance Task Force.
Co-Authors Abdul Aziz Afia Rahman Aliamin Ammar Fuad Anam, Budi Safatul Awil Fata Budi Budi Budi Safatul Anam Chudri, Intan Rizkia Desi Purnamasari Dinata, Fendi Elviza Elviza Elviza Ermad MJ Eva Susanti Fandi Bachtiar Fata, Awil fitri yunina Intan Rizkia Chudri Irmawati Irmawati Maisura, Najiba Melvi Havizatun Mj, Ermad Mohd Fazlon Bin Abdul Rahim mulyadi ar Nurul Sapna Joetry Rachmad Fadhli Rina Yulistia Riski, Syakila Rusnaidi Sharihan Bin Shahidan Surna Lastri syamsidar syamsidar Syifa Gebrina Ridzqy yusliana, yusliana Zulkifli Umar Zulkifli Umar Zulkifli Umar