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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 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 Humanities 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.
ASSESSING THE SUSTAINABILITY OF SPECIAL AUTONOMY FUNDS IN ACHIEVING DEVELOPMENT GOALS: THE CASE OF ACEH Hendri Mauliansyah; Ammar Fuad
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (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.v2i2.33

Abstract

This study assesses the sustainability of Special Autonomy Funds (SAF) in Aceh and their contribution to achieving sustainable development goals (SDGs) within a post-conflict context. Following the 2005 Helsinki Agreement, SAF was designed to support poverty reduction, improve education and health services, and accelerate infrastructure development. Employing a mixed-methods approach, the research integrates quantitative data from official statistics and surveys with qualitative insights from interviews, focus groups, and participatory observations involving government officials, NGOs, and community leaders. Findings show that while SAF significantly expanded access to education, healthcare, and basic infrastructure, governance challenges—including limited transparency, weak accountability, and uneven distribution—have constrained its effectiveness. Evidence of participatory budgeting demonstrates the potential of community engagement to enhance sustainability, yet institutionalization of inclusive mechanisms remains limited. Moreover, political dynamics and over-reliance on central transfers pose risks to the fund’s long-term stability. The study highlights three dimensions of sustainability: financial vulnerability due to fiscal dependence, social inclusivity challenges affecting marginalized groups, and environmental risks linked to poorly regulated infrastructure projects. To optimize SAF, policy recommendations include strengthening transparency through independent audits and digital monitoring, diversifying the local economy to reduce fiscal dependency, and embedding participatory governance to ensure equity. This research contributes to scholarly debates on fiscal decentralization in fragile regions while offering practical insights for policymakers and development practitioners seeking to align autonomy financing with sustainable development outcomes.
THE EFFECT OF ESG PERFORMANCE ON STOCK RETURNS: EVIDENCE FROM THE IDX ESG LEADERS INDEX Rina Yulistia; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 4 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i4.64

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and stock returns in the Indonesian capital market, using evidence from companies listed in the IDX ESG Leaders Index between 2018 and 2022. ESG ratings were collected from Bloomberg, Refinitiv, and corporate sustainability reports, and matched with stock return data. Multiple regression and correlation analyses were employed, controlling for firm size, industry sector, and market volatility. The sample comprised 30 firms consistently included in the index across the study period, representing a range of industries. The results indicate a significant positive relationship between ESG scores and stock performance. Firms with higher ESG ratings outperformed lower-rated peers by an average of 3% annually and exhibited greater resilience during the COVID-19 crisis. Governance emerged as the most influential dimension, while environmental and social factors showed sector-specific effects, particularly in consumer goods and renewable energy. These findings reinforce the view of ESG as both a financial driver and a risk mitigator in emerging markets. The study contributes to sustainable finance literature by providing evidence from Indonesia, where ESG research remains limited, and offers practical implications for investors, regulators, and corporate leaders to integrate ESG criteria into investment and business strategies.
DIGITAL MARKETING STRATEGIES FOR CULINARY MSMEs THROUGH TIKTOK AND INSTAGRAM Budi Safatul Anam; Hendri Mauliansyah
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 2 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i2.71

Abstract

This study examines effective digital marketing strategies for culinary micro, small, and medium enterprises (MSMEs) through TikTok and Instagram, addressing critical gaps in current literature. While Instagram’s visual marketing and influencer collaborations are well-documented, TikTok’s potential for culinary MSMEs remains underexplored. Furthermore, existing studies often prioritize large corporations, overlooking the resource constraints, cultural narratives, and analytics utilization challenges faced by smaller businesses. This research employs a mixed-methods approach, combining semi-structured interviews with 200 culinary MSME owners and quantitative analysis of social media engagement data. Qualitative findings highlight the significance of culturally grounded storytelling, user-generated content, and micro-influencer collaborations in building brand authenticity and trust. Quantitative results indicate that TikTok excels in rapid engagement, with average engagement rates surpassing Instagram, while Instagram demonstrates stronger performance in long-term visibility and conversion through integrated shopping features. Analytics-driven decision-making emerged as a key factor in optimizing content performance, yet many MSMEs lack the skills to effectively interpret and act on these insights. The study proposes a comprehensive framework for digital marketing effectiveness that extends beyond surface-level metrics to include customer retention, repeat purchases, and revenue growth. These findings contribute to both academic discourse and practical guidance, offering MSMEs actionable strategies to leverage platform-specific strengths, integrate cultural storytelling, and utilize analytics for sustainable growth. By aligning content creation with platform algorithms and audience preferences, culinary MSMEs can remain competitive in an increasingly digital and dynamic market environment.
RELIGIOSITY AND ETHICAL DECISION-MAKING IN ISLAMIC FINANCE: EVIDENCE FROM ACEH Hendri Mauliansyah; Sharihan Bin Shahidan
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.83

Abstract

This study explores how religiosity operates as a behavioral and moral foundation for ethical decision-making in Islamic finance within the distinctive socio-legal context of Aceh, Indonesia. Unlike prior studies that conceptualize ethical conduct primarily as an outcome of formal Shariah compliance, this research adopts an interpretive perspective to examine how religious values are internalized, negotiated, and enacted in everyday financial practices. Drawing on qualitative data from in-depth interviews and focus group discussions with Islamic finance practitioners, Shariah scholars, community leaders, and small business actors, the study employs thematic analysis to uncover the moral logics underlying ethical financial behavior. The findings demonstrate that religiosity functions not merely as an individual attribute but as a socially embedded moral framework shaped by communal norms, institutional trust, and local regulatory arrangements. Participants consistently framed ethical financial decisions as religious obligations rooted in accountability to God, while simultaneously navigating tensions between Shariah ideals and market-based economic pressures. These tensions were particularly salient among small business actors who confronted practical constraints in maintaining Shariah compliance while pursuing financial sustainability. The study further reveals that ethical decision-making is mediated by financial literacy and perceptions of institutional credibility, suggesting that religiosity alone is insufficient without supportive educational and organizational structures. This research contributes to qualitative and critical scholarship in Islamic finance and business ethics by advancing a contextualized understanding of religiosity as a relational and practice-based phenomenon. The findings highlight the importance of integrating ethical education, community engagement, and institutional governance to strengthen ethical integrity and long-term sustainability in Islamic financial systems.
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.
Co-Authors Afia Rahman Aliamin Ammar Fuad Anam, Budi Safatul Awil Fata Budi Budi Chudri, Intan Rizkia Desi Purnamasari Dinata, Fendi Elviza Elviza Elviza Ermad MJ Eva Susanti Fandi Bachtiar Fata, Awil Intan Rizkia Chudri Irmawati Irmawati Kiki Putri Amelia Maisura, Najiba Melvi Havizatun Mj, Ermad mulyadi ar Rachmad Fadhli Rina Yulistia Riski, Syakila Sharihan Bin Shahidan Surna Lastri syamsidar syamsidar Syifa Gebrina Ridzqy yusliana, yusliana Zulkifli Umar Zulkifli Umar Zulkifli Umar