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All Journal INTEKNA Jati: Jurnal Akuntansi Terapan Indonesia Jurnal IMPACT: Implementation and Action Jurnal Riset Terapan Akuntansi Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Ilomata International Journal of Management Ilomata International Journal of Social Science International Journal of Research in Vocational Studies (IJRVOCAS) Indonesian Journal of Applied Accounting and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Business Transformation and Strategy
Hikmahwati
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PENGARUH PARTISIPASI ANGGARAN DAN ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS POLITEKNIK NEGERI BANJARMASIN) Hikmahwati Novita Weningtyas Respat Ade Adriani Nurul Mukhlisah
JURNAL RISET TERAPAN AKUNTANSI Vol. 2 No. 1 (2018): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840746

Abstract

ABSTRAKPenelitian ini bertujuan menguji pengaruh partisipasi penganggaran, asimetri informasi terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel moderasistudi empiris pada Politeknik Negeri Banjarmasin. Penelitian ini mengambil sebuah perguruan tinggi karena pendidikan merupakan faktor penting dalam membangun sifat dan akal manusia, sehingga penelitian ini menggunakan Politeknik Negeri Banjarmasin sebagai lokasi penelitian. Jenis penelitian ini adalah penelitian kausal dengan pendekatan kuantitatif. Unit analisis dalam penelitian ini adalah individu / pejabat struktural di lingkungan Politeknik Negeri Banjarmasin yang dalam pekerjaannya berkaitan dengan pengelolaan dan pelaksanaan anggaran. Pengumpulan data dengan metode penelitian lapangan atau penelitian survei. Teknik sampling/pengumpulan data primer dengan mengunakan instrument penelitian berupa kuisioner yang diantar langsung oleh penulis. Variabel dalam penelitian ini adalah Variabel Indivenden (X) adalah Partisipasi Anggaran (X1) dan Asimetri Informasi (X2), Variabel Moderasi (Z) adalah Komitmen Organisasi, dan Variabel Dependen (Y) adalah Senjangan Anggaran. Pengukuran variabel dengan mengunakan skala interval dengan skala likert. Analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa partisipasi penganggaran berpengaruh positif terhadap senjangan anggaran, asimetri informasi berpengaruh positif terhadap senjangan anggaran. Hasil lainnya adalah komitmen organisasi sebagai variabel moderasi tidak mampu memperlemah atau memperkuat pengaruh partisipasi penganggaran pada senjangan anggaran, dan mampu memperlemah pengaruh asimetri informasi pada senjangan anggaran.
Technological Capital Mediation on the Effect of Digital Marketing in Increasing Msme Sales in Batola Regency Hikmahwati Hikmahwati; Widya Ais Sahla
Ilomata International Journal of Social Science Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.608 KB) | DOI: 10.52728/ijss.v3i3.497

Abstract

The digital era for MSMEs is a new era that is full of challenges but has big opportunities. Challenges and opportunities can be used as a strength by MSMEs to face the economic crisis after the Covid-19 pandemic. The impact of the Covid-19 pandemic on MSME actors has caused sales to drop drastically, this is also felt by MSMEs in Barito Kuala Regency. So it is necessary to have a marketing strategy to increase the number of sales by utilizing digital technology. The purpose of this study was to determine the direct and indirect effect of digital marketing in increasing sales of MSMEs in Barito Kuala Regency with the mediation of technological capital. It is hoped that this research will serve as a solution for MSMEs in Barito Kuala Regency in increasing and recovering sales after the Covid-19 pandemic. This study uses a descriptive quantitative approach. The sample in this study amounted to 93 MSME actors around Barito Kuala Regency which were taken randomly. The analysis used in this study is Path Analysis and the Sobel test (Sobel-test) for testing the intervening variables. The results of the study show that digital marketing has a direct or indirect effect and technological capital is an intervening variable that can mediate the influence of digital marketing on increasing sales of MSME actors in Batola Regency.
Strategic Decision of Sudimampir Market Traders Banjarmasin in Dealing with Changes in the Business Environment. Nailiya Nikmah; Julkawait; Nurul Qalbiah; Hikmahwati
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 2 No. 3 (2022): IJRVOCAS - December
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v2i3.115

Abstract

The business environment is always changing rapidly and continuously because the world has entered the era of economic globalization, politics, the era of information technology, and the era of a management revolution. Changes in the environment cause business units to have to make adjustments to these changes and the competition to use their capabilities to the maximum extent possible, to excel in the competition. Business units make the right decisions in determining strategies that can be used to face competition. This study aims to explain strategic decision-making in dealing with changes in the business environment carried out by traders at Sudimampir Banjarmasin Market. The type of research conducted is descriptive qualitative research. The research was conducted at the Sudimampir Market, conducted from June to November 2022. Based on the results of the study, it can be concluded that the strategic decisions used by the traders of Pasar Sudimampir Banjarmasin in the internal business environment are selling goods not depending on certain brands, maintaining the availability of merchandise, selling goods that are easy to obtain, setting selling prices cheaper than competitors, looking for places strategic business, maintain customer satisfaction with the goods sold, pay attention to the number of employees sufficient to serve buyers and provide good service to attract consumers' interest, maintain the quality of products sold to gain consumer confidence, the availability of sufficient capital to manage the business, and not make loans to increase capital. The strategic decisions used in the external business environment are to pay attention to the ability of consumers to buy and this affects the selling price and quality of the products offered; have a permanent supplier to maintain the quality of the products offered; keep selling offline during the covid-19 pandemic; and offline sales are the main focus of sales and the use of digital technology in sales and promotions carried out by some traders in the Sudimampir Market, Banjarmasin.
Praktik Akuntansi dalam Kacamata UMKM Binaan Rumah UMKM Kabupaten Barito Kuala Hikmahwati Hikmahwati; Rusman Irwansyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 2: October 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i2.16428

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimanakah praktik akuntansi dan kendala-kendala apakah yang menghambat penerapan akuntansi bagi UMKM yang menjadi binaan Rumah UMKM Kabupaten Barito Kuala. Metode penelitian ini menggunakan pendekatan kualititatif deskriptif. Data dikumpulkan terutama melalui kuesioner google form dan wawancara secara langsung kepada 69 responden dipilih random sampling. Hasil penelitian menunjukkan bahwa sekitar 80% UMKM belum memiliki pemahaman terkait dengan akuntansi yang benar dan pentingnya akuntansi dalam pengelolaan sebuah usaha. Sebagian besar (51%) pelaku UMKM belum melakukan pecatatan atas transaksi penjualan, pembelian, persediaan barang, kas masuk, kas keluar dan pembayaran gaji dan transaksi lainnya. Sebagian besar (80%) pelaku UMKM yang melakukan pencatatan tidak menyimpan catatan secara permanen dan menggunakan sistem pencatatan single entry dan masih belum menerapkan pembukuan double entry. Sistem pencatatan 100% dilakukan secara manual. 30% pelaku UMKM enyusun laporan keuangan namun tidak disajikan secara lengkap dan 70% pelaku UMKM tidak membuat laporan keuangan. Alasan tidak melakukan pencatatan dan membuat laporan keuangan karena berbagai kendala yang menghambat.
The Role of Variance Analysis as a Project Costs Controlling Tool Hikmahwati; Aliffa Yulianti Muslimah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.010

Abstract

The Role of Variance Analysis as a Project Costs Controlling ToolPurpose: To analyse the role of variance analysis as a cost control tool for controlling project costs which was implemented during the Covid-19 pandemic. Method: Quantitative with a case study approach. Result: Variance analysis can be used as a cost control tool for Road Rehabilitation projects during the Covid-19 pandemic. Using variance analysis, it can be seen that the existence of the Covid-19 pandemic has affected the company's operating costs, indicated by the presence of unfavorable and favorable projects. Novelty: Variance analysis can be used to identify areas where project cost deviations occurred during the Covid-19 pandemic. Contribution: Management can use variance analysis to anticipate significant cost changes in the construction sector Peran Analisis Varians Sebagai Alat Pengendalian Biaya ProyekTujuan: mengkaji peran analisis varians sebagai alat pengendalian biaya proyek  yang pelaksanaannya terjadi pada pandemi Covid-19. Metode: Kuantitatif dengan pendekatan studi kasus. Hasil: Variance analysis bisa digunakan sebagai alat pengendalian biaya proyek Rehabilitasi Jalan pada saat pandemic Covid-19. penggunaan variance analisis dapat dilihat bahwa keberadaan Pandemi Covid-19 telah memengaruhi biaya operasional perusahaan, ditunjukkan dengan adanya varians tidak menguntungkan dan menguntungkan dalam pelaksanaan proyek.  Kebaruan: Analisis varians bisa digunakan sebagai idintifikasi area mana yang terjadinya penyimpangan biaya proyek saat pandemi Covid-19. Kontribusi: Pihak manajemen bisa menggunakan variance analysis untuk mengantisipasi terjadinya perubahan biaya yang signifikan di sektor konstruksi.
The Influence of Entrepreneurial Orientation and Information Technology on the Performance of MSMEs Nurul Qalbiah; Hikmahwati; Noor Safrina
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.889

Abstract

MSMEs play an important role in the economic development of a country. Efforts are needed to improve the performance of MSMEs to ensure their continuity and continuity. Banjarmasin as the capital of South Kalimantan Province has experienced significant progress in developing MSMEs. However, many new businesses struggle to survive for various reasons. This indicates that the performance of MSMEs in Banjarmasin has not achieved satisfactory growth. This research aims to analyze the influence of entrepreneurial orientation and information technology on the performance of MSMEs in Banjarmasin. The research population consisted of MSME entrepreneurs registered with the Banjarmasin Cooperatives and Industry Service. This research uses a quantitative descriptive approach. The analytical method used is Multiple Linear Regression, Goodness of Fit Model testing, coefficient of determination (R-squared), and F test. The results of the research show that Entrepreneurial Orientation has a significant influence on the performance of MSMEs in Banjarmasin, with a significance value (Sig) of 0.021. Information Technology also has a significant effect on the performance of MSMEs in Banjarmasin, with a Sig value of 0.006. The F value is 8.355 with a significance of 0.001, it is concluded that Entrepreneurial Orientation (X1) and Information Technology (X2) have a significant influence on the performance of MSMEs. The combined influence of Entrepreneurial Orientation and Information Technology as shown by an R-Square value of 0.188 or 18.8% indicates the existence of interdependence.
The Effect of Management Knowledge Influences the Preparation of MSMEs Financial Statements Hikmahwati; Rusman Irwansyah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.890

Abstract

The rapid development of the MSME sector shows that there is great potential if this can be managed and developed well which will certainly be able to create strong micro, small and medium enterprises. The main problem in developing MSMEs is related to presenting financial reports. The inability to present quality financial reports is one of the weaknesses of management. This condition also occurs among MSME business actors in Banjarmasin. This has an impact on the difficulty of MSME actors in evaluating their operational performance. There is still not much research related to management knowledge in preparing financial reports for MSME players. So the aim of this research is to analyze how management knowledge influences the preparation of MSME financial reports in Banjarmasin City. The population of this research is MSMEs registered with the Banjarmasin City Cooperative and Industrial Service. Takes the form of a descriptive quantitative approach. The method used is Linear Regression, namely testing the Goodness and Fit Model, the feasibility of this model can be seen in the determination test (R-Square) and F Test. The results of the hypothesis test state that management knowledge influences the preparation of MSME financial reports in Banjarmasin City with a significance value (Sig ) is 0.000. The influence of management knowledge on the preparation of financial reports is 45.7%.
Pelatihan Penyusunan Laporan Keuangan Masjid Kecamatan Alalak BATOLA Berdasarkan ISAK 35 Julkawait Julkawait; Nurul Qalbiah; Rusman Irwansyah; Hikmahwati
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.7012

Abstract

Mesjid merupakan salah satu entitas yang menghimpun dana dari masyarakat. Maka pengelola mesjid bertanggung jawab atas dana yang dikelolanya.   Pertanggung jawaban yang baik dapat terwujud dengan melakukan penyajian laporan keuangan masjid yang sesuai dengan standar akuntansi yang belaku umum. Standar yang mengatur tentang pelaporan keuangan entitas nonlaba adalah ISAK No. 35. Tujuan dilaksanakan kegiatan ini adalah yaitu untuk memberikan pemahaman lebih tentang penyusunan laporan keuangan masjid berdasarkan ISAK 35. Metode pelatihan yang digunakan adalah penyampaian langsung oleh narasumber untuk mensosialisasikan ISAK 35 sebagai dasar penyusunan laporan masjid. Hasil dari pelaksanaan pelatihan ini, diharapkan para peserta memperoleh pengetahuan tentang: pertama, bagaimana pengelolaan Keuangan Masjid yang tranparan dan akuntabel. Kedua, permasalahan pengelolaan keuangan masjid. ketiga, pengertian dan peran manajemen keuangan masjid. Keempat, sumber pendana masjid. Kelima, penggunaan/alokasi pemakaian dana masjid. Keenam, administrasi keuangan masjid yang akuntabilitas dan transparan. Bendahara keuangan mesjid rata-rata bukan orang yang memiliki latar belakang akuntansi, sehingga dalam mengikuti pelatihan sedikit terkendala. Namun selama pelatihan berlangsung peserta sudah mulai memahami pemahaman dasar tentang laporan keuangan dan prosedur penyusunan laporan keuangan.
Pendampingan Perhitungan Harga Pokok Produksi dan Standardisasi Produk Peningkatan Usaha Keripik Pisang “Lumer” Banjarmasin Hikmahwati Hikmahwati; Nailiya Nikmah; Noor safrina
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6883

Abstract

Pertumbuhan ekonomi nasional sangat ditentukan oleh dinamika dan perkembangan perekonomian daerah, sedangkan perekonomian daerah pada umumnya ditopang oleh kegiatan ekonomi bersakala mikro, kecil dan menengah. Berdasarkan beberapa kajian, UMKM merupakan penopang perekonomian negara dalam menghadapi krisis.  UMKM merupakan usaha yang produktif untuk dikembangkan untuk mendukung perkembangan ekonomi secara makro dan mikro di Indonesia. Berkaitan dengan transaksi keuangan, pencatatan keuangan sangat penting bagi usaha apapun, namun pelaku UMKM yang masih didominasi usaha mikro dan kecil seringkali mengabaikan hal ini. Tujuan dari dilaksanakannya kegiatan ini adalah membantu pengurusan standardisasi produk berupa Sertifikasi Halal dan menghitungkan harga pokok produksi. Metode pelaksanaan yang digunkan berupa pendampingan pengurusan Sertifikasi Halal dan perhitungan harga pokok produksi. Luaran yang direncanakan dalam usulan pengabdian masyarakat ini adalah Rekapitulasi Harga Pokok Produksi dan sertifikasi Halal pada produk Usaha Keripik Pisang “Lumer” Banjarmasin. Perlunya penguatan pemasaran dengan standardisasi produk usaha yaitu membantu mengurus pembuatan sertifikat halal, karena pada sisi ini, memastikan produk yang dikonsumsi dan digunakan oleh masyarakat terjamin kehalalannya. Dalam segi keuangan perhitungan komponen biaya Harga Pokok Produksi dilakukan untuk menghitung berapa laba usaha yang dihasilkan.
Evaluating Budget Functions for Effective Revenue and Expenditure Planning in Hulu River South District Hikmahwati; Nadhilah, Gina; Nikmah, Nailiya
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 4 No. 1 (2024): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v4i1.241

Abstract

The public sector budget has a function as a local financial management planning tool. BPKPD district of Hulu River South is an institution that carries out the duties of the local government in the planning of the regional budget. This study is aimed at finding out the application of budget functions as a tool for planning income and expenditure in the BPKPD district of Hulu River South. This study uses a method of quantitative research using a descriptive approach. The study uses three types of measurement analysis to find out the use of budget function as a planning tool, namely, the process of budgeting, the level of effectiveness of budget income, and the degree of efficiency as well as deviations in budget expenditures. The income budget effectiveness rate for 2022 reached 118.60% (more than 100%) with the category of highly effective, coming from three types of regional income. First, Regional Real Income with an efficiency ratio of 87.51% belongs to the effective category. Second, Transfer income with an effectiveness rate of 119.82% belonging to the highly efficient category. The calculation of the expenditure efficiency ratio showed less efficient access, with a ratio of 93.06%. Operations purchases obtained a rate of 75.92% in the efficient category. Capital purchases gained access to efficiency ratios of 91.41%, including the less effective category. Unexpected expenditures reached the rate of efficiency of 17.92%, in the highly efficient categories. Lastly, the transfer spending sector has an efficiency rate of 99.81% in the less efficient category. Secondly, the calculation of the variance analysis in the regional spending sector shows that the entire account in the local spending area has more variance. No spending account has a budget deficit as a result of the realization or achievement of greater income than estimated. The deviation that occurs on the entire account of the shopping sector is favorable.
Co-Authors Ahmad Rizky Alfina Damayanti Aliffa Yulianti Muslimah Fattah, Tino Kemal Indrianti, Windy Sharlina ISNAWATI Julkawait Julkawait Julkawait Julkawait Lea Emilia Farida Mujahidin, Muhammad Nadhilah, Gina Nailiya Nikmah Nailiya Nikmah Noor Safrina Noor safrina Noverita Lamo Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah, Nurul Paskahyati Simanjuntak, Berlianita Ranti Permata Sari Raudatul Jennah Rizky Amelia Rusman Irwansyah Rusman Irwansyah Rusman Irwansyah Safrina Sandra Iriawan, Sandra Sholihin, Yusuf Sirajudin Soehartono, Akhmad Widya Ais Sahla