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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 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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Accounts Receivable Accounting System at PT. Ahsan Farma Medika Banjarmasin Ranti Permata Sari; Sirajudin; Hikmahwati
Journal of Business Transformation and Strategy Vol. 2 No. 1 (2025): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.22i1.62

Abstract

Abstract: PT Ahsan Farma Medika is a PBF (pharmaceutical wholesaler) engaged in the pharmaceutical sector which is a distributor of drug sales. This study aims to analyze and design a receivables accounting system at PT Ahsan Farma Medika Banjarmasin. This research uses qualitative research and uses a descriptive approach. The data sources used are primary data sources in the form of accounts receivable processes and procedures obtained from interviews, and secondary data in the form of a brief history, organizational structure, and documents related to the accounts receivable accounting system of PT Ahsan Farma Medika Banjarmasin. This research uses the interview method, documentation method and observation method to obtain the data. The results showed that PT Ahsan Farma Medika has not fully met the requirements of a good system. This can be seen from the absence of separation of functions, namely the credit function in charge of making decisions and the accounting function carried out by one person, then the accounting records and documents used have not implemented a sales return journal, general journal, cash receipt journal, credit memo, and memorial evidence. So, to meet the requirements of a good system, it is necessary to design an accounts receivable accounting system as an alternative to further optimize the accounts receivable accounting system.   Keywords: Accounting System, Accounts Receivable, PT. Ahsan Farma Medika Banjarmasin
ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN Hikmahwati; Rizky Amelia; Tino Kemal Fattah; Julkawait
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.563

Abstract

This study aims to analyze the level of compliance with the preparation of financial statements at the S. Parman Banjarmasin Health Center based on Permendagri No. 79 of 2018. The object of the research is the financial statements for the fiscal year 2022, which consists of seven main components: LRA, SAL, Balance Sheet, Operational Statements, Cash Flows, Equity Changes, and CaLK. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and observation. The results of the study show that the S. Parman Health Center has prepared complete financial statements and according to the set format, using an accrual basis in accordance with SAP. All reports have been prepared in a timely manner and reflect compliance with budget allocations within the RBA. In addition, accounting policies are also implemented consistently. This reflects transparency and accountability in BLUD's financial governance. The SILPA value of IDR 98,981,526 in the SAL Report shows budget efficiency. Thus, it can be concluded that the S. Parman Health Center has fulfilled the provisions in Permendagri No. 79 of 2018, as well as showing professional and accountable public financial reporting practices.
ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE IN THE BUDGET REALIZATION REPORT DPRD SECRETARIAT OF SOUTH KALIMANTAN PROVINCE Hikmahwati; Raudatul Jennah; Rizky Amelia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.176

Abstract

The Budget Realization Report presents a budget report, which shows how resources are allocated and used. This research aims to determine the performance of the expenditure budget in the budget realization report. This research was conducted at the DPRD Secretariat of Kalimantan Selatan Province. The type of research used is quantitative descriptive research. The data used is the 2019-2021 budget. The performance of the spending budget is measured using spending variance analysis, spending harmony analysis, efficiency ratios, and spending effectiveness. Then, analyze the problems that occur with the performance of the expenditure budget to produce conclusions from the results of the analysis carried out and provide suggestions. The research results show that the comparison of budget and actual expenditure using expenditure variance analysis in 2019-2021 has good budget performance because actual expenditure does not exceed the budget. If seen from the analysis of the harmony of operating expenditure, 2019 had a good performance, while in 2020 and 2021 the budget performance was not equal, because it exceeded the specified proportion. Meanwhile, the 2019-2021 capital expenditure harmony analysis performed well, because the proportion value was no more than 5-20%. The efficiency ratio for 2019-2021 shows efficiency because the expenditure criteria achieved are less than 100%. Meanwhile, the effectiveness ratio for 2019-2021 shows that it is effective because the criteria achieved are more than 100%.
ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY Hikmahwati; Alfina Damayanti; Rizky Amelia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.292

Abstract

The Tatah Mesjid Village Government is obliged to carry out reporting and accountability for the implementation of the Village APBD. The Budget Realization Report shows that the financial performance of the Tatah Mesjid Village Government, Barito Kuala Regency is running well, but the success of the budget performance that has been achieved does not necessarily fully implement the value for money principle (economic, efficient and effective) so it is necessary to measure the achievement of the Village APBD performance. This research aims to measure the financial management performance of the Tatah Mesjid Village Government, Barito Kuala Regency using the value for money concept for the 2020-2022 fiscal year. The research method uses quantitative with a descriptive approach. Data was analyzed using the concept of value for money to measure economic ratios, efficiency and effectiveness. The research results show that the financial performance of the Tatah Mesjid Village government during 2020-2022 for economic measurements consistently shows results >100% with economic criteria. The efficiency measurement for the 2021 fiscal year of 97.07% is included in the efficient criteria because it is between 90-99%, however in 2020 and 2022 the results show inefficiency because the ratio is more than 100%. Measuring the effectiveness of village funds and allocation of village funds shows effective results. However, tax and levy revenue sharing shows less effective results because the ratio is <65%.
PRICING PRACTICES BY TRADITIONAL TRADERS IN SUDIMAMPIR MARKET Hikmahwati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.585

Abstract

This study aims to examine the pricing strategies used by traders in Sudimampir Market, Banjarmasin, in response to the dynamics of traditional market competition. A qualitative descriptive approach was applied, with data collected through interviews with 40 traders selling various products such as clothing, fabric, prayer equipment, household goods, shoes, and bags. Primary data were obtained from interviews, while secondary data came from literature and relevant documents. The findings reveal that most traders set prices based on prevailing market rates or competitors’ prices to remain competitive. Around 70% of traders stated that their pricing aligns with the market price, and 97% believed that their selling prices reflect product quality. Regarding price flexibility, 41% of traders do not apply fixed pricing, 35% use set prices, and the rest adjust depending on the situation. These results indicate that pricing decisions are not solely profit-driven but also reflect adaptive strategies in response to market conditions and consumer perceptions.
Analysis of Understanding and Awareness in the Implementation of Green Accounting in Sasirangan Household Industry MSMEs in Banjarmasin Hikmahwati; Qalbiah, Nurul; Safrina, Noor
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1833

Abstract

The production of Sasirangan fabric plays an important role in creating employment opportunities and preserving local culture amid modern market changes. However, behind these economic and cultural benefits lies a serious environmental concern, particularly due to the use of chemical dyes that generate wastewater potentially harmful to the river ecosystems in Banjarmasin City. This study aims to analyze the level of understanding and awareness among household-scale Sasirangan industry actors regarding the implementation of green accounting as an effort to manage environmental impacts. This research adopts a descriptive qualitative approach with a case study design. The study involved a population of 41 small-scale Sasirangan industry actors in Banjarmasin City. The data were analyzed using an interactive analysis model consisting of data reduction, data display, and conclusion drawing/verification. The results show that most business owners and employees have limited understanding of green accounting, especially in terms of identifying and reporting environmental costs in financial statements. Although there is awareness of the environmental impact of chemical waste, concerns remain about the financial burden of managing waste or replacing harmful materials with environmentally friendly alternatives. These findings indicate a gap between environmental awareness and its practical application in business operations and financial reporting.
TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH Hikmahwati; Mursidah; Rizky Amelia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.634

Abstract

The enactment of Law Number 6 of 2014 on Villages has granted substantial autonomy to villages in managing governance, including financial and asset management, accompanied by high demands for transparency and accountability. This study aims to evaluate the financial performance of Pulau Sugara Village, Barito Kuala Regency, from 2019 to 2023 using a quantitative descriptive approach. The analysis is based on the Village Budget Realization Reports (LRA), utilizing five financial ratios: expenditure variance, expenditure growth, expenditure harmony (operational and capital), efficiency, and revenue effectiveness. Data were collected through interviews, observations, documentation, and literature studies. The findings indicate that the village's financial performance, in terms of expenditure variance, is categorized as efficient, with an average of 86.08%, indicating that actual spending was consistently below budgeted amounts. However, the expenditure growth rate was relatively low, averaging 13.40%, reflecting slow progress in financial capacity. Efficiency analysis revealed a five-year average of 92.50%, indicating a tendency toward budget inefficiency due to overspending relative to revenue. Despite efficient capital spending and low operational costs, the overall efficiency remains suboptimal. These results highlight the need for better financial planning, enhanced internal audits, and capacity building among village officials to ensure more effective and efficient village financial management.
ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY Hamza N. Aljumaili; Eko Sudarmanto; Hikmahwati; Hesty Erviani Zulaecha
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.638

Abstract

This study examines the impact of accounting risks on business sustainability amid geopolitical uncertainty in the Middle East. It aims to develop a conceptual framework that links geopolitical instability to key accounting risks namely measurement, disclosure, fraud, and non-compliance and assesses their effects on sustainability dimensions: economic, social, environmental, and governance. The research adopts a conceptual analytical methodology, relying on a comprehensive literature review of academic sources and institutional reports. It identifies how geopolitical events such as conflicts, sanctions, and regulatory shifts exacerbate accounting risks and distort financial information, undermining effective decision-making and stakeholder trust. The findings reveal that geopolitical uncertainty significantly intensifies accounting risks, leading to reduced reporting reliability, impaired governance, and weakened long-term business viability. The study highlights the mediating role of accounting information quality in either amplifying or mitigating these effects. Key recommendations include enhancing risk management systems, improving transparency through integrated reporting, strengthening governance frameworks, and tailoring accounting standards to the region’s unique geopolitical context. The study emphasizes the importance of resilient accounting practices as a foundation for sustainable business operations in volatile environments.
Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia Zuraida, Risha; Safrina, Noor; Amelia, Rizky; Hikmahwati; Julkawait; Aguilar, Mark Gabriel Wagan
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15531

Abstract

This study aims to identify and analyze the production cost budget as a control tool used to manage production costs at PT Kalimantan Concrete Engineering Banjarmasin by comparing the company’s budgeted production costs with actual production costs at the end of the period and conducting variance analysis on the deviations. This research employs a quantitative research approach. The data used in this study consist of production cost data from the company’s work plan and budget, as well as their realizations. Data collection techniques included direct case study field observations and literature review. The data analysis method applied in this study is descriptive analysis, which comprehensively describes the data obtained during the research process. The calculation methods used include variance analysis of direct material costs, direct labor cost variances (variance one, variance two, and variance three), and factory overhead cost variance (variance one). The conceptual framework of this study focuses on production cost budgeting, production costs, variance analysis, and deviation analysis (variance analysis) of direct material costs, direct labor costs, and factory overhead costs. The results of this study indicate that the production cost budget used as a production cost control tool at PT Kalimantan Concrete Engineering has not functioned optimally, as unfavorable variances are still observed. The overall cost variance in 2022 was favorable, amounting to Rp 25,782,095,189, while the overall cost variance in 2023 was unfavorable, amounting to Rp 9,383,538,032.
Perhitungan Efektivitas Dan Efisiensi Pengelolaan Dana Dana Bantuan Operasional (Bos) Di Smk Darussalam Martapura Hikmahwati; Hanafi; Amelia, Rizky
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 26 No 1 (2026): Jurnal INTEKNA, Volume 26, No. 1, Mei 2026
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SMK Darussalam Martapura selama periode 2021–2024 berdasarkan perspektif akuntansi sektor publik, khususnya dari aspek efektivitas dan efisiensi anggaran. Data penelitian bersumber dari dokumen Rencana Kegiatan dan Anggaran Sekolah (RKAS) serta Laporan Realisasi Anggaran Dana BOS. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif dengan pendekatan rasio efektivitas dan rasio efisiensi. Hasil penelitian menunjukkan bahwa tingkat efektivitas pengelolaan Dana BOS berada pada rentang 97,18%–99,9%, sehingga dapat dikategorikan efektif karena realisasi belanja mendekati anggaran yang direncanakan. Namun, dari aspek efisiensi, pengelolaan Dana BOS menunjukkan hasil yang berfluktuasi, dengan kategori kurang efisien pada tahun 2021, cukup efisien pada tahun 2023, serta efisien pada tahun 2022 dan 2024. Temuan ini mengindikasikan bahwa meskipun Dana BOS telah dikelola secara efektif, konsistensi efisiensi penggunaan anggaran masih perlu ditingkatkan. Penelitian ini memberikan implikasi praktis bagi pengelola sekolah dalam memperbaiki perencanaan dan pengendalian anggaran guna meningkatkan akuntabilitas dan kinerja keuangan sekolah
Co-Authors Aguilar, Mark Gabriel Wagan Ahmad Rizky Alfina Damayanti Aliffa Yulianti Muslimah Fattah, Tino Kemal Hamza N. Aljumaili Hanafi Hesty Erviani Zulaecha Indrianti, Windy Sharlina ISNAWATI Julkawait Julkawait Julkawait Julkawait Lea Emilia Farida Mursidah 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 Sudarmanto, Eko Widya Ais Sahla Zuraida, Risha