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All Journal JURNAL ECONOMIA 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 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) International Journal of Management Science and Application Journal of Business Transformation and Strategy International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
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.
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.
An Analysis of Capital and Pricing in Supporting Business Sustainability of Traditional Market Traders in Sudimampir, Banjarmasin Hikmahwati Hikmahwati; Nabila Almaida; Naylia Nikmah
International Journal of Management Science and Application Vol. 4 No. 1 (2025): IJMSA
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v4i1.402

Abstract

This study was conducted to examine the influence of business capital and pricing on the sustainability of traders operating in Sudimampir Market, Banjarmasin. The background of the research highlights the importance of financial strength and price competitiveness as key factors in ensuring the long-term viability of small traders in traditional markets. The study aims to determine whether these two variables capital and price significantly affect business sustainability. A quantitative approach with a causal associative method was applied, involving 40 traders as respondents. Data were analysed using multiple linear regression with SPSS version 22. The results show that both business capital and price have a positive and significant effect on business sustainability. Specifically, the significance values for capital and price were 0.034 and 0.001 respectively, indicating strong statistical relevance. The coefficient of determination (R²) was 0.357, meaning 35.7% of the variation in business sustainability can be explained by the two variables. The study contributes to the field by reinforcing the role of capital and pricing strategies in sustaining micro-enterprises and offers practical insights for traders and policymakers seeking to support traditional markets.
DETERMINANTS OF TRADER REVENUE IN TRADITIONAL MARKETS: THE ROLE OF CAPITAL AND WORKING HOURS Hikmahwati; Raudatul Jannah; Putriana Salman
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.739

Abstract

This study aims to analyze the dynamics of small businesses by measuring the contribution of capital and working hours to the income of traders at Sudimampir Market in Banjarmasin. Small businesses, particularly those in the informal sector, such as traditional markets, play a crucial role in the local economy, but often face various resource constraints. This study uses a quantitative approach with multiple linear regression analysis. Data was collected through questionnaires administered to merchants active at Sudimampir Market. The results indicate that the capital variable does not significantly influence merchant income (significance value 0.725 > 0.05), while working hours have a significant influence (significance value 0.003 < 0.05). These findings reflect that, in the context of small businesses in traditional markets, business success is more determined by the amount of time merchants invest in selling than by the size of their capital. Working hours are a form of time investment that directly contributes to increased income.
Sustaining Traditional Textile Businesses: How Creative Economy Supports Sasirangan MSME in Banjarmasin Hikmahwati Hikmahwati; Nurul Mukhlisah
Jurnal Economia Vol. 22 No. 2 (2026): June 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i2.77520

Abstract

This study analyzes the effect of creative economy development on the business sustainability of Sasirangan MSMEs in Banjarmasin City. Sasirangan fabric is a cultural heritage closely associated with the local community and plays a strategic role in supporting the regional economy. This research employs an associative quantitative approach using simple linear regression analysis to examine the relationship between variables. The research variables include creative economy development and the sustainability of Sasirangan MSMEs. The results indicate that creative economy development has a significant effect on the sustainability of Sasirangan MSMEs in Banjarmasin City, although its contribution remains relatively limited, as reflected by a coefficient of determination of 11.4%. These findings suggest that strengthening the creative economy contributes to sustaining Sasirangan MSMEs; however, additional supporting factors are required to enhance its overall impact.
Co-Authors Ahmad Rizky Alfida Laila Nor Alfina Damayanti Aliffa Yulianti Muslimah Eko Sudarmanto Fattah, Tino Kemal Hamza N. Aljumaili Hesty Erviani Zulaecha Indrianti, Windy Sharlina ISNAWATI Julkawait Julkawait Julkawait Julkawait Julkawait Julkawait Lea Emilia Farida M. Rizki Maulana Mark Gabriel Wagan Aguilar Mark Gabriel Wagan Aguilar Muhammad Ali Watoni Mursidah Nabila Almaida Nadhilah, Gina Nailiya Nikmah Nailiya Nikmah Naylia Nikmah Noor Romy Rahwani Noor safrina Noor Safrina Noor Safrina Noverita Lamo Nurul Mukhlisah Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah, Nurul Paskahyati Simanjuntak, Berlianita Putriana Salman Ranti Permata Sari Raudatul Jannah Raudatul Jennah Risha Zuraida Rizky Amelia Rizky Amelia Rizky Amelia Rusman Irwansyah Rusman Irwansyah Rusman Irwansyah Safrina Sandra Iriawan, Sandra Sholihin, Yusuf Sirajudin Soehartono, Akhmad Widya Ais Sahla