Article Per Year (5 Year)
p-Index From 2021 - 2026
5.232
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Dampak Implementasi Realisasi Anggaran Program Kesehatan Terhadap Kepuasan Masyarakat Desa Pantai Linuh Kabupaten Tanah Laut Alfida Laila Nor; Hikmahwati; Rizky Amelia
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15619

Abstract

This study aims to analyze the impact of health program budget realization on community satisfaction with Posyandu services in Pantai Linuh Village, Tanah Laut Regency. A descriptive quantitative approach was employed involving 70 Posyandu service users selected through total sampling. Data were collected using a questionnaire developed based on the nine dimensions of the Community Satisfaction Index (CSI) regulated by the Indonesian Ministry of Administrative and Bureaucratic Reform Regulation No. 14 of 2017, supported by observations, interviews, and documentation of the 2022–2024 budget realization reports. The findings indicate that the realization of the health program budget exceeded 95% in both 2023 and 2024. However, community satisfaction was not evenly distributed across all service dimensions. The dimensions of service requirements, procedures, and service costs were rated as satisfactory, while service timeliness, service output, staff competence, staff behavior, facilities and infrastructure, and complaint handling were rated as moderately satisfactory. The novelty of this study lies in integrating village budget realization evaluation with service quality assessment through the Community Satisfaction Index in community-based health services. This study contributes to the public sector accounting and public service literature by demonstrating that the effectiveness of village health programs should be assessed not only through budget absorption but also through the quality of services perceived by beneficiaries
SALES FORECASTING MODELS AS A BASIS FOR BUDGET PREPARATION IN THE LOCAL CREATIVE INDUSTRY: A CASE STUDY OF HIKMAH SASIRANGAN MSME Hikmahwati; M. Rizki Maulana; Julkawait
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.25

Abstract

This study aims to develop a sales forecasting model as a basis for budget preparation in the local creative industry, with a case study of Hikmah Sasirangan MSME in South Kalimantan. The object of the study focuses on two main products, namely satin fabric and silk fabric, using historical sales data from 2020 to 2024. This research employs a descriptive qualitative approach combined with quantitative sales forecasting analysis to understand how forecasting results are interpreted and utilized in managerial decision-making. Data were collected through interviews, observation, and documentation, including sales records and production data. Two forecasting methods were applied, namely the Weighted Moving Average (WMA) and the Semi Average method. The results indicate that the Semi Average method produces higher sales estimates as it captures long-term linear trends, while the WMA method yields more conservative forecasts by emphasizing recent sales data. Based on the comparison, the WMA method was selected as the basis for preparing the 2025 sales budget, as it is considered more realistic and aligned with the production capacity and demand characteristics of the MSME. The findings suggest that selecting an appropriate forecasting model is crucial for improving budgeting accuracy and supporting prudent financial planning in local creative MSMEs.
Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia Risha Zuraida; Noor Safrina; Rizky Amelia; Hikmahwati; Julkawait; Mark Gabriel Wagan Aguilar
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.
Financial Capital and MSME Going Concern in Banjarmasin: The Mediating Role of Business Mentoring Hikmahwati Hikmahwati; Noor Romy Rahwani; Muhammad Ali Watoni; Mark Gabriel Wagan Aguilar
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2342

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in emerging economies, yet their sustainability is frequently constrained by limited capital access and inadequate business support. While prior studies have examined these factors separately, empirical evidence on how business mentoring mediates the relationship between capital loans and MSME going concern remains limited. This study addresses that gap by examining the direct and indirect effects of capital loans and business mentoring on MSME sustainability in Banjarmasin, Indonesia. A quantitative associative causal design was employed, with survey data collected from 92 KUR participants selected through purposive sampling. PLS-SEM was selected given the exploratory model structure, small sample size, and the need to assess measurement and structural relationships simultaneously. Findings indicate that capital loans exert a positive and significant effect on going concern (path coefficient = 0.679; p < 0.05), explaining 45.3% of its variance alongside mentoring. In contrast, business mentoring shows no significant direct or mediating effect, with a low mean score of 2.70 suggesting limited program intensity across the sample. These results are bounded to the Banjarmasin context and do not support broader causal generalizations. They nonetheless highlight the need for more structured and context-responsive mentoring programs integrated with existing capital support schemes.
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