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Julkawait
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SOSIALISASI PENGELOLAAN PERSEDIAAN MELALUI PENDEKATAN METODE FIRST IN FIRST OUT BAGI UMKM BANJARMASIN DI MASA PANDEMI COVID 19 Julkawait; Sahla, Widya Ais; Hikmahwati
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1261

Abstract

Pandemic Covid-19 berdampak pada penurunan penjualan UMKM di Indonesia secara umum tidak terkecuali pelaku UMKM Retail Banjarmasin, menurunnya penjualan akan sangat berdampak menumpuknya persediaan. Menumpukan persediaan mengakibatkan ada beberapa persediaan yang rusak, khusus untuk bahan makanan yang batas kadaluarsanya telah lewat pada akhirnya tidak bisa lagi dijual kepada konsumen. Kurangnya pemahaman bagaimana pengelolaan persediaan yang baik membuat pelaku UMKM mengelola persediaannya dengan apa adanya. Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para UMKM di Banjarmasin mengenai pengelolaan persediaan barang dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Metode yang akan digunakan adalah bimbingan secara langsung oleh kami sebagai dosen Prodi D3 Akuntansi Politeknik Negeri Banjarmasin dengan berdiskusi dan latihan/praktik di beberapa tempat pelaku UMKM bagaimana melakukan perhitungan persediaan. Melalui pengabdian ini kami mencoba melakukan transfer ilmu kepada masyarakat pelaku usaha UMKM pedagang retail Banjarmasin yang ada di sekitar Pasar Hanyar dan Kelayan B, bagaimana pengelolaan persediaan barang dagangan dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama). Luaran yang direncanakan dalam usulan pengabdian masyarakat ini publikasi di Jurnal Implementation and Action (IMPACT) Poliban 2022. Kata Kunci : Persediaan, metode First In First Out, UMKM Retail Banjarmasin.
PANDUAN PRAKTIS PERHITUNGAN ANGGARAN KAS USAHA MIKRO Hikmahwati; Rizky, Ahmad; Julkawait
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 24 No 1 (2024): Jurnal INTEKNA, Volume 24, No. 1, Mei 2024
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Penyusunan anggaran kas oleh manajemen sangatlah penting sebab dalam kegiatan operasional perusahaan tentunya akan selalu membutuhkan kas. Dengan adanya anggaran kas maka perusahaan bisa mengontrol pemasukan kas serta pengeluaran kas yang mana terdapat semua biaya -biaya yang dikeluarkan oleh perusahaan. Toko Sumber Buah Segar HSB Banjarmasin terdapat masalah dalam ketersediaan kas karena adanya kesalahan dalam membaca minat pasar terhadap jenis buah seperti, sunkis, lemon, dan apel greensmith, sebagai akibatnya terjadi kelebihan stock pada 3 jenis buah tersebut. Salah satu faktor karena pengelola usaha tidak menyelenggarakan penyusunan anggaran kas, sehingga perusahaan tidak mengetahui kapan mengalami kekurangan atau kelebihan uang tunai (kas). Penelitian ini bertujuan untuk mengetahui perhitungan anggaran kas pada Toko Sumber Buah Segar HSB Banjarmasin tahun 2023. Penelitian ini menggunakan metode observasi, wawancara, dan dokumentasi. Berdasarkan hasil penghitungan perkiraan kas yang didapatkan untuk tahun 2023 sebesar Rp. 417.860.000. Perkiraan saldo kas yang tersedia adalah sebesar Rp 817.860.000, pengeluaran kas untuk tahun 2023 adalah Rp. 384.539.980, sehingga selisih kas yang didapatkan untuk akhir tahun 2023 adalah Rp 433.320.020. Panduan praktis perhitungan perencanaan kas tidak hanya merupakan alat administratif, tetapi juga instrumen vital untuk menjaga kelangsungan dan pertumbuhan usaha
Effectiveness of Village Fund Allocation Management (Add) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020 Noverita Lamo; Hikmahwati; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1343

Abstract

This study aims to determine the effectiveness of the management of Village Fund Allocation (ADD) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020. The type of research used is qualitative research with a descriptive approach with data collection methods through interviews and documentation. The results showed that village financial management in the Loce Village Government has carried out management activities, namely planning, implementation, administration, reporting, and accountability activities based on the guidelines of the Minister of Home Affairs Regulation Number 20 of 2018. The overall level of effectiveness of village fund allocation management in 2017-2020 was in the effective category. The level of effectiveness in 2017 and 2018 was 100%, in 2019 it was 93%, and in 2020 it was 99%
Penentuan Harga Pokok Produksi Minuman Pada Kedai Kopi Social Samarinda Paulina, Debby; Salman, Putriana; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1470

Abstract

The purpose of this study is to calculate the cost of goods manufactured of beverages at the Kedai Kopi Social Samarinda using the full costing method. The problem in this study is that the cost of goods manufactured calculated by the company is still not correct. The research method used is a qualitative method with data analysis techniques, namely quantitative descriptive and the samples used are 5 best-selling product variants. The results of the study show that the calculation of the cost of goods manufactured using the full costing method has a greater value than the company's calculation, because the company does not calculate production costs in detail, so that the profit earned tends to be greater. The implication of this research is that the company can calculate the cost of goods manufactured correctly, so that it can generate maximum profit.
Analisis Kinerja Pajak Reklame Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Hulu Sungai Tengah Provinsi Kalimantan Selatan Nafis, Muhammad; Safrina, Noor; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.1400

Abstract

Advertising tax is a very potential source of regional income. The increase in the number of billboard installations in Hulu Sungai Tengah Regency has not been matched by strict supervision from the Government due to the detection of many cases of irregularities and fraud occurring in the field in the installation of billboards. This research aims to measure the performance of advertising taxes in Hulu Sungai Tengah Regency. The methods used are the collection ratio and the tax growth rate ratio. The results of this research show that the results of calculating advertising tax performance use ratios of average collection is 82.83% with the criteria being ineffective in achieving tax performance. Meanwhile, analysis of tax performance using the calculation of the tax growth rate ratio shows that the percentage of advertising tax performance has not succeeded in achieving performance
Akuntansi Pameran Seni Rupa (Kajian Pengembangan Ekonomi Kreatif Berbasis Seni Budaya Di Kota Banjarmasin) Nikmah, Nailiya; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14723

Abstract

Fine art is one part of the arts and culture-based creative economy. To showcase their creations, artists often display their works in exhibitions organized to attract a diverse audience and allow them to appreciate the exhibited pieces. From an industrial management perspective, art exhibitions, with their various objectives and the involvement of multiple stakeholders, require accounting as an informative and diplomatic tool for making accountable decisions in the management of fine art exhibitions. This study employs a qualitative research approach, focusing on artists who organize fine art exhibitions in Banjarmasin. The findings reveal that fine art exhibitions in Banjarmasin have considerable potential to contribute to the development of the creative economy. However, they require more robust management, particularly in the area of accounting.
Penyuluhan Pengelolaan Keuangan Keluarga Anggota Kelompok Tani "Sido Dadi" Desa Puntik Tengah, Kecamatan Mandastana, Kabupaten Barito Kuala Julkawait; Mukhlisah, Nurul; Nikmah, Nailiya
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 1 (2025): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v6i1.1128

Abstract

This community service was carried out to improve the financial literacy of the "Sido Dadi" Farmer Group members in Puntik Tengah Village, Mandastana District, Barito Kuala Regency. The main problem partners face is the low understanding of family financial management, especially in financial recording and budgeting, as well as irregular income. The purpose of this community service activity is to improve the financial literacy of members of the "Sido Dadi" Farmer Group so that they can better manage family income and expenses. Equipping participants with practical skills in making a family budget and managing income fluctuations. As well as teaching the importance of saving and investing for the future, so that families have adequate financial reserves. Counseling and mentoring activities are carried out through lecture methods, budgeting simulations, and implementation assistance in the field. The results of counseling and mentoring in family financial management, participants showed a significant increase in understanding of the principles of financial management, such as budgeting, recording expenses, and income, and the importance of saving and investing.
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.
Financial Distress Prediction in Indonesian Infrastructure Companies Using the Cox Proportional Hazard Model Mukhlisah, Nurul; Nikmah, Nailiya; Julkawait
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 5 No. 2 (2025): IJRVOCAS - August
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v5i2.452

Abstract

This study investigates the determinants of financial distress in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 using survival analysis with the Cox proportional hazard model. The analysis focuses on five firm-level indicators: leverage, profitability, firm size, free cash flow, and sales growth. Survival time until financial distress and event status were constructed to enable longitudinal modeling. Descriptive statistics, Kaplan–Meier estimation, and log-rank tests were employed to explore group differences in survival probabilities, followed by Cox regression to identify key predictors. The results demonstrate that leverage and free cash flow are the most significant determinants of financial distress. A one-standard-deviation increase in leverage raises the hazard by more than twenty-five times, while higher free cash flow reduces the hazard to about 39% of its baseline. Profitability, firm size, and sales growth do not exhibit statistically significant effects. These findings emphasize the dual role of debt burden and liquidity as critical drivers of financial resilience in capital-intensive infrastructure firms. The study provides practical implications for different stakeholders. For managers, it highlights the need to strengthen liquidity management and avoid excessive debt dependence. For investors, leverage and free cash flow indicators serve as reliable early warning signals of potential distress. For regulators, the results underline the importance of monitoring firm-level liquidity and leverage alongside traditional solvency measures to safeguard sectoral stability.
Penentuan Harga Pokok Produksi Minuman Pada Kedai Kopi Social Samarinda Paulina, Debby; Salman, Putriana; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1470

Abstract

The purpose of this study is to calculate the cost of goods manufactured of beverages at the Kedai Kopi Social Samarinda using the full costing method. The problem in this study is that the cost of goods manufactured calculated by the company is still not correct. The research method used is a qualitative method with data analysis techniques, namely quantitative descriptive and the samples used are 5 best-selling product variants. The results of the study show that the calculation of the cost of goods manufactured using the full costing method has a greater value than the company's calculation, because the company does not calculate production costs in detail, so that the profit earned tends to be greater. The implication of this research is that the company can calculate the cost of goods manufactured correctly, so that it can generate maximum profit.
Co-Authors Ahmad Rizky Fattah, Tino Kemal Hikmahwati Nafis, Muhammad Nailiya Nikmah Noor Safrina Noverita Lamo Nurul Mukhlisah, Nurul Paulina, Debby Putriana Salman Rizky Amelia Widya Ais Sahla