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All Journal Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal JUEMA
Gundahara Gundahara
Universitas Gunung Leuser, Aceh
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kegiatan Bakti Sosial Dan Gotong Royong di Pemukiman Korban Banjir Bandang Kecamatan Ketambe Aceh Tenggara oleh Universitas Gunung Leuser Rila Maufira; Saddam Hasrul; Zulyadin Berutu; Lusi Tutur Mulia; Gundahara Gundahara; Farma Ardiansah; Yunita Althin; Mika Sri Wahyuni; Rina Malahayati; Nasruddin Nasruddin
Jurnal Pemberdayaan Masyarakat Vol. 3 No. 1 (2025): Desember
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v3i1.196

Abstract

The community service program conducted in Ketambe Subdistrict, Aceh Tenggara, was a rapid response to the aftermath of a flash flood that caused severe damage to residential areas and disrupted social activities. This initiative engaged university students, lecturers, and local residents to support environmental recovery and strengthen community capacity in disaster preparedness. The activities included house cleaning, removal of mud deposits, minor repairs of public facilities, environmental sanitation, distribution of logistical aid, and basic disaster mitigation education. The results show substantial positive outcomes. A total of 53 damaged houses were cleaned, community participation reached 83%, and accumulated mud levels decreased by an average of 40–70 cm across affected areas. Educational efforts also contributed to a 62% increase in residents’ knowledge regarding disaster mitigation, as measured through simple pre- and post-tests. The community responded positively, recognizing that the program not only offered immediate relief but also promoted long-term awareness of disaster preparedness. Overall, this program demonstrates that coordinated collaboration between universities and local communities can accelerate post-disaster recovery and enhance social and environmental resilience
IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN Afrizal Batubara; Rina Malahayati; Gundahara Gundahara
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v2i2.186

Abstract

This study aims to analyze the effect of the Implementation of Accrual-Based Accounting System (SA-Akrual) on Financial Transparency in Kuta Mijele Village, Southeast Aceh. The research background is driven by the demands of good governance and the substantial allocation of Village Funds, which require accountable and transparent management. The research method employed a quantitative approach with data collection through questionnaires distributed to 40 respondents comprising village officials and community leaders. Data were analyzed using simple linear regression with the help of SPSS 25. The results prove that the Implementation of SA-Akrual has a positive and significant effect on Financial Transparency, as indicated by a regression coefficient of 0.648 and a significance of 0.000. The SA-Akrual variable contributes 41.2% to explaining the variation in Financial Transparency, while the remaining 58.8% is influenced by other factors outside the model. Qualitative findings reveal that the mechanism of influence occurs through process standardization, improved information quality, and the creation of a clear audit trail. Key supporting factors include the leadership commitment of the village head and community participation. This study concludes that SA-Akrual acts as a catalyst for transparency but needs to be supported by enhanced human resource capacity and more effective information dissemination strategies. Practical recommendations are directed at the village government for ongoing training and innovation in presenting financial reports that are easily understood by the community
Co-Authors Afrizal Batubara Farma Ardiansah Lusi Tutur Mulia Mika Sri Wahyuni Nasruddin Nasruddin Rila Maufira Rina Malahayati Saddam Hasrul Yunita Althin Zulyadin Berutu