Claim Missing Document
Check
Articles

Found 6 Documents
Search

SMART RECOVERY ACEH MODEL: INTEGRATING EMERGENCY EDUCATION AND MSME EMPOWERMENT FOR COMMUNITY-BASED POST-DISASTER RECOVERY Intan Maulida; Lia Rista; Almunadiya; Raudhatinur; Rahmiatul Aula; Muhammad Multazam; Rifki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

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

Abstract

The flood disaster that occurred in North Aceh on November 26, 2025, significantly disrupted the social and economic conditions of affected communities, particularly in Keude Geudong Village. This study aims to examine the effectiveness of a community-based post-disaster recovery model that integrates emergency education and micro, small, and medium enterprise (MSME) empowerment. A community-based participatory approach was employed, involving two main target groups: school-aged children and MSME actors. Data were collected through observations, interviews, and program documentation, and analyzed using descriptive quantitative and qualitative methods. The results show that the social intervention successfully restored access to education, achieving over 80% participation and improving children’s learning motivation and psychosocial well-being. In the economic sector, MSMEs experienced a 40–60% increase in production capacity and a 25–35% increase in income, supported by improved financial management and digital marketing adoption. The integration of appropriate technology and continuous mentoring further enhanced program effectiveness and sustainability. This study highlights that combining social and economic interventions within a community-based framework can generate synergistic impacts and strengthen post-disaster resilience. The proposed model offers a practical and replicable approach for sustainable recovery in disaster-affected communities.
The Synergistic Role of Whistleblowing Systems and Investigative Audits as Governance Mechanisms in Regional Budget Fraud Detection Raudhatinur; Rahmiatul Aula; Almunadiya; Yusnidar; Surya Darni
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.7876

Abstract

This study examines the synergistic role of the whistleblowing system and investigative audits as governance mechanisms in detecting regional budget fraud. The persistence of fraud in regional financial management highlights the need for effective detection instruments, particularly at the level of Regional Work Units (SKPD). This research employs a quantitative approach using a census method, involving 60 respondents consisting of financial administration and accounting officers from all SKPDs in the City of Lhokseumawe. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS. The results showed that the whistleblowing system has a positive and significant effect on regional budget fraud detection, as indicated by a regression coefficient of 0.262 and a significance value of 0.000. Similarly, investigative audits have a positive and significant effect on fraud detection, with a regression coefficient of 0.484 and a significance value of 0.000. Furthermore, the simultaneous test results indicate that the whistleblowing system and investigative audits jointly have a significant effect on fraud detection. The coefficient of determination (R² = 0.524) suggests that 52.4% of the variation in fraud detection can be explained by these two governance mechanisms. These findings imply that strengthening whistleblowing systems and enhancing investigative audit practices are essential to improving fraud detection in regional budget management. This study contributes to the public sector accounting literature by emphasizing the importance of integrating reporting mechanisms with investigative oversight to support transparency, accountability, and good governance in local governments.
MARKETING STRATEGY TRAINING FOR MSMES IN LHOKSEUMAWE CITY Safwan; Yusnidar; Azhari; Almunadiya; Rahmiatul Aula; Noratul
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4325

Abstract

Many MSMEs in Lhokseumawe City still lack effective marketing management, and many women in the Family Welfare Movement (PKK) are unemployed. This demonstrates the potential for entrepreneurship development in Lhokseumawe City. The purpose of Community Service is to motivate the community to become interested in entrepreneurship by utilizing existing potential. The targets are MSMEs, unemployed housewives, and PKK women. The benefits of Community Service are expected to encourage MSMEs and housewives to become entrepreneurial, to be able to start and run businesses, and to assist the government in reducing unemployment. The methods used for implementing community service activities include training, lectures, and discussions. Community service activities will be implemented in the even semester of 2024-2025.
STRATEGY TO INCREASE COMMUNITY INCOME THROUGH DISHWASHING SOAP TRAINING IN KUALA TERUSAN VILLAGE, RIAU PROVINCE Rahmiatul Aula; Raudhatinur; Almunadiya; Intan Maulida; Yusnidar; Venna Maulida Mustika
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

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

Abstract

A strategy to increase community income through dishwashing soap training in Kuala Terusan Village, Pangkalan Kerinci District, aimed to increase community income, particularly for housewives, by utilizing dishwashing soap production as a source of additional income. The strategy for participating in this training and implementing this activity was motivated by the economic conditions of the community, which largely relies on fishing for a living, necessitating alternative businesses that could supplement family income. The strategy for participating in this dishwashing soap training included outreach, practical training in making liquid dishwashing soap, and assistance with product packaging. The results of the activity showed that the community was very enthusiastic about the information provided regarding business opportunities through dishwashing soap production. Furthermore, the community was able to understand the stages of soap production comprehensively. This activity not only provided new skills but also encouraged entrepreneurial spirit and increased public awareness of the importance of creativity in increasing household income.
THE INTEGRATION OF ESG REPORTING IN ACHIEVING SUSTAINABLE ECONOMIC DEVELOPMENT: A GLOBAL LITERATURE REVIEW Safwan; Almunadiya; Rahmiatul Aula; Raudhatinur; Mauliza Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1613

Abstract

The growing urgency of sustainable economic transformation has positioned green accounting as a vital mechanism linking corporate behavior to sustainable development. This study aims to explore how green accounting contributes to sustainable economic development through a systematic literature review (SLR) of 85 Scopus-indexed studies published between 2015 and 2024. The analysis integrates perspectives from accounting, management, and development economics to identify theoretical and practical linkages. Findings reveal that green accounting enhances sustainable economic performance by promoting environmental efficiency, resource accountability, and innovation in corporate governance (Mishra et al., 2022). However, challenges such as the absence of uniform reporting standards, limited institutional capacity, and weak regulatory enforcement hinder its full implementation, especially in developing economies (Qian et al., 2022). Furthermore, integrating green fiscal policies and ESG reporting framework strengthens the connection between corporate sustainability and macroeconomic growth (Wang & Li, 2022). This study contributes by bridging disciplinary gaps and offering a conceptual framework that positions green accounting as a catalyst for inclusive, transparent, and sustainable economic growth. It provides practical implications for policymakers and organizations aiming to align financial systems with long-term environmental and developmental goals.
DETERMINATION OF INTEREST IN USING E-WALLET IN THE ACCOUNTING INFORMATION SYSTEM IN LHOKSEUMAWE CITY Shara Amelia Putri; Almunadiya; Venna Maulida Mustika; Ismed Wijaya; Sakina Putri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

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

Abstract

The development of digital payment systems through the use of electronic wallets (e-wallets) is part of the transformation of technology-based accounting information systems. The Technology Acceptance Model (TAM) explains that perceived ease of use and perceived usefulness are the main factors influencing technology acceptance (Davis, 1989). This study aims to analyze the influence of perceived ease of use and perceived usefulness on the interest in using e-wallets as an accounting information system among the people of Lhokseumawe City. This study used a quantitative approach with a survey method of 100 respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that perceived ease of use and perceived usefulness have a positive and significant effect on interest in using e-wallets, both partially and simultaneously. This finding supports the TAM model and indicates that increased ease of use and perceived usefulness will encourage interest in using e-wallets as part of a digital accounting information system.