Winda Rahmadhani
Accounting, Universitas Samudra

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ANALYSIS OF THE IMPACT OF FLASH FLOODS AND INFLATION ON SUSTAINABLE DEVELOPMENT GOAL 8 (SDG 8) IN LANGSA CITY Haprila Putri Giantama; Muhammad Daffa Z; Winda Rahmadhani; Karmila Br Tarigan
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1076

Abstract

Flash floods and inflation may emerge as serious obstacles to achieving Sustainable Development Goal 8 (SDG 8), Decent Work and Economic Growth, since each disrupts economic activity and job opportunities while eroding household earnings and the ability to buy goods and services. This research investigates how Flash Floods and Inflation affect advancement toward SDG 8 in Langsa City. A quantitative survey approach was applied, distributing questionnaires to 100 respondents residing in Langsa City. The data were processed with SPSS 26 through descriptive statistics, validity and reliability checks, classical assumption testing, multiple linear regression, partial t-tests, an F-test, and the coefficient of determination. The results indicate that Flash Floods exert a positive and significant influence on SDG 8 (regression coefficient = 0.516; t = 4.109; significance < 0.001), while Inflation likewise demonstrates a positive and significant influence (regression coefficient = 0.223; t = 2.500; significance = 0.014). Taken together, both variables significantly affect SDG 8, as shown by an F-value of 14.984 and a significance level under 0.001. An R² of 0.266 reveals that Flash Floods and Inflation jointly account for 26.6% of the variance in SDG 8, whereas the remaining 73.4% is attributable to factors not included in the model. The study concludes that disaster-related circumstances and inflationary pressure are key factors associated with the attainment of SDG 8 in Langsa City.