Article Per Year (5 Year)
p-Index From 2020 - 2025
4.176
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Economics (IJEC) Postgraduate Management Journal JURSIMA West Science Accounting and Finance Jurnal Sistem Informasi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Sistem Informasi, Akuntansi dan Manajemen
Rina Malahayati
Universitas Gunung Leuser Aceh
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : International Journal of Economics (IJEC)

 1 
Financial Management Analysis of Cafe Raihan in Mbarung Village, Babussalam District, Southeast Aceh Regency Nasruddin, Nasruddin; Soefi, Roezaini; Malahayati, Rina
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1248

Abstract

This study aims to analyze the financial management practices applied at Cafe Raihan, a micro-enterprise in Mbarung Village, Babussalam District, Southeast Aceh Regency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and documentation. The results of the study indicate that financial management at Cafe Raihan is still done manually, inconsistently, and has not separated business and personal finances. Transaction recording is done simply and does not cover all aspects of business finances, while cash flow is uncontrolled due to the lack of planning and periodic reports. Cafe Raihan has also not utilized digital financial technology, and the owner's financial literacy is still limited. However, there is awareness and intention from the owner to improve financial management in the future. This study recommends the importance of financial literacy training, the use of digital recording applications, and ongoing assistance from the government or related institutions.
Computer Based Accounting System to Improve Village Fund Financial Accountability Malahayati, Rina; Hasan, Muridha; Pertiwi, Tri
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1346

Abstract

This study examines the implementation of a computer-based accounting system to enhance the accountability of village fund management in Pasir Bangun Village, Southeast Aceh. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and document analysis from August to December 2024. The results indicate that the system significantly improved financial document completeness from 58% to 92% and reduced reporting time from 47 days to 9 days. Key findings identify three critical success factors: (1) strong village leadership, (2) tiered mentoring by district government, and (3) cultural adaptation of the system through Acehnese language interface and integration with traditional village deliberation. Major challenges include limited electricity and internet infrastructure, human resource competency gaps, and resistance from older-generation village officials. The study recommends regular training funding allocations, village technology task forces, and basic infrastructure provisions as strategic measures. These findings contribute to the literature on village government digitalization by proposing an implementation model that integrates technical, social, and cultural aspects.
Co-Authors Andiansyah, Farma Aramana, Desi Barus, Irwan Irawadi Bungadira, Widya Deni Trianda Pitri Dicky Zulkarnaen Dicky Zulkarnaen, Dicky Fitri, Ardiah Hasan, Muridha Isnaini Isnaini Julianti Julianti Kasmaini KIMSEN, KIMSEN Lusi Tutur Mulia Lusiana Lusiana Marbawi, Darlis Maufira, Rila Mila Hayati Muhammad Tahir Muslim Nasruddin Nasruddin Natanael, Yunita Althin Nathanael, Yunita Althin Nurmala Nurmala Nurmala Pertiwi, Tri Purnomo, Djauhar Edi Rahmat Arfan Rahmat Arfan Rahmi Wahyuni, Rahmi Rila Maufira Rila Maufira Roezaini Soefi Sanova, Nur Khalipah Sekedang, Safei Sikedang, Safii Soefi, Roezaini Sudarmanto, Eko Tri Pertiwi Yunita Altin Natanael