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All Journal Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan dan Perpajakan Riwayat: Educational Journal of History and Humanities PENG: Jurnal Ekonomi dan Manajemen
mahdani, said
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategi Digitalisasi dan Inovasi UMKM untuk Mendorong Pemulihan Ekonomi Lokal di Aceh Pasca Covid-19 dalam Konteks Ancaman Resesi Global Harmaini, Harmaini; Sudarman, Sudarman; Muzakir, Muzakir; Mahdani, Said
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): Juli: Development Economics and Regular Economics
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/d7mqa130

Abstract

Penelitian ini bertujuan untuk mengeksplorasi strategi utama yang dapat diadopsi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) di Aceh dalam mempercepat pemulihan ekonomi lokal pasca pandemi Covid-19, serta bagaimana strategi tersebut dapat memitigasi dampak ancaman resesi global. Metode Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas di antara berbagai strategi, termasuk digitalisasi, inovasi produk, akses pembiayaan, peningkatan kapasitas sumber daya manusia (SDM), dan penguatan jaringan pasar. Hasil analisis menunjukkan bahwa digitalisasi menjadi prioritas utama karena potensinya dalam memperluas jangkauan pasar dan meningkatkan efisiensi operasional UMKM. Inovasi produk serta kemudahan akses terhadap pembiayaan mikro juga dinilai penting untuk mendukung keberlanjutan dan pertumbuhan UMKM di Aceh. Penelitian ini memberikan rekomendasi kebijakan yang dapat memperkuat daya tahan UMKM terhadap guncangan ekonomi global pasca pandemi Covid-19, serta mengidentifikasi peran strategis yang harus dimainkan oleh pemerintah daerah dan sektor swasta dalam mendorong implementasi strategi-strategi tersebut.
Peran Kompetensi Sumber Daya Manusia dalam Mempengaruhi Determinan Kualitas Laporan Keuangan Pemerintah Daerah Dreksi, Een; Sartika, Dewi; Maulina, Rina; Mahdani, Said
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2162

Abstract

This research aims to analyze the influence of the internal control system and the use of information technology on the quality of the South Aceh regional government's financial reports, with human resource competency as a moderating variable. The population in this study were all Regional Apparatus Organizations (OPD’s) in South Aceh Regency totaling 56 OPDs. Sample selection used a simple random sampling method, and a final sample of 36 OPDs was obtained. The results of the research show that the Internal Control System has a significant effect on the quality of the financial reports of the Regional Government of South Aceh Regency, while the use of information technology does not show a significant effect on the quality of these financial reports. Human resource competency does not moderate the relationship between the internal control system and the quality of the financial reports of the Regional Government of South Aceh Regency. Human resource competency is able to moderate the relationship between the use of Information Technology and the Quality of Financial Reports of the Regional Government of South Aceh Regency.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian intern dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah Aceh Selatan, dengan kompetensi sumber daya manusia sebagai variabel moderasi. Populasi pada penelitian ini adalah seluruh Organisasi Perangkat Daerah (OPD) yang ada di Kabupaten Aceh Selatan sebanyak 56 OPD. Pemilihan sampel dengan menggunakan metode simple random sampling, dan diperoleh sampel akhir sebanyak 36 OPD. Hasil penelitian menunjukkan bahwa, Sistem Pengendalian Intern berpengaruh signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Aceh Selatan, sementara pemanfaatan teknologi informasi tidak menunjukkan pengaruh signifikan terhadap kualitas laporan keuangan tersebut. Kompetensi sumber daya manusia tidak memoderasi hubungan antara sistem pengendalian intern dan kualitas laporan keuangan Pemerintah Daerah Kabupaten Aceh Selatan. Kompetensi sumber daya manusia mampu memoderasi hubungan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Aceh Selatan.
An Integrative Model of Digital Financial Inclusion in Indonesia: The Role of Financial Literacy, Fintech Adoption, and The Use of Open Finance Yasrizal, Yasrizal; Mahdani, Said; Mahrizal, Mahrizal; Arimi, Sailal
Jurnal Ilmiah Teunuleh Vol. 6 No. 2 (2025): Jurnal Ilmiah Teunuleh
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v6i2.210

Abstract

Digital financial inclusion has emerged as a strategic pathway to ensure that all segments of society—including those in remote areas—can access financial services fairly and easily. Despite the rapid growth of financial technology and increasing internet penetration, significant barriers still hinder the optimal use of digital financial services. This study develops an integrative model based on a systematic literature review of reputable international publications over the past decade, aiming to explore how financial literacy, attitudes toward technology, risk perception, and trust shape individuals’ decisions to adopt fintech services. The findings reveal that financial literacy not only drives fintech adoption but also enhances the quality of digital financial service usage. Meanwhile, risk perception remains a major barrier, whereas trust and positive attitudes toward technology act as key enablers. Fintech adoption serves as a crucial bridge toward broader financial inclusion, with open finance further strengthening this relationship by enabling more personalized, efficient, and integrated financial services. The study recommends strengthening digital financial literacy programs, enhancing consumer protection frameworks, and accelerating the development of open finance regulations as critical steps toward a safer, fairer, and more inclusive digital financial ecosystem in Indonesia.
Pengaruh Anggaran Berbasis Kinerja, Budaya Organisasi, dan Disiplin Pegawai terhadap Kinerja Aparatur Pemerintah Dinas Sosial Kabupaten Aceh Barat Enjelina; Marlina, Lilis; Mahdani, Said; Fatmayanti; Sartika, Dewi
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4114

Abstract

This study aims to analyze the influence of performance-based budgeting, organizational culture, and employee discipline on the performance of government apparatus at the Social Service Office of West Aceh Regency. The research employed a quantitative approach using a survey method and questionnaire data collection from 42 respondents. The results of multiple linear regression analysis show that organizational culture and employee discipline have a positive and significant effect on apparatus performance, with t-values of 4.535 (p = 0.000) and 2.217 (p = 0.033), respectively. In contrast, performance-based budgeting does not have a significant effect (t = 0.239; p = 0.813). Simultaneously, all three independent variables significantly affect the performance of government apparatus (F = 19.502; p < 0.001), with an adjusted R² value of 0.575. These findings indicate that organizational culture and discipline are the main determinants of government performance at the Social Service Office of West Aceh Regency.
The Effect of Other Comprehensive Income Measurement, Free Cash Flow and Audit Tenure on Earnings Management Munauwarah; sri firman hastuti, Cut; Mahdani, Said
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2691

Abstract

This study evaluates the impact of other comprehensive income, free cash flow, and audit tenure on earnings management in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange. The study population consists of 30 companies, with a sample of 16 companies that consistently published financial statements from 2019 to 2023. The data analysis method used is multiple linear regression, with the assistance of SPSS version 29. The results of the study show that the variables of other comprehensive income and audit tenure do not have a significant effect on earnings management. On the other hand, free cash flow is found to have a significant effect on earnings management. These findings provide insights for companies and related parties to pay more attention to free cash flow as an important indicator in managing earnings. The conclusion of this study indicates that free cash flow plays a more critical role in influencing earnings management compared to other comprehensive income and audit tenure.
Pengaruh Distribusi Penyaluran Kredit Usaha Rakyat (KUR) Terhadap Kinerja Usaha Micro Kecil Dan Menengah di Kabupaten Aceh Barat Daya Puspita, Shinta Echa; Mahdani, Said
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7804

Abstract

Tujuan penelitian ini adalah untuk melakukan evaluasi yang mendalam terhadap dampak sebenarnya program Kredit Usaha Rakyat (KUR) terhadap pertumbuhan dan kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Aceh Barat Daya, sebuah daerah yang saat ini menyaksikan pertumbuhan pesat sektor UMKM, terutama dengan implementasi program KUR. Penelitian ini mengambil pendekatan kuantitatif untuk mengukur pengaruh distribusi penyaluran KUR terhadap kinerja UMKM di Aceh Barat Daya dengan sampel sebanyak 30 responden. Metode regresi linier sederhana digunakan untuk menganalisis data yang dikumpulkan. Hasil pengujian menggunakan regresi linear sederhana menunjukkan adanya dampak positif dari distribusi KUR terhadap pertumbuhan dan perkembangan UMKM. Hasil koefisien sebesar 0.475 menunjukkan adanya perubahan dalam kinerja UMKM seiring dengan tingkat distribusi penyaluran KUR. Signifikansi (Sig) sebesar 0.002 < 0.05 mengindikasikan seberapa besar perubahan dalam kinerja UMKM yang terkait dengan pendistribusian penyaluran KUR. Penelitian ini tidak hanya memberikan pemahaman mendalam tentang dampak program KUR secara keseluruhan, tetapi juga memberikan arah bagi perumusan kebijakan dan strategi pengembangan yang lebih efektif untuk mendukung pertumbuhan berkelanjutan sektor UMKM di tingkat regional.
Peran Pendidikan dan Keterampilan dalam Meningkatkan Kualitas Hidup di Pedesaan Kabupaten Nagan Raya Harmaini, Harmaini; Arimi, Sailal; Mahdani, Said; Muzakir, Muzakir; Sudarman, Sudarman; Rozi, Anhar
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50117

Abstract

This paper aims to examine the role of education and skills in improving the quality of life in rural areas, with the research area in Nagan Raya Regency and focusing on rural areas in Darul Makmur District. This is in accordance with the ideals of the Indonesian government, namely building Indonesia from the periphery through strengthening villages within the framework of the Unitary State of the Republic of Indonesia (NKRI). The writing method uses observation and data analysis methods. The conclusion is that the quality of life of rural communities in Darul Makmur District will improve if several important aspects are met, namely accessibility, curriculum relevance, direct community involvement, and the use of information and communication technology (ICT) as a key component. This includes building new schools, providing educational transportation, and training local teachers. The curriculum must also be tailored to the needs and potential of rural communities, such as agriculture, animal husbandry, and local crafts, thus opening up opportunities for them to develop skills relevant to the job market. Quality education for rural communities creates a strong foundation for sustainable and inclusive development, where every individual has an equal opportunity to thrive and contribute to the common good.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 Maulida, Maulida; Rahmazaniati, Linda; Vonna, Sari Maulida; Mahdani, Said; Fatmayanti, Fatmayanti
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.432

Abstract

This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
Co-Authors DEWI SARTIKA Dreksi, Een Enjelina Fatmayanti Fatmayanti, Fatmayanti Harmaini Harmaini Mahrizal Mahrizal MARLINA, LILIS Maulida, Maulida Maulina, Rina Munauwarah Muzakir Puspita, Shinta Echa RAHMAZANIATI, LINDA Rozi, Anhar Sailal Arimi sri firman hastuti, Cut Sudarman Sudarman VONNA, SARI MAULIDA Yasrizal