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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi, Keuangan dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen
mahdani, said
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media 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. 1b (2025): AGUSTUS 2024 -JANUARI 2025
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.
Co-Authors DEWI SARTIKA Dreksi, Een Enjelina Fatmayanti Harmaini Harmaini Mahrizal Mahrizal MARLINA, LILIS Maulina, Rina Muzakir Sailal Arimi Sudarman Sudarman Yasrizal