Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Bakti Akademisi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ikhyanuddin
Universitas Malikussaleh
Economics, Econometrics & Finance

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Student Volunteers, Post-Flood Recovery, Psychosocial Support, Community Engagement, School Rehabilitation Psychosocial Support and Student Volunteer Action in Post-Flood Recovery in Samudra Subdistrict, North Aceh Regency mardiaton Mardiaton; Nur Afni Yunita; sri mulyati; hilmi; Ikhyanuddin; Nur Elisyah; Yashifa Aulia; Siti Nazila Azizi
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 2 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v3i2.1137

Abstract

The flood disaster in Samudra Subdistrict, North Aceh Regency, caused significant disruption to social, educational, and psychological conditions within the affected communities. This Student Creativity Program (PKM) was designed to provide humanitarian assistance through the active involvement of student volunteers in three key activities: cleaning school facilities, distributing basic food supplies, and delivering psychosocial support to children and families. The implementation was carried out collaboratively with schools, village authorities, and local residents to ensure the effectiveness of the interventions. The outcomes demonstrated improved school readiness and cleanliness, fulfillment of basic needs through food distribution, and enhanced emotional resilience among survivors through psychosocial assistance. This PKM highlights the crucial role of student volunteers as agents of social change, contributing to post-disaster recovery through a multidimensional approach that integrates educational, social, and psychological support.
THE INFLUENCE OF FINANCIAL KNOWLEDGE ON FINANCIAL BEHAVIOR IN GENERATION Z WITH SELF-EFFICACY AND FINANCIAL ATTITUDE AS MEDIATORS Hendra Raza; Suhendri; Ikhyanuddin; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.166

Abstract

This research aims to explore the influence of financial knowledge on financial behavior in Generation Z by considering the mediating role of self-efficacy and financial attitudes. Generation Z is a young generation who grew up in the era of digital technology and has a big influence on the future economy. Financial knowledge is an important key in understanding how Generation Z manages their own finances. The research results show that financial knowledge has no effect on financial behavior. In addition, self-efficacy and financial attitudes also positively mediate the relationship between financial knowledge and financial behavior, indicating that Generation Z who have high self-confidence in managing finances tend to have better financial behavior and emphasize the importance of positive attitudes towards finance in forming wise behavior in financial management
Digital Management Accounting And Cost Transparency In Palm Oil Plantations: A Conceptual Framework From A Systematic Literature Review Hilmi; Lilis Puspitawati; Muhammad Haykal; Ikhyanuddin; Murhaban
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5183

Abstract

Palm oil plantations require cost information that is timely, traceable, and comparable across dispersed estate, logistics, and mill operations. This study develops a practice-oriented framework linking Digital Management Accounting (DMA), cost transparency, and plantation performance. A PRISMA 2020-guided Systematic Literature Review was conducted for publications from 2021–2025. Four thematic search strings yielded 25 records, 23 after deduplication; 11 studies met the inclusion criteria after title–abstract and full-text screening. The synthesis identifies four DMA capability groups: integrated digital cost systems, digital cost-driver tracing, analytics and variance dashboards, and digital audit trails with data governance. Cost transparency is operationalized through five measurable dimensions: timeliness, granularity, traceability, verifiability, and comparability. The proposed model positions cost transparency as the mechanism through which DMA can strengthen decision quality, variance control, and cost-efficiency performance, while digital maturity and operational complexity are identified as boundary conditions for future empirical testing. The study contributes a sector-specific taxonomy, operational indicators, and testable propositions for digital cost governance in palm oil plantations.   Keywords: Digital Management Accounting; Cost Transparency; Palm Oil Plantations; Cost Governance; Systematic Literature Review.
Co-Authors Andi Aris Mattunruang Eva Yuniarti Utami Fajriani Azis Fatma Sarie Hendra A Hilmi Hilmi Lilis Puspitawati Mardiaton Mardiaton Muhammad Haykal Murhaban Nur Elisyah Rico Nur Ilham Siti Nazila Azizi Sri Mulyati Suhendri Yashifa Aulia