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All Journal Jurnal Riset Akuntansi dan Keuangan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Penelitian Inovatif International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Pengabdian Masyarakat Inovasi KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan journal of social and economic research Jurnal Akuntansi Jurnal Cendekia Ilmiah As-Syirkah: Islamic Economic & Financial Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rahmadani Rahmadani
Politeknik Negeri Medan
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Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani, Rahmadani; Soraya, Nurhaflah; Jazuli, Muhammad Asrin; Anshor, Khairi
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat Indahwati, Rini; Simanungkalit, Erwinsyah; Rahmadani, Rahmadani; Soraya, Nurhaflah
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8317

Abstract

Penelitian ini bertujuan untuk mendukung transformasi digital pengelolaan keuangan BUMDes menuju sistem yang transparan, akuntabel, dan berkelanjutan, dengan menguatkan kontribusi BUMDes dalam pembangunan ekonomi desa. Target khusus penelitian ini adalah mengidentifikasi model pengelolaan keuangan digital yang efektif, berbasis kearifan lokal, serta menyusun rekomendasi strategis bagi BUMDes Mekar Jaya Abadi di Desa Sei Limbat dalam penguatan daya saing ekonomi berbasis digital dan berkelanjutan. Penelitian ini dilakukan secara monotahun menggunakan pendekatan deskriptif kualitatif, dengan metode studi kasus dan pengumpulan data melalui wawancara mendalam, observasi lapangan, dokumentasi, dan studi literatur. Teknik analisis menggunakan model interaktif untuk memahami secara mendalam transformasi sistem keuangan yang berlangsung. Target capaian luaran untuk tahun pelaksanaan adalah terpublikasinya artikel ilmiah pada jurnal nasional terakreditasi (luaran wajib), laporan akhir penelitian, serta adanya model sistem pelaporan keuangan digital sederhana untuk BUMDes (luaran tambahan). Kegiatan inti meliputi: (1) identifikasi dan pemetaan kondisi eksisting pengelolaan keuangan BUMDes; (2) analisis efektivitas sistem digital yang digunakan; (3) penyusunan model transformasi digital berbasis keberlanjutan; dan (4) validasi hasil dengan stakeholder lokal.
Co-Authors Affandi, Ismi Ageng Rahyan Al Amin Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Akmal Hidayat Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anriza Witi Nasution Asmalindar Asrin Jazuli, Muhammad Binti Jaafar, Rosmawati Bister Purba Dara Anisa Devi, Syahrani Dewi Anggraini Effendi S Manik, Rikwan Efni Siregar & Vivianti Novita - Elserra Siemin Ciamas Endang Kurniati Ermyna Seri Erwin Abubakar Febrianti, Riska Harahap, Annisa Oktavia Hasibuan, Raya Puspita Sari Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Marlya Fatira AK Michelle Navaya Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Napitupulu, Ilham Hidayah Nasution, Ayu Niatasya Novi Handayani Simbolon Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Nurlinda Nurlinda, Nurlinda Octa Purba Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Rika Githamala Ginting RINI INDAHWATI Riska Febrianti Safrida, Eli Salsabila, Sarah Saragih, Intan Lestari Sb, T. Nur'din Rizki Sebayang Rihat Seri, Ermyna Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sugianto Suherman, Suherman Supaino Supaino, Supaino Supriyanto Surbakti, Rudianto Suryanto Tarigan, Devanta Abraham Tasya Melati Sulaiman Tesalonika Putri Toruan, Heddy Lumban Wanda Lestari Wardayani Zuardi, Muhammad Zuhirsyan, Muhammad Zulhendry