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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi'45 Jurnal Transformasi Administrasi Journal of Comprehensive Science JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Central Banking Law and Institutions Regress: Journal of Economics & Management TOFEDU: The Future of Education Journal Indatu Journal of Management and Accounting Jurnal Social Society Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ilmiah Ekonomi Terpadu Jejak digital: Jurnal Ilmiah Multidisiplin Share
Rimal Mahdani
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Analisis Tingkat Literasi Keuangan, Perencanaan Dan Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Teuku Umar Fira Safira; Linda Rahmazaniati; Cut Sri Firman Hastuti; Rimal Mahdani; Rina Maulina
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4226

Abstract

Industry 4.0 allows generation Z to more easily obtain information which is an important part of achieving financial goals in the modern era. Good personal financial management is another important aspect of individual welfare, several factors that can support the effectiveness of personal financial management are financial literacy and financial planning. This study aims to analyze and see how much the level of financial literacy, planning and personal financial management of students of the Faculty of Economics, Teuku Umar University. Data were collected through structured interviews with 12 students of the Faculty of Economics, Teuku Umar University with differences in age, gender, batch and study program. The results of this study indicate that students of the Faculty of Economics, Teuku Umar University already have an understanding of financial literacy, and apply it in their daily lives such as having a strong saving habit both at the bank and independently, and starting to plan long-term investments. Students are also increasingly aware of the importance of financial planning and are able to distinguish between needs and wants. Positive financial management behavior can also be seen from the habit of making budgets, not rushing when making financial decisions and preparing emergency funds. This study provides recommendations and solutions for students of the Faculty of Economics, Teuku Umar University in improving financial management.
ACEH AND THE CHALLENGE OF POVERTY EXAMINING THE ROLE OF GRDP AND HDI Soufyan, Dara Angreka; Mahdani, Rimal; Rozika, Donni; Muhyiddin, Didi; Mardiana, Mardiana; Aulia Putri, Cut Widy
Jurnal Transformasi Administrasi Vol 15 No 01 (2025): Jurnal Transformasi Administrasi
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v15i01.440

Abstract

Kemiskinan di Provinsi Aceh merupakan masalah yang kompleks dan memerlukan perhatian serius. Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB) dan Indeks Pembangunan Manusia (IPM) terhadap tingkat kemiskinan di Aceh. Menggunakan data sekunder dari Badan Pusat Statistik (BPS) periode 2019 hingga 2023, penelitian ini menerapkan metode regresi data panel untuk memahami hubungan antara PDRB, IPM, dan kemiskinan. Hasil analisis menunjukkan bahwa PDRB memiliki pengaruh positif terhadap kemiskinan, yang disebabkan oleh ketimpangan ekonomi dalam distribusi pendapatan, sementara IPM memiliki pengaruh negatif yang signifikan terhadap kemiskinan. Penelitian menyarankan agar kebijakan pembangunan di Aceh tidak hanya berfokus pada pertumbuhan ekonomi, tetapi juga pada pemerataan distribusi pendapatan, serta peningkatan investasi dalam sektor pendidikan dan kesehatan untuk meningkatkan kualitas hidup masyarakat. Pendekatan multidimensi yang mengintegrasikan pertumbuhan ekonomi dan pembangunan manusia sangat diperlukan untuk mengatasi kemiskinan secara efektif.
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11232

Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review Mahdani, Rimal; Risnafitri, Hafizhah; ., Mardiaton
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.33476

Abstract

This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies and problems. This study introduces the potential of blockchain technology to revolutionize conventional accounting processes and address persistent inefficiencies and challenges. By employing a rigorous search methodology, establishing specific criteria for selection, and conducting meticulous data analysis, this paper presents significant discoveries pertaining to the implementation of blockchain technology in the field of accounting. The results suggest an increasing fascination with the potential of blockchain technology to bring about a transformative impact on the accounting sector. The use of blockchain technology in the field of accounting encompasses several areas such as the recording of transactions, automation of accounting operations, and enhancement of auditing procedures. Application of this technology contributes to the improvement of transparency, integrity, and efficiency in financial reporting. However, for widespread adoption to occur, it is imperative to overcome many difficulties like standardisation, interoperability, scalability, legal compliance, and data protection. The study emphasizes the importance of investigating the possibilities of blockchain technology in the field of accounting to address conventional accounting obstacles. The findings of this study may be utilized by researchers to discover potential areas for further research. Additionally, practitioners can acquire valuable insights into the advantages and difficulties associated with implementing these findings.
EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Dara Angreka Soufyan; Rimal Mahdani; Hafizhah Risnafitri; Abrar Amri; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2390

Abstract

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.
Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Karyawan Almeida, Jihan Sri Ayu; Mahdani, Said; Mahdani, Rimal; Rahmazaniati, Linda; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47690

Abstract

This study aims to analyze the effect of implementing the accounting information system and internal control system on employee performance in Islamic banking. The phenomenon of system disruptions and the existence of a research gap in previous studies underlie this study. Data were collected through questionnaires distributed to 24 employees of PT Bank Syariah Indonesia, Meulaboh Branch Office, using a saturated sampling technique and analyzed using multiple linear regression. The results show that the implementation of the accounting information system has a positive and significant effect on employee performance, while the internal control system has no significant partial effect. Simultaneously, both variables have a significant effect on employee performance, with a contribution of 37 percent. These results provide practical implications for Islamic banks to prioritize system integration, user competency development, and technology-based process optimization to improve employee performance sustainability.
Pengaruh Persepsi Pemilik dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Johan Pahlawan, Kabupaten Aceh Barat Ramlah, Ramlah; Rahmazaniati, Linda; Risnafitri, Hafizhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1424

Abstract

Small and Medium Enterprises play a strategic role in national economic development through employment generation and income distribution; however, many enterprises still fail to utilize accounting information effectively due to limited accounting records and inadequate managerial awareness. This study examines the influence of owners’ perceptions and accounting knowledge on the use of accounting information among Small and Medium Enterprises in Johan Pahlawan Subdistrict, West Aceh Regency. Employing a quantitative research design, primary data were collected through structured questionnaires distributed to 88 Small and Medium Enterprise owners selected using a survey sampling technique. The data were analyzed using multiple linear regression to assess both partial and simultaneous effects of the independent variables. The findings reveal a statistically significant simultaneous influence of owners’ awareness and accounting knowledge on the use of accounting information, as indicated by a significance value of 0.000. These results demonstrate that limited accounting knowledge and negative perceptions toward accounting practices remain key barriers to effective financial information utilization among Small and Medium Enterprises. The study concludes that improving accounting literacy and reshaping owners’ perceptions are essential to enhancing financial decision-making and business sustainability, thereby supporting broader economic development objectives in the region.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi Kerja terhadap Kinerja Pegawai Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat Kabupaten Aceh Barat Tinambunan, Rumena; Rahmadani, Ika; Rahmazaniati, Linda; Risnafitri, Hafidzhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1961

Abstract

This study investigates the effect of accounting information system implementation and work motivation on employee performance at the Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat of Aceh Barat Regency. The research is motivated by the need to improve employee performance in public health institutions amid increasing demands for accountability, efficiency, and service quality. Using a quantitative research design, this study involved 39 employees as the total population and research sample. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. Instrument validity was assessed using Pearson correlation, while reliability was examined through Cronbach’s alpha. Hypothesis testing was conducted using the coefficient of determination, t-tests, and F-tests. The findings reveal that both the accounting information system and work motivation have a significant effect on employee performance, either partially or simultaneously. These results indicate that effective utilization of accounting information systems, combined with strong employee motivation, contributes substantially to improving performance in public health service organizations. The study concludes that strengthening information systems and fostering work motivation are essential strategies for enhancing employee performance and organizational effectiveness in the public sector.
Corporate Governance and Fraud Prevention in Indonesian Islamic Banks Mardiaton Mardiaton; Amru Usman; Rayyan Firdaus; Rimal Mahdani; Murni Murni
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0051

Abstract

The rapid growth of Islamic banking in Indonesia has increased the importance of strengthening governance and fraud prevention mechanisms within Islamic financial institutions. Alongside the expansion of Islamic Commercial Banks, concerns regarding fraud and deviations from Sharia principles have also become more prominent. This study aims to examine the influence of the audit committee, internal control, and Sharia compliance on fraud in Islamic Commercial Banks in Indonesia listed with the Financial Services Authority (OJK) during the 2021–2023 period. The study employs a quantitative approach using secondary data obtained from annual reports and Good Corporate Governance reports. The sample consists of 13 Islamic Commercial Banks observed over three years, resulting in 39 observational data points selected through a saturated sampling technique. Data analysis was conducted using panel data regression with EViews 12 software. The findings indicate that the audit committee has a negative and significant effect on fraud, suggesting that stronger supervisory functions contribute to reducing fraudulent practices within Islamic banking institutions. Meanwhile, internal control and Sharia compliance measured through the Profit-Sharing Ratio demonstrate positive but insignificant effects on fraud. These results imply that formal control systems and compliance indicators alone may not effectively minimize fraud risk without strong implementation, supervision, and organizational integrity. The study highlights the importance of strengthening governance quality, supervisory effectiveness, and ethical practices in supporting fraud prevention within Islamic Commercial Banks in Indonesia. ABSTRAK - Tata Kelola Perusahaan dan Pencegahan Fraud pada Bank Syariah di Indonesia. Pertumbuhan perbankan syariah di Indonesia yang terus meningkat memperkuat urgensi penerapan tata kelola yang efektif serta mekanisme pencegahan fraud pada lembaga keuangan syariah. Seiring berkembangnya Bank Umum Syariah, potensi kecurangan dan penyimpangan terhadap prinsip-prinsip syariah juga menjadi isu yang semakin relevan. Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, internal control, dan syariah compliance terhadap fraud pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2021–2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan Good Corporate Governance Bank Umum Syariah. Sampel penelitian mencakup 13 Bank Umum Syariah yang diamati selama tiga tahun, sehingga diperoleh 39 observasi penelitian dengan teknik sampel jenuh. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh negatif dan signifikan terhadap fraud, yang mengindikasikan bahwa peran pengawasan yang efektif mampu menekan tingkat kecurangan dalam perbankan syariah. Sebaliknya, internal control dan syariah compliance yang diukur melalui Profit Sharing Ratio menunjukkan pengaruh positif namun tidak signifikan terhadap fraud. Temuan ini mengisyaratkan bahwa keberadaan sistem pengendalian dan indikator kepatuhan syariah secara formal belum tentu efektif dalam menurunkan risiko fraud tanpa didukung oleh implementasi yang konsisten, pengawasan yang optimal, serta integritas organisasi. Oleh karena itu, penguatan tata kelola, efektivitas pengawasan, dan penanaman nilai etika menjadi aspek penting dalam upaya pencegahan fraud pada Bank Umum Syariah di Indonesia.
Co-Authors Abrar Amri Abrar Amri Albet Albet Alfian Anas Almeida, Jihan Sri Ayu Amru Usman Aryani, Irne Aulia Putri, Cut Widy Chairunnisa, Rizka Cut Mega Putri Cut Sri Firman Hastuti Cut Sri Firman Hastuti Cut Widy Aulia Putri Dahlia, Putri Damrus, Damrus Dara A. Soufyan Dara A. Soufyan Dewi Maya Sari Dewi Maya Sari DEWI SARTIKA Dewi Sartika Diah Tri Wahyuni Fajri Fajri Fatmayanti, Fatmayanti Fira Safira Hafizhah Risnafitri Hardia, Natasha Athira Keisha Hastuti, Cut Sri Firman HUMAM, RAIS AULIA Idroes, Ghalieb Mutig Ihsanul Fikri Ika Rahmadani Irdayani Irsan Hardi Iwan Pelita Kasim Lilis Marlina Linda Rahmazaniati mahdani, said Mardiana Mardiana Mardiaton Mardiaton Mardiaton, Mardiaton Mariani Br Berutu Mira Nurul Hikmah Mirza, Muhammad Alfin Falha Muhyiddin, Didi Murni Murni Murni Murni Mustafira, Mustafira Mutiara Shifa Nur Elisyah Nurhayati Nurhayati Putra Agung Putri, Cut Widy Aulia Putri, Mila Setia Rahmad Kurniawan Rahmadani , Ika Rahmadani, Ika RAHMAZANIATI, LINDA Ramlah Ramlah Rasyidah Rayyan Firdaus Rina Maulina Risnafitri, Hafidzhah Risnafitri, Hafizhah Rozika, Donni Sari Maulida Vonna Soufyan, Dara SOUFYAN, DARA ANGREKA Stendi, Dendi Syafrizal Syafrizal Tinambunan, Rumena Tio Devilishanti Uswatun Hasanah Utami, Resty Tamara VONNA, SARI MAULIDA Yanti , Fatma Yuliana, Desi Zari Marfit