Article Per Year (5 Year)
p-Index From 2021 - 2026
4.108
P-Index
This Author published in this journals
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

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Penerapan Sistem Informasi Pemerintah Daerah: Efisiensi Pengelolaan Keuangan Daerah (Studi Kasus Badan Pengelolaan Keuangan Daerah Kabupaten Nagan Raya) Mira Nurul Hikmah; Rimal Mahdani; Syafrizal Syafrizal
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1145

Abstract

Urgensi penelitian ini terletak pada kebutuhan mendesak untuk memastikan penerapan sistem informasi pemerintah daerah mampu meningkatkan efisiensi, akurasi, dan transparansi pengelolaan keuangan daerah guna mendukung tata kelola pemerintahan yang akuntabel di badan pengelolaan keuangan daerah kabupaten Nagan Raya. Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi pemerintah daerah (SIPD) serta kontribusinya terhadap efisiensi pengelolaan keuangan daerah pada (BPKD) Kabupaten Nagan Raya. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, dan dokumentasi. Informan penelitian ini adalah pihak-pihak di lingkungan badan pengelolaan keuangan daerah (BPKD) Kabupaten Nagan Raya yang terlibat secara langsung dalam proses pengelolaan keuangan daerah. Mencakup Kepala BPKD sebagai pengambil kebijakan strategis dalam pengelolaan keuangan daerah, Sekretaris BPKD yang berperan dalam koordinasi administratif dan teknis penerapan sistem, serta kepala bidang dan kepala subbidang yang membidangi perencanaan anggaran, penata usahaan keuangan, dan akuntansi pelaporan. Selain itu, operator atau staf teknis SIPD. Analisis penerapan SIPD dilakukan menggunakan teori implementasi kebijakan Van Meter dan Van Horn, sedangkan efisiensi pengelolaan keuangan daerah dianalisis berdasarkan teori efisiensi Max Weber. Hasil penelitian menunjukkan bahwa penerapan SIPD di BPKD Kabupaten Nagan Raya telah dilaksanakan, namun belum sepenuhnya optimal. Penerapan SIPD memberikan kontribusi positif terhadap efisiensi pengelolaan keuangan daerah, khususnya dalam meningkatkan ketepatan waktu pelaporan, akurasi dan transparansi data keuangan, serta mengurangi kesalahan pencatatan. Namun demikian, masih terdapat beberapa kendala dalam penerapan SIPD, antara lain keterbatasan kompetensi sumber daya manusia, infrastruktur teknologi informasi yang belum memadai, serta kurangnya pelatihan yang berkelanjutan. Oleh karena itu, diperlukan peningkatan kualitas sumber daya manusia dan penguatan sarana pendukung agar penerapan SIPD dapat berjalan lebih optimal dalam mendukung efisiensi pengelolaan keuangan daerah. Secara keseluruhan, optimalisasi SIPD melalui peningkatan kompetensi SDM dan infrastruktur teknologi menjadi kunci penting untuk mewujudkan pengelolaan keuangan daerah yang efisien, transparan, dan akuntabel berkelanjutan.
Pengaruh Total Quality Management dan Kompetensi Manajerial Terhadap Kinerja Manajerial: Studi Empiris pada Pelaku UMKM di Kabupaten Aceh Barat Daya Albet Albet; Cut Widy Aulia Putri; Rimal Mahdani; Sari Maulida Vonna; Ika Rahmadani
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3949

Abstract

Kinerja manajerial pelaku UMKM di Kabupaten Aceh Barat Daya masih rendah akibat lemahnya kualitas SDM, kurangnya inovasi, dan pengelolaan usaha yang tradisional. Penelitian ini bertujuan menganalisis pengaruh Total Quality Management (TQM) dan kompetensi manajerial terhadap kinerja manajerial UMKM. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data dikumpulkan melalui kuesioner kepada 73 pelaku UMKM sektor sembako dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa TQM dan kompetensi manajerial berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kinerja manajerial. Hal ini menunjukkan bahwa penerapan TQM dan peningkatan kompetensi manajerial penting untuk memperkuat daya saing dan efektivitas pengelolaan UMKM di Aceh Barat Daya.
Pengaruh Kinerja Keuangan Terhadap Keberlangsungan UMKM di Kabupaten Nagan Raya Nurhayati Nurhayati; Lilis Marlina; Dewi Sartika; Rimal Mahdani
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8q7rc793

Abstract

This study aims to examine the effect of financial performance on the sustainability of MSMEs in Nagan Raya Regency. MSMEs play an important role in the economy of Indonesia and Aceh; however, they still face major challenges in financial management and financial literacy. This condition is also found in Nagan Raya Regency. Therefore, this study analyzes the influence of financial performance on the sustainability of MSMEs in Nagan Raya Regency. The research employs a quantitative method. The sample consists of 99 MSME actors in Nagan Raya Regency. Data analysis techniques include instrument testing such as validity and reliability tests, simple linear regression analysis, normality testing, hypothesis testing using the t-test, and the coefficient of determination test. The results show that financial performance has a significant effect on the sustainability of MSMEs in Nagan Raya Regency. The positive regression coefficient is 0.722, with a calculated t-value of 8.587, which is greater than the t-table value (1,984), and a significance level of 0.000 (< 0.05). The t-test results further confirm that financial performance partially has a significant effect on MSME sustainability. Thus, it can be concluded that MSMEs with good financial management tend to be more sustainable and capable of long-term growth.
Faktor-Faktor yang Mempengaruhi Alokasi Belanja Pendidikan pada Dinas Pendidikan Aceh Jaya Zari Marfit; Dewi Sartika; Rimal Mahdani; Cut Sri Firman Hastuti
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fhwqpr43

Abstract

This study aims to analyze the factors influencing the allocation of education expenditure at the Education Office of Aceh Jaya Regency. In Indonesia, regional governments are required to allocate at least 20% of the Regional Revenue and Expenditure Budget (APBD) to education, excluding educators’ salaries and official education expenses, to improve access to and the quality of education. Aceh Jaya Regency depends heavily on intergovernmental transfers, including the Aceh Special Autonomy Fund (DOK), the Special Allocation Fund (DAK), and the General Allocation Fund (DAU), whose fluctuations may affect education budget allocation. This study employs a descriptive quantitative approach using secondary data obtained from the budget realization reports of the Education Office for the 2010–2024 fiscal years. Data were analyzed using multiple linear regression. The findings indicate that, partially, the Aceh Special Autonomy Fund (DOK), the Special Allocation Fund (DAK), and the General Allocation Fund (DAU) each have a significant effect on the allocation of education expenditure. Simultaneously, these three funding sources have a positive and significant influence on education expenditure allocation, with significance values below 0.05. Therefore, the study concludes that DOK, DAK, and DAU jointly play an important role in determining education expenditure allocation in Aceh Jaya Regency, supporting the acceptance of the proposed hypothesis (H4).  
Blockchain and AI in Combating Financial Corruption: A Systematic Literature Review Rimal Mahdani; Dara A. Soufyan; Rimal Mahdani; Dara A. Soufyan
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.412

Abstract

Corruption in the financial sector threatens economic stability, resource allocation, and public trust. This study explores how blockchain and artificial intelligence (AI) can combat this corruption. Using a systematic literature review (SLR) guided by the PRISMA methodology, we analysed articles from 2020 to 2024. Findings show that blockchain enhances transparency through immutable, decentralised ledgers, while AI improves fraud detection through realtime anomaly detection and predictive analytics. Case studies reveal successful applications, such as greater accountability in public procurement and enhanced fraud detection in banking. However, adoption of these technologies faces challenges, including scalability, regulatory hurdles, and data privacy concerns. Integrating blockchain and AI into financial institutions’ operations can strengthen existing anti-corruption measures, boosting transparency and accountability. Yet, this study is limited by the technologies’ early development stage and the shifting regulatory environment. Future research should address barriers to unlocking the full potential of AI and blockchain to build a more equitable financial system.
Blockchain and AI in Combating Financial Corruption: A Systematic Literature Review Rimal Mahdani; Dara A. Soufyan; Rimal Mahdani; Dara A. Soufyan
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.412

Abstract

Corruption in the financial sector threatens economic stability, resource allocation, and public trust. This study explores how blockchain and artificial intelligence (AI) can combat this corruption. Using a systematic literature review (SLR) guided by the PRISMA methodology, we analysed articles from 2020 to 2024. Findings show that blockchain enhances transparency through immutable, decentralised ledgers, while AI improves fraud detection through realtime anomaly detection and predictive analytics. Case studies reveal successful applications, such as greater accountability in public procurement and enhanced fraud detection in banking. However, adoption of these technologies faces challenges, including scalability, regulatory hurdles, and data privacy concerns. Integrating blockchain and AI into financial institutions’ operations can strengthen existing anti-corruption measures, boosting transparency and accountability. Yet, this study is limited by the technologies’ early development stage and the shifting regulatory environment. Future research should address barriers to unlocking the full potential of AI and blockchain to build a more equitable financial system.
Analisis Kinerja Keuangan Pada Perusahaan Fintech Lending Berizin Otoritas Jasa Keuangan Mariani Br Berutu; Abrar Amri; Rimal Mahdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) as a measure of financial performance in licensed Fintech Lending companies registered with the Financial Services Authority (OJK) for the period 2021–2023. The rapid growth of the fintech industry, particularly peer-to-peer (P2P) lending services, highlights the need for evaluating financial performance through financial statement analysis. This research adopts a quantitative approach using multiple linear regression on 38 financial reports published by OJK. The results indicate that, partially, CAR and NIM have a significant influence on ROA, while LDR does not. Simultaneously, the three independent variables CAR, LDR, and NIM have a significant effect on the financial performance of Fintech Lending Financial Services Authority (OJK) for the period 2021–2023.
Analysis of Factors Affecting Transaction Balance Discrepancies and Cashiers (Case Study at PT. Pos Indonesia Kota Bahagia) Putra Agung; Rimal Mahdani
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.170

Abstract

As a company that serves financial transactions directly with customers, the accuracy and reliability of the cashier system is very important for PT. Pos Indonesia (Persero) in maintaining customer trust and the company's financial integrity. This research was conducted at PT. Pos Indonesia Happy City. This research is a descriptive qualitative type. The research object used in this research is PT. Pos Indonesia Happy City. The data collection method used in this research includes three methods, namely documentation, observation and interviews. The research results stated that the balance differences that occurred at PT. Pos Indonesia Happy City is caused by two factors, namely humans and system failure. The methods used to overcome this problem are identifying differences, reconciling transactions, re-verifying transactions, reporting findings, corrections and adjustments, evaluation and prevention, further action.
Kualitas Laporan Keuangan Pemerintah: Cerminan Pertumbuhan Ekonomi Dan Tata Kelola Yang Baik Rasyidah; Dara Angreka Soufyan; Rimal Mahdani; Diah Tri Wahyuni; Irdayani; Iwan Pelita Kasim
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.231

Abstract

This study examines the impact of Gross Domestic Product (GDP) and the Corruption Perception Index (CPI) on the quality of local government financial reports in Indonesia. The results of the multiple linear regression indicate that GDP exerts a positive and significant influence on the quality of financial reporting. Nonetheless, CPI exerts minimal influence under this model. The study's limitations encompass restricted sample coverage and reliance on the CPI as the sole governance measure. Further research should aim to broaden the sample coverage and incorporate additional pertinent variables to enhance the comprehension of the determinants affecting the quality of financial reports.
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