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Pembinaan Pelaku Usaha Perempuan Melalui Pelatihan Manajemen Usaha dan Keuangan Bagi Pelaku UMKM di Gampong Meuria Paloh Kota Lhokseumawe Fuadi; Reza Juanda; Rani Puspita Ningrum; Munardi; Khairawati; Falahuddin
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 2 (2023): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i2.275

The aim of this non-profit initiative is to find solutions to the problems faced by women entrepreneurs in the village of Meulia Paro, Lhoksumawe. Issues identified include lack of knowledge and motivation in online business, lack of understanding of financial management when running a business, lack of capital and knowledge when managing long-term assets, and lack of understanding of Islamic business ethics. etc. As a method of implementing this activity, we conduct preliminary observations, approaches based on social observations, examine issues, and find appropriate solutions. The implementation phase includes interaction, counseling and training for her MSME business people in Meuria Paloh Village. Evaluation is done by observing the economic agent again after the end of the philanthropic activity. The conclusions of this non-profit activity indicated that most of the training participants had limited knowledge and motivation for online business, poor understanding of Islamic business ethics, and poor financial management. I'm here. Therefore, this outreach can provide sustainable solutions for women entrepreneurs in Meulia Paro village, improve the quality of their business, understand Islamic business ethics and financial management, and expand the market for MSME products. is expected.

Pembinaan Pelaku Usaha Perempuan Melalui Pelatihan Manajemen Usaha dan Keuangan Bagi Pelaku UMKM di Gampong Meuria Paloh Kota Lhokseumawe Fuadi; Reza Juanda; Rani Puspita Ningrum; Munardi; Khairawati; Falahuddin
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 2 (2023): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i2.275

The aim of this non-profit initiative is to find solutions to the problems faced by women entrepreneurs in the village of Meulia Paro, Lhoksumawe. Issues identified include lack of knowledge and motivation in online business, lack of understanding of financial management when running a business, lack of capital and knowledge when managing long-term assets, and lack of understanding of Islamic business ethics. etc. As a method of implementing this activity, we conduct preliminary observations, approaches based on social observations, examine issues, and find appropriate solutions. The implementation phase includes interaction, counseling and training for her MSME business people in Meuria Paloh Village. Evaluation is done by observing the economic agent again after the end of the philanthropic activity. The conclusions of this non-profit activity indicated that most of the training participants had limited knowledge and motivation for online business, poor understanding of Islamic business ethics, and poor financial management. I'm here. Therefore, this outreach can provide sustainable solutions for women entrepreneurs in Meulia Paro village, improve the quality of their business, understand Islamic business ethics and financial management, and expand the market for MSME products. is expected.

THE IMPACT OF HALAL CERTIFICATION AND PACKAGING INNOVATION ON IMPROVING THE ECONOMY OF REFILLED WATER MSMES IN LHOKSEUMAWE CITY Fuadi; Mirna; Mukhlish; Falahuddin; Arliansyah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): 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.v5i2.3876

The purpose of this study is to examine the influence of awareness, halal certification, packaging innovation, on economic empowerment and the role of halal certification, packaging innovation as a mediating variable between the influence of awareness on economic empowerment in Lhokseumawe City. This research is a quantitative research. The sampling technique uses the sampling census technique (saturation sample) with a total of 37 respondents who are refilling water business in the Lhokseumawe city. The analysis test tool used is SmartPLS 3 with the SEM (Structural Equation Modeling) analysis method. The results of the study stated awareness has no positive and significant effect on halal certification, awareness has no positive and significant effect on packaging innovation, and economic empowerment, halal certification has no positive effect on economic empowerment, packaging innovation has a positive effect on economic empowerment. However, the halal certification variable does not mediate the influence of awareness on economic empowerment and the packaging innovation variable is able to mediate awareness of economic empowerment in refil water business in Lhokseumawe City.

OPTIMIZING THE ROLE OF INTERNAL AUDIT AND ACCOUNTING LITERACY TO PROMOTE FINANCIAL ACCOUNTABILITY OF WOMEN'S MSMES: A CASE STUDY IN ACEH PROVINCE Arliansyah; Wahyuddin; Falahuddin; Hanif; Fuadi; Muhammad Multazam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): 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.v5i4.4410

This study aims to analyze the strategic role of internal audit and accounting literacy in improving financial accountability among women-owned Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. Financial accountability is viewed as the ability of MSMEs to present transparent, accurate, and reliable financial information to stakeholders such as investors, financial institutions, and partners. The study employs a mixed-methods approach, combining quantitative analysis with qualitative interviews and observations. The sample consists of 75 women entrepreneurs selected through purposive sampling. Data were collected using structured questionnaires, in-depth interviews with key institutions (Cooperatives and MSME Office, BPKP, OJK, and local NGOs), and field observations. Quantitative results indicate that both internal audit and accounting literacy have significant positive effects on financial accountability. The regression analysis shows that accounting literacy (β = 0.736, Sig. = 0.001) contributes more strongly to financial accountability than internal audit (β = 0.085, Sig. = 0.005). Simultaneous testing (F = 11.630 > F-table = 2.712) confirms that these two factors jointly affect financial accountability. The coefficient of determination (R² = 0.297) implies that 29.7% of the variance in financial accountability is explained by both variables. Qualitative findings reinforce that regular bookkeeping, simple internal control practices, and contextual financial education significantly enhance transparency and accountability. The study concludes that the synergy between internal audit and accounting literacy forms a crucial foundation for transparent and accountable financial governance in women's MSMEs. Policy implications suggest that local governments, financial regulators, and NGOs should collaborate to develop gender-sensitive financial literacy programs and simplified internal audit models that are adaptable to small-scale enterprises.

DEVELOPMENT OF HALAL TOURISM DESTINATIONS BASED ON LOCAL WISDOM IN BIREUEN REGENCY IN IMPROVING COMMUNITY ECONOMY Fuadi; Epi Safira; Nazli Hasan; Falahuddin; Rico Nur Ilham
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2464

This study aims to determine how the development of local wisdom-based halal tourist destinations in Bireuen Regency in improving the community's economy. The research method in this study uses qualitative methods. The informants in this study were the Bireuen Regency Tourism Office, tourism managers, business owners and visitors. The data collection techniques used are observation and interviews and documentation. The core research results show that the development of local wisdom-based tourist destinations in improving the community's economy is optimal. uphold Islamic values in every tourist destination in Bireuen Regency. Worship facilities and infrastructure are available in every tourist destination. In addition, the community around the tour to get an increase in visitors carries out a promotion strategy by using social media to promote. In line with that, the Bireuen Regency Government through the Tourism Office collaborates to create synergy together in improving the economy of the local community through tourism development.

MIFTAHUL JANNAH CAHAYA RAMADAN ORPHANAGE: TOGETHER REACHING BLESSINGS Falahuddin; Arliansyah; Fuadi; Yulis Terfiadi; Erna Isfayanni; Frengki Putra Ramansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21615415

This article examines the Ramadan community-service program entitled Miftahul Jannah Cahaya Ramadan Orphanage: Together Reaching Blessings as a child-centered social initiative that integrates spiritual education, psychosocial support, Islamic philanthropy, and collaborative volunteerism. The program was designed to create a joyful, dignified, and educational Ramadan experience for children living in orphanage care while strengthening partnerships between caregivers, volunteers, donors, and local communities. A descriptive community-service approach was used through needs assessment, program planning, implementation, observation, reflection, and follow-up recommendation. The findings indicate that Ramadan service activities can support children’s emotional well-being, social connectedness, religious literacy, and sense of recognition when they are organized through ethical communication, participatory engagement, and sustainable partnership. The study also shows that charity-based Ramadan programs should move beyond one-time donation delivery toward relational care, educational enrichment, and accountable community collaboration. The article contributes a practical model for orphanage-based Ramadan service that places children’s dignity, happiness, and development at the center of Islamic social responsibility.

THE ROLE OF DIGITAL ASSET INVESTMENT IN COUNTRY ECONOMIC GROWTH Reza Juanda; Falahuddin; Muttaqien; Rico Nur Ilham; Frengki Putra Ramansyah; Muhammad Multazam
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.187

Cryptocurrency is one of the investment commodities that can generate returns and already has a permit to be traded in exchange trading through the Indonesian Commodity Futures Trading Supervisory Agency (BAPEPTI). Digital crypto assets traded in Indonesia are quite a lot through the Indodax trading company. The purpose of this study is focused on formulating a risk management process in investing in digital cryptocurrency assets. In addition, the results of this study will produce policy recommendations known as LCTR or "Legal Cryptocurrency and Tax Revenue" which are expected to be considered by the government in formulating policies on digital crypto assets so that the interests of all parties can be accommodated in order to realize maximum state revenue from trading digital crypto asset commodities. This type of research is quantitative descriptive with a research population of 10 cryptocurrency coins with the largest market caps in Indonesia, namely Cryptocurrency Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Bitcoin Cash (BCH), Litecoin (LTC), Stellar, DASH, Dogecoin, Zcash, Monero in Indonesia. The type of data in this study is time series data taken from January 2017 to December 2020 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 480 (4 years x 12 months x 10 coins) monthly report data was obtained for the research sample. The data analysis method in this study uses multiple linear regression and data analysis using e-views statistical software version 10.

BUILDING RESILIENT MSMEs: FINANCIAL BOOKKEEPING ASSISTANCE FOR MSMEs IN NORTH ACEH Wahyuddin; Fuadi; Falahuddin; Arliansyah; Muttaqien; Aulia Syuhada; Doli
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22270916

Financial bookkeeping is an important aspect of MSME management, but many small business owners still have limited knowledge and skills in recording and managing their business finances systematically. This community service activity aims to improve the knowledge and skills of MSME owners and community members in Banda Sakti District, Lhokseumawe City, in conducting simple and systematic financial bookkeeping. The activity was conducted on November 12, 2025, at the Meunasah of the Geuchik Office, Lancang Garam Village, and involved market traders and community members from five villages, namely Lancang Garam, Tumpok Teungoh, Jawa Lama, Hagu Teungoh, and Jawa Baru. The activity used a participatory approach through material presentation, interactive discussion, practical exercises, mentoring, and evaluation. The training materials covered basic financial management, separation of personal and business finances, recording of income and expenses, capital and cash flow, preparation of simple financial statements, and the use of digital bookkeeping tools. The results of the activity showed that participants gained a better understanding of the importance of financial bookkeeping and received practical knowledge for recording business transactions. Participants also demonstrated active participation during the discussion and practical sessions and became more aware of the benefits of systematic bookkeeping for business decision-making, financial planning, and access to business financing. The activity is expected to encourage MSME owners to apply regular financial bookkeeping to support better business management, sustainability, and competitiveness.

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