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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Trending: Jurnal Manajemen dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Jurnal EKSPLOLHUM
Bahrul Ilmi
Universitas Gunung Leuser
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Penggunaan Teknologi Kecerdasan Buatan dalam Proses Audit Keuangan: Tantangan dan Peluang Yunita Althin Natanael; Bahrul Ilmi; Edi Jamaris
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15889

Abstract

Ini adalah pekerjaan review di bidang penerapan Kecerdasan Buatan (AI) dalam Akuntansi dan Audit. Pendekatan ulasan semi-sistematis atau naratif digunakan dalam menganalisis buku dan jurnal yang diterbitkan relevan. Dihadapkan pada tantangan teknologi disruptif yang dibawa oleh Industri 4.0, disiplin akuntansi dan audit dituntut untuk mengalami metamorfosis untuk mencapai level berikutnya. Kolaborasi interdisipliner adalah suatu keharusan sehubungan dengan penelitian yang dilakukan di bidang AI dalam akuntansi dan audit. Penerapan AI yang lebih luas dalam profesi akuntansi dan audit diharapkan dapat memberikan manfaat efisiensi, produktivitas, dan akurasi yang lebih besar sementara beban dengan tantangan ketidaksetaraan pendapatan dan kekayaan, kepunahan pekerjaan tradisional dan tenaga kerja tidak terampil. Diperlukan persiapan dari pihak pendidik, regulator, dan badan profesional dengan mengatasi perubahan paradigma dan mempersiapkan siswa, kebijakan, dan profesional masa depan untuk menghadapi tantangan dunia yang penuh dengan data besar, teknologi blockchain, kecerdasan buatan, dan sebagainya, mengantarkan revolusi industri keempat. Akademisi harus merekonseptualisasikan kurikulum akuntansi. Regulator harus membawa perubahan dalam bentuk perumusan kebijakan revolusioner. Selain itu, badan profesional harus merancang ulang proses pengembangan dan pelatihan profesional. Hibrida profesional diharapkan muncul dan memimpin profesi dalam waktu dekat. Pengembangan dan penerapan AI dalam profesi akuntansi dan audit dapat dipandang sebagai pedang bermata dua. This is a review work in the field of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach is used in analyzing relevant published books and journals. Faced with the challenges of disruptive technology brought by Industry 4.0, accounting and auditing disciplines are required to undergo a metamorphosis to reach the next level. Interdisciplinary collaboration is a must with respect to research conducted in the field of AI in accounting and auditing. Wider application of AI in the accounting and auditing professions is expected to deliver greater efficiency, productivity and accuracy benefits while burdening with the challenges of income and wealth inequality, traditional job extinction and an unskilled workforce. Educators, regulators, and professional bodies are required to prepare by overcoming paradigm shifts and preparing students, policymakers, and future professionals to face the challenges of a world full of big data, blockchain technology, artificial intelligence, and so on, ushering in the fourth industrial revolution. Academics must reconceptualize the accounting curriculum. Regulators must bring change in the form of revolutionary policy formulation. In addition, professional bodies must redesign professional development and training processes. Professional hybrids are expected to emerge and lead the profession in the near future. The development and application of AI in the accounting and auditing professions can be viewed as a double-edged sword
Meningkatkan Literasi Keuangan Kalangan Mahasiswa Di Universitas Gunung Leuser Desi Aramana; Saddam Hasrul; Deni Trianda Pitri; Bahrul Ilmi; Nasruddin
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.2506

Abstract

Literasi keuangan memainkan peran penting dalam membentuk kesejahteraan finansial individu dan memberdayakan mereka untuk membuat keputusan keuangan yang terinformasi. Saat mahasiswa universitas beralih ke masa dewasa dan mengemban tanggung jawab finansial yang lebih besar, menjadi penting untuk membekali mereka dengan pengetahuan dan keterampilan yang diperlukan untuk menghadapi dunia keuangan pribadi yang kompleks. Tinjauan sistematik ini bertujuan untuk mengeksplorasi dan menganalisis literatur yang ada tentang literasi keuangan di kalangan mahasiswa universitas, dengan fokus khusus pada memahami kondisi saat ini dari program-program literasi keuangan dan efektivitasnya dalam meningkatkan pengetahuan, keterampilan, dan perilaku keuangan mahasiswa
PENGARUH SOSIALISASI TERHADAP PERSEPSI DAN PENGETAHUAN MASYARAKAT PADA BANK SYARIAH KAB. ACEH TENGGARA Bahrul Ilmi
EKSPOLHUM Vol. 2 No. 1 (2025): Februari
Publisher : SUAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/eksplolhum.v2i1.81

Abstract

Islamic banks are here to help the economic welfare of the Muslim community, but there are still many Muslims who do not know about Islamic banks and many of them are still customers of conventional banks. This study aims to determine the effect of socialization, knowledge and public perception of Islamic banks on the interest in saving in Islamic banks in Southeast Aceh. This research is a qualitative research type. The data sources in this study are primary and secondary data. Data collection methods were carried out using questionnaires and in-depth interviews. The results of the study showed that socialization has a significant influence on public perception and knowledge about Islamic Banks. The better the socialization carried out, the better the public perception and knowledge about Islamic Banks
Aksi Peduli Kemanusiaan dan Penyaluran Bantuan Kepada Korban Banjir Bandang di Kabupaten Aceh Tenggara: Penelitian Rila Maufira; Ardi Hirmansah; Dicky Zulkarnaen; Indra Utama; Fakhrur Rizal; Bahrul Ilmi; Khairul Anwa; Drh. Kartono; Habibul Akram; Umaidi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4018

Abstract

Banjir bandang yang melanda Kabupaten Aceh Tenggara menimbulkan kerusakan fisik dan tekanan psikologis yang signifikan bagi masyarakat, sehingga membutuhkan penanganan cepat dan terorganisasi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan oleh Universitas Gunung Leuser sebagai bentuk aksi peduli kemanusiaan melalui pendistribusian bantuan darurat, pendampingan psikososial, serta edukasi kesiapsiagaan bencana di Desa Gammawar Lawe Sagu Hulu dan wilayah terdampak lainnya. Metode kegiatan meliputi asesmen cepat, koordinasi lintas pihak, distribusi bantuan, serta pelaksanaan sesi trauma healing dan sosialisasi mitigasi bencana. Hasil kegiatan menunjukkan pemenuhan kebutuhan dasar masyarakat meningkat signifikan, dukungan psikososial memberikan dampak positif bagi anak-anak, serta pemahaman masyarakat mengenai kesiapsiagaan dan tindakan darurat mengalami peningkatan. Evaluasi kuantitatif dan kualitatif memperlihatkan bahwa kehadiran tim kemanusiaan memberikan rasa aman, meningkatkan solidaritas sosial, serta memperkuat ketangguhan komunitas dalam menghadapi bencana. Temuan ini menegaskan pentingnya kolaborasi berbasis masyarakat dalam upaya pemulihan pascabencana. Kegiatan ini diharapkan menjadi model intervensi yang dapat dikembangkan secara berkelanjutan di wilayah rawan bencana lainnya.
Pengaruh Kompensasi dan Motivasi Kerja terhadap Efektivitas Kinerja Pegawai Sekretariat DPRK Aceh Tenggara Bahrul Ilmi; Yusliana Yusliana
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 4 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i4.3335

Abstract

Regional legislative supporting apparatuses bear crucial responsibilities in facilitating legislative, budgeting, and oversight functions amid dynamic local political pressures. This study aims to empirically examine the influence of compensation and work motivation on apparatus performance effectiveness at the Secretariat of the Regional Representative Council (DPRK) of Southeast Aceh Regency. Employing an explanatory quantitative causal design, a saturated sampling (census) technique was utilized covering all 60 employees. Data were gathered via structured Likert-scale questionnaires (1–5) meeting construct validity and Cronbach's Alpha reliability benchmarks. Multiple linear regression was conducted using IBM SPSS 26 following classical assumption verifications (Kolmogorov-Smirnov normality, VIF multicollinearity, and Glejser heteroskedasticity). Empirical results confirm that compensation exerts a positive and significant partial effect on performance effectiveness (t = 4.125; p = 0.000 < 0.05). Similarly, work motivation exhibits a positive and significant partial effect (t = 3.678; p = 0.001 < 0.05). Simultaneously, both predictors significantly boost performance effectiveness (F = 28.415; p = 0.000 < 0.05) with an Adjusted R² of 48.2%. Theoretically, this study validates the integration of Equity Theory and McClelland's Achievement Motivation within local legislative bureaucracy, offering strategic policy insights regarding workload-based remuneration reforms and fostering achievement-oriented environments.
Dinamika Sektor Pertanian sebagai Basis Pertumbuhan Ekonomi dan Elastisitas Penyerapan Tenaga Kerja Daerah Bahrul Ilmi; Musliadi Musliadi
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 5 No. 2 (2025): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v5i2.4309

Abstract

The agricultural sector serves as a macroeconomic backbone in inland agrarian territories, yet it faces structural debates concerning labor elasticity amid agricultural mechanization. This study empirically examines the transmission of agricultural sector output on economic growth and labor absorption in Southeast Aceh Regency throughout 2015–2025. Employing a causal quantitative design based on secondary time-series data from the Central Bureau of Statistics, estimations were carried out using Ordinary Least Squares (OLS) across two structural equations. All series fulfilled Gauss-Markov classical assumption requirements (Kolmogorov-Smirnov normality, multicollinearity-free VIF, Glejser homoskedasticity, and Durbin-Watson non-autocorrelation).
Determinasi Adopsi Media Sosial pada Usaha Mikro, Kecil, dan Menengah di Wilayah Non-Metropolitan: Pengujian Kerangka Technology-Organization-Environment Bahrul Ilmi; Winanda Tuah Rizkya
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.3427

Abstract

The uneven adoption of social media among micro, small, and medium enterprises (MSMEs) in non-metropolitan areas indicates that digital transformation depends on technological, organizational, and environmental conditions. This study examines the determinants of social media adoption among MSMEs in Southeast Aceh Regency using the Technology-Organization-Environment (TOE) framework. A quantitative explanatory design was applied to 80 MSME owners selected through purposive sampling. Primary data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression in IBM SPSS 26 after validity, reliability, and classical assumption testing. Technology had a positive and significant effect on social media adoption (B = 0.326; t = 2.781; p = 0.007), as did Organization (B = 0.294; t = 2.463; p = 0.016) and Environment (B = 0.381; t = 3.214; p = 0.002). Environment was the strongest predictor. The three TOE dimensions jointly affected adoption (F = 28.416; p < 0.001), explaining 52.7% of the variance (Adjusted R² = 50.8%). The findings support the relevance of TOE for explaining MSME digital adoption in a non-metropolitan context and highlight the importance of digital infrastructure, practical content-marketing training, and strengthened digital literacy for local entrepreneurs.
Efektivitas Tata Kelola Inventarisasi Barang Milik Daerah: Studi Empiris pada BPKD Aceh Tenggara Bahrul Ilmi; Mutiara Putri Sekedang; Ardi Hirmansah
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 4 (2025): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i4.5561

Abstract

Regional property inventory governance is central to fiscal accountability because inaccurate asset records can weaken the reliability of local government financial reporting. This study examines the effectiveness of regional property inventory governance at the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency, identifies major institutional and technical constraints, and formulates improvement strategies. A descriptive-explanatory qualitative case study was conducted using semi-structured interviews with key asset-management officials, focused field observations, and documentary audits of Goods Inventory Cards (KIB A-F). Data were analyzed through the interactive model of Miles, Huberman, and Saldaña using data condensation, thematic display, conclusion drawing, and triangulation. The findings show that inventory governance has not reached optimal effectiveness. Goal attainment remains constrained by discrepancies between administrative records and physical asset conditions, including unrecorded and physically untraceable assets. Integration is weakened by delayed reporting and limited coordination across Regional Apparatus Organizations. Adaptation is restricted by reliance on offline SIMDA BMD, which centralizes data entry and slows reconciliation. The study recommends accelerating migration to the integrated online SIGOLABANG platform, conducting periodic physical censuses, strengthening reporting compliance, and improving the technical capacity of asset-management personnel.
Co-Authors Ardi Hirmansah Deni Trianda Pitri Desi Aramana Dicky Zulkarnaen Edi Jamaris Fakhrur Rizal Habibul Akram Indra Utama Kartono Kartono Khairul Anwa Musliadi Musliadi Mutiara Putri Sekedang Nasruddin Natanael, Yunita Althin Rila Maufira Saddam Hasrul Umaidi Winanda Tuah Rizkya Yusliana Yusliana