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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT KEUNIS Owner : Riset dan Jurnal Akuntansi Jurnal Vokasi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Teknik Industri Terintegrasi (JUTIN) Bulletin of Community Engagement JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Proceeding Applied Business and Engineering Conference Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economic and Islamic Research International Journal of Social and Education (INJOSEDU) Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Diana Diana
Politeknik Negeri Lhokseumawe
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The Role of Financial Literacy in Mediating the Influence of BSI Mitraguna on the Growth of MSMEs in Aceh Yeni Irawan; Diana Diana; Heri Fajri; Mariana Mariana; Zahriatul Aini; M. Yazid AR
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2387

Abstract

This study investigates the influence of BSI Mitraguna financing on the development of micro, small, and medium enterprises (MSMEs) in Aceh, with particular attention to the role of financial literacy. Using a quantitative explanatory research design, the study focuses on active BSI Mitraguna financing recipients in Aceh. Respondents were selected based on specific criteria, including a minimum duration of financing engagement and ongoing MSME operations. Data were gathered through a structured questionnaire using a Likert scale and analyzed using the Structural Equation Modeling--Partial Least Squares (SEM-PLS) method with SmartPLS software. The results reveal that BSI Mitraguna plays a significant role in fostering MSME growth. It not only provides financial capital but also contributes to improving the financial literacy of MSME actors. Furthermore, financial literacy serves as a crucial intermediary, enhancing the effectiveness of financing in driving business development. These findings suggest that microfinance programs are more impactful when integrated with financial education tailored to the specific needs of local entrepreneurs. Ultimately, this study contributes to the growing body of knowledge on Islamic microfinance by demonstrating that the synergy between financing and financial literacy is essential for sustainable MSME development. It also provides practical implications for policymakers and financial institutions to design integrated financing models that not only support capital access but also strengthen entrepreneurial capacity, thereby enhancing long-term economic resilience and inclusive growth
DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAERAH, DAN PERTUMBUHAN EKONOMI REGIONAL: SYSTEMATIC LITERATURE REVIEW Diana Diana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.665

Abstract

Fiscal decentralization can improve regional efficiency, but its results depend on revenue authority, transfer design, expenditure quality, and institutions. This systematic review examines links among decentralization, fiscal autonomy, growth, inequality, and poverty. Peer-reviewed studies published from 1998 to July 2023 were searched through Google Scholar, Crossref, and publisher websites. Thirty substantive studies were synthesized, including nine publications from the requested Google Scholar profile that provide Indonesian and Acehnese fiscal context. Revenue decentralization is more consistently associated with growth when local tax authority and accountability are meaningful. Transfers can narrow fiscal gaps, yet weak formulas may reduce own-source revenue effort. Indonesian evidence is mixed because fiscal capacity, public-service quality, and institutions vary widely. Policy should combine stronger local revenue administration, transparent equalization, productive spending, and performance monitoring.
PAJAK, SUBSIDI, DAN BELANJA SOSIAL UNTUK PERTUMBUHAN EKONOMI INKLUSIF: SYSTEMATIC LITERATURE REVIEW Diana Diana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.666

Abstract

Fiscal policy shapes growth and distribution through tax design, expenditure composition, subsidies, and social protection. This systematic review examines peer-reviewed studies published from 1990 to December 2023 using Google Scholar, Crossref, and publisher websites. Twenty-three studies were synthesized, including works from the requested author profile on property tax, subsidized LPG, and housing assistance. Fiscal composition matters more than aggregate government size. Highly distortionary taxes may weaken investment, while recurrent property taxes can be less harmful when equity safeguards and sound administration exist. Infrastructure, education, and health spending support growth when project quality is adequate. Broad energy subsidies are costly and often poorly targeted; reform works better with gradual adjustment, targeted compensation, and clear communication. Inclusive fiscal policy requires efficient revenue, productive expenditure, focused social protection, and transparent evaluation.
PENGARUH PERAN PEMERINTAH DAERAH DAN AKSES PERMODALAN TERHADAP PENGEMBANGAN UMKM PADA AHAD FESTIVAL KOTA LHOKSEUMAWE Rizky Khairunna; Lianti; Diana
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18494

Abstract

This study aims to determine the effect of local government role and capital access on the development of Micro, Small, and Medium Enterprises (MSMEs) in Lhokseumawe City. The research method was conducted using multiple linear regression testing with primary data, and the sample obtained through non-probability sampling technique was 95 respondents. The respondents are MSME actors at Ahad Festival in Lhokseumawe City. Primary data were collected through questionnaires using Google Form, while secondary data were obtained from official documents of related institutions and BPS. The partial test results (t) show that the Local Government Role variable (X1) has a positive and significant effect on MSME Development in Lhokseumawe City. The Capital Access variable (X2) also has a positive and significant effect on MSME Development in Lhokseumawe City. Simultaneously (F test), it shows that the Local Government Role and Capital Access variables together have a positive and significant effect on MSME Development in Lhokseumawe City. In addition, the Adjusted R Square value is 0.690. This means that the local government role and capital access variables together are able to explain 69% of the variation in MSME development, and the remaining 31% is influenced by other factors outside this research model.
THE IMPACT OF REGIONAL GOVERNMENT EXPENDITURE AND INVESTMENT ON ECONOMIC GROWTH IN ACEH PROVINCE Rahmatul Maula; Diana; Indra Wijaya
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268406

Abstract

This study aims to analyze the impact of regional expenditure and investment on economic growth in Aceh Province. The analysis employs a panel data regression method. The study population comprises all 23 regencies and cities in Aceh Province for the 2020–2024 period, with data obtained from Statistics Indonesia (BPS) and the Directorate General of Fiscal Balance (DJPPK). The results indicate that the Fixed Effect Model (FEM) is the most appropriate model, revealing that both regional expenditure and investment have a positive and significant effect on economic growth. This demonstrates that economic growth is driven not only by regional expenditure but also by the level of regional investment, highlighting the close interrelationship between these two variables in fostering economic growth in Aceh Province.
PENGARUH RASIO KINERJA KEUANGAN TERHADAP PEMBIAYAAN UMKM PADA PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE Sulvio Berlus Coni Sihombing; Hismendi; Dwi Meilvinasvita; Yeni Irawan; Teuku Zulkarnain; Diana
Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern Vol. 1 No. 3 (2026): September: Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Publisher : Lembaga Penerbit Penelitian Multidisipliner

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67096/mekar.v1i3.450

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financing to Deposit Ratio (FDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), dan Non-Performing Financing (NPF) terhadap pembiayaan UMKM pada PT. BPRS Rahmah Hijrah Agung di Kota Lhokseumawe selama periode 2015–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa FDR, ROA, CAR, dan NPF secara simultan berpengaruh signifikan terhadap pembiayaan UMKM (F = 12,674; Sig. = 0,004) dengan R Square sebesar 0,894. Secara parsial, FDR tidak berpengaruh signifikan, sedangkan ROA dan NPF berpengaruh negatif dan signifikan serta CAR berpengaruh positif dan signifikan terhadap pembiayaan UMKM. Temuan ini menunjukkan bahwa kecukupan modal dan pengendalian risiko pembiayaan merupakan faktor penting dalam menjaga kemampuan BPRS menyalurkan pembiayaan kepada sektor UMKM.
Co-Authors AA Sudharmawan, AA Alya Maula Aztari Amanda Enggelia Purba Anhar Firdaus Dwi Meilvinasvita Dwi Meilvinasvita E. Elwina Edy Zulfiar Faisal Faisal Fakriah Farhan Hilal Heri Fajri, Heri Hismendi Indra Wijaya Irawan, Regita Aulia Indy Julia Alfianti Lianti M. Yazid AR Mariana Mariana Marlina Marlina Meilvinasvita, Dwi Mela Zahrani Muhammad Arifai Muhammad Luthfi Nurul Kamaliah Rahmatul Maula Rinayanti, Rinayanti Rizky Khairunna Ryanda Saputra Sulvio Berlus Coni Sihombing Teuku Mustakim Teuku Zulkarnain Usman Usman Wardana, Muhammad Daffa Yeni Irawan Yeni Irawan Yeni Irawan Yeni Irawan Zahriatul Aini Zulkarnaini