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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JURNAL AGRICA Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian UNDIKMA Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Pengabdian Ruang Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Medani : Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN MASYARAKAT AKADEMISI Indatu Journal of Management and Accounting
Risnafitri, Hafizhah
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Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Literasi Keuangan : Pengaruh Usia dan Jumlah Anggota Keluarga Petani Kopi di Aceh Tengah Risnafitri, Hafizhah
JURNAL AGRICA Vol. 18 No. 2 (2025): JURNAL AGRICA
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrica.v18i2.16271

Abstract

This study aims to analyze the influence of age and the number of family members on the financial literacy of coffee farmers in Central Aceh Regency. Financial literacy is regarded as a crucial ability for farmers in managing income and financial planning, particularly in facing coffee price fluctuations and the risk of household economic instability. This research employed a quantitative approach with a survey method on 105 coffee farmer respondents selected through a purposive sampling technique. The research instrument was a questionnaire adapted from the OECD/INFE Toolkit to measure three dimensions of financial literacy: financial knowledge, financial behavior, and financial attitude. Data analysis was conducted using non-parametric statistical tests. The results show that age has a significant negative effect on the financial literacy of coffee farmers in Central Aceh, meaning that as age increases, the level of financial literacy tends to decrease. Conversely, the number of family members was found to have no significant influence on financial literacy. These findings provide important implications for the design of financial education programs that focus on older age groups in rural areas, in order to enhance financial independence and the sustainability of coffee farming.
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.
Sosialisasi Strategi Dokumentasi Koreografi Tari Guel Berbasis Edukasi Digital Soufyan, Dara Angreka; Risnafitri, Hafizhah; Syahrani, Rizky Amalia; Airiansyah, Fitra; Aliya, Rahma; Jilantahani; Nasuwa, Nurna Mila
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 3 (2026): Jurnal PkM PATIKALA (On Progress)
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i3.4070

Abstract

Guel Dance, a traditional art of the Gayo community in Aceh Tengah, embodies moral, spiritual, and social values through symbolic movements. In recent decades, the number of practitioners has declined, and the oral transmission process has led to the gradual loss of movement authenticity. The Depik Art Dance and Music Studio in Takengon continues to preserve this heritage but faces limitations in digital documentation and the absence of structured educational media. This community service activity aimed to enhance participants’ understanding, technical ability, and awareness of digital choreography documentation as a strategy for cultural preservation. The program was conducted on October 21-22, 2025, at the Depik Art Studio in Takengon, involving 23 community members. The implementation method combined preparation, socialization, practical training, and evaluation. Participants learned techniques for video recording, choreography metadata organization, and basic editing to produce educational dance videos. Evaluation through pre-test and post-test instruments measured the improvement in comprehension and technical competence. The results indicated an average knowledge increase of 49%, reflected in improved understanding of digital preservation and recording methods. Participants successfully produced three short educational documentaries and established a small internal documentation team. The activity also strengthened collective pride and collaboration within the Gayo artistic community. In conclusion, this program demonstrated that participatory and contextual digital training effectively supports cultural sustainability. The model offers a replicable framework for empowering local communities to preserve traditional performing arts through accessible digital archiving practices.
Financial Risk Mitigation for Gayo Coffee Processors : Interventions in Financial Management and Business Legal Risnafitri, Hafizhah; Yuana, Adella; Octaviana Maliza, Noer; Aliya, Rahma; Murlida, Murlida; Soufyan, Dara Angreka
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18338

Abstract

This community service program aims to mitigate financial risks faced by Gayo Arabica coffee processors through interventions in financial management capacity building and the strengthening of business legality. The program was implemented using a three-stage approach consisting of socialization, hands-on assistance and practical training, and evaluation. A total of ten members of the partner group participated in the program, with activities focused on identifying operational costs, preparing simple financial statements, and drafting basic sales and purchase contracts. Data were analyzed using a mixed-methods approach, integrating quantitative and qualitative techniques to evaluate the program’s effectiveness. The results, evaluated through pre- and post-test assessments, indicate a significant increase in participants’ capacity. In the financial aspect, a paradigm shift was observed from a lack of cost awareness to improved cost consciousness, with 100% of participants demonstrating an understanding of the importance of financial record-keeping. In terms of business legality, all partners (100%), exceeding the initial target of 60%, were able to draft simple written sales contracts. Overall, the program effectively reduced financial risks by strengthening partners’ bargaining power, providing greater income certainty, and enhancing business professionalism through the application of structured financial management practices and formal legal contracts.
Co-Authors Abrar Amri Adella Yuana Airiansyah, Fitra Albet, Albet Aliya, Rahma Andriani , Dewi Anista, Yesi Cici Darmayanti Cut Sri Firman Hastuti Cut Widy Aulia Putri Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Hastuti, Cut Sri Firman Ikhsan Ikhsan Jilantahani Mardiaton, Mardiaton Murlida, Murlida Mustafira, Mustafira Nasution, Anisah Nasuwa, Nurna Mila Octaviana Maliza, Noer Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rimal Mahdani Said Mahdani Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA Syahrani, Rizky Amalia VONNA, SARI MAULIDA Wafdulloh, M. Yusril Yuana, Adella Yuliana, Desi