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All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Telaah dan Riset Akuntansi IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi Islam Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) J-ISCAN : Journal of Islamic Accounting Research JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Ekonomi Regional Unimal Jurnal Ilmiah Basis Ekonomi dan Bisnis EKOBIS SYARIAH TOFEDU: The Future of Education Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Ekonomi Terpadu Nawadeepa: Jurnal Pengabdian Masyarakat
Abrar Amri
Teuku Umar University
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Risiko Kecurangan (Fraud) pada Pemerintah Daerah di Indonesia: Analisis Terhadap Temuan Audit Amri, Abrar; Putri, Cut Widy Aulia
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 4, No 1 (2024): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v4i1.8892

Abstract

The risk of fraud in local governments in districts and cities resulting from internal control deficiencies was reported in a series of audits carried out by the Audit Board. This research analyzes 23 Audit Reports on the Financial Report of Regency and City Regional Governments in Aceh for the 2022 Fiscal Year issued by the Aceh Province Representative of Audit Board. The Audit Result Reports on the Financial Reports of the Regional Government of Regency Municipalities in Aceh for the 2022 Fiscal Year observed in this research each contained between 10 and 21 findings with an average of 16 findings related to weaknesses in the internal control system and non-compliance with legislative regulations. Some of these entities, city districts, are indeed small. The 23 district and city government control audits, 18 (78%) which is considered to have a good internal control system and operates effectively, resulting in an audit opinion of "Unqualified ". The remaining 5 district and city government control audits (22%) identified internal control deficiencies and contains recommendations for improvement with a number ranging from 10 to 21 with an average of 16 recommendations per audit. Not all recommendations involve a lack of control, but most do (due in part to budgeting issues).
Pendampingan Pemasaran Produk Kopi Arabica Gayo Bersertifikasi Halal Amri, Abrar; Putri, Cut Widy Aulia; Soufyan, Dara Angreka
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 2 (2024): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i2.341

Abstract

In the era of globalization, halal certification is an important factor in increasing the competitiveness of local products. Consumers awareness of the importance of consuming halal products has increased, and halal certification has become proof of product credibility. However, many local business actors, especially Gayo Arabica Coffee still experience difficulties in obtaining halal certification. This community service aims to market halal-certified Arabica Gayo Coffee for local business actors. The goal is to improve the competitiveness of Gayo Arabica Coffee in the domestic and global markets. This community service is carried out by socialization methods about the importance of halal certification, assistance in the halal certification registration process, facilitation of halal certification, coaching and training related to Halal Product Assurance System (HPAS) and marketing of halal-certified local products. This community service is expected to produce several results, including the business of Arabica Gayo Coffee to have their own halal certificates, increasing the competitiveness of Arabica Gayo Coffee in the domestic and global markets, increasing income and welfare of Arabica Gayo Coffee’s business actors, and increasing consumer trust in Arabica Gayo Coffee. This community service is an effort to increase the competitiveness of Arabica Gayo Coffee through marketing assistance for halal-certified Arabica Gayo Coffee. By increasing awareness and ability of Arabica Gayo Coffee’s business actors in obtaining halal certification, it is hoped that Arabica Gayo Coffee will be able to compete in the global market and improve community welfare.
Pemberdayaan Komunitas Lokal melalui Strategi Multidisiplin: Model Pengabdian Masyarakat di Songkhla, Thailand Amri, Abrar; Putri , Cut Widy Aulia; Soufyan, Dara Angreka; Ringo, Liston Siringo
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 4 (2024): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i4.412

Abstract

Community service is an opportunity for academic communities to contribute to societal development through empowerment initiatives without expecting specific compensation. As a pillar of the Tri Dharma of Higher Education, community service plays a vital role in enhancing the potential and capabilities of local communities in education, knowledge, skills, and technology. This program focuses on empowering the local community in Songkhla, Thailand, using multidisciplinary strategies to address various challenges. Implemented at the Al-Hidayah Waqaf Foundation for Education and Social Development, the activities were conducted in a hybrid format, combining one day of in-person sessions and two days of online sessions. The program emphasized collaboration between universities and international partners to deliver impactful knowledge and skills. Key results included increased community knowledge, the application of new skills, and strengthened partnerships across sectors. This community empowerment initiative serves as a model for sustainable development, fostering independence and addressing global issues such as poverty, education gaps, and health crises through innovative and collaborative approaches.
Accounting Behavior in Panic Buying After the Aceh Flood: Perceived Justice as a Mediator of Social and Risk Factors Zefri Maulana; Isra Maulina; Abrar Amri; Tajul 'Ula
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2480

Abstract

This study examines the role of accounting factors, particularly accountability and transparency, in explaining panic buying behavior after the Aceh flood, while investigating the mediating role of perceived justice and the influence of social and risk factors. The study contributes by integrating an accounting perspective with post-disaster consumer behavior to understand how institutional trust and social conditions shape purchasing responses in disaster-affected communities. Using a quantitative approach, data were collected via a Likert-scale questionnaire from 205 respondents in East Aceh, Langsa City, and Aceh Tamiang, and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) in SmartPLS. The findings indicate that social influence is the strongest predictor of panic buying, followed by perceived risk, while accountability does not significantly affect perceived justice or panic buying. Transparency positively influences perceived justice, and perceived justice negatively affects panic buying, indicating that perceived justice mediates the effect of transparency on panic buying. These findings highlight the importance of transparent communication, perceived fairness, and social risk management by governments and business actors to reduce uncertainty and maintain market stability after disasters.
Co-Authors Albet, Albet Ana Fitria Anista, Yesi Azharsyah Ibrahim Azimah Dianah Cut Sri Firman Hastuti Cut Widy Aulia Putri Cut Widy Aulia Putri Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Fatmayanti, Fatmayanti Hafiizh Maulana Hafizh Muarif Hasnita, Nevi Hastuti, Cut Sri Firman Ihsanul Fikri isna, isnaliana Isra Maulina Linda Rahmazaniati Muhammad Yasir Yusuf Mustafira, Mustafira Nilam Sari Nurul Iski Putri , Cut Widy Aulia Putri Santika Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rimal Mahdani Rina Desiana Ringo, Liston Siringo Risnafitri, Hafizhah Rulfah M Daud Soufyan, Dara Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA Tajul 'Ula VONNA, SARI MAULIDA Wafdulloh, M. Yusril Yuci Cindia Oviza Yuliana, Desi Zefri Maulana