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p-Index From 2021 - 2026
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All Journal Indonesia Auditing Research Journal
Aqwa Naser Daulay
UIN Sumatera Utara, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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The role of the north labuhanbatu regency government in the development of the UMKM UD Batik Jelujur Labura Dimas Ardika; Muhammad Syukri Albani Nasution; Aqwa Naser Daulay
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.674

Abstract

Local culture-based Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting regional economic development while preserving the cultural identity of the community. One of the culture-based MSMEs that is developing in North Labuhanbatu Regency is the Labura Jelujur Batik MSME. However, the development of this MSME still faces various obstacles, both in production, marketing, and institutional support. This study aims to analyze the role of the North Labuhanbatu Regency Government in the development of the Labura Jelujur Batik MSME and identify the challenges faced by business actors. The study used a descriptive qualitative approach with in-depth interviews and observations of MSME actors and related local government officials. The results show that the North Labuhanbatu Regency Government has carried out its role around 70% in the development of the Labura Jelujur Batik MSME. The government's role is more dominant as a facilitator and mediator, while the regulatory function is not optimal due to the absence of specific regulations related to the Labura Jelujur Batik MSME. Government support includes providing a complete set of batik tools, batik training in Kalimantan in 2024, marketing assistance through annual cultural exhibitions, and product innovation training with batik artisans from outside the region, such as Kisaran and Rantau Prapat.
The influence of financial awareness and digital payment behavior on the financial management of UINSU students in the cashless era Rushel Hardi; Muhammad Irwan Padli Nasution; Aqwa Naser Daulay
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.708

Abstract

This research was conducted to examine the effects of financial awareness and digital payment behavior on the financial management of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra. A quantitative approach with an associative research design was employed in this study. The research population comprised 4,556 students, from which 98 respondents were selected using the Slovin formula and purposive sampling technique. Data were gathered through questionnaires and subsequently analyzed using multiple linear regression with the assistance of SPSS software. The findings reveal that financial awareness positively and significantly influences students’ financial management, as indicated by a regression coefficient of 0.336 and a significance value below 0.001. Likewise, digital payment behavior was found to have a positive and significant impact on financial management, with a regression coefficient of 0.474 and a significance value below 0.001. The simultaneous test further demonstrates that financial awareness and digital payment behavior jointly exert a significant influence on students’ financial management, as evidenced by an F-value of 69.603 and a significance level below 0.001. Furthermore, the coefficient of determination (R²) of 0.594 shows that 59.4% of the variance in students’ financial management can be explained by the two independent variables examined in this study.
Co-Authors Dimas Ardika Muhammad Irwan Padli Nasution Muhammad Syukri Albani Nasution Rushel Hardi