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Budi Safatul Anam
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Jln. Bahagia No.17C, Dusun Lampoh Lubhouk, Desa Punge Blang Cut, Kecamatan Jayabaru Kota Banda Aceh, Provinsi Aceh - Indonesia.
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INDONESIA
Sumber Informasi Manajemen Bisnis dan Akuntansi
Published by GABUNGAN RISET EDUKASI DAN EKSPLORASI TEORI
ISSN : -     EISSN : 31235956     DOI : -
Core Subject : Religion, Economy, Humanities, Education,
Religion Humanities Economics, Econometrics & Finance Other
SIMBAN (Sumber Informasi Manajemen Bisnis dan Akuntansi) (ISSN-E 3123-5956) is an international, open-access, and double-blind peer-reviewed journal that publishes high-quality and original research on a broad range of issues related to economics, business, and management sciences. The journal is published by Gabungan Riset Edukasi dan Eksplorasi Teori (GREET), Banda Aceh, Indonesia. The journal welcomes research articles, conceptual papers, case studies, and field reports covering areas such as financial and managerial accounting, public sector accounting, sharia accounting, auditing, corporate governance, organizational behavior, human resource management, entrepreneurship, marketing, economics development, business strategy, and other emerging issues in economics and business disciplines (See Aims and Scope & Ethics And Malpractice). The journal is committed to providing a global platform for scholarly exchange and promoting cross-disciplinary dialogue. SIMBAN is published twice a year, in February and August.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 20 Documents
 1   2 
Exploring Consumer Perceptions Of E-Wallet Usage In Shopping Practices: A Qualitative Study In Indonesia Hendri Mauliansyah; Kiki Putri Amelia
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study explores consumer perceptions of e-wallet usage in shopping practices within the Indonesian context, where digital financial services are rapidly reshaping payment behavior. Using a qualitative design, data were collected through semi-structured interviews and focus groups with 30 participants representing diverse ages, income levels, and geographic locations. Thematic analysis revealed three key findings. First, convenience, transaction speed, promotional incentives, and integration with other digital services emerged as the primary benefits driving adoption, particularly among younger and tech-savvy consumers. Second, concerns over data security, fraud, hidden fees, and technical glitches remained significant barriers, limiting broader trust and acceptance. Third, demographic factors, especially age and digital literacy, strongly shaped adoption patterns, with younger generations showing higher enthusiasm compared to older users. The study also highlights the influence of social dynamics, as peer recommendations and family norms played a critical role in shaping attitudes toward e-wallets. These findings extend the literature by emphasizing the interplay between convenience, security, social influence, and demographic diversity in consumer adoption of digital payment systems in emerging markets. The research contributes theoretical and practical insights for e-wallet providers and policymakers seeking to foster inclusive digital financial ecosystems and enhance consumer trust in the rapidly expanding digital economy.
PENGARUH KOMPETENSI, MOTIVASI DAN KOMUNIKASI TERHADAP PRESTASI KERJA KARYAWAN PADA KANTOR KOMISI INDEPENDEN PEMILIHAN ACEH Rika Klarista
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study aims to determine the influence of competence, motivation, and communication on employee performance at the Aceh Independent Election Commission Office. The population of this study was all 65 employees at the Aceh Independent Election Commission Office, and the sample in this study was 65 employees at the Aceh Independent Election Commission Office using a census model. The analysis used in this study was multiple linear regression analysis. The results of the study indicate that competence, motivation, and communication simultaneously influence employee performance at the Aceh Independent Election Commission Office. There is a partial influence of competence on employee performance at the Aceh Independent Election Commission Office. There is a partial influence of motivation on employee performance at the Aceh Independent Election Commission Office. There is a partial influence of communication on employee performance at the Aceh Independent Election Commission Office. The implications of this study indicate that competence, motivation, and communication have a greater role in improving employee performance, one way of which is by implementing organizational values ​​that serve as guidelines for employees to help the Aceh Independent Election Commission Office improve employee performance to achieve agency goals.
From Conventional To Islamic Finance: Implications For Financial Inclusion In Aceh Dira Abdi
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

The transition from conventional to Islamic finance in Aceh represents a unique case of financial system transformation driven by religious, cultural, and regulatory imperatives. This study examines the drivers, challenges, and outcomes of this transition, with a specific focus on its implications for financial inclusion. Employing a mixed-methods design, the research integrates qualitative interviews with policymakers, bank managers, and community leaders, alongside survey data from 200 residents across urban and rural settings. Findings reveal that Islamic finance, anchored in Shariah principles, has expanded access to financial services for underserved groups, particularly women and micro-entrepreneurs, through microfinance programs and risk-sharing mechanisms. The establishment of the Aceh Shariah Financial Authority has strengthened governance, enhanced public trust, and facilitated a 30% increase in Islamic banks since 2020. However, challenges remain, including uneven literacy, misconceptions about Islamic finance, and gaps in technological adoption. The study contributes to the literature by highlighting Aceh’s distinctive socio-religious context, while offering insights into the role of regulation, innovation, and education in advancing financial inclusion. The findings suggest that Aceh’s experience can serve as a reference model for regions seeking ethical and culturally embedded approaches to inclusive financial development.
GOVERNANCE AND ACCOUNTABILITY OF SPECIAL AUTONOMY FUNDS : EVIDENCE FROM ACEH, INDONESIA Mukhtaruddin
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study investigates the governance and accountability of Special Autonomy Funds (SAF) in Aceh, Indonesia, a post-conflict region with significant fiscal transfers following the 2005 Helsinki peace agreement. Using a mixed-methods design, combining interviews, focus groups, surveys, and secondary data analysis, the research examines institutional frameworks, implementation outcomes, and the role of civil society in fund oversight. Findings reveal persistent weaknesses in governance structures, including overlapping institutional mandates, limited regulatory enforcement, and political interference that undermines alignment between policy objectives and development outcomes. Quantitative evidence indicates that nearly 30% of SAF-funded projects failed to achieve intended goals, while qualitative insights highlight exclusion of civil society organizations from decision-making processes, contributing to weak accountability. Nevertheless, case studies of participatory initiatives in health and environmental programs demonstrate the potential of inclusive governance and digital monitoring to improve transparency and citizen trust. This study contributes to the literature on public financial management by emphasizing the importance of context-specific approaches to governance in post-conflict regions. It underscores the necessity of strengthening legal frameworks, clarifying institutional responsibilities, and fostering civil society engagement. The findings provide both theoretical insights into accountability mechanisms and practical recommendations for policymakers seeking to enhance the effectiveness of special fiscal transfers in decentralized systems.
SPECIAL AUTONOMY FUNDS AND REGIONAL ECONOMIC GROWTH : AN EMPIRICAL STUDY IN ACEH El Shinta
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study investigates the impact of Special Autonomy Funds (SAF) on regional economic growth in Aceh, Indonesia, a post-conflict province granted fiscal autonomy through Law No. 21/2001 and the 2005 Helsinki Agreement. Using a mixed-methods design, the research combines quantitative analysis of Gross Regional Product (GRP), employment, and poverty indicators from 2008–2022 with qualitative insights from 300 respondents, including government officials and community leaders. Regression results reveal that a 1% increase in SAF allocation corresponds to a 0.5% rise in GRP, underscoring SAF’s multiplier effect. The findings further demonstrate that SAF-supported investments in infrastructure, education, and healthcare contributed to poverty reduction from 20.5% in 2010 to 15.4% in 2021, and reduced unemployment from 5.5% to 4.2%. Qualitative evidence highlights the role of governance, community participation, and accountability mechanisms in enhancing fund effectiveness, though challenges such as corruption and bureaucratic inefficiency persist. The study contributes to fiscal decentralization literature by providing empirical evidence on autonomy funds in a post-conflict setting and offers policy recommendations to strengthen transparency, align SAF with long-term development priorities, and foster sustainable regional growth. These insights are relevant not only for Aceh but also for other regions with similar autonomy frameworks.
ASSESSING THE SUSTAINABILITY OF SPECIAL AUTONOMY FUNDS IN ACHIEVING DEVELOPMENT GOALS: THE CASE OF ACEH Hendri Mauliansyah
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study assesses the sustainability of Special Autonomy Funds (SAF) in Aceh and their contribution to achieving sustainable development goals (SDGs) within a post-conflict context. Following the 2005 Helsinki Agreement, SAF was designed to support poverty reduction, improve education and health services, and accelerate infrastructure development. Employing a mixed-methods approach, the research integrates quantitative data from official statistics and surveys with qualitative insights from interviews, focus groups, and participatory observations involving government officials, NGOs, and community leaders. Findings show that while SAF significantly expanded access to education, healthcare, and basic infrastructure, governance challenges—including limited transparency, weak accountability, and uneven distribution—have constrained its effectiveness. Evidence of participatory budgeting demonstrates the potential of community engagement to enhance sustainability, yet institutionalization of inclusive mechanisms remains limited. Moreover, political dynamics and over-reliance on central transfers pose risks to the fund’s long-term stability. The study highlights three dimensions of sustainability: financial vulnerability due to fiscal dependence, social inclusivity challenges affecting marginalized groups, and environmental risks linked to poorly regulated infrastructure projects. To optimize SAF, policy recommendations include strengthening transparency through independent audits and digital monitoring, diversifying the local economy to reduce fiscal dependency, and embedding participatory governance to ensure equity. This research contributes to scholarly debates on fiscal decentralization in fragile regions while offering practical insights for policymakers and development practitioners seeking to align autonomy financing with sustainable development outcomes.
ECONOMIC IMPACT OF SPECIAL AUTONOMY FUNDS ON REGIONAL DEVELOPMENT IN ACEH AHMAD KASYFI ALI
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study examines the economic impact of Special Autonomy Funds (SAF) on regional development in Aceh, Indonesia, a post-conflict province with unique political and social dynamics. Using a mixed-methods approach, the research integrates quantitative data—GDP growth, employment, infrastructure, and poverty reduction—with qualitative insights from government officials, community leaders, and residents. Between 2001 and 2020, Aceh received more than IDR 80 trillion (USD 5.5 billion) through SAF, enabling significant progress in infrastructure, education, and healthcare. Empirical evidence shows improvements in road connectivity, reduced travel time, increased school enrollment, lower maternal and infant mortality rates, and a decline in poverty from 22.5% in 2002 to 15.3% in 2020. Regression analysis indicates a positive correlation between SAF allocation and economic growth, averaging 5.2% during 2016–2020, while unemployment fell from 7.5% to 5.1% over the same period. Despite these achievements, governance challenges, fund mismanagement, and uneven allocation limit the full potential of SAF. Strengthening accountability mechanisms and enhancing transparency are essential for ensuring long-term sustainability. This study contributes to the literature on fiscal transfers and regional autonomy by highlighting the dual role of SAF as both an economic stimulus and a governance challenge. Future research should employ longitudinal and comparative designs to capture the broader implications of autonomy funds for regional development across Indonesia and other post-conflict settings.
GOVERNANCE AND THE EFFECTIVENESS OF ACEH’S SPECIAL AUTONOMY FUNDS IN ENHANCING COMMUNITY WELFARE Zikrillah
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study investigates the governance and effectiveness of Aceh’s Special Autonomy Funds (SAF) in enhancing community welfare within a post-conflict setting. Despite the substantial transfers of approximately IDR 70 trillion (USD 4.9 billion) since the enactment of the Special Autonomy Law in 2001, questions persist regarding fund utilization and its developmental impact. A mixed-methods approach was employed, combining semi-structured interviews with government officials, community leaders, and civil society representatives (n = 45), a large-scale survey of 500 respondents, and secondary analysis of official reports. The findings reveal that while SAF has contributed to improvements in infrastructure, education, and health outcomes, the distribution of benefits remains uneven across districts. Regression analysis indicates that transparency and community participation are significantly correlated with welfare improvements, whereas corruption, politicized allocation, and weak monitoring reduce fund effectiveness. Case comparisons highlight contrasting outcomes: Aceh Besar demonstrated effective governance leading to increased local employment, while Bener Meriah and Gayo Lues experienced limited gains. These results underscore the central role of governance quality—particularly accountability, participatory mechanisms, and civil society oversight—in determining the welfare impact of fiscal transfers. The study contributes to governance and development literature by offering empirical evidence from a post-conflict autonomy context and highlights the need for reforms that strengthen transparency and stakeholder engagement. Policy implications extend beyond Aceh, offering lessons for other regions with special autonomy arrangements in Indonesia and comparable post-conflict societies.
FINANCIAL LITERACY AND HOUSEHOLD SAVING BEHAVIOR: A COMPARATIVE STUDY OF URBAN AND RURAL COMMUNITIES IN INDONESIA Luthfiar Ramiady
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study examines the relationship between financial literacy and household saving behavior in Indonesia, focusing on disparities between urban and rural communities. Employing a mixed-methods design, the research combines survey data from 500 households with in-depth interviews to capture both quantitative patterns and qualitative insights. The findings reveal significant literacy gaps: 65% of urban households demonstrate a basic understanding of financial concepts compared to only 35% of rural households. These disparities translate into distinct saving practices, with urban families more likely to engage in formal banking and investment, while rural households rely on informal mechanisms with limited long-term security. Cultural norms, digital access, and income levels further mediate these dynamics. Notably, households participating in targeted financial education programs reported a 20% increase in savings within six months, underscoring the transformative potential of structured interventions. The study highlights the dual role of technology as an enabler in urban contexts and a barrier in rural areas, pointing to the urgent need to address the digital divide. By integrating cultural sensitivity, technological inclusion, and community-based approaches, policymakers and educators can design more effective strategies to enhance financial literacy. Beyond immediate saving behavior, the study emphasizes the broader implications of literacy for economic resilience, equity, and sustainable development.
WORK-LIFE BALANCE AND JOB SATISFACTION: EVIDENCE FROM THE INDONESIAN BANKING SECTOR Siti Sahara
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 2 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

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Abstract

This study investigates the relationship between work-life balance (WLB) and job satisfaction (JS) within the Indonesian banking sector, an industry characterized by high performance demands and rapid digital transformation. Using a quantitative design, data were collected from 400 employees across state-owned and private banks through validated instruments measuring WLB and JS. Descriptive statistics, Pearson correlation, and regression analysis were employed, complemented by thematic analysis of qualitative responses. The findings reveal a strong positive correlation between WLB and JS (r = 0.65, p < 0.05). Employees with access to flexible work arrangements and supportive organizational cultures reported significantly higher levels of satisfaction compared to those under rigid structures. However, the results also highlight demographic variations: younger employees valued career advancement and compensation as strongly as WLB, suggesting that balance alone does not guarantee satisfaction. Qualitative evidence further indicates that managerial support and cultural norms—particularly those emphasizing long working hours—remain critical determinants of employee well-being. This study contributes to the literature by extending empirical evidence of the WLB–JS nexus to the Indonesian banking context, which has been underrepresented compared to Western economies. Practically, the findings underscore the need for banks to adopt holistic human resource strategies, integrating flexible policies, wellness programs, and career development pathways. For policymakers, the results highlight the importance of regulatory frameworks that foster sustainable work environments. By aligning employee well-being with organizational resilience, WLB emerges as both a driver of job satisfaction and a source of competitive advantage in the financial sector.

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