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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 30 Documents
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ANALYZING THE IMPACT OF MICROCREDIT ACCESS ON THE GROWTH OF SMALL-SCALE INDUSTRIES surya fatma
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 1 (2026): SIMBAN Journal
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i1.97

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerimaan kredit mikro terhadap pengembangan industri kecil. Kredit mikro berfungsi sebagai instrumen pembiayaan yang dirancang untuk meningkatkan kapasitas produksi, memperluas operasi bisnis, dan memperkuat daya saing pelaku industri kecil. Namun, efektivitas kredit dalam mendorong pengembangan bisnis masih memerlukan pengujian empiris. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang menargetkan pelaku industri kecil yang telah menerima fasilitas kredit mikro. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier untuk menguji pengaruh penerimaan kredit terhadap indikator pengembangan bisnis, termasuk peningkatan pendapatan, aset, tenaga kerja, dan kapasitas produksi. Hasil penelitian menunjukkan bahwa penerimaan kredit mikro memiliki pengaruh positif dan signifikan terhadap pengembangan industri kecil. Temuan ini menunjukkan bahwa akses yang memadai terhadap pembiayaan dapat mendorong ekspansi bisnis dan meningkatkan kinerja industri kecil secara berkelanjutan. Implikasi dari penelitian ini menyoroti pentingnya perluasan akses kredit, pemberian bantuan bisnis, dan memastikan manajemen keuangan yang efektif untuk memperkuat sektor industri kecil sebagai pilar ekonomi daerah.
THE PRIVACY, TRUST, AND CUSTOMER EXPERIENCE AS KEY DRIVERS OF ONLINE PURCHASE DECISIONS: EVIDENCE FROM SHOPEE USERS IN BANDA ACEH Mahyuddin
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 1 (2026): SIMBAN Journal
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i1.98

Abstract

This study aims to analyze the influence of privacy, trust, and experience on purchasing decisions through the Shopee platform in Banda Aceh City. The rapid growth of e-commerce requires a deeper understanding of the factors influencing consumer behavior in online transactions. This research employs a quantitative approach using a survey method targeting Shopee consumers in Banda Aceh City. The sampling technique applied was purposive sampling, with respondents selected based on their prior purchasing experience on Shopee. Data were analyzed using multiple linear regression to examine both partial and simultaneous effects among variables. The results indicate that privacy, trust, and experience have a positive and significant influence on purchasing decisions. Simultaneously, these three variables contribute significantly to enhancing consumer purchasing decisions. These findings suggest that personal data protection, the level of trust in the platform, and positive shopping experiences are crucial factors in encouraging consumer purchasing decisions through Shopee in Banda Aceh City
THE EFFECT OF ONLINE CUSTOMER REVIEWS ON BOOKING INTENTION: THE MEDIATING ROLE OF TRUST AND PERCEIVED VALUE IN THE HOTEL INDUSTRY Harbiyah Gani; Ichsan Akmal Mazas; Aida Fitri
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 1 (2026): SIMBAN Journal
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i1.99

Abstract

The rapid growth of digital platforms has transformed consumer decision-making processes in the hospitality industry, particularly through the increasing reliance on online customer reviews. This study aims to examine the effect of online customer reviews on booking intention, with trust and perceived value serving as mediating variables. Drawing upon signaling theory and consumer behavior theory, this research proposes that online reviews function as informational cues that shape consumers’ cognitive and affective evaluations before making reservation decisions. A quantitative approach was employed using survey data collected from hotel customers who actively use online travel platforms such as Traveloka, Booking.com, and Tripadvisor. The data were analyzed using SPSS to test both direct and indirect relationships among variables. The findings indicate that online customer reviews significantly influence booking intention, both directly and indirectly through trust and perceived value. Trust and perceived value are found to partially mediate the relationship, suggesting that consumers are more likely to make hotel reservations when reviews enhance their confidence and perceived benefits. This study contributes to the hospitality marketing literature by providing empirical evidence on the psychological mechanisms underlying digital review influence and offers managerial implications for hotel marketers in optimizing online reputation strategies.
HOME GARDENS AND FOOD SECURITY: AN ECONOMIC ANALYSIS IN LAMDINGIN, BANDA ACEH Ade Elvi Rahmah
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 1 (2026): SIMBAN Journal
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i1.100

Abstract

Abstract: This study analyzes the utilization of homegarden land in Lamdingin Village, Kuta Alam Sub-District, Banda Aceh City, as a strategy to enhance household food security and economic resilience. The research objectives are: (1) to identify the potential of homegardens as sources of food and income, (2) to evaluate community knowledge and skills in their management, and (3) to reveal major constraints and propose alternative solutions. A descriptive approach was employed, utilizing a survey method targeting households owning homegardens. Data collected encompassed homegarden characteristics, cultivated commodity types, utilization of produce (for consumption and/or sale), and technical and non-technical barriers. Findings indicate substantial potential for homegarden development through the cultivation of vegetables, fruits, and small livestock, supporting family nutritional needs and generating supplementary income. However, utilization remains limited due to constrained land availability, inadequate technical knowledge, scarcity of production inputs, and disruptions from pests and plant diseases. Keywords: Homegarden land; Household food security; Vegetables; Fruits; Household agribusiness
SUSTAINABLE HOSPITALITY MODEL: THE INTEGRATION OF GREEN PRACTICES AND CUSTOMER PERCEIVED VALUE TOWARD GUEST LOYALTY Ichsan Akmal Mazas akmal; Harbiyah Gani; Aida Fitri
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 1 (2026): SIMBAN Journal
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i1.101

Abstract

The hospitality industry faces increasing pressure to adopt sustainable practices due to growing environmental awareness and shifting consumer preferences. This study aims to develop a Sustainable Hospitality Model by integrating green practices and customer perceived value in enhancing guest loyalty. A quantitative approach was employed using a survey of hotel guests who had stayed at least once within the last year. Data were analyzed using multiple regression to examine both direct and indirect relationships among variables. The findings reveal that green practices have a positive and significant effect on customer perceived value and guest loyalty. Furthermore, customer perceived value mediates the relationship between green practices and guest loyalty. These results confirm that environmentally responsible practices, when integrated with value creation strategies, can strengthen long-term guest loyalty. This study contributes theoretically to the development of sustainable hospitality models and provides practical implications for hotel management in designing customer-oriented sustainability strategies.
THE POLITICAL ECONOMY BEHIND ENERGY SUBSIDY POLICY: IMPLICATIONS FOR INFLATION IN INDONESIA Hendri Bin Muhammad Nur
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.131

Abstract

Energy subsidy policy remains a central component of Indonesia’s economic governance due to its significant implications for inflation, fiscal sustainability, and social welfare. While previous studies have predominantly examined either the economic consequences of energy subsidies or the political challenges associated with subsidy reform, limited attention has been given to the interaction between these dimensions within a comprehensive political economy framework. This study aims to analyze how energy subsidy policies influence inflation in Indonesia and to examine the political, fiscal, and social factors that shape subsidy-related decision-making. Employing a qualitative research design, the study utilizes document analysis of government reports, budget documents, publications from Statistics Indonesia (BPS), reports from international organizations, and relevant academic literature. The data were analyzed using thematic content analysis to identify patterns linking energy subsidies, inflation dynamics, fiscal conditions, and political incentives. The findings indicate that energy subsidies contribute to short-term price stability by reducing energy-related production and transportation costs, thereby moderating inflationary pressures. However, prolonged reliance on subsidies generates fiscal burdens, distorts market incentives, and increases vulnerability to external energy price shocks. The analysis further reveals that subsidy policies are strongly influenced by political considerations, including electoral incentives, public expectations, and concerns regarding social stability, which often constrain reform efforts. Although subsidy reforms tend to trigger short-term inflationary effects, they can enhance fiscal sustainability, improve resource allocation efficiency, and support long-term economic resilience when accompanied by appropriate social protection measures. This study contributes to the literature by offering an integrated political economy perspective that connects economic, political, social, and environmental dimensions of energy subsidy policy. The findings suggest that sustainable inflation management requires a balanced policy framework that combines fiscal discipline, targeted social assistance, and long-term energy transition strategies to promote both macroeconomic stability and inclusive development.
BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND INTERNAL CONTROL IN LOCAL GOVERNMENT FINANCIAL MANAGEMENT: EVIDENCE FROM ACEH Mukhtaruddin; Muhammad Azril
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.142

Abstract

This study aims to explore and gain an in-depth understanding of how budget transparency, public accountability, and internal control systems are enacted in the financial management practices of local governments in Aceh Province, and how these three aspects relate to local financial management performance. Sound local financial governance is a key prerequisite for achieving good governance, particularly in a region with special autonomy status such as Aceh. This study employs a qualitative approach with a descriptive case study design. Informants were selected through purposive and snowball sampling, comprising financial management officials, financial administration officers, internal government supervisory apparatus, and civil society actors involved in budget oversight across several regencies/cities in Aceh. Data were collected through in-depth interviews, non-participant observation, and documentation review, then analyzed using the interactive model of Miles, Huberman, and Saldana, comprising data reduction, data display, and conclusion drawing/verification. Data trustworthiness was established through source and method triangulation and member checking. The (illustrative) findings indicate that budget transparency is enacted through the openness of budget documents, yet still faces accessibility barriers for laypeople; public accountability is upheld through formal reporting mechanisms but remains limited in its responsiveness to public input; and the effectiveness of the internal control system is highly dependent on the commitment of unit leadership. Together, these three aspects form an interrelated pattern of local financial management that cannot be understood in isolation. This study offers rich contextual understanding to inform policy formulation for strengthening local financial governance in Aceh.
FINANCIAL ACCOUNTING LITERACY AND PERSONAL FINANCIAL MANAGEMENT BEHAVIOR AMONG GENERATION Z: THE MODERATING ROLE OF SOCIAL MEDIA Budi Safatul Anam; Masyitah
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.143

Abstract

The ease of accessing financial information through social media has transformed how Generation Z acquires knowledge and shapes their financial behavior, yet this does not necessarily translate into sound personal financial management. This study aims to analyze the effect of financial accounting literacy on the personal financial management behavior of Generation Z, and to test and explore the role of social media as a source of financial information in moderating this relationship. This study employs an explanatory sequential mixed methods design, beginning with a quantitative phase using a survey of 150 purposively selected Generation Z respondents (born 1997-2012), analyzed using Moderated Regression Analysis (MRA), followed by a qualitative phase through in-depth interviews with eight selected informants to deepen and explain the quantitative findings. The (illustrative) quantitative results indicate that financial accounting literacy has a significant positive effect on personal financial management behavior, social media as a source of financial information also has a significant positive effect, and, more interestingly, social media significantly and positively moderates (strengthens) the effect of financial literacy on financial management behavior. The qualitative phase reveals the mechanism behind these findings: social media functions as a 'double-edged sword' for Generation Z. For individuals with adequate financial literacy, social media reinforces understanding through the ability to filter and evaluate content credibility (critical financial literacy), whereas for individuals with low literacy, exposure to finfluencer content risks encouraging impulsive and speculative financial behavior driven by information overload and fear of missing out (FOMO) toward investment trends. This study contributes theoretically by broadening the understanding of the dual role of social media in digital financial literacy, and offers practical implications for educational institutions and regulators in designing financial education programs that equip Generation Z with critical thinking skills toward financial content on social media, rather than mere access to information.
Analisis Pemahaman Wajib Pajak Pelaku Usaha Mikro, Kecil, Dan Menengah (Umkm) Di Kecamatan Cipatat Tri Handoyo Pristiansyah Yoyo
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.145

Abstract

This study aims to analyze the level of tax understanding among Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Cipatat District regarding their tax obligations. This research employed a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation involving five MSME owners operating in various business sectors in Cipatat District. Data analysis was conducted using the Miles, Huberman, and Saldaña interactive model, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the level of tax understanding among MSME taxpayers in Cipatat District remains relatively low. Most respondents did not fully understand MSME tax obligations, the 0.5% Final Income Tax rate based on turnover, tax calculation procedures, tax payment and reporting processes, and had not registered for a Taxpayer Identification Number (NPWP) or used electronic tax systems. Factors influencing this low level of understanding include limited tax socialization programs, educational background, business experience, and access to tax-related information. The main challenges faced by MSME taxpayers are the lack of tax information, limited understanding of digital taxation systems, and insufficient guidance from relevant authorities. Therefore, continuous tax education and socialization programs are needed to improve tax understanding and compliance among MSME taxpayers.
AI RELIANCE AND PROFESSIONAL JUDGMENT QUALITY AMONG GOVERNMENT AUDITORS IN ACEH: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM Luthfiar Ramiady; Hendri Bin Muhammad Nur
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.146

Abstract

The adoption of artificial intelligence (AI) in government audit processes, ranging from data analytics to algorithm-based anomaly detection, promises significant efficiency gains, yet raises global concerns regarding automation bias, the tendency of auditors to accept AI output without adequate critical evaluation. This study aims to analyze the effect of AI reliance on the professional judgment quality of government auditors in Aceh, and to test and explore the moderating role of professional skepticism in this relationship. This study employs an explanatory sequential mixed methods design, beginning with a quantitative phase through a survey of 110 government auditors from the Aceh Inspectorate, Regency/City Inspectorates, the Aceh Representative Office of BPKP, and the Aceh Representative Office of BPK RI, analyzed using Moderated Regression Analysis (MRA), followed by a qualitative phase through in-depth interviews with ten selected auditors. The (illustrative) quantitative results reveal a counter-intuitive finding: AI reliance has a significant negative direct effect on professional judgment quality, yet professional skepticism significantly moderates this relationship by buffering (weakening) the negative effect. The qualitative phase reveals the underlying mechanism: auditors with high trait skepticism treat AI as a complementary tool that is still cross-verified, whereas auditors with low skepticism tend to treat AI as a substitutive tool whose output is accepted uncritically, a pattern informants themselves described as 'thinking laziness resulting from excessive trust in machines.' This study offers novelty as one of the first studies to empirically examine the specific construct of AI reliance, rather than general audit technology use, within the context of public-sector auditors in a special-autonomy region such as Aceh, while extending automation bias theory by positioning professional skepticism as a cognitive buffering mechanism. The practical implications underscore the urgency of strengthening professional skepticism training integrated with AI literacy for government auditors, so that the digital transformation of auditing does not come at the expense of professional judgment quality, which remains the core of the audit profession itself.

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