Jurnal Mahasiswa Akuntansi Samudra

Pengaruh Kepemimpinan Kepala Desa, Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Peureulak Aceh Timur

Salsabila — 2026-04-30

This study is motivated by the importance of village head leadership, village apparatus competence, and community participation in the management of village funds in Peureulak District, East Aceh Regency. Village fund management is a crucial aspect in realizing effective, transparent, and accountable village development; therefore, good governance as well as the involvement of both the community and village officials are required. This study aims to examine the effect of village head leadership, village apparatus competence, and community participation on village fund management. The population of this study consists of village offices in Peureulak District, with a total sample of 152 respondents selected using a saturated sampling technique. Data were collected through questionnaires measured using a Likert scale, and the data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that village head leadership has a positive but not significant effect on village fund management, while village apparatus competence has a positive and significant effect on village fund management. Community participation also has a positive and significant effect on village fund management. Simultaneously, the three variables have a significant effect on village fund management. The conclusion of this study emphasizes that village fund management will be more optimal when supported by good leadership, competent village officials, and active community participation at every stage of the management process.

PERAN LITERASI KEUANGAN SYARIAH DAN FINANCIAL SELF-EFFICACY DALAM MEMBENTUK PERILAKU KEUANGAN MAHASISWA

Dian Sahpitri — 2026-04-12

This study aims to analyze the effects of Islamic financial literacy and financial self-efficacy on the financial behavior of students at the Faculty of Islamic Economics and Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan. The study employs primary data collected through a questionnaire survey administered to 80 undergraduate students from the 2021 cohort. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that Islamic financial literacy has a positive and significant effect on students’ financial behavior, suggesting that a better understanding of Islamic financial principles and practices encourages more planned and responsible financial behavior. In addition, financial self-efficacy is also found to have a positive and significant influence on financial behavior, indicating that individuals’ confidence in their ability to manage personal finances plays an important role in daily financial decision-making. These findings provide practical implications for higher education institutions to strengthen Islamic financial literacy education and enhance students’ financial self-confidence as a strategy to promote healthy and sustainable financial behavior. Future studies are recommended to expand the sample size and incorporate additional variables to obtain a more comprehensive understanding of the determinants of students’ financial behavior.

Analisis Minat Masyarakat dalam Program Wakaf Produktif di Kota Langsa

Tuti Meutia — 2026-09-15

This study aims to analyze the roles of community perception and community trust as determinants of community interest in the productive waqf program in Langsa City. A descriptive qualitative approach was employed, with data collected through structured questions and interviews. The data were analyzed using the Miles and Huberman model. The findings indicate that positive perceptions of the benefits of the productive waqf program and high levels of trust in the program’s management are key factors encouraging community participation. The study concludes that community perception and trust are dominant factors influencing community interest in the productive waqf program. Efforts to strengthen positive perceptions and community trust are expected to enhance interest and participation in in productive waqf in Langsa City.