The Indonesian Institute of Accountants (IAI) Aceh’s Role in Hydro Meteorological Post-Disaster Recovery in Aceh

Authors

  • Fazli Syam Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Heru Fahlevi Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Riha Dedi Priantara Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Syukriy Abdullah Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Jhon Andra Asmara Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Maulana Kamal Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • M Rizal Yahya Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Evayani Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Evi Mutia Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Dinaroe Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author
  • Maulinatul Chairan Department Accounting, Faculty of Economic and Business, Universitas Syiah Kuala, Indonesia Author

Keywords:

Post-disaster Recovery, Hydro-meteorological Disaster, Student Assistance, Mosque Rehabilitation, Professional Association Collaboration

Abstract

Purposes: This community service program aimed to support early recovery after the 2025 hydro-meteorological disasters (floods and landslides) in Aceh by (1) providing targeted assistance to disaster-affected university students and (2) restoring the functionality of worship facilities through cleaning actions and essential facility support.

Design/Methodology/Approach: This program was implemented on January 14–17, 2026, through a collaborative approach led by the Indonesian Accountants Association (IAI) Aceh Region, in partnership with Malikussaleh University, Lhokseumawe State Polytechnic, and Samudra University, supported by IAI's national donations and additional funds from APSSAI. Activities carried out included rapid on-site coordination, distribution of aid to affected students, and cleaning and restoring cleanliness at affected worship facilities in Meunasah Gampong Reuleut Timur (North Aceh Regency), Sulthan Malikussaleh Mosque in Mancang Village (North Aceh Regency), and Baitul Izzah Mosque in Gampong Baro (Langsa City).

Findings: The program engaged approximately 25–30 volunteers and provided assistance to affected students through Universitas Malikussaleh, Politeknik Negeri Lhokseumawe, and Universitas Samudra, alongside support for worship facility recovery. Aid included Qur'ans, Iqra' books, Women's prayer robes, sarongs, prayer rugs, cleaning kits, fans, storage racks, and a water pump, while cleaning actions improved hygiene and enabled the resumption of communal and religious activities.

Originality/Value: The program demonstrates a replicable collaboration model between a professional association and universities to deliver focused, accountable post-disaster support for students and community worship infrastructure.

References

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Published

18-02-2026

Issue

Vol. 1 No. 1 (2026): February

Section

Articles

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Copyright (c) 2026 Fazli Syam, Heru Fahlevi, Riha Dedi Priantara, Syukriy Abdullah, Jhon Andra Asmara, Maulana Kamal, M Rizal Yahya, Evayani, Evi Mutia, Dinaroe, Maulinatul Chairan (Author)

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