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All Journal JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Mantik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Journal Of Indonesian Social Society Journal of Accounting, Management, Economics, and Business Jurnal Ilmiah Ekonomi dan Manajemen Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) JIPITI: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Multidisiplin Edukasi IPSSJ Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Global Research Publications
Susan Grace V Nainggolan
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Penerapan Forecasting terhadap Inovasi Bisnis Berkelanjutan Berbasis Green Entrepreneur di Kota Medan Purba, Angel Theresia; Utami, Mulia; Yusri, Muhammad; Nainggolan, Susan Grace
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30597

Abstract

Penelitian ini bertujuan menerapkan metode forecasting untuk mendukung inovasi bisnis berkelanjutan berbasis green entrepreneur di Kota Medan. Objek penelitian adalah usaha rumahan Growli yang memproduksi kompos cair organik dari limbah dapur. Permasalahan utama meliputi fluktuasi bahan baku, ketidaksesuaian antara permintaan dan persediaan, serta keterbatasan daya simpan produk. Peramalan penjualan dilakukan dengan metode regresi linear sederhana berdasarkan data Januari–Juni 2025. Hasil analisis menunjukkan model memiliki akurasi tinggi dengan MAD sebesar 3,79, MSE 17,90, dan MAPE 5,10%. Penjualan Juli 2025 diproyeksikan sebesar 94,80 liter. Temuan ini menunjukkan bahwa forecasting efektif dalam mengoptimalkan produksi, mengurangi pemborosan, dan mendukung keberlanjutan usaha sesuai prinsip green entrepreneurship.
PENGELOLAAN DANA DESA BERBASIS PARTISIPASI MASYARAKAT DI DESA LUMBAN BINANGA Herlambang, Albert; Marpaung, Linda Wahyu; Purba, Rahmad Dianta; V Nainggolan, Susan Grace
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 5, No 1 (2025): April 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v5i1.3911

Abstract

Abstract: Village Fund management is a crucial aspect in realizing equitable and sustainable village development. However, the effectiveness of such management is largely determined by the level of village community participation in all stages of program planning, implementation, and evaluation. This article discusses how community participation can be a key foundation in Village Fund management, as well as the obstacles and strategies that can be implemented to strengthen the active role of the community. The study results indicate that a participatory approach not only increases transparency and accountability but also strengthens community ownership of village development outcomes.           Keywords: village funds, community participation, village development,  Abstrak: Pengelolaan Dana Desa merupakan aspek krusial dalam upaya mewujudkan pembangunan desa yang adil dan berkelanjutan. Namun, efektivitas pengelolaan tersebut sangat ditentukan oleh tingkat partisipasi masyarakat desa dalam seluruh tahapan perencanaan, pelaksanaan, hingga evaluasi program. Artikel ini membahas bagaimana partisipasi masyarakat dapat menjadi fondasi utama dalam pengelolaan Dana Desa, serta kendala dan strategi yang dapat dilakukan untuk memperkuat peran masyarakat secara aktif. Hasil kajian menunjukkan bahwa pendekatan partisipatif tidak hanya meningkatkan transparansi dan akuntabilitas, tetapi juga memperkuat rasa kepemilikan masyarakat terhadap hasil pembangunan desa. Kata kunci: dana desa, partisipasi masyarakat, pembangunan desa 
Financial Literacy and Perceived Ease of Use on Interest in Using E-Wallet (Case Study of Employees at PT Tanjung Timberindo Industry) Jenny Novita Sari; Susan Grace Veranita Nainggolan; Tri Wulandari
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.97

Abstract

This study aims to determine the impact of financial literacy and perceived ease of use on interest in using E-Wallet as a means of payment used by employees of PT Tanjung Timberindo Industry. This study uses quantitative research data methods with primary data sources that use questionnaires as data collection instruments. The population in this study were all employees who worked at PT Tanjung Timberindo Industry as many as 101 employees. The sample in this study was calculated using the slovin formula obatined as many as 50 employees and the sampling technique used was Purposive Sampling. Data analysis and testing consists of validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, partial hypothesis testing (t test), simultaneously (F test), and determination coefficient test. The results of this study indicate that Financial Literacy has a partially significant effect on Interest in Using E-Wallet with a t value of 7,169 > t table 1,667. Perceived Ease of Use has no significant effect partially on Interest in Using E-Wallet with a t value of 0,789 < t table 1,667. Financial Literacy and Perceived Ease of Use have a significant effect simultaneously on Interest in Using E-Wallet with an F Value of 41,404 > F table 2,42 and a coefficient of determinarion of 63,8%.
The Effect of Financial Literation and Financial Attitude on Financial Behavior in Modernization Era (Case study on employees of PT. Paluta Inti Sawit) Shelvina; Nainggolan, Susan Grace V.
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.141

Abstract

ABSTRACT This study aims to determine whether financial literacy and financial attitude have a significant effect on financial behavior in modernization era among employees of PT. Paluta Inti Sawit. The study uses quantitative data method and the data source is primary data. The population in this study are all employees with top and middle management levels working at PT. Paluta Inti Sawit, totaling 38 employees. The sample in this study includes all employees at the top and middle management levels working at PT. Paluta Inti Sawit, using a saturated sampling method. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneous hypothesis testing (F test), and coefficient of determination test (R²). The results of this study show that financial literacy has a significant effect on financial behavior, with a calculated T-count of 3.182 > T-table of 2.028. Financial attitude also has a significant effect on financial behavior, with a calculated T-count of 3.925 > T-table of 2.028. Financial literacy and financial attitude have a significant effect on financial behavior, with a calculated F-count of 22.077 > F-table of 3.27 and the regression coefficient is 55,8%. Keywords: Financial Literacy; Financial Attitude; Financial Behavior
Application of Green Accounting and Tax Avoidance to the Financial Performance of the Mining Sub-Sector (listed on the IDX) Jessica; Susan Grace Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.248

Abstract

In the era of the 4.0 industrial revolution, economic growth has experienced quite rapid development in the company's operational activities. An impact generated by a company will issue risks that affect the business and performance carried out by the company's activities, namely the company's activities towards environmental problems. The application of green accounting will encourage companies to minimize environmental problems that occur. Tax avoidance is an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The implementation of prolonged Tax Avoidance practices can reduce the value of the company. This study aims to determine whether Green accounting and tax avoidance have a significant effect on financial performance in mining sub-sector companies (listed on the IDX). This study uses a purposive sampling method and the data source is secondary data. The data collection technique uses the Indonesia Stock Exchange (IDX) which releases the financial statements of mining sub-sector companies for the period 2018-2023. Data analysis and testing consist of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination tests. The results of this study show that Green Accounting has a significant effect partially on Financial Performance with a t count of 5,584 > t table 1.70113. Tax Avoidance did not have a significant effect on Financial Performance simultaneously with t calculation -2,692 < t table 1.70113. Green Accounting and Tax Avoidance had a significant effect simultaneously on Financial Performance with a value of 15,978 > table f 3.35 and a regression coefficient value of 54.2%.
ETIKA BISNIS SEBAGAI LANDASAN PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN INDONESIA Charlene Victoria; Deby Jocelyn; Florence; Regina Ongko; Nathasya Christie; Susan Grace V Nainggolan
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1438

Abstract

This study aims to examine the role of business ethics as the basis for implementing corporate social responsibility in companies in Indonesia, explain how it is applied in practice, and identify the challenges faced. The research uses a qualitative descriptive method with a literature study approach. Data was obtained from various relevant written sources and analyzed using content analysis techniques through a process of theme grouping and conclusion drawing. The results of the study indicate that business ethics serve as moral guidelines that direct companies in carrying out their social responsibilities in a responsible and sustainable manner. The application of business ethics encourages corporate social responsibility to not only be a formality, but to be integrated with business strategies and provide tangible benefits to society and the environment. However, the implementation of social responsibility based on business ethics still faces challenges, such as a low understanding of ethical values, limited resources, and a lack of consistency in its application.
Etika Bisnis dan Good Corporate Governance pada PT Unilever Indonesia Tbk di Era ESG Nina Hartati; Steffany Rusli; Tasya; Fabiola; Cathabella Gilliani; Susan Grace V Nainggolan
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1440

Abstract

This study aims to examine the implementation of business ethics and Good Corporate Governance (GCG) principles at PT Unilever Indonesia Tbk (Unilever Indonesia), evaluating their impact on reporting transparency, company performance, and stakeholder trust. The research method used is a qualitative descriptive case study based on documents (Annual Report, Sustainability Report, governance policies) enriched through triangulation with media coverage related to reputation issues for the 2024–2025 period. The results show that Unilever Indonesia has an established governance systems and code of ethics, as well as comprehensive ESG reporting practices, but faces reputational and market pressures (including the impact of geopolitical issues and adjustments to global sustainability targets) that challenge the implementation of ethics and public perception of ESG commitments. The study discusses academic and practical implications, and recommends steps to improve communication governance and strengthen operational integrity.
Etika Bisnis dan Corporate Social Responsibility (CSR) dalam Peningkatan Reputasi dan Keberlanjutan Perusahaan di Indonesia Caroline; Jesslyn Tiovanny; Jocelyn Marchella; Felix Thantio Yangderson; Susan Grace V Nainggolan
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 12 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Desember 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i12.1475

Abstract

This study aims to explain the concepts of business ethics and corporate social responsibility, analyze their interrelationship in corporate practices in Indonesia, and identify the benefits, challenges, and strategies for their implementation. The study uses a qualitative descriptive method through a literature review with content analysis to organize the data into main themes. The results show that business ethics form the basis of corporate behavior, while corporate social responsibility is a form of concrete action that supports the welfare of society and the environment. The application of both has been proven to increase public trust, reputation, and business sustainability, despite facing obstacles in the form of cultural differences, regulations, and resource requirements. This study emphasizes the importance of consistent implementation so that companies can provide positive value to society while maintaining long-term sustainability.
Peran Etika Bisnis dalam Membangun Budaya Kerja yang Bertanggung Jawab Deva Jakaria Sinaga; Fiesto De Limawan; Francois Louis; Susan Grace Nainggolan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8123

Abstract

This study aims to analyze the role of business ethics in building a responsible work culture at PT. Sinergi Karsa Utama (PT. SKU). A qualitative case study approach was used, involving in-depth interviews with leaders and key employees, as well as participant observation. The results indicate that business ethics serves as a "normative bridge and cultural catalyst" that successfully transforms moral values ​​into institutionalized behavior. The implementation of ethics at PT. SKU is a strategic combination of a compliance approach, manifested through a Code of Ethics and Standard Operating Procedures, and an integrity approach driven by the internalization of values.Three key findings confirm the central role of ethics: (1) Ethics as a Normative Anchor: Deeply rooted moral standards lead employees to act responsibly, even without supervision (default behavior), as confirmed by findings of high ownership and a shift from a blaming culture to a learning culture. (2) Ethical Leadership as an Example: Leadership's consistency in integrity and rejection of bribery creates a safe Ethical Climate and builds trust, which is the psychological foundation for accountability. (3) Consistent Enforcement: Fair enforcement mechanisms without double standards create a perception of Procedural Justice (Colquitt, 2001), which strengthens loyalty and a culture of responsibility.Managerial implications indicate that a focus on integrity-based ethics and consistent enforcement is crucial. Empirically, the significant reduction in customer complaint rates (40% in one year) demonstrates the effectiveness of a responsible culture built on a robust ethical framework. This research contributes to the literature by enriching the case study on the causal relationship between business ethics and organizational culture in the context of Indonesian companies
ETIKA AUDIT SEBAGAI DASAR PROFESIONALISME AUDITOR DI INDONESIA Erica Chang, Asajelita Gaurifa, Andres Novelius, Vivian Davina, Michele Li, Susan Grace V Nainggolan
Integrative Perspectives of Social and Science Journal Vol. 3 No. 01 Januari (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan mengkaji peran etika audit dalam membentuk profesionalisme auditor serta menelaah pentingnya penerapan prinsip etika dalam meningkatkan kualitas dan kredibilitas praktik audit di Indonesia. Penelitian ini menggunakan metode deskriptif kualitatif melalui studi kepustakaan terhadap berbagai sumber sekunder yang relevan. Hasil kajian menunjukkan etika audit menjadi landasan moral dan profesional yang menegakkan integritas, objektivitas, independensi, kompetensi, dan perilaku profesional auditor sehingga menghasilkan audit yang andal dan dipercaya oleh pemangku kepentingan. Lemahnya penerapan etika audit dapat memicu konflik kepentingan, tekanan klien, dan penyimpangan yang menurunkan kualitas audit serta kepercayaan publik. Oleh karena itu etika audit perlu diinternalisasi secara konsisten melalui kesadaran individu auditor dan penguatan pengawasan profesi guna menjaga kredibilitas dan kualitas audit di Indonesia.
Co-Authors Ahmad Nizam Asianna Martini Simarmata Asianna Martini Simarmata Caroline Cathabella Gilliani Charlene Victoria Christin Meilani Nainggolan Christin Meilani Nainggolan Debora Tambunan Deby Jocelyn Desma Erica Maryati Manik Deva Jakaria Sinaga Dr. Thuy Ha Thi Elisabeth Nainggolan Ester Simamora Fabiola Felix Thantio Yangderson Fiesto De Limawan Fiqrida Amalia Florence Francois Louis Frizkha Hariana Haykal Riskyandana Herlambang, Albert Hommy Dorthy Ellyany Sinaga Jefri Jefri Jenny Novita Sari Jessica Jesslyn Tiovanny Jocelyn Marchella Junika Napitupulu Laura Angeline Leoni Tandra Linda Wahyu Marpaung Maria Cristina Rumapea Markwok, Angeline Marly Patricia Sihombing Mia Natasya Mia Natasya Muhammad Hafiz Abd Rashid Muhammad Hafiz Abd. Rashid Muhammad Haris Riyaldi Muhammad Yusri Nathasya Christie Niarita Bukit Nina Hartati Oktaviani Sinaga Oktaviani Sinaga Pane, Yonson Pesta Gultom Petrus Loo Purba, Angel Theresia Purba, Revi Mariska Br Putri Handayani Putri Herlina Munte Putri Wahyuni Rahmad Dianta Purba Regina Ongko Salwa Ramadhani Salwa Ramadhani Sanjaya, Vamelia Sarmauli Hanny Siagian Shelvina Sintiawati Sintiawati Sintya Margaretha Purba Sintya Margaretha Purba Sipnarong Kanchawongpaisan Sipnarong Kanchawongpaisan Situmorang, Frenky Situmorang, Irvan Rolyesh Sony Steffany Rusli Tasya Thierry Charlson Lohart TRI WULANDARI Utami, Mulia Vioresca Prissillya Widalicin Januarty Widalicin Januarty Yesika Yanuarisa Yolanda Naomi Octavia Br. Simangunsong Yulvitriyani Br Sebayang Zakia Fadila