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All Journal Journal Of Management Science (JMAS) Jurnal Ekonomi dan Bisnis Indonesia JURNAL ILMIAH KOHESI Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif

SIREGAR, DINA KHAIRUNA

UNIVERSITAS BINA BANGSA

Author-ID : 1464223

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2014 - 2018 SINTA USWATUN HASANAH; IBROHIM .; DINA KHAIRUNA SIREGAR
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.526 KB)

Manufacturing industry is one of the mainstay sector in Indonesia. However, in recent years the performance of Indonesiamanufacturing sector is experiencing slowdown. Implementation of Corporate Social Responsibility disclosure, managerialownership and institutional ownership will maintain the existence of the manufacturing company as it will impact thecompany's productivity so that it will impact the company's performance. This research was conducted to determine theinfluence of Corporate Social Responsibility disclosure, managerial ownership and institutional ownership towards Return OnAssets. This research uses a quantitative approach. This research sample amounted to 185 consisting of 37 companies.Statistical testing using multiple linear regression analyses with a significance rate of 5%. The results of the T CorporateSocial Responsibility test show that T counts 4.444 > T table 1.97316 so that hypotheses 1 is acceptable. Unlike themanagerial holdings that show the value of the Count T-1569 < t table 1.97316 and its institutional ownership with T count-1.302 < t table 1.97316 so that hypotheses 2 and 3 are rejected. The F test results indicate that the F count 8.335 > F table2.65 so that the 4 hypothesis was received.

PENGELOLAAN KEUANGAN KELUARGA DI MASA PANDEMI COVID 19 Dina Khairuna Siregar; Azis Kurniawan; Ajwar Subhi; Megawati Megawati; Yanti Yanti
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 3 (2021): Batara Wisnu | September - Desember 2021
Publisher : Gapenas Publisher

The Covid 19 pandemic that occurred in 2020 impacts all areas of life, especially in the economy. The restriction of community activities causes a decrease in income that the government, business sector, and the community is not only felt by the government. This activity aims to increase the knowledge and ability of homemakers in managing family finances in the covid 19 pandemic period where many families' income decreases so that a mother as a financial manager must have knowledge and skills in family financial management. This activity was carried out at the Cisitu Village Office, attended by 20 participants consisting of homemakers and RT RW Cisitu Village. This activity went smoothly. The method of this service activity uses counseling and discussion methods. This activity shows that participants better know how to manage family finances by making household budgets, making spending priorities so that the income earned every month can meet all needs to avoid debt and start saving.

PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA Dina Khairuna Siregar; Desfi Rahma Anggraeni
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Every investment requires the right decision because this decision will affect investment results in the future. People's access to financial products and services that continue to increase and are so easily available does not have a positive impact, especially on the younger generation if they do not have good financial understanding and management. The purpose of this study was to determine the effect of financial literacy and financial behavior on investment decisions of students majoring in Accounting FEB Bina Bangsa University. The research method used is a quantitative method using a questionnaire using a judgment sampling technique which was distributed to 62 respondents. The data analysis technique used is multiple regression test, t test and F test using SPSS Software Version 25. The results of this study show that financial literacy has a significant positive effect on investment decisions. The higher a person's financial literacy knowledge, it will affect investment decisions. The results of this study also found that student financial behavior has a significant positive effect on investment decisions. The higher the financial behavior such as the management of financial planning and financial irregularities, the easier it will be for someone to invest

THE INFLUENCE OF TAXES, COMPANY SIZE, AND FOREIGN OWNERSHIP ON THE DECISION OF COMPANIES TO CONSIDER TRANSFER PRICING ON MANUFACTURING COMPANIES LISTED IN THE IDX Nani Rohaeni; Dina Khairuna Siregar; Iyah Hamdiyah Safitri
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.19

Transfer pricing has long been a classic issue in the taxation field. From the government side, transfer pricing is supposed to reduce and eliminate the potential for state tax revenue, because multinational companies shift the tax obligations of countries that have high tax rates (high tax countries) to countries with low tax rates (low tax countries). The purpose of this study is to fund out partially the effect of tax, company size, and foreign ownership on company decisions do transfer pricing. And to determine the effect of taxes, size foreign ownership in the company and simultaneously against the decision of the company do transfer pricing on manufacturing companies listed in Indonesia Stock Exchange period 2015-2019. The method used in this study is an associative method with a quantitative approach. The research population totals 183 companies with a sample of 11 companies, the financial report data attached 55 data using purposive sampling technique, the research was conducted at manufacturing companies in the Indonesia Stock Exchange period 2015-2019. The conclusion of the research is based on the above calculation partially, the results obtained by the tax and foreign ownership variable affect the company's decision to transfer pricing, while the variable company size does not affect the company's decision to transfer pricing. Simultaneously, the tax variables, company size, and foreign ownership affects the company's decision to transfer pricing to manufacturing companies in the Indonesia Stock Exchange period 2015-2019.

MENUMBUHKAN UMKM DENGAN PEMANFAATAN POTENSI DESA Dina Khairuna Siregar; Diah Permata Sari; Indra Pangestu; Aldo Alif Fisa Pangestu; Retno Wahyuningrum
MULIA (Jurnal Pengabdian kepada Masyarakat) Vol. 1 No. 2 (2022): MULIA (Jurnal Pengabdian kepada Masyarakat) September 2022
Publisher : Amal Insani Foundation

One sector that has an important role in the economic recovery process is MSMEs. However, most of the MSMEs in Indonesia are still run traditionally. In addition, there are some common problems that are often experienced by MSMEs, namely limited capital, not yet having a clear legal entity, lack of product innovation and many MSME actors still not technologically savvy. Kencana Harapan Village is a village located in Lebak Wangi District, Serang Regency, Banten. Kencana Harapan Village is a rice field area, with the main natural resource being rice, where the economy of the Kencana Harapan village community is relatively minimal and not yet prosperous. This outreach activity is expected to enable the residents of Kencana Harapan Village to gain knowledge to create MSMEs, manage MSME capital and how to market MSME products according to the times with the digital era, so that it is expected to improve the economy of local residents. The method of this service activity uses the lecture, discussion and question and answer method. The results of this outreach activity increased the level of knowledge of the people of Kencana Haraoan Village about the role of MSMEs in the Indonesian economy

PENGARUH OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dina Khairuna Siregar; Ina Khodijah
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.192

This study is a quantitative study that aims to determine the effect of Other Comprehensive Income and Net Income on the Return on Shares of LQ45 companies listed on the Indonesia Stock Exchange in 2016-2022. The sampling technique is to use the purposive sampling method and obtained 8 companies that are research samples The data processing technique uses multiple linear regression analysis with the help of SPSS version 25. The results of this study show that Other Comprehensive Income partially has no influence on stock returns and Net Income partially has a negative influence on stock returns. Simultaneously Other Comprehensive Income and Net Income have an influence on stock returns

Effect of thin capitalization and transfer pricing on tax avoidance on manufacturing sector multinational company listed on the indonesia stock exchange for the period 2016-2021 Dina Khairuna Siregar; Fitri Nur Rahman; Detty Susilawati
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.194

The purpose of this study was to determine the effect of thin capitalization and transfer pricing on tax avoidance in the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period partially and simultaneously. The research method used in this study is descriptive with a quantitative approach. The population in this study is the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period which amounted to 45 companies. The number of multinational manufacturing companies that were sampled in this study was 16 companies. The total sample of research is 96 samples The conclusion of this study is partially thin capitalization has no effect on Tax Avoidance, Transfer Pricing affects Tax Avoidance. Simultaneously Thin Capitalization and Transfer Pricing affect Tax Avoidance.

Pendekatan Personal Dalam Meningkatkan Kesadaran Terhadap Kesehatan Mata Di Desa Gedong Damai Kelurahan Kalitimbang Cilegon Dery Kurniawan; Dina Khairuna Siregar; Fahri Fahri; Leni Rahmadanti; Muhammad Rusydi Wibisono; Anggita Mega Sari; Nur Atari Oktafianti; Muhammad Anid Hikmanudin
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 6 (2023): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i6.282

Menurut survey apabila gangguan kesehatan mata cenderung dibiarkan berlarut-larut tanpa adanya pencegahan atau tindakan, akan meningkatkan prevalensi jumlah penderita gangguan refraksi (seperti myopia) menjadi 52% di tahun 2050. Oleh karenanya, kesadaran menjadi langkah penting dalam upaya mencegah maupun mengobati gangguan kesehatan mata. Maka dari itu perlu diadakan kegiatan yang dapat memaksimalkan penyuluhan terkait kesehatan mata dengan pendekatan personal seperti pemeriksaan mata gratis. Agar nantinya, bersama dengan pihak yang bekerjasama dalam kegiatan ini yaitu Posyandu Remaja Gemini sebagai kelompok binaan yang disupervisi Puskesmas Cibeber Kota Cilegondapat mengawal dan memfasilitasi masyarakat demi terjaganya kesadaran mereka terhadap kesehatan mata. Metode pelaksanaan ini dilakukan secara kolaboratif dengan teknis model penyuluhan personal berupa pemeriksaan mata secara gratis. Pelaksanaan ini juga melakukan pengisian kuesioner dalam meninjau konteks kesadaran masyarakat terhadap kesehatan matanya. Kuesioner dibuat berdasarkan wawancara kepada pengguna kacamata di wilayah setempat. Dari kegiatan ini tercatat secara riwayat pemakaian kacamata terdapat 15 orang (sekitar 45%) sudah pernah memakai kacamata dan 18 orang (sekitar 55%) belum pernah memakai kacamata. Dari hasil kuesioner masih perlu menelusuri faktor-faktor yang menghambat perilaku masyarakat menjaga kesehatan mata, seperti menunda pemakaian kacamata. Diharapkan ke depannya program pemeriksaan mata dapat dilangsungkan secara rutin dan berkala sehingga kesadaran masyarakat terhadap kesehatan mata dapat terjaga.

Pelatihan Penyusunan Laporan Keuangan Dengan Menggunakan Aplikasi SI APIK Pada UMKM di Kelurahan Katilimbang Cibeber Kota Cilegon Dina Khairuna Siregar; Puspita Maelani; Venny Octafiani; Dandy Yoga Pratama; Yoghi Febriansyah; Ismiyati Ismiyati; M. Rudy Hermawan; Evi Zahratunnisa
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.294

Perkembangan UMKM menuntut para pelaku usaha untuk terus beradaptasi demi mempertahankan keberlangsungan usahanya, termasuk pada pengelolaan keuangan, UMKM di kelurahan Katilimbang yang memproduksi dan menjual keripik tauge Lasak terus meningkat namun belum tertib dalam pencatatan keuangan. Metode pelaksanaan terdapat tiga tahapan yaitu survey untuk mengidentifikasi permasalahan pada UMKM, kedua Perencanaan dalam menentukan materi, jadwal kegiatan dan kebutuhan lainnya, tahap terakhir adalah pelaksanaan pelatihan. Hasil kegiatan ini adalah meningkatkan pengetahuan para pelaku UMKM dalam pengelolaan keuangan dan pencatatan keuangan dengan menggunakan aplikasi SIAPIK.

Pendampingan Keluarga Dalam Upaya Mencegah Kenakalan Remaja Di Desa Gedong Damai Kelurahan Kalitimbang Cilegon Muhammad Hidayat; Dina Khairuna Siregar; Ifat Fadilatunnisa; Venny Octafiani; Dandy Yoga Pratama; Yoghi Febriansyah; Muhamad Anid Hikmanudin; Anggita Mega Sari
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.308

Salah satu aset masa depan yang dimiliki oleh Indonesia yakni remajanya hari ini. Akan tetapi, tantangan menjadi remaja cukup banyak dan seringkali tidak mampu diprediksi. Satu yang sudah tidak asing lagi yakni kelakalan yang terjadi di antara mereka. Kenalakan remaja mencakup semua perilaku dan tindakan remaja yang menyimpang dari norma-norma hukum pidana. Kecataman Cibeber, kota Cilegon masih terdapat kasus kenakalan remaja yang harus menjadi perhatian semua pihak. Dalam upaya mencegah terjadinya kenalakan remaja, memberikan pemahaman kepada orangtua akan penting peran keluarga manjadi sangat penting untuk dilakukan. Orangtua atau keluarga menjadi penentu perkembangan remaja hari ini dan seterusnya. Untuk memaksimalkan upaya pencegahan kenakalan remaja ini, maka para orangtua perlu dibekali dengan pemahaman akan peran-peran mereka di lingkungan rumah tangga. Kegiatan pendampingan ini dilakukan dengan metode edukasi dan diskusi dengan menggunakan media alat bantu pembelajaran. Dari hasil diskusi dikehatahui masih minimnya pengetahuan orangtua tentang risiko hukum yang bisa disebabkan oleh kenakalan remaja. Oleh sebab itu, dengan kegiatan pendampingan ini, diperoleh peningkatan pemahaman para orangtua terkait dengan segala jenis upaya mencegah kenakalan remaja di desa Gedong Damai Kelurahan Kalitimbang, Kecamatan Cibeber Kota Cilegon

Co-Authors Afifah, Lailatul Ajwar Subhi Aldo Alif Fisa Pangestu Amalia Amalia Amalia, Aam Amyati, Amyati Andani, Rahmah Anggita Mega Sari Anggraini, Parlitha Antika, Neneng Arofah, Laila Astuti, Nunik Sri Widia Asy'ary, Hilda Melia Azis Kurniawan Budiawan, AA Dandy Yoga Pratama Dandy Yoga Pratama Desfi Rahma Anggraeni Desiyani, Risma Eka Detty Susilawati Diah Permata Sari DIAH PERMATA SARI, DIAH PERMATA Dian Novita Dini Martinda Lestari Evi Zahratunnisa Fahri Fahri Firdaus, Muhamad Rayhan Fitri Nur Rahman Galingging, Nanda Silvia BR Gunawan, Syahrul Hamsanah, Siti Hermawati, Eli Holilah Ibrohim Ibrohim Idayu, Riyanthi Ifat Fadilatunnisa Ilhami, Muhammad Rizky Maulana Ina Khodijah Indra Pangestu Ismiyati Ismiyati Iyah Hamdiyah Safitri Julianti, Nita Kafi, Muhamad Ibnu Kurniawan, Dery Leni Rahmadanti LENI TRIANA, LENI Lestari, Dwi Maya Luthfiyah, Siti Mawaddah M. Rudy Hermawan Mahuda, Isnaini Masitoh, Melly Maya Maulana, Farhan Maulana, Mario Maulana, Yozi Heru Megawati Megawati Mohamad Husni Muhamad Anid Hikmanudin Muhammad Anid Hikmanudin Muhammad Hidayat Muhammad Rusydi Wibisono Muntasiro , Fitria Azzahra Muntasiro, Fitria Azzahra Nani Rohaeni Natasyha, Meylan Nita Yulianti, Nita Novi Handayani Nur Atari Oktafianti Nurhidayah, Syarifah Zifa Nurtini, Nurtini Pratama, Dymas Putra Puspita Maelani Puspitasari, Misehelia Kartika Putri, Syifa Nadiyah Putri, Zachika Tenia Retno Wahyuningrum Ria Hindriani Sanda, Ditha Aprilia SINTA USWATUN HASANAH Solihin Suliyasti, Desi Suliyasti, Desy Sunaliyasih, Phuty Dewi Umam, Hairul Uthafiyah, Uthafiyah Venny Octafiani Venny Octafiani Wilmasari, Titin Wulandari, Wiwin Yanti Yanti Yoghi Febriansyah Yoghi Febriansyah Zahran, Aldo Salvero

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