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Application of Environmental, Social, and Governance (ESG) Principles as Dynamic Capabilities: A Case Study of PT Mustika Ratu Tbk Rahma Muti’ah; Mulkan Ritonga; Nurintan Asyiah Siregar
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles at PT Mustika Ratu Tbk (MRAT) as a dynamic capability that builds a resilient, responsible, and sustainable financial system. Using a qualitative approach with a single case study design, secondary data were collected through library research on 19 international journal articles (2025–2026) and documentation study of annual reports, sustainability reports, press releases, and national media coverage for the 2023–2026 period. Deductive thematic content analysis was conducted by classifying empirical evidence into the ESG principle framework: dynamic materiality, stakeholder orientation, long-term value creation, transparency and accountability; along with E, S, G dimensions; implementation instruments; key actors; and impacts. The results show that MRAT consistently actualizes the four main ESG principles through programs such as mangrove planting, Women Empowerment Conference, Jamunomic Ecosystem, and ISO 9001 and ISO 14001 certifications. The governance dimension (G) proves to be the foundation enabling the effectiveness of environmental (E) and social (S) dimensions. Policy, market, internal governance, and digital instruments are integrated synergistically, with digital transformation acting as a mediator of performance improvement. The five key actors (management, investors, regulators, employees/partners, consumers/public) work harmoniously to create a virtuous circle of ESG reinforcement. The impacts include economic resilience, reduction of environmental and social risks, inclusive growth, and tangible contribution to intergenerational welfare. This study contributes to ESG literature in the context of local wisdom-based family firms in developing countries and provides a best practice model for similar companies.
Pendampingan Akselerasi Legalitas Usaha (NIB) dan Sertifikasi Halal Bagi Pelaku UMKM di Desa Bandar Kumbul Guna Peningkatan Akses Permodalan dan Perlindungan Usaha : Pengabdian Rosna Sahara Lubis; Muhammad Irwansyah Hasibuan; Mulkan Ritonga
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5829

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian nasional, namun masih menghadapi rendahnya legalitas usaha dan keterbatasan akses permodalan formal. Permasalahan ini juga dialami UMKM di Desa Bandar Kumbul yang sebagian besar belum memiliki Nomor Induk Berusaha (NIB) dan Sertifikasi Halal sehingga akses pembiayaan dan perlindungan hukum belum optimal. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan pemahaman dan kemampuan pelaku UMKM dalam pengurusan NIB melalui sistem Online Single Submission Risk Based Approach (OSS-RBA) serta pengajuan Sertifikasi Halal melalui pendampingan langsung. Metode yang digunakan adalah pendekatan aksi partisipatif dengan melibatkan 30 UMKM melalui observasi, sosialisasi, pendampingan teknis, dan evaluasi selama Agustus–Desember 2025. Hasil menunjukkan 4 UMKM (13,3%) memperoleh NIB dan 2 UMKM (6,7%) memproleh Sertifikasi Halal, disertai peningkatan kesiapan administratif, literasi digital, serta keberanian mengakses mencakup seperti Kredit Usaha Rakyat. Pendampingan legalitas efektif mendorong formalitas, daya saing, dan keinginan usaha.
Sosialisasi dan Pendampingan Penggunaan Aplikasi Lamikro untuk Meningkatkan Kemampuan UMKM dalam Menyusun Laporan Keuangan Berbasis Sak EMKM di Desa Bandar Kumbul Kecamatan Bilah Barat : Pengabdian Wanda Siregar; Mulkan Ritonga; Bhakti Helvi Rambe
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5830

Abstract

Kegiatan pengabdian ini bertujuan memberikan pemahaman kepada pelaku UMKM di Desa Bandar Kumbul dalam menyusun laporan keuangan yang baik dan memanfaatkan aplikasi Lamikro sebagai aplikasi finansial teknologi dalam membantu pencatatan dan penyusunan laporan keuangan. Pada kegiatan pengabdian masyarakat kali ini, menggunakan metode Community Based Participation Research (CBPR), Kegiatan ini dilaksanakan di Desa Bandar Kumbul, Kabupaten Labuhanbatu dengan melibatkan pelaku UMKM sebagai peserta utama. Subjek terdiri dari 30 pelaku usaha yang telah menjalankan bisnis namun belum menerapkan pencatatan keuangan sesuai standar akuntansi. Teknik pelaksanaan kegiatan ini terdapat 4 tahapan yaitu Observasi, Perencanaan Program seperti Sosialisasi dan Pendampingan, Hasil Kegiatan dan Evaluasi. Hasil kegiatan ini menunjukkan adanya peningkatan pemahaman dan kemampuan pelaku UMKM dalam menyusun laporan keuangan. Melalui penggunaan aplikasi LAMIKRO, pencatatan keuangan yang sebelumnya dilakukan secara manual beralih ke sistem digital berbasis aplikasi, sehingga laporan keuangan yang dihasilkan menjadi lebih rapi, akurat, dan sesuai dengan SAK EMKM.
Optimalisasi Pemanfaatan Media Sosial dan Web Desa sebagai Sarana Digital Guna Meningkatkan Ekonomi Masyarakat Desa: Pengabdian Mawaddah Raudhatul Zannah DLM; Pristiyono Pristiyono; Mulkan Ritonga
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5869

Abstract

Kegiatan pengabdian kepada masyarakat ini ditujukan guna mengoptimalkan pemanfaatan media sosial dan Web Desa sebagai sarana digital dalam meningkatkan ekonomi masyarakat di Desa Bandar Kumbul, Kecamatan Bilah Barat, Kabupaten Labuhanbatu. Persoalan pokok yang dialami pelaku UMKM di desa tersebut adalah rendahnya literasi digital, keterbatasan pemanfaatan media sosial sebagai media promosi, serta belum optimalnya pengelolaan Web Desa sebagai sarana penyebaran informasi dan pemasaran produk lokal. Metode yang dipergunakan pada kegiatan ini ialah Community Based Participatory Research (CBPR) dengan pendekatan partisipatif yang melibatkan masyarakat desa dan 30 pelaku UMKM sebagai peserta utama kegiatan. Tahapan pelaksanaan kegiatan meliputi observasi awal, kegiatan sosialisasi, pelatihan penggunaan media sosial, pendampingan pembuatan akun dan konten promosi, serta evaluasi hasil kegiatan. Hasil pelaksanaan kegiatan memperlihatkan adanya perbaikan pemahaman dan keterampilan pelaku UMKM dalam memanfaatkan media sosial, dari mulai Facebook, Instagram, dan TikTok untuk menjadi sarana promosi digital. Di samping hal tersebut, Web Desa mulai dimanfaatkan sebagai media informasi sekaligus etalase digital untuk menampilkan berbagai produk unggulan masyarakat. Secara menyeluruh, kegiatan ini berdampak positif pada peningkatan literasi digital masyarakat serta perluasan jangkauan pemasaran produk UMKM yang mendukung peningkatan ekonomi masyarakat desa secara bertahap dan berkelanjutan.
Application of Environmental, Social, and Governance (ESG) Principles as Dynamic Capabilities: A Case Study of PT Mustika Ratu Tbk Rahma Muti’ah; Mulkan Ritonga; Nurintan Asyiah Siregar3
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles at PT Mustika Ratu Tbk (MRAT) as a dynamic capability that builds a resilient, responsible, and sustainable financial system. Using a qualitative approach with a single case study design, secondary data were collected through library research on 19 international journal articles (2025–2026) and documentation study of annual reports, sustainability reports, press releases, and national media coverage for the 2023–2026 period. Deductive thematic content analysis was conducted by classifying empirical evidence into the ESG principle framework: dynamic materiality, stakeholder orientation, long-term value creation, transparency and accountability; along with E, S, G dimensions; implementation instruments; key actors; and impacts. The results show that MRAT consistently actualizes the four main ESG principles through programs such as mangrove planting, Women Empowerment Conference, Jamunomic Ecosystem, and ISO 9001 and ISO 14001 certifications. The governance dimension (G) proves to be the foundation enabling the effectiveness of environmental (E) and social (S) dimensions. Policy, market, internal governance, and digital instruments are integrated synergistically, with digital transformation acting as a mediator of performance improvement. The five key actors (management, investors, regulators, employees/partners, consumers/public) work harmoniously to create a virtuous circle of ESG reinforcement. The impacts include economic resilience, reduction of environmental and social risks, inclusive growth, and tangible contribution to intergenerational welfare. This study contributes to ESG literature in the context of local wisdom-based family firms in developing countries and provides a best practice model for similar companies
Determinants of MSME Sustainability: A Regression-Based Study in Labuhanbatu Mulkan Ritonga; Ade Parlaungan Nasution; Rahma Muti’ah
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2180

Abstract

This study aims to identify factors that influence the development of healthy and independent MSMEs in Labuhanbatu Regency, Indonesia.  The research method uses a quantitative approach with primary data collection through interviews and questionnaires distributed to 342 MSME actors in Labuhanbatu Regency. The sample was taken using a stratified random sampling technique based on the 2019 MSME population. The data were analyzed using multiple regression techniques to test the effect of the independent variables partially and simultaneously on the dependent variable. The results showed that education and skills (β = 25.299, p < 0.01), locus of control (β = 4.452, p < 0.01), government support and policies (β = 18.001, p < 0.01), and access to capital and financial resources (β = 9.332, p < 0.01) have a positive and significant influence on the development of healthy and independent MSMEs. In contrast, financial literacy (β = 1.025, p > 0.1), partnership networks (β = 1.005, p > 0.1), and infrastructure and technology (β = 1.087, p > 0.1) did not contribute significantly in this study. These findings emphasize the need for human resource capacity building and government policies that support access to capital as key strategies to encourage the sustainability and self-reliance of MSMEs in the region.
Analysis of Financial Literacy on Community Investment Decisions (Study in Tanjung Medan Village, Labuhanbatu Regency) Mulkan Ritonga; Rahma Muti'ah
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 5 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i5.288

Abstract

This study aims to analyze the impact of financial knowledge on individual investment decisions. The tests focus on each indicator to determine which factors most influence individual investment decisions. This study involved 80 respondents residing in Tanjung Medan Village and were identified using a non-probability sampling technique with a purposive sampling design. This study is descriptive and quantitative with primary data collected using questionnaire techniques. The results of the study show that financial literacy indicators, specifically general financial knowledge, lending and saving, investing and risk management, have a positive and significant impact on decision-making. investment decisions, both partially and simultaneously, in which loan and savings indices have the dominant influence. Meanwhile, in the determination coefficient test, financial knowledge has an 89.70% influence on people's investment decisions, the rest is affected by other factors not considered in the study.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha dan Skala Usaha Terhadap Proses Pengambilan Keputusan pada UMKM di Labuhanbatu Suci Nurindah Sari; Mulya Rafika; Mulkan Ritonga
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6471

Abstract

This study aims to analyze the influence of accounting knowledge, business experience, and business scale on the decision-making process of Micro, Small, and Medium Enterprises (MSMEs) in Labuhanbatu Regency. The population in this study was 96 MSMEs in the trade sector. The study used primary data obtained through questionnaires distributed to business owners. The analytical method used was multiple linear regression analysis with the assistance of SPSS software. The results indicate that accounting knowledge has a significant influence on MSME decision-making, as an understanding of accounting helps business owners evaluate their financial condition and determine strategic steps. Meanwhile, business experience did not have a significant effect on decision-making. On the other hand, business scale was shown to have a significant influence on decision-making, as the larger the business scale, the more complex the decisions that must be made. This research is expected to provide considerations for improving the quality of MSME management.
Pengaruh Media Sosial, Literasi Digital Dan Literasi Finansial Terhadap Minat Berwirausaha Gen-Z Di Labuhanbatu Agung Kesuma Aji; Nurintan Asyiah Siregar; Mulkan Ritonga
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2471

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya minat berwirausaha di kalangan Gen-Z, seiring dengan perkembangan teknologi digital dan media sosial yang membuka peluang baru dalam dunia usaha. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh media sosial, literasi digital, dan literasi finansial terhadap minat berwirausaha Gen-Z di Labuhanbatu. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan teknik purposive sampling terhadap 150 responden Gen-Z. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda melalui SPSS v.22. Hasil penelitian menunjukkan bahwa ketiga variabel independen secara parsial maupun simultan berpengaruh positif dan signifikan terhadap minat berwirausaha. Media sosial berperan sebagai sarana informasi dan promosi, literasi digital mendukung kemampuan adaptasi terhadap teknologi, dan literasi finansial memperkuat kepercayaan diri dalam mengelola usaha. Integrasi ketiga faktor tersebut menjadi kunci penting dalam mendorong minat kewirausahaan di era digital.
Smart Mompreneur: Digitizing Village Women's MSMEs for Economic Independence and Family Sustainability Rahma Muti'ah; Mulkan Ritonga; Khairul Rizal
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1362

Abstract

Rural women's Micro, Small, and Medium Enterprises (MSMEs) are the pillars of the family economy. However, the management of village MSMEs is still constrained by low product added value, simple product packaging, and a conventional marketing system. This service aims to empower these MSMEs through an innovative mompreneurship approach to achieve economic independence and family sustainability. The implementation method uses participatory training and technical assistance, including four integrative modules: (1) compost fertilizer production for sustainable agriculture; (2) packaging design and standardization; (3) the creation of promotional materials with Canva; and (4) digital marketing and e-commerce strategies. The evaluation results showed a significant increase in participants' competencies, especially in transitioning from traditional to digital marketing. Agricultural products, such as chili, melon, and others, after undergoing quality improvement and branding, have penetrated the modern market through sustainable channels, including local minimarkets and online stores. The "Smart Mompreneur" program is effective in digitizing and increasing the economic value of MSMEs. For sustainability, it is recommended to strengthen joint business groups and provide follow-up assistance. This model can be replicated to support gender equality and inclusive economic growth in line with the SDGs.
Co-Authors Ade Parlaungan Nasution Agung Kesuma Aji Agus Susanto Aida Aulia Munthe Ali Al Ihsan, Muhammad Alvin Fahrezi Dalimunthe Andini, Ratih Anita Sri Rejeki Hutagaol Ayu Anora Bangun, Budianto Bhakti Helvi Rambe Chairi Mutia Lubis Dandi Febrian Dandi Febrian Dandi Febrianto David Seen Putra Elvianti Syaputri Elvina Elvina Erni Wahyuni Eva Fitria Febrianto, Dandi Furi Windari Hari Mansah Harimansyah Harimansyah Harimansyah Harimansyah, Harimansyah Hasibuan, Muhammad Irwansyah Hasibuan, Mutiara Hikmah Hefla Syahputri Junita Lubis Junita Lubis Khairil Anshari Khairul Rizal Lubis, Junita M. Irwansyah Hasibuan Marlina Siregar Mawaddah Raudhatul Zannah DLM Meisyah Mutiara Mitra Dwi Lestari Muhammad Alam Warda Ritonga Muhammad Ali Al Ihsan Mulya Rafika Mulya Rafika Mulya Rafika Muti'ah, Rahma Nadia Rieke Pricilia Nadila Pratiwi Nailil Khairini Novilda Elisabeth Mustamu Nur'ainun Gulo Nurdiana Nurintan Asyiah Siregar Nurintan Asyiah Siregar Nurintan Asyiah Siregar3 Nurnilam Sari Nurzannah, Putri Ayu Pitriyani Pitriyani Prawibowo Simbolon Pristiyono Pristiyono Pristiyono Pristiyono Pristiyono, Pristiyono Putri Anggraini Rahma Muti'ah Rahma Muti'ah Rahma Muti'ah Rahma Muti’ah Rahma Muti’ah Rahmad Jayadi Ramayani Ramayani Ridho Kurniawan Rizal, Khairul Rosna Sahara Lubis Sarkawi, Sarkawi Simanjorang, Elida Florentina Sinaga Sinaga Simanjorang, Elida Florentina Sipahutar, Reza Wahyudi Siti Lam`Ah Nasution Siti Rodiyah Nasution Suci Nurindah Sari Sulaiman, Syahrol Suri Nurmawan Sipahutar Suryani, Jane Angrey Syahrol Sulaiman Syahrol Sulaiman Ritonga Syahrol Sulaiman Ritonga Tetty Rahmiati Harahap Tiurlina Hasmawati Sihite Umi Nofia Friska Wanda Siregar Yoland Shinta Nara Yosefpino Liandry Simangunsong Yudi Prayoga Yuniman Zebua Zeni Hawary Hasibuan Zufrie Zufrie Zufrie Zulkarnain Nasution