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Pengelolaan Keuangan Rumah Tangga Islami Dalam Rangkat Meningkatkan Kesejahteraan Bagi Ibu-Ibu Kader PKK Desa Percut Kecamatan Percut Sei Tuan Batubara, Enika Diana; Azulaidin, Azulaidin; Harahap, Yenni Ramadhani; Tumanggor, Arief Hidayat; Sariyanto, Sariyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 11 (2024): February
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10668946

PemahamanÂ Â perencanaan keuanganÂ rumahÂ tangga ternyataÂ masih banyakÂ ibu-ibuÂ rumahÂ tangga yangÂ belumÂ memahamiÂ tentangÂ perencanaanÂ keuanganÂ rumahÂ tangga, perencanaanÂ Â keuanganÂ Â hanyaÂ Â sebagaiÂ Â pencatatanÂ Â keuanganÂ Â belum sampaiÂ padaÂ tataranÂ praktisÂ penggunaanÂ teknologiÂ dalamÂ pemrosesan dataÂ Â sebagaiÂ Â bahanÂ Â bakuÂ Â informasiÂ Â keuanganÂ Â padaÂ Â rumahÂ Â tangga. MerencanakanÂ keuanganÂ familyÂ secaraÂ IslamÂ tidakÂ hanya memilikiÂ tujuanÂ buatÂ memenuhiÂ kebutuhanÂ secaraÂ global,Â namunÂ juga kebutuhanÂ Â diÂ Â akhiratÂ Â danÂ Â tentuÂ Â pulaÂ Â membuatÂ Â caraÂ Â hidupÂ Â pada berkeluargaÂ Â Â yangÂ Â Â lebihÂ Â Â baik. Â MetodeÂ Â Â yangÂ Â Â digunakanÂ Â Â dalam melaksanakanÂ Â kegiatanÂ Â iniÂ Â adalahÂ Â denganÂ Â melakukanÂ Â diskusiÂ Â dan koordinasiÂ terlebihÂ dahuluÂ kepadaÂ KepalaÂ Desa PercutÂ danÂ ibu-ibu PKKÂ Desa PercutÂ yangÂ termasukÂ didalamnyaÂ terkait dengan pelaksanaan dan sasaran masyarakat wilayah setempat.Temuan dalamÂ kegiatanÂ pengabdianÂ pemahamanÂ perencanaanÂ keuanganÂ rumah tanggaÂ adalahÂ banyakÂ ibu-ibuÂ rumahÂ tangga khusunya ibu-ibu kader PKK yangÂ belumÂ memahami tentangÂ perencanaanÂ keuanganÂ rumahÂ tangga,Â perencanaanÂ keuangan hanyaÂ sebagaiÂ pencatatanÂ keuanganÂ belumÂ sampaiÂ padaÂ tataranÂ praktis penggunaanÂ Â teknologiÂ Â dalamÂ Â pemrosesanÂ Â dataÂ Â sebagaiÂ Â bahanÂ Â baku informasiÂ Â keuanganÂ Â padaÂ Â rumahÂ Â tangga. Hasil kegiatan pengabdian pada masyarakat ini adalah para peserta dapat memahami dengan baik materi yang disampaikan dan dalam simulasi sebagian besar mampu membuat sendiri perencanaan keuangan keluarga.

Analisis Produktifitas Dalam Melaksanakan Publikasi Ilmiah Pada Dosen Prodi Akuntansi Universitas Amir Hamzah Tahun 2022-2023 Batubara, Enika Diana; Rahmayati, T.Elfira; Yusuf, M. Daniel; Harahap, Yenni Ramadhani
Jurnal Warta Dharmawangsa Vol 18, No 3 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v18i3.4852

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Efektivitas Rancangan 90 Hari Gratitude Journaling Terhadap Psychological Well-being dan Workplace Well-being Pada Dosen Adriansyah, T. M.; Rahmayati, T. Elfira; Rizki, Siti Annisa; Batubara, Enika Diana; Harahap, Yenni Ramadhani
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 3 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Februari
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i3.2955

This study aims to determine the effectiveness of a 90-day gratitute journaling on psychological well-being and workplace well-being among lecturers in Medan. The study used a pre-experimental One-group pretest-posttest design with a gratitude journaling treatment for 90 days. Psychological well-being was measured using the PERMA Profiler instrument and workplace well-being through a workplace well-being questionnaire developed by Hyett & Parker. The study population was private lecturers in Medan. Sampling was conducted using nonprobability with criteria of being 33–56 years old, having worked for more than 2 years, having moderate stress levels, and being willing to participate in a 90-day gratitude writing training. The study sample consisted of 30 people. The study was analyzed quantitatively using paired tests and effectiveness tests (NGain scores). The results obtained a sig value of 0.003 for psychological well-being and 0.000 for workplace well-being, which means it is smaller than 0.05, indicating a difference in the values of psychological well-being and workplace well-being before and after the 90-day Gratitute journaling. Based on the average value of the pre-test and post-test, it shows that the research hypothesis is accepted, namely that there is a difference in the value of psychological well-being and well-being in the workplace before and after the 90-day gratitude journaling method was given to lecturers, but the results of measuring the effectiveness of the treatment showed a g value <0.3, which means it has low effectiveness.

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Batubara, Enika Diana; A, Azulaidin; Harahap, Yenni Ramadhani; S, Sariyanto; S, Syaharman; N, Nursidin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing Lubis, Porkas Sojuangon; Batubara, Enika Diana; Lim , Chee Ann
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.39

Background of study: Increased global attention to sustainability has compelled companies to adopt Environmental, Social, and Governance (ESG) principles in their operations. However, the rise of greenwashing—misleading sustainability claims—has undermined investor trust and market transparency. Strong corporate governance and regulatory frameworks are expected to prevent such practices, yet challenges persist. Aims and scope of paper: This paper explores how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It also evaluates the effectiveness of existing regulations in preventing companies from engaging in deceptive ESG reporting. Methods: This study employs a qualitative approach through a comprehensive literature review, analyzing academic journals, regulatory reports, sustainability disclosures, and relevant case studies. The data were examined using content analysis to identify patterns and critical themes related to transparency, investor trust, and regulatory enforcement. Result: The findings indicate that although formal ESG regulations exist, gaps in enforcement, lack of independent audits, and inconsistency with international standards (e.g., GRI, SASB) still allow greenwashing to occur. Investor perception is significantly influenced by the clarity and credibility of ESG reports. Institutional investors and media play vital roles in pressuring companies toward transparency. Conclusion: Effective ESG regulation requires more than formal compliance; it demands robust enforcement, third-party audits, and alignment with global reporting standards. Investor engagement and stakeholder oversight are crucial in mitigating greenwashing risks. Strengthening transparency mechanisms will foster greater trust and support sustainable investment decisions.

CSR Board Committee Characteristics and Corporate Tax Disclosure Lubis, Porkas Sojuangon; Batubara, Enika Diana; Putri, Jihan Hidayah; Harahap, Yenni Ramadhani; Lubis, M. Azmi Ibadurrahman
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.117

Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency. Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability. Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese. Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices. Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.

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