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All Journal Majalah Ilmiah Warta Dharmawangsa Indonesia Berdaya Jurnal Ilmiah Wahana Pendidikan Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service International Journal of Sustainable Business, Management and Accounting
Batubara, Enika Diana
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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

Abstract

Pemahaman   perencanaan keuangan  rumah  tangga ternyata  masih banyak  ibu-ibu  rumah  tangga yang  belum  memahami  tentang  perencanaan  keuangan  rumah  tangga, perencanaan   keuangan   hanya   sebagai   pencatatan   keuangan   belum sampai  pada  tataran  praktis  penggunaan  teknologi  dalam  pemrosesan data   sebagai   bahan   baku   informasi   keuangan   pada   rumah   tangga. Merencanakan  keuangan  family  secara  Islam  tidak  hanya memiliki  tujuan  buat  memenuhi  kebutuhan  secara  global,  namun  juga kebutuhan   di   akhirat   dan   tentu   pula   membuat   cara   hidup   pada berkeluarga    yang    lebih    baik.  Metode    yang    digunakan    dalam melaksanakan   kegiatan   ini   adalah   dengan   melakukan   diskusi   dan koordinasi  terlebih  dahulu  kepada  Kepala  Desa Percut  dan  ibu-ibu PKK  Desa Percut  yang  termasuk  didalamnya  terkait dengan pelaksanaan dan sasaran masyarakat wilayah setempat.Temuan dalam  kegiatan  pengabdian  pemahaman  perencanaan  keuangan  rumah tangga  adalah  banyak  ibu-ibu  rumah  tangga khusunya ibu-ibu kader PKK yang  belum  memahami tentang  perencanaan  keuangan  rumah  tangga,  perencanaan  keuangan hanya  sebagai  pencatatan  keuangan  belum  sampai  pada  tataran  praktis penggunaan   teknologi   dalam   pemrosesan   data   sebagai   bahan   baku informasi   keuangan   pada   rumah   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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors A, Azulaidin Azulaidin, Azulaidin Hariyati Lubis, Hariyati Indah, Usna Nur Lim , Chee Ann Lubis, M. Azmi Ibadurrahman Lubis, Renny Maulana, Arswendo Tiyo N, Nursidin Nursidin, M. Parapat, Bagus Hamdani Porkas Sojuangon Lubis Putri, Jihan Hidayah Rahmayati, T.Elfira Rahmayati, Tengku Elfira S, Sariyanto S, Syaharman Sariyanto, Sariyanto T. Elfira Rahmayati, T. Elfira Tumanggor, Arief Hidayat Yenni Ramadhani Harahap Yusuf, Daniel Yusuf, M. Daniel