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Nainggolan, Yohanna Thresia
Faculty Of Economic And Business, Universitas Borneo Tarakan
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Sustainability Report and Company Performance: The Geopolitical Impact in Indonesia Rahayu, Sri; Ekawanti, Wahyumi; Utomo, Mohamad Nur; Nainggolan, Yohanna Thresia; Jalolov, Otabek
Jurnal Aplikasi Manajemen Vol. 22 No. 4 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.04.08

Abstract

Recent global crises, such as the 2022 Russia-Ukraine conflict and heightened global temperatures, have emphasized the need for robust sustainability practices amid volatile geopolitical environments. This research aims to analyze the impact of geopolitical risks on companies that publish sustainability reports in relation to company performance as measured by firm value. The research sample includes 19 food and beverage companies, observed over five years (2018–2022). Data analysis is conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with WarpPLS version 8.0, a robust tool for assessing complex relationships in small to medium-sized samples. The findings reveal that sustainability report disclosure positively influences firm value. However, this positive effect is significantly reduced in the presence of geopolitical risks, highlighting the vulnerability of firm performance to external political factors, even when sustainable practices are prioritized. The role of geopolitics as a moderating variable in the relationship between sustainability reports and company value is complex and crucial in the current global business context, unlike previous research that used geopolitics as an independent variable. This result underscores the importance of proactive risk management strategies to mitigate the impact of geopolitical tensions on sustainability efforts. By highlighting the moderating role of geopolitics, this study contributes to a deeper understanding of how external risks can influence the effectiveness of sustainability efforts on firm value in emerging markets.
Assessments of physical, social, and economic vulnerability in Tarakan due to climate change Pratiwi, Sulistya Rini; Nainggolan, Yohanna Thresia; Utomo, Mohamad Nur
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9008

Abstract

Climate change is one of the phenomena that affects the condition of coastal communities in their physical, social, and economic aspects. Communities in a coastal area are considered vulnerable because they live in a disaster-prone area. This study aims to examine the classification of physical, social, and economic vulnerability as well as the capacity of coastal communities due to climate change in Tarakan City and to measure the relationship between physical, social, and economic vulnerability and community capacity from disasters due to climate change in Tarakan City. The data used are qualitative and quantitative, with a descriptive approach using the Likert scale method, the Guttman scale, the rating scale, and the Spearman rank correlation test. The results demonstrate that the level of physical vulnerability of the coastal community in Tarakan City was high at 80%, and the socioeconomic vulnerability of the coastal community in Tarakan City was medium at 52% and 52%, respectively. Meanwhile, the level of community capacity is high at 69%. The level of relationship between physical, social, and economic vulnerability and community capacity is very weak.
How Can We Mitigate Coastal Hazards? Tarakan Island Case Study Pratiwi, Sulistya Rini; Gravitiani, Evi; Nainggolan, Yohanna Thresia; Rahmawati, Meylin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.153-158

Abstract

Intensity of coastal hazards driven by changes in climate and land use have been increasing in many parts of Indonesia, including Tarakan City, where 36% of the population lives near the coast. The purpose of this study is to determine the value of the WTP and identify the factors that affect the WTP of coastal communities in an effort to overcome the impact of beach abrasion in Tarakan City. The analytical methods used in calculating people's willingness to pay in an effort to overcome the impact of beach abrasion are the Willingness to Pay (WTP) method and multiple linear regression. The results of this study are known to mean that the public's willingness to pay is IDR 61,075. Based on the results of multiple regression analysis, the income variable has a significant effect on the WTP of coastal communities, namely income, age, and education variables, while the number of family members has no significant effect. Also, the coefficient of determination (R2) is 0.2718, or 27.18%, where this value indicates that the variables of income, age, education, and number of family members are able to explain the WTP of coastal communities of 27.18%. While the remaining 72.82% is explained by other variables not included in the regression model. Our findings highlight the value of the community’s willingness to repair coastal hazards through the several scenarios offered. The results indicate an overview of local participation in preserving coastal areas.
Pendampingan Penyusunan Laporan Keuangan Menggunakan Program Akuaja.id Berbasis Excel pada Toko Celine Perabot Nainggolan, Yohanna Thresia; Winata, Michelle; Zahra, Nourma Revania; Chandra, Lovita Cicielia; Royan, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.674

Abstract

Most MSMEs (Micro, Small, and Medium Enterprises) have not yet understood the financial reporting recording system, one of which is Toko Celine Perabot, which does not record or prepare financial statements. As a result, this MSME faces difficulties in monitoring its financial condition, leading to challenges for the business owner in making decisions. To address this issue, this community service activity was carried out to provide assistance in recording and preparing financial reports using the Akuaja.id program based on Microsoft Excel. The method applied in this activity was direct, offline mentoring. The results obtained from this community service show that the mentoring successfully improved the business owner's understanding of the importance of financial management for MSME actors, as well as the practice of preparing financial reports using the Akuaja.id program based on Microsoft Excel. By using this program, it is expected that the process of recording and preparing financial reports becomes more practical and useful in supporting better business decision-making.
Pendampingan Penghitungan Harga Pokok Produksi dan Harga Jual pada UMKM Burger Salsabila Nainggolan, Yohanna Thresia; Putri, Anindha Zalwana; Lisdawati, Lisdawati; Lailiah, Nurzhahratul; Ananda, Olyvia; Putri, Ferica Christinawati
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.685

Abstract

MSMEs play a significant role in Indonesia's economy development, however, many small business owners still struggle with managing their finances, especially in calculating the Cost of Goods Manufactured (COGM) correctly. This community service activity aimed to help the owner of Burger Salsabila, an MSME located in Tarakan City, in calculating COGM. The method used is participatory, involving the business owner in every stage of the activity, from preparation to evaluation. The outcome of the program indicated that previously, the business owner set the selling price of products solely based on market prices without thoroughly calculating the costs incurred during the production process. After receiving training and mentoring, the business owner was able to calculate COGM more comprehensively and accurately. Accurate COGM calculations have provided a better understanding of production cost structures and helped in setting appropriate selling prices to achieve the expected profit.
Pemberdayaan dan Dukungan untuk Ibu Rumah Tangga melalui Kewirausahaan Sulistya Rini Pratiwi; Meylin Rahmawati; yohanna Thresia Nainggolan; Ferica Christinawati Putri; Kartini; Rahmi Nur Islami; Rizky Agusriyanti Irna; Tanti Try Lestari; Rika Wahyuni Arsianti; Mulyadi; Djuanda Hatta
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.138

Abstract

The involvement of women in the productive business sector will lead to social change. The entry of women into the labor market or productive work affects household economic activities, resulting in changes in the family's economic structure. This became the rationale for this PKM activity to be carried out. The partners for this activity were a group of housewives in RT 65, Karang Anyar sub-district and Beringin Area, which became the basis for the premise that it was very necessary for this group of housewives to be provided with entrepreneurial skills and product-making skills that could be developed to improve the family economy. The problems of this group of housewives include: there is no guidance in increasing the empowerment of housewives, community activities have not been directed at increasing the knowledge and skills of housewives in terms of their contribution to improving family welfare, community activities that have narrowed into productive economic activities have not been implemented, Entrepreneurial activities for housewives are very limited and have not been developed and there is no stimulant assistance in the form of training and tools that are in accordance with their interests and skills as an incentive to apply their potential. The solution taken is training in product manufacturing skills and an understanding of entrepreneurship.
From Manual to Digital with SIAPIK: Empowering Tarakan's Culinary Micro-Business. Rara Salsabila; Nainggolan, Yohanna Thresia; Desy Ananda Pebryana; Dida Lede, Angelica Alfeani; Melda Sarifah; Tukan, Anastasia Rosalinda Nue
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3316

Abstract

Digitalisasi Pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman pencatatan keuangan pada UMKM Warung Makan Coto Makassar Daeng Gassing di Tarakan melalui digitalisasi pencatatan keuangan menggunakan aplikasi SIAPIK dan pelatihan penyusunan laporan keuangan sederhana. Permasalahan yang diidentifikasi adalah kurangnya pemahaman pemilik UMKM terkait pencatatan keuangan dan belum adanya praktik pembuatan laporan keuangan yang memadai, yang menghambat pengembangan usaha. Metode pengabdian meliputi observasi awal, kajian literatur, perencanaan kegiatan, pelaksanaan pelatihan, dan evaluasi. Pelatihan mencakup pengenalan manfaat digitalisasi keuangan, unsur dasar laporan keuangan, pengenalan dan penggunaan aplikasi SIAPIK untuk pencatatan transaksi, serta penyusunan dan interpretasi laporan keuangan sederhana (laba rugi dan neraca). Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman mitra terkait suebjek. Hasil evaluasi menunjukkan peningkatan dalam pemahaman mitra setelah mengikuti pelatihan, baik dalam penggunaan aplikasi SIAPIK (dari 16% menjadi 50%) maupun pemahaman laporan keuangan sederhana (dari 23% menjadi 50%). Kegiatan ini disimpulkan memberikan manfaat positif bagi mitra UMKM dalam meningkatkan kemampuan pencatatan keuangan mereka.
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGGUNAAN APLIKASI BUKU WARUNG PADA UMKM MOCHI BAHAGIA Nainggolan, Yohanna Thresia; Sujarwandi, Muhammad Rizki; Asran , Muhammad; Salfarida, Emy; Bangan, Chelsie Sheena Jenova Jire; Nur'aini, Shelyna; Rosdiansyah
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4847

Abstract

UMKM (Usaha Mikro Kecil Menengah) merupakan usaha yang dijalankan dengan ukuran kecil namun dapat memberikan dampak yang besar pada perekonomian suatu daerah. UMKM dapat meningkatkan perekonomian di suatu daerah, membuka lapangan kerja, dan menumbuhkan kreatifitas masyarakat. namun dibalik peran penting UMKM dalam menompong perekonomian daerah masih terdapat sebagian UMKM yang tidak paham mengenai sistem pencatatan dan perhitungan dalam menentukan harga produksi dan penjualan. Dengan pencatatan keuangan yang tidak terstruktur dan pengendalian keuangan yang tidak transparan sering kali membuat UMKM susah untuk meningkatkan usahanya yang berakhir pada kerugian. Mochi Bahagia merupakan salah satu UMKM yang berada di kota tarakan yang masih belum secara keseluruhan mengerti dan menggunakan pencatatan dalam setiap transaksi yang dilakukan. Salah satu permasalahan yang kami temui pada saat melakukan wawancara pada UMKM Mochi Bahagia adalah perhitungan dalam menentukkan harga pokok produksi dimana UMKM tidak memperhitungan biaya tenaga kerja dan Biaya overhead pabrik dalam menentukan harga pokok produksi. Permasalahan lain ialan pencatatan setiap transaksi yang yang masih berbasis manual sehingga renta dalam kesalahan pencatatan. Pada artikel ini berisi pelatihan yang kami lakukan dengan tujuan memberikan pemahamman pada UMKM mengenai perhitungan harga pokok produksi, pamahaman dasar seputar pencatatan transkasi, dan memberikan rekomendasi aplikasi keuangan yaitu BukuWarung yang dapat memaksimalkan pencatatan keuangan UMKM Mochi Bahagia.
PENDAMPINGAN PENGGUNAAN APLIKASI SIAPIK PADA LAPORAN KEUANGAN SEDERHANA UMKM COFFE SHOP KASMARAN KOTA TARAKAN Nainggolan, Yohanna Thresia; Ananta , Nadila Hasbi; Aungraheni, Rilin Sisilia Anugra Heni; Andriani, Theresia; Suriansyah, Suriansyah
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4850

Abstract

Sebelum mengikuti kegiatan pengabdian masyarakat ini, UMKM Kasmaran telah beroperasi selama enam bulan tanpa melakukan pencatatan transaksi keuangan, baik pengeluaran maupun pemasukan, serta tidak menyusun laporan keuangan secara manual maupun digital. Pemilik usaha sempat mencoba belajar mencatat transaksi yang terjad, namun tidak dilanjutkan sehingga pencatatan dan pelaporan keuangan tidak berjalan secara konsisten. Kondisi ini mencerminkan tantangan umum yang dihadapi oleh banyak UMKM di Indonesia, yaitu kurangnya pemahaman, keterbatasan sumber daya, dan kesulitan dalam menerapkan pencatatan keuangan sesuai dengan standar seperti SAK EMKM. Akibat tidak adanya pencatatan dan laporan keuangan, UMKM mengalami kesulitan dalam mengontrol arus kas, mengetahui laba rugi, mengelola hutang piutang, serta menghadapi hambatan dalam pengambilan keputusan bisnis dan akses pembiayaan. Untuk mengetahui perrmasalahan tersebut, disarankan penggunaan aplikasi Siapik sebagai solusi teknologi yang mempermudah pencatatan akuntansi dan pembuatan laporan keuangan secara praktis dan terstruktur. Dengan adopsi aplikasi ini, diharapkan UMKM Kasmaran dapat menjalankan siklus akuntansi yang benar, meningkatkan transparansi keuangan, serta mendukung pengembangan usaha yang berkelanjutan.
PENDAMPINGAN BUKU KAS DIGITAL PADA UMKM TOKO ILHAM: KESADARAN PENCATATAN, PRIVE, DAN PIUTANG Nainggolan, Yohanna Thresia; Nur'Aini, Nur'Aini; Aisyah, Siti Nur; Fauziah, Fauziah; Suriani, Suriani; Gunanda, Muhammad Erfanni; Maylenny, Maylenny
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4858

Abstract

UMKM Toko Kelontong Ilham menghadapi tantangan dalam pengelolaan keuangan karena belum melakukan pencatatan transaksi keuangan secara sistematis, terkhususnya prive dan piutang. Hal ini menyebabkan mitra kesulitan dalam mengambil keputusan dan mengevaluasi kondisi bisnis dan mengambilan keputusan, yang berujung pada stagnasi usaha. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan mitra melalui pelatihan dan pendampingan penyusunan laporan keuangan sederhana dengan memanfaatkan aplikasi BukuKas berbasis Android. Metode yang digunakan meliputi sosialisasi dan pelatihan tatap muka, serta evaluasi menggunakan kuesioner sebelum dan sesudah kegiatan. Hasil menunjukkan peningkatan pemahaman pelaku UMKM terhadap pentingnya pengelolaan keuangan dan kemampuan dalam menyusun laporan keuangan menggunakan aplikasi BukuKas. Penggunaan aplikasi ini mempermudah pencatatan transaksi dan penyusunan laporan keuangan, sehingga mendukung pengambilan keputusan bisnis yang lebih baik. Kegiatan ini memberikan kontribusi positif dalam pemberdayaan UMKM melalui peningkatan kapasitas pengelolaan keuangan yang berkelanjutan.
Co-Authors Agusriyanti, Rizky Ahmad Juliana Al Zahra, Maya Nur Alamsa Al’idrus, Muhammad Ananda, Olyvia Ananta , Nadila Hasbi Andhika Januardyh Andriani, Theresia Ariani Ashar Ashar Asran , Muhammad Aulia, Andi Rosita Aungraheni, Rilin Sisilia Anugra Heni Ayuningtyas, Niken Bahtiar Balloteng, Bunga Najwa Banding, Mappa Panglima Bangan, Chelsie Sheena Jenova Jire Bella Lisa Permatasari Cahyaningrum, Widyastuti Chandra, Lovita Cicielia Christinawati Putri, Ferica Citra Aziya Alantina Desy Ananda Pebryana Devi, Charitin Diana Nurul Khalisfah Dida Lede, Angelica Alfeani Doddy Setiawan Dwi Wulandari, Rizki Ersah Atthbarry Rahmadinata Ersah Atthbarry Rahmadinata Evi Gravitiani Farisa, Anis Fauziah Fauziah Febriyanti, Nabilah Ferica C Putri Ferica Christinawati Putri Ferica Christinawati Putri Ferrica Christinawati Putri Fifi Damayanti Fitria Heriyanti Gunanda, Muhammad Erfanni Hasana, Uswatung Hasbi Ananta, Nadila hatta, djuanda Herman Ikram Usrang Inang Aria Arifin Iqrima Mas Mappangile Irawati HM Irawati HM Irna, Mardiyah Isnaeni, Rabiatul Jalolov, Otabek Jasmine, Nur Azizah Sekar KARTINI Kartini Kartini Kartini Kartini Kartini karunia, Erick Lailiah, Nurzhahratul Lisdawati Lisdawati Malik, Aan Digita Mappa Panglima Banding Margiyono, Margiyono Marvin, Miranda Maylenny, Maylenny Melda Sarifah Meylin Rahmawati Muh. Irfandy Azis Muh. Irfandy Azis Muhammad Ariandy Fahreza Muhammad Muaz Ihsan Muhammad Tharmizi Junaid MULYADI Muti'ah, Hamnah Al Najwa Balloteng, Bunga Nilam Khusnul Khalifah Nova Fitriana Novianti, Riska Fitria Noviyanti Angreani Nur'aini, Nur'aini Nur'aini, Shelyna Nursia Nursia Nurtang Marlianti Olivia Pamilangan Andi'lolo Pratiwi, sulistya rini Pratiwi, Sulitya Rini Prayoga, Dwi Putri Nanda Sari Putri, Anindha Zalwana Putri, Ferica Christinawati RAHMATIKA, MAULA FADHILATA Rahmawati, Meylin Rahmi Nur Islami Rara Salsabila Revalina Cantika Ayu Permatasari Rini Pratiwi, Sulistya Riyans Ardiansyah Rizki Dwi Wulandari Rizky Agusrianti Irna Rizky Agusriyanti Rizky Agusriyanti Irna Roni Padliansyah Rosdiansyah Royan, Muhammad Salfarida, Emy Sari, Lela Septian, Septian Setiawan, Marta Shari, Meysi Maulida Siti Nur Aisyah SRI RAHAYU Sujarwandi, Muhammad Rizki Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Suriani Suriani Suriansyah, Suriansyah Tanti Try Lestari Truly Wulandari Truly Wulandari Tukan, Anastasia Rosalinda Nue Utomo, Mohamad Nur Wahyumi Ekawanti Wahyuni Arsianti, Rika Widya Andhining Tyas Winata, Michelle Windi Radaniyah Wong Sing Yun Yuliawati, Witri Zahra, Nourma Revania