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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ekonis : Jurnal Ekonomi dan Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Terapan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Jurnal Ekonomi Proceedings of International Conference on Multidiciplinary Research Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya International Journal of Research in Vocational Studies (IJRVOCAS) Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Indonesia Sosial Teknologi Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Global Islamic Economic Studies Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Pengabdian Kepada Masyarakat dan Desa (PASSA) CSR International Journal
Dina Arfianti Siregar -
Politeknik Negeri Medan
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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hairani; Saruksuk, Eko Reynaldi; Siregar, Dina Arfianti
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5586

Abstract

This study investigates how Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) affect companies financial performance. Financial performance is measured using Return on Assets (ROA), while the independent variables consist of Independent Commissioners, the Board of Directors, institutional ownership, and CSR initiatives. The research employs secondary data sourced from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange, covering 18 companies with a total of 72 observations selected through purposive sampling. Multiple linear regression analysis was performed using SPSS version 26. Findings indicate that institutional ownership has a significant and positive impact on financial performance, highlighting the role of institutional investors in enhancing managerial supervision and supporting more rational and effective decision-making. In contrast, Independent Commissioners, the Board of Directors, and CSR initiatives do not exhibit a statistically significant effect on financial performance. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap kinerja keuangan perusahaan. Kinerja keuangan diukur menggunakan Return on Assets (ROA), sedangkan variabel independennya mencakup Komisaris Independen, Dewan Direksi, kepemilikan institusional, dan praktik CSR. Data penelitian bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, mencakup 18 perusahaan dengan total 72 observasi yang dipilih menggunakan purposive sampling. Analisis regresi linier berganda dilakukan dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, menekankan peran investor institusional dalam memperkuat pengawasan manajerial serta mendorong pengambilan keputusan yang lebih efektif dan efisien. Sebaliknya, Komisaris Independen, Dewan Direksi, dan CSR tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan.
MARKETING TRAINING FOR GRAPE PLANTATION PRODUCTS TO VINEYARD ENTREPRENEURS IN BANGUNSARI VILLAGE, TANJUNG MORAWA DISTRICT, DELI SERDANG REGENCY, SUMATERA UTARA Agus Edy Rangkuti; Dina Arfianti Siregar; Muhammad Zuardi; Erwinsyah Simanungkalit; Ahmad Kholil; Siti Raudha Binti Azis; Norshima Binti Sha’ari; Shamariza Binti Maarof
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.6265

Abstract

Desa Bangun Sari di Kecamatan Tanjung Morawa, Kabupaten Deli Serdang memiliki potensi besar dalam budidaya anggur. Namun, para pelaku usahanya masih menghadapi tantangan dalam pemasaran produk. Program pelatihan ini bertujuan untuk meningkatkan kapasitas wirausaha kebun anggur melalui pelatihan strategi pemasaran modern, digital marketing, pengemasan produk, dan pembentukan kelembagaan usaha. Metode yang digunakan meliputi sosialisasi, workshop, praktik langsung, pendampingan, serta monitoring dan evaluasi. Hasil menunjukkan adanya peningkatan signifikan pada keterampilan mitra, terbentuknya kelompok tani anggur, serta peningkatan omzet penjualan. Kegiatan ini diharapkan dapat menjadi model pengembangan UMKM pertanian hortikultura berbasis desa secara berkelanjutan.
Determinants of MSME Competitiveness: A Quantitative SEM-PLS Analysis of Total Quality Management Siregar, Dina Arfianti; Nizma, Cut; Nofianna, Siti Asnida; Ismail
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4531

Abstract

This research addresses low competitiveness in the halal culinary creative industry caused by weak quality management implementation and a lack of business innovation, making improved product quality and managerial efficiency urgent for survival amid global competition. The purpose is to develop a contextual total quality management model based on local conditions to enhance enterprise competitiveness in the creative industry. The method employed a quantitative approach using Structural Equation Modeling – Partial Least Squares, with 100 halal culinary business owners selected purposively. The questionnaire was based on seven Malcolm Baldrige National Quality Award criteria: leadership, strategic planning, customer focus, human resource focus, process management, business results, and competitiveness. Data was collected through surveys and interviews, and analyzed using SmartPLS 4.0. Findings reveal that customer focus, business results, and process management significantly influence competitiveness with probability values below 0.05, indicating that enhanced customer orientation, business effectiveness, and process management strengthen competitiveness. The conclusion is that this research produces a contextual total quality management model, enriching quality management literature based on the Indonesian local context. Practically, this model provides actionable guidance for business owners to prioritize customer orientation, optimize operational processes, and measure performance systematically to improve their competitive position in the market.
Productive Zakat As An Alternative Islamic Social Financial Instrument In Community Economic Empowerment Reflection Of The Covid-19 Era Dina Arfianti Siregar; Saparuddin Siregar; Marliyah Marliyah
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.848

Abstract

The Muslim population that has great potential in giving zakat is Indonesia. One of the functions of zakat is as a social fund that can be used to overcome social problems such as poverty that occurs in society. Of course, an appropriate formulation is needed to utilize zakat assets to overcome these social problems. Among the efforts is to build a paradigm that the use of zakat must be productive, educational, and economical so that in the end, zakat recipients (mustah}iq) will leave the mustahiq zone and will automatically enter the mandatory zakat zone (muzak). Productive zakat is giving zakat that can make recipients produce something continuously through the zakat assets they have received. This program can not only help underprivileged people. However, it can also enable people who have been economically deprived and have always been zakat recipients to change their position to become muzakki. This research describes productive zakat and its empowerment in Indonesia. Apart from that, we also found that productive zakat is very powerful in playing its role as one of the sharia financial instruments in Indonesia in empowering and alleviating poverty through the philanthropic institutions that support it.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Siregar, Dina Arfianti; Tampubolon, Entherthiman Galvani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 2 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i2.393

Abstract

This study aims to determine the effect of profitability and company size on disclosure of social responsibility (CSR). Variable profitability and company size as an independent variable and disclosure of social responsibility (CSR) as the dependent variable. The number of samples used in this study were 35 manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses secondary data. Data were collected using a purposive sampling method based on certain conditions. Data were analyzed using linear regression models. The results of this study indicate that profitability does not affect to disclosure of social responsibility (CSR), while the firm size affects the disclosure of social responsibility (CSR).
Co-Authors Affandi, Ismi Ahdad Alwi Tegar Nasution Ahmad Kholil Ahmad Kholil Ariama Susanti Asmuni Asmuni Asmuni Azis, Siti Raudha Binti Cahyoginarti, Cahyoginarti Cut Nizma Cut Nizma Damanik, Darwin S.H. Darwin S.H. Damanik Debataraja, Lisherly Reginancy Deliana DELIANA DELIANA Deliana, Deliana Desfrida, Mardelia Dias Putra Prayogi Diena Fadhilah, Diena Don Fera Binjori Efni Siregar & Vivianti Novita - Elprika Girsang Entherthiman Galvani Tampubolon Hendri Tanjung Hiya, Nirmadarningsih Ismail Isnaini Harahap Juliarni Simarmata Juneidy Lukcyhasnita, Andam M. Rikwan E.S. Manik M. Yasir Nasution Maarof, Shamariza Binti Manik, M. Rikwan E.S. MARDIANA Marliyah Marliyah Marlya Fatira AK Meli Samosir Mesrawati Mesrawati Mesrawati Mesrawati Misrah Muhammad Zuardi Napitupulu, Ilham Hidayah Nirmadarningsih Hiya Nofianna, Siti Asnida Norshima Binti Sha’ari NUR AHMADI Nurlinda Ossy Afrielza Putri Amalia Sari Rangkuti, Agus Edy Ridwan Ridwan Riswanto Rizki Syahputra Roganda Lubis Safrida, Eli Saparuddin Siregar Sarjianto, Sarjianto Saruksuk, Eko Reynaldi Sebayang Rihat Sha'ari, Norshima Binti Shabri Abd. Majid Shamariza Binti Maarof Sherly Pratiwi Hasibuan Silaban, Dewi Hairani Silaban, Dewi Hariani Simanungkalit, Erwinsyah Siti Asnida Nofianna Siti Raudha Binti Azis Sri Fitria Jayusman Sri Mulyono Sugianto Sugianto Susilawati, Susilawati Syahputra, Rizki T. Nurdin Rizki Tampubolon, Entherthiman Galvani Tasya Adella Lintang Tumanggor, Orli Binta Tuti Anggraini Winda Syafitri, Winda Yuyu Rahayu Zuardi, Muhammad Zuhrinal M Nawawi Zulia Hanum