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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Dewi Hairani Silaban; Eko Reynaldi Saruksuk; Dina Arfianti Siregar
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.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI & LOGISTIK YANG  TERDAFTAR DI BURSA EFEK INDONESIA Eko Reynaldi Saruksuk; Dina Arfianti Siregar; Ilham Hidayah Napitupulu; Deliana Deliana; Putri Syuhada
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1369

Abstract

The goal of this research is to ascertain how the company's financial performance, as determined by Return On Asset (ROA), is impacted by an effective corporate governance structure that includes the board of directors, independent board of commissioners, audit committee, and institutional ownership. The purposive sampling approach, which involves selecting samples for transportation and logistics businesses listed on the Indonesia Stock Exchange for the 2019–2023 period based on specific criteria, is employed in this research. Twenty-three businesses make up the study's sample data. Multiple linear regression analysis is the analysis model that is employed. The results of this study show that the board of directors and the independent board of commissioners have a positive and significant effect on the company's financial performance. In contrast, the audit committee and institutional ownership have no significant effect on the company's financial performance. These findings indicate that strengthening the roles of the board of directors and independent commissioners can enhance corporate financial outcomes, while the audit committee and institutional ownership mechanisms may require further evaluation to become more effective in the transportation and logistics sector in Indonesia.
Meningkatkan Daya Saing Terasi Melalui Strategi Pemasaran Digital: Pendampingan Usahawan Oleh-Oleh Khas Desa Sentang, Batu Bara Yeni Absah; Beby Karina F. Sembiring; Endang Sulistya Rini; Elperida J. Sinurat; Dina Arfianti Siregar; Agus Edi Rangkuti; Harris Pinagaran Nasution; Hidayat Nasution; Florence Sirait; Moudy Fitria Respati; Tengku Muhammad Adriansyah; Alexander Tan; Badikenita br. Sitepu
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp124-129

Abstract

Small-scale industries, particularly those involved in the processing of terasi (shrimp paste), play a vital role in regional economic development and improving community welfare, in particular as a traditional souvenir. However, this industry faces various challenges, including limited marketing opportunities, reliance on conventional technology, difficulty in securing capital, an unreliable supply of raw materials, and a lack of skilled labour. This article aims to analyze the terasi industry in Sintang Village, Nibung Hangus Sub-district, Batu Bara District, North Sumatra Province, which is widely recognized as a center of production of high-quality, preservative-free terasi. Through training and mentoring, we identified and addressed the challenges faced by terasi entrepreneurs. The methods used included lectures, discussions, and practical sessions on creating social media accounts for product promotion. The results of the activity demonstrated high enthusiasm among participants in attending the training, which is expected to enhance marketing competencies and expand market reach. The conclusions from this activity underscore the importance of continuous training to support terasi entrepreneurs, as well as the potential for follow-up initiatives in other areas of business management.
Determinants of MSME Competitiveness: A Quantitative SEM-PLS Analysis of Total Quality Management Dina Arfianti Siregar; Cut Nizma; Siti Asnida Nofianna; 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.
Peningkatan Usaha Bolu Bakery Kreasi Delis Melalui Penambahan Fasilitas Produksi, Packaging Produk, Dan Pelatihan Pembukuan Sederhana Di Kelurahan Sitirejo Iii Kecamatan Medan Amplas Kota Medan Propinsi Sumatera Utara Dina Arfianti Siregar; Susilawati Susilawati; Siti Asnida Nofianna; Rihat Sebayang
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (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.v9i1.3550

Abstract

This bakery sponge business started in 2020 during Covid 19 This business stems from Mrs Desi's ability / talent in making various kinds of sponge ranging from pandan sponge, brownies, cupcakes, black sticky rice sponge, original sponge as well as to help the family economy. This business began to be known by the surrounding community from mouth to mouth promotion because consumers were satisfied with the taste of the sponge cake and also the affordable selling price. Currently, sponge cake production is based on orders. The aim of PKM is to empower MSMEs in the Aneka sponge business sector with production problems, packaging, determining and calculating selling prices and preparing financial reports. The method used is a survey to partners with interviews. The results of PKM activities are that partners get additional production equipment in the form of mxer and standing ovens. Partners get an understanding of good packaging for health, training in determining product selling prices, training in preparing simple financial reports.
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 1 (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.v9i1.5262

Abstract

Bangun Sari Village in Tanjung Morawa District, Deli Serdang Regency, has excellent potential in wine cultivation. However, the business actors still face challenges in product marketing. This training program aims to increase the capacity of vineyard entrepreneurs through training in modern marketing strategies, digital marketing, product packaging, and business institutional formation. The method includes socialization, workshops, direct practice, mentoring, monitoring, and evaluation. The results showed a significant increase in partner skills, the formation of a wine farmer group, and a sales turnover. This activity is expected to be a model for the sustainable development of village-based horticultural agricultural MSMEs.
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

Bangun Sari Village in Tanjung Morawa District, Deli Serdang Regency, has excellent potential in wine cultivation. However, the business actors still face challenges in product marketing. This training program aims to increase the capacity of vineyard entrepreneurs through training in modern marketing strategies, digital marketing, product packaging, and business institutional formation. The method includes socialization, workshops, direct practice, mentoring, monitoring, and evaluation. The results showed a significant increase in partner skills, the formation of a wine farmer group, and a sales turnover. This activity is expected to be a model for the sustainable development of village-based horticultural agricultural MSMEs.
ANALISIS WILLINGNESS TO PAY TERHADAP BUKU ANAK BERBASIS AUGMENTED REALITY “PETUALANGAN BUDI DAN WATI” Andam Lukcyhasnita; Dina Arfianti Siregar; Rizki Syahputra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4644

Abstract

Abstract: This study aims to analyze the magnitude of Willingness to Pay (WTP) and identify the determining factors that influence it towards an augmented reality-based children's book product, "Petualangan Budi dan Wati". The research methodology used is a quantitative approach by distributing questionnaires to 40 respondents. Data analysis was conducted through descriptive statistics and multiple linear regression. The results show that the optimal price point acceptable to the majority of consumers is in the range of IDR 75,000 to IDR 80,000. The regression analysis found three factors that have a significant positive effect on WTP: perceived value for money, income level, and perceived product effectiveness. In conclusion, parents' willingness to pay is not only driven by financial capability but is strongly influenced by perceived value and belief in the product's functional benefits for their children. Keyword: WTP, Augmented Reality, Consumer Behavior Abstrak: Penelitian ini bertujuan untuk menganalisis besaran Willingness to Pay (WTP) dan mengidentifikasi faktor-faktor penentu yang memengaruhinya terhadap produk buku anak berbasis augmented reality “Petualangan Budi dan Wati”. Metodologi penelitian yang digunakan adalah pendekatan kuantitatif dengan menyebar kuesioner kepada 40 responden. Analisis data dilakukan melalui statistik deskriptif dan regresi linear berganda. Hasil penelitian menunjukkan bahwa titik harga optimal yang dapat diterima oleh mayoritas konsumen berada pada rentang Rp 75.000 hingga Rp 80.000. Analisis regresi menemukan tiga faktor yang berpengaruh signifikan secara positif terhadap WTP, yaitu persepsi kesepadanan harga (value for money), tingkat pendapatan, dan persepsi efektivitas produk. Kesimpulannya, kesediaan membayar orang tua tidak hanya didorong oleh kemampuan finansial, tetapi sangat dipengaruhi oleh persepsi nilai dan keyakinan terhadap manfaat fungsional produk bagi anak. Kata kunci: WTP, Augmented Reality, Perilaku Konsumen
Co-Authors Affandi, Ismi Ahdad Alwi Tegar Nasution Ahmad Kholil Ahmad Kholil Alexander Tan Andam Lukcyhasnita Ariama Susanti Asmuni Asmuni Asmuni Badikenita br. Sitepu Beby Karina F. Sembiring Cahyoginarti, Cahyoginarti Cut Nizma Cut Nizma Cut Nizma Damanik, Darwin S.H. Darwin S.H. Damanik Debataraja, Lisherly Reginancy Deliana DELIANA DELIANA Deliana, Deliana Desfrida, Mardelia Dewi Hairani Silaban Dias Putra Prayogi Diena Fadhilah, Diena Don Fera Binjori Efni Siregar & Vivianti Novita - Eko Reynaldi Saruksuk Elperida Juniarni Sinurat Elprika Girsang Endang Sulistya Rini Entherthiman Galvani Tampubolon Florence Sirait Harris Pinagaran Nasution Hendri Tanjung Hidayat Nasution Hiya, Nirmadarningsih Ismail Ismail Isnaini Harahap Juliarni Simarmata Juneidy Lukcyhasnita, Andam M. Rikwan E.S. Manik M. Yasir Nasution Manik, M. Rikwan E.S. MARDIANA Marliyah Marliyah Marlya Fatira AK Meli Samosir Mesrawati Mesrawati Mesrawati Mesrawati Moudy Fitria Respati Muhammad Zuardi Muhammad Zuardi Napitupulu, Ilham Hidayah Nirmadarningsih Hiya Norshima Binti Sha'ari 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 Sebayang Rihat Shabri Abd. Majid Shamariza Binti Maarof Shamariza Binti Maarof Sherly Pratiwi Hasibuan Silaban, Dewi Hariani Simanungkalit, Erwinsyah Siswahyudianto Siti Asnida Nofianna Siti Raudha Binti Azis Siti Raudha Binti Azis Sri Fitria Jayusman Sri Mulyono Sugianto Sugianto Susilawati Susilawati Syahputra, Rizki Syuhada, Putri T. Nurdin Rizki Tampubolon, Entherthiman Galvani Tasya Adella Lintang Tengku Muhammad Adriansyah Tumanggor, Orli Binta Tuti Anggraini Winda Syafitri, Winda yeni absah Zuhrinal M Nawawi Zulia Hanum