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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education, Humaniora and Social Sciences (JEHSS) JCRS (Journal of Community Research and Service) Jurnal Akuntansi Bisnis dan Publik Community Engagement and Emergence Journal (CEEJ) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Economics, Business and Management Science Journal Instal : Jurnal Komputer Jurnal Info Sains : Informatika dan Sains Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies Journal of Indonesian Management Journal of Financial and Behavioural Accounting JUrnal Riset Ilmu Pendidikan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Trends Economics and Accounting Research Formosa Journal of Sustainable Research (FJSR) Jurnal Nasional Teknologi Komputer Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Journal of Environmental Economics and Sustainability Marhalado International Journal of Economics and Management Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Economics Research Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Vina Arnita
Universitas Pembangunan Panca Budi
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Literature Study: The Impact of Green Financial Reports, Environmental Policies, and ESG Performance on Corporate Sustainability Reporting Chandra, Muhammad Mahardika; Tambunan, Dame Romauli; Rambe, Hasvia Sheilla Aldira; Nuraini, Nuraini; Sitompul, Monika Pebri Yanti; Arnita, Vina
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.859

Abstract

This study aims to explore the relationship between green financial reporting, environmental policies, and Environmental, Social, and Governance (ESG) performance on corporate sustainability reporting. Using a literature review method, this research integrates findings from previous studies published in relevant accredited national journals. The analysis reveals that green financial reporting plays a crucial role in enhancing corporate transparency and reputation. Strong environmental policies support sustainability reporting by providing strategic guidelines for managing the ecological impact of corporate operations. Additionally, ESG performance serves as a key indicator for assessing corporate sustainability, adding value through operational efficiency and attractiveness to investors. The study also finds that implementing green accounting positively impacts profitability and corporate image, although green financing adoption faces challenges due to its initial implementation stages. This research emphasizes the importance of integrating sustainability reporting to create long-term value for companies, stakeholders, and the environment.
An Utilization Of Sunlight As An Alternative Energy To Support Energy Independence In Pematang Serai Village Zuraidah Tharo; Vina Arnita; Dwi Permatasari Barus; Jones Gultom
Jurnal Info Sains : Informatika dan Sains Vol. 14 No. 04 (2024): Informatika dan Sains , 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The utilization of renewable energy (RE) is a crucial solution to reduce dependence on depleting fossil fuels that negatively impact the environment. One of the most promising RE sources is solar energy, given Indonesia's tropical climate and abundant sunlight. This study aims to educate and raise awareness among the community of Pematang Serai Village, Langkat Regency, about using solar energy as an environmentally friendly alternative to support energy independence. The methods applied include field observation, public education through lectures and discussions, and a simulation of a simple solar power plant (PLTS) installation. The findings indicate high community enthusiasm for understanding the concept of solar energy and its technological applications. The simulation suggested the need for three 100 Wp solar panels, four 12V 75 Ah batteries, a 1500 Watt inverter, and a 20 Ampere solar charge controller to power a 286-Watt water pump for five hours. This program successfully raised community awareness of the importance of transitioning to cleaner and more sustainable energy sources. Additionally, it aligns with the government's effort to achieve a 23% national energy mix target by 2025. With abundant solar energy potential, Pematang Serai Village has significant opportunities to become an energy-independent village through the implementation of solar power technology.
PENYULUHAN HUKUM PRINSIP LARANGAN BEKERJA DALAM RANGKA PERLINDUNGAN TERHADAP ANAK Nurhayati, Siti; Arnita, Vina; Rahmayanti, Rahmayanti
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3681

Abstract

Idealnya anak di larang untuk bekerja, akan tetapi situasi ini terus berlangsung, namun demikian, ketentuan dalam Undanag-undang Ketenagakerjaan memberikan pengecualian, yaitu bahwa mempekerjakan anak boleh dilakukan asalkan dipenuhi syarat-syarat sebagaimana diatur di dalam ketentuan Pasal tersebut dan juga hak-hak pekerja anak sesuai dengan peraturan perundangundangan yang berlaku. Undang-Undang ketenagakerjaan menetapkan sanksi bagi para pelanggar hukum, dan Undang-Undang Perlindungan Anak menetapkan sanksi hukum bagi mereka yang tidak memberikan perlindungan bagi anak-anak yang dieksploitasi secara ekonomi maupun seksual serta bagi mereka yang melakukan eksploitasi secara ekonomi maupun seksual terhadap anak-anak Dalam Undang-Undang ini pun memuat Pasal-pasal yang terkait dengan sanksi hukum yang terkait dengan masalah eksploitasi ekonomi. Agar perlindungan anak dapat diselenggarakan dengan baik, dianut prinsip yang menyatakan bahwa kepentingan terbaik anak harus dipandang sebagai of paramount importence (memperoleh prontas tertinggi) dalam setiap keputusan yang menyangkut anak. Tanpa prinsip ini perjuangan untuk melindungi anak akan mengalami banyak batu sandungan. Prinsip the best interest of the child digunakan karena dalam banyak hal anak "korban, disebabkan ketidaktahuan anak, karena usia perkembangannya
LAPORAN KEUANGAN UNTUK PEMBELAJARAN BUMDES DENGAN MENGOPERASIKAN APLIKASI ZAHIR DI DESA PEMATANG SERAI Arnita, Vina; Tharo, Zuraidah; Syafitri, Auna
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1776-1781

Abstract

Penelitian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelolaan keuangan Badan Usaha Milik Desa (BUMDES) di Desa Pematang Serai melalui pembelajaran laporan keuangan dengan menggunakan aplikasi Zahir. Metode pembelajaran yang digunakan meliputi pelatihan langsung serta pendampingan dalam penggunaan aplikasi Zahir untuk pencatatan keuangan dan pembuatan laporan keuangan yang akurat dan terperinci. Selama pelaksanaan pengabdian, dilakukan tahapan analisis kebutuhan, pelatihan, pendampingan, dan evaluasi untuk memastikan keberhasilan implementasi program. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pengelolaan keuangan BUMDES, serta peningkatan efisiensi dan transparansi dalam penyusunan laporan keuangan. Dengan demikian, penelitian ini memberikan kontribusi positif dalam memperkuat perekonomian desa dan meningkatkan kesejahteraan masyarakat Desa Pematang Serai melalui penguatan kapasitas pengelolaan keuangan BUMDES.
The Role of Computerized Applications in Making Village Financial Reports Vina Arnita; Zuraida Tharo
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2184

Abstract

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.
Analysis of Taxpayer Compliance in Paying Land and Building Tax in Simpang Tanjung Village Wahyu Miko Pratama; Salsabila Nadhifa Althaaf; Frennando Dewa Chandika; Vina Arnita
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2313

Abstract

This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Simpang Tanjung Village. What obstacles are experienced by taxpayers and how to solve problems regarding Land and Building Tax in Simpang Tanjung Village, this study design uses descriptive analysis where data is collected through observation. The result of the study show that the housing sector dominates the majority of taxpayers by 65%, followed by commercial 25% and public facilities 10% and the level of taxpayers compliance in Simpang Tanjung Village increases by 1% each year, this indicates that taxpayer participation in paying their taxes tends to be positive.
The Financial Accounting Standards Towards Small Middle Enterprise to The Financial Statement Fachruddin, Wan; Arnita, Vina; Sari, Andini Puspita
TIN: Terapan Informatika Nusantara Vol 5 No 6 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v5i6.5503

Abstract

The Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.
Development of Public Service Information System for Local Government Riansyah; Elyandi, Juli; Saskia, Dwi Putri; Sinaga, Eki Rosnita; Matondang, Adinda Rizki Ramadhana; Padang, Ratnauli; Arnita, Vina
Formosa Journal of Sustainable Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v4i1.13724

Abstract

This study aims to develop an innovative public service information system for local governments to improve efficiency and transparency. Using a mixed-methods approach, the study involved qualitative interviews with 50 local government officials to identify existing challenges and a quantitative survey with 200 citizens to measure satisfaction and service efficiency. The system is equipped with real-time application tracking, integrated data management, and automated notifications. Key findings show significant improvements in public service efficiency, with average turnaround time reduced from 5 to 2 days, and citizen satisfaction increased from 65% to 85%. Furthermore, the study emphasizes the importance of involving end-users in the development process, ensuring that their feedback is used for continuous system improvements that are relevant to user needs. In conclusion, the study shows that the developed system not only improves operational efficiency and transparency but also significantly increases public trust in local government services
The Effect of Village Expenditure Ratio on Village Income in Kota Pari Village, Serdang Bedagai Regency Oktarini Khamilah Siregar; Vina Arnita; Mustika Tupa Sihombing
International Journal of Economics and Management Sciences Vol. 1 No. 2 (2024): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i2.483

Abstract

The purpose of this study is to analyze the relationship between village expenditure and village income in various sectors such as village governance, village development, community development, and disaster management in Kotabari Village, Serdang Pedagai Regency, over the period of 2015-2022. The findings indicate that while village expenditure in the village government sector plays a role in influencing village income, expenditure in the areas of village development, community development, and disaster management does not have a significant impact on village income in Kotabari Village. To address this, the village government of Kotabari City aims to balance the distribution of village income by allocating no more than 40% of village expenditure to each sector. The government also plans to allocate funds towards community-focused activities, such as village-wide festivals, which aim to promote local small and medium-sized enterprises and introduce their products to a broader market, both within Indonesia and internationally. Furthermore, it is crucial for the Kotabari Village Government to be more strategic and productive in its budgeted expenditure allocation, as this can stimulate an increase in village income, particularly in terms of village-owned revenue, and move the village towards greater independence and financial sustainability.
Potensi Pengembangan Desa Wisata dalam Meningkatkan Pendapatan Masyarakat dengan Menggunakan Analisis SWOT di Desa Pematang Serai Langkat Marini, Yushita; Marina, Nisha; Arnita, Vina
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.954 KB) | DOI: 10.34007/jehss.v5i3.1581

Abstract

This article aims to identify and develop the potential of Pematang Serai village as a tourist village through a SWOT analysis. Pematang Serai Village is one of the villages that has the beautiful natural charm of the coastal area of the Langkat river, making the village a potential tourism village which then the BUMDes business unit designed the Getek Online (Geol) natural tourist attraction. In 2021, the Langkat Regency Government inaugurated the Sustainable Tourism Village (Kejutan Dewi) Nature Tourism Geol Pematang Serai Village, promoting and improving traditional markets in the tourist village so that it becomes the village's identity. These problems focus on the not maximal potential of the village which has been developed as a tourism village in increasing the income of its people. To approach this problem, a reference to SWOT analysis theory is used in finding the potential of a tourist village and the constraints faced by the village. Data collected through the interview method (primary data) to village business actors and BUMDes in Pematang Serai Village and secondary data related to village data were analyzed qualitatively. This study concluded that from the SWOT analysis, namely by analyzing the strengths, weaknesses, opportunities and threats of planning and strategies in obtaining income, the village of Pematang Serai can increase the income of its people by developing village potential from strategic variable concepts, market competitiveness, marketing concepts, village promotions.
Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Annisa Putri Athaya, Nada Syifa Aulia Aulia Aulia Aulia Ayu Kurnia Sari Br Bangun, Dini Febriana Chandra, Muhammad Mahardika Chatarina Umbul Wahyuni Daning Indah Lestari Diana, Yana Dito Aditia Darma Nasution Dwi Permatasari Barus Edy Syarif Eky Ermal M Eky Ermal Muttaqin Elyandi, Juli Ermal M, Eky Faried, Annisa Ilmi Fathul Fahrozi Nasution Febriyanti, Susmia Febyola Crisanta Fitri Hasanah Fitri, Rahmadhani Franita, Riska Frennando Dewa Chandika Gultom, Eva Ulina Handriyani Dwilita Hendra Saputra Heriyati Chrisna Heriyati Chrisna Hernawaty Hernawaty Hernawaty, Hernawaty Icha Santika Indriani, Yunia Izzati, Dina Jones Gultom Khairul Khairul, Khairul Kurniawan, Fahmi Larasasti, Sindy Lukna, Yohanes Kevin Manao, Marcella Chintya Marina, Nisha Marini, Yushita Matondang, Adinda Rizki Ramadhana Miranda, Aqilah Muh. Fachrul Muzawwir Murnihati Murnihati Mustika Tupa Sihombing Nabila, Talita Nasution, Fathul Fahrozi Nina Andriany Nasution Nisha Marina Noviani, Noviani Nuraini Nuraini Padang, Ratnauli Panggabean, Ignasius G. K. Panjaitan, Gloria Oktavania Parsi, Citra Putri Balqis, Putri Putri Nazwa Amalia Rahmadayanti, Nabila Rahmadhani Fitri Rahmayanti Rahmayanti Ramadhan, Aditya Ramadhan, Puja Rizqy Ramadhani Fitri Ramadhani, Aditya Rambe, Hasvia Sheilla Aldira Rangkuti, M Ihsan Riansyah Rica Cahya Amalya Rinjani, Vitaliana Risky, Raihan Rizky Amalia Safitri, Tsamara Nayla Salsabila Nadhifa Althaaf Sarah Vika Sabrina Sari, Andini Puspita Saskia, Dwi Putri Sihombing, Dona Silitonga, Juliarta Sinaga, Eki Rosnita Sipayung, Willy Febrian Siti Nurhayati Siti Nurhayati Siti Nurhayati Sitompul, Monika Pebri Yanti Sitorus, Zulham SRI RAHAYU Suganda, Rara Suryani Suryani Susan Alfityah Suwarno Syafitri, Auna Tamba, Rani Rosya Tambunan, Dame Romauli Tambunan, Yuliati Tanjung, Endah Suharlin Ulzannah, Nisa Wahyu Miko Pratama Waldani, Anggi Jumiafitri Wan Fachruddin Wan Fachruddin Widianingsih, Novita Yana Diana Yolanda, Nabila Yuliati Tambunan Yunia Indriani Zahrani, Vista Zainal, Siti Rohaida Mohammed Zuraida Tharo Zuraidah Tharo