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Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.

PEMANFAATAN SOSIAL MEDIA DALAM MEMASARKAN HASIL/PRODUK DESA PATUMBAK I Wan Suryani; Retnawati Siregar; Nurmaidah Nurmaidah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19102

Desa Patumbak I, desa ini terletak di Kecamatan Patumbak Kabupaten Deli Serdang. Kabupaten Deli Serdang merupakan salah satu Kabupaten yang berada di kawasan Pantai Timur Provinsi Sumatera Utara. Ibu kota Kabupaten Deli Serdang terletak di Lubuk Pakam. Bila dilihat dari luas wilayah per Kecamatan berdasarkan jumlah 22 kecamatan, maka dapat dilihat Kecamatan Patumbak mempunyai luas 46,79 km2 (1,87 % dari luas wilayah Kabupaten Deli Serdang), sedangkan kecamatan yang paling kecil wilayahnya adalah Kecamatan Deli Tua dengan luas 9,36 km2 (0,37 % dari luas wilayah Kabupaten Deli Serdang). Pentingnya PKM ini dilaksanakan untuk membantu masyarakat Desa Patumbak dalam memasarkan produk dengan memanfaatkan sosial media. Diharapkan dengan memanfaatkan social media jangkauan pasar lebih luas. Tujuan PKM ini ; 1) membantu masyarakat dalam memahami pentingnya branding 2) Membantu masyarakat dalam membuat akun E-commerce 3) Membantu Masyarakat desa Patumbak I dalam memasarkan produk menggunakan social media.

Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.

Analysis of the Influence of Fiqh and Maqasid al-Syariah in the Formation of Islamic Legal Policy in Indonesia Sabil Mokodenseho; Retnawati Siregar; Shohib Muslim; Kalijunjung Hasibuan; Rahman Rahman
West Science Islamic Studies Vol. 2 No. 01 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i01.590

This research delves into the complex interplay of Fiqh and Maqasid al-Syariah in shaping Islamic legal policy in Indonesia, employing qualitative methods such as in-depth interviews, content analysis, and document analysis. The study reveals the explicit incorporation of Fiqh in legislation and its influence on judicial decisions, highlighting the enduring role of traditional Islamic jurisprudence. Simultaneously, Maqasid al-Syariah emerges as a guiding ethical framework, fostering adaptability and providing opportunities for aligning legal objectives with overarching Islamic principles. The research explores the harmonization efforts, tensions, and collaborative initiatives in navigating the intersection between Fiqh, Maqasid al-Syariah, and contemporary legal frameworks. The findings contribute to a nuanced understanding of the dynamic relationship between tradition and adaptation in Islamic legal policymaking in Indonesia

Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Loso Judijanto; Sugiharti Sugiharti; Retnawati Siregar; Eko Sudarmanto; Irma Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia

Standar AAOIFI Dalam Harmonisasi Penyajian Laporan Keuangan Berbasis Syariah Retnawati Siregar; Agus Agus; Saparuddin Siregar
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4614

The importance of specific sharia-based accounting standards for regulating Islamic financial entities such as those issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is still in doubt. The purpose of this research is to explore the reasons behind the formation of AAOIFI and provide data on how the harmonization of AAOIFI accounting standards in the reporting of sharia-based financial institutions. This research method uses library research and uses descriptive analysis. The findings indicate the need for the development of international guidelines and specific standards for Islamic Finance bodies in the IFRS scheme, as well as being a focus point on the standards set by AAOIFI. Therefore, there is a need for harmonization and compatibility between specific accounting standards for Islamic financial institutions and universally accepted and used accounting standards such as IFRS. Specific guidelines meant for IFIs would not be able to gain worldwide recognition without such collaboration.

The Effectiveness Of Regional Tax Revenue And Regional Retribution On Original Income Of The City Of Medan Lores, Linda; Purnama Sari, Warsani; Utami, Tasya; Siregar, Retnawati; Laili, Isnainiah
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4012

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan. The variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipt local revenue. The type of research used is associative. The number of samples is 36 months during the period 2016-2018, with the sampling technique using a purposive sampling method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis then hypothesis testing using the SPSS version 21. The results show that partially the Effectiveness of Regional Tax Revenue has a positive effect on Regional Original Income, the Effectiveness of R Revenue. Regional fees have a positive effect on Regional Original Income. Regional taxes and regional level related to regional development.

Enhancing financial performance of halal MSMEs through intellectual capital and business sustainability in Medan City, Indonesia‎ Siregar, Retnawati; Ramadhan, Muhammad; Kamilah, Kamilah
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art6

IntroductionThe rapid global growth of the halal industry has highlighted the increasing demand for ethical, sharia-compliant products and services. In Indonesia, particularly Medan City, halal-certified micro, small, and medium enterprises (MSMEs) have emerged as key contributors to the local economy. Despite holding halal certifications, many of these enterprises struggle to optimize their financial performance, indicating that certification alone is insufficient for success. This study investigates the role of intangible assets—intellectual capital and business sustainability —in enhancing the financial outcomes of halal MSMEs.ObjectivesThis research examines the influence of intellectual capital, comprising human capital, structural capital, relational capital, and spiritual capital, along with business sustainability, on the financial performance of halal MSMEs in Medan City. It seeks to determine the components that significantly impact performance and provide practical insights for improving business competitiveness in the halal sector.MethodThis study adopted a Sequential Explanatory design using a mixed-methods approach. Quantitative data were collected through 219 structured questionnaires distributed to halal-certified food and beverage MSMEs in Medan, whereas qualitative data were obtained from 51 in-depth interviews with MSME owners and employees. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and thematic coding with NVivo 12 Plus software.ResultsThe findings show that human capital, structural capital, relational capital, and business sustainability have significant and positive influences on the financial performance of halal MSMEs. However, spiritual capital did not have a statistically significant effect. The model explains 51.2% of the variance in financial performance. Qualitative insights revealed that, while spiritual capital may not directly impact financial performance, it strengthens ethical values and trust, indirectly supporting relational capital.ImplicationsThe results underscore the importance of investing in human resources, optimizing organizational systems, building strong external relationships, and integrating sustainable business practices. These strategies can improve financial performance, resilience, and long-term viability in a competitive and ethically conscious market environment.Originality/NoveltyThis study makes a novel contribution by expanding the Intellectual Capital framework to include Spiritual Capital and Business Sustainability in the context of halal MSMEs. This is one of the first empirical studies to examine this integration using a mixed-methods approach, providing both theoretical enrichment and practical guidance for MSME development in the halal economy.

ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study Siregar, Retnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3410

This study explores the alignment between Environmental, Ssocial, and Governance (ESG) principles and Shariah-based Islamic accounting to support sustainable Islamic finance. The objective is to analyze conceptual synergies, identify operational barriers, and propose an integrative framework through a qualitative approach involving a systematic review of academic literature, regulatory documents, and financial reports. Findings reveal that Shariah principles, such as the prohibition of riba, emphasis on social benefit, and environmental protection, align with environmental, social, and governance objectives. Instruments like Green Sukuk in Indonesia and Malaysia and Shariah-compliant microfinance demonstrate practical applications for inclusive development and eco-friendly projects. However, challenges include the lack of standardized Shariah-compliant metrics, regulatory gaps, and low stakeholder awareness. The study recommends developing integrated environmental, social, and governance standards, updating regulatory frameworks, and enhancing stakeholder education to improve transparency and accountability. In conclusion, integrating environmental, social, and governance principles with Islamic accounting can strengthen the sustainability of Islamic finance and support global sustainable development goals, though it requires regulatory harmonization and capacity building.

Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa (Studi Kasus Desa Malau, Kecamatan Harian, Kabupaten Samosir) Sihotang, Lasti; Sirait, Devi Ayu; Siregar, Retnawati; Hidayat, Thezar Fiqih
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2640

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat dalam pengelolaan keuangan desa terhadap pembangunan desa. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh positif dan signifikan terhadap pembangunan desa. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 300 kepala keluarga dengan jumlah sampel sebanyak 75 kepala keluarga. Teknik pengolahan data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial akuntabilias berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan dan secara simultan akuntabilias, transparasi dan partisipasi berpengaruh positif dan signifikan terhadap pembangunan desa.

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