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Bridging Green Intellectual Capital and Green Organizational Culture toward Green Performance: A Green Innovation Perspective Ernest Grace; Pungky Eka Ratnasari; Elly Romy; Acai Sudirman
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.483

Abstract

This study investigates the effects of green intellectual capital and green organizational culture on green performance, with green innovation as the mediator variable. Based on the natural resource-based view and knowledge-based theory, a quantitative explanatory methodology is used. Data were collected from the owners and managers of 250 environmentally oriented SMEs employing purposive sampling, which operate their businesses in an environmentally friendly manner. Valid and reliable measurement scales were applied, and the data were analyzed using structural equation modeling (SEM) to examine the direct and indirect effects. The findings reveal that green intellectual capital and green organizational culture positively and directly affect green innovation. In addition, a green organizational culture directly affects green performance. However, green intellectual capital has no direct effect on green performance. Instead, green intellectual capital affects green performance via green innovation. Moreover, green innovation mediates between green intellectual capital and green performance, and between green organizational culture and green performance. This study demonstrates that knowledge about environmentalism and organizational culture should be translated into innovative practice to achieve sustainable outcomes. The study implies that environmentally oriented SMEs should have strong green competence, a high level of environmental knowledge, and an organizational culture that supports innovation. From a practical perspective, it is recommended that owners/managers participate in environmental management training programs, implement green operations, and join the innovation cooperation network. Government policy could be directed to provide green training, green incentives, and technical support. This study expands the literature on the effects of green intellectual capital and green organizational culture on the green performance of environmentally oriented SMEs.
Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency Elly Susanti; Khairul Azwar; Christine D. Nainggolan; Astuti; Ernest Grace
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.21

Abstract

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods
Introducing Toefl And Strategies For Listening Section: A Learning Program At SMA Negeri 1 Siantar Isabel Selmiola Sabrina; Gabriella Pardede; Sarah Theodora Lumbantobing; Ariel Silalahi; Bella Aritonang; Heltry Firdayati Samongilailai; Yanti Kristina Sinaga; Nurainun Hasibuan; Ernest Grace
Pengabdian Masyarakat Sumber Daya Unggul Vol. 3 No. 4 (2025): Volume 3 Nomor 4 Tahun 2025
Publisher : Lembaga Penelitian dan Publikasi Ilmiah, Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/pmsdu.v3i4.1665

Abstract

This mini research Introducing TOEFL and Strategies for Mastering the Listening Section: A Learning Program at SMA Negeri 1 Siantar was conducted with 21 eleventh-grade students (Class XI) as participants. The main objective of this study is to provide a structured and available step in preparing students to face academic English requirements, especially the TOEFL Listening section. The method used in this study consists of three stages: preparation, implementation, and evaluation. In the preparation phase, students were introduced to the TOEFL format and the types of listening questions. In the implementation phase, students were trained using listening strategies such as note-taking, predicting content, and managing time. In the evaluation phase, students’ progress and performance were assessed. The results showed a significant improvement in students’ familiarity with the test and their listening comprehension skills. This program highlights the importance of early training and strategic learning in preparing high school students for academic English proficiency tests.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Nelly Ervina; Riny Riny; Ernest Grace; Julyanthry Julyanthry; Raya Panjaitan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
KEPUASAN KONSUMEN YANG DIPENGARUHI OLEH KUALITAS PELAYANAN PADA CAFÉ JERAPAH KOTA PEMATANG SIANTAR Ernest Grace; Kevin Indajang; Hendrick Sasimtan Putra; Vivi Candra; Sudung Simatupang
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/80hs9h76

Abstract

Abstrak – Peningkatan kualitas pelayanan merupakan langkah strategis bagi perusahaan untuk menjamin kepuasan konsumen, khususnya apabila pelayanan yang diterima dan dirasakan (perceived service) sesuai dengan harapan konsumen. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan konsumen pada Café Jerapah di Kota Pematang Siantar. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan analisis regresi linear sederhana. Hasil uji validitas menunjukkan bahwa instrumen untuk variabel kualitas pelayanan dan kepuasan konsumen memenuhi standar validitas. Uji reliabilitas juga menunjukkan bahwa kedua variabel tersebut reliabel. Hasil analisis regresi menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Dengan demikian, peningkatan kualitas pelayanan secara langsung berpengaruh dan dapat meningkatkan kepuasan konsumen di Café Jerapah.   Kata kunci: kualitas pelayanan, kepuasan konsumen, café     Abstract – Improving service quality is a strategic step for companies to ensure customer satisfaction, particularly when the services received and perceived align with customer expectations. This study aims to examine the influence of service quality on customer satisfaction at Café Jerapah in Pematang Siantar City. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. The validity test results indicated that the instruments for both service quality and customer satisfaction variables met the validity standards. The reliability tests also showed that both variables were reliable. The regression analysis revealed that service quality has a positive and significant effect on customer satisfaction. Therefore, enhancing service quality can directly give effect and improve customer satisfaction at Café Jerapah.   Keywords: service quality, customer satisfaction, café
Socialization of Introduction and Benefits of Toefl Functions for Students SMA Swasta Pematangsiantar Sanju Febrio Saragih; Olivia Damanik; Dewi Kristina Hutapea; Ignastius Silalahi; Herman Herman; Ernest Grace
Jurnal Pengabdian Nusantara Vol. 3 No. 3 (2025)
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v3i3.107

Abstract

This socialization activity on the introduction and benefits of the TOEFL function was conducted with the aim of enhancing the understanding of the students of SMA Swasta Teladan Pematangsiantar, particularly the eleventh-grade students, regarding the importance of the TOEFL test as one of the requirements in education and employment. TOEFL (Test of English as a Foreign Language) is an international standardized test that measures English language proficiency in four main skills: reading, listening, writing, and speaking. Unfortunately, many high school students still lack understanding about the function, format, and benefits of this test. Therefore, this socialization activity was designed to provide a comprehensive introduction to the concept of TOEFL, its test types (ITP, iBT, and CBT), question structure, and basic strategies for taking the test. Through material presentation, interactive discussions, and practice sessions, this activity is expected to motivate students to take English learning more seriously and to prepare themselves early. The results showed that students responded positively, with enthusiasm, and began to realize the importance of TOEFL as a valuable asset for their academic and professional future.
Co-Authors Acai Sudirman Ahmad Fakhri Hutauruk Andy Wijaya Anita Purba Ansen Godang Bt. Sitompul April Hampego Silitonga Ariel Silalahi Aryanda Nugraha Viory Simatupang Astuti Bella Aritonang Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Christine D. Nainggolan Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Debi Eka Putri Deby Rizki Amanda Lubis Dermawan Perangin Angin Dermawan Perangin-angin Desi Susanti Desi Susanti Dewi Kristina Hutapea Dharma, Edy Dumaris E Silalahi Efendi Efendi Efendi, Efendi EKO HAMDANI Eliza Arshandy Elly Romy ELLY SUSANTI Elly Susanti Erbin Chandra Fitria Halim Gabriella Pardede Girsang, Rosita Manawari Heltry Firdayati Samongilailai Hendrick Sasimtan Putra Herman Herman Herman Herman Ignastius Silalahi Injen Pardamean Butar-Butar Injen Pardamean Butarbutar Isabel Selmiola Sabrina Jubi Jubi Jubi Jubi Jubi, Jubi Juli Antasari Br Sinaga Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Junita Batubara Kevin Indajang Khairul Azwar Laurentia Brahmana Liper Siregar Liper Siregar Loist Abdi Putra Manurung, Sepbeariska Maria Sugiat Markus Doddy Simanjuntak Marpaung, Fenny Krisna Marthin Hutler Ambarita Marto Silalahi Melvin M. Simanjuntak Nainggolan, Christine Dewi Nelly Ervina Nelly Ervina Novelyn Sidabutar Novelyn Sidabutar Novelyne Sidabutar Nurainun Hasibuan Olivia Damanik Pungky Eka Ratnasari Raya Panjaitan Reni Shinta Dewi Ridwin Purba Riny Riny Rizki Kurniawan Robert Tua Siregar Rosita Manawari Girsang Rosita Manawari Girsang Sanju Febrio Saragih Sarah Theodora Lumbantobing SATRIYAS ILYAS Sherly Simatupan, Sudung Simatupang, Evelina Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Sisca Sisca Sudung Simatupan Sudung Simatupang Sudung Simatupang SUDUNG SIMATUPANG Virda Natesya Vivi Candra Vivi Candra Yansen Siahaan Yanti Kristina Sinaga Yerisma Welly Yuni Rezki Hutasoit