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Pelatihan Pembukuan dan Pencatatan Sederhana di Kecamatan Stm Hilir Kabupaten Deli Serdang Enika Diana Batubara; Yenni Ramadhani Harahap; M. Nursidin; M. Hafis Akbar Nasution
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8248183

Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi. Selain itu diharapkan dapat memberikan pemahaman bagi anggota keluarga tentang pencatatan dan pembukuan transaksi keuangan agar dapat mempermudah suatu keluarga dalam mengelola keuangan keluarga sehingga dapat direncanakan dengan sebaikbaiknya, atau dalam lingkup lebih luas untuk mengkalkulasi, mengkontrol serta mengatur keseluruhan transaksi keuangan yang terjadi sepanjang keberlangsungan dunia usaha. Metode pelaksanaan pengabdian ini dilakukan secara sistematis dan terbagi dalam beberapa kegiatan mulai dari tahap survei berupa sosialisasi yang dilakukan dengan menyusun program-program yang akan disampaikan saat kegiatan pengabdian masyarakat dilangsungkan, meliputi: penyusunan materi dan jadwal serta pembagian tugas tim pengabdian serta survei lokasi pengabdian. Tahap sosialisasi yaitu berupa silaturahmi dengan Bapak Camat Kecamatan STM Hilir Kabupaten Deli Serdang dan menyampaikan maksud dan tujuan pengabdian serta hasil yang diharapkan. Pada tahap ini juga dilakukan perjanjian kerjasama pengabdian serta menentukan jadwal acara berlangsung. Tim pelaksana kegiatan pengabdian pada masyarakat adalah dosen Fakultas Bisnis program studi Akuntansi. Tim pengabdian akan memberikan materi tentang pencatatan dan pembukuan keuangan sederhana menuju entrepreneur muda yang kreatif dan inovatif. Hasil pengabdian masyarakat yang diperoleh adalah bertambahnya keilmuan bagi Para Peserta mengenai bagaimana cara mencatat dan melakukan pembukuan keuangan baik untuk keuangan keluarga maupun keuangan usaha. Harapan kami dengan pengabdian ini dapat memberikan bantuan untuk meningkatkan kemampuan peserta secara langsung dan tepat sasaran, serta membuka wawasan masyarakat khususnya generasi muda entrepreneur tentang pembukuan sebagai dasar untuk mengukur kinerja keuangan suatu bisnis dan dengan ilmu yang diperoleh pada kegiatan ini diharapkan mampu memberikan semangat baru bagi para dosen dan tenaga pengajar sebagai kontributor yang memotivasi khususnya bagi masyarakat Kecamatan STM Hilir Kabupaten Deli Serdang.

Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing Porkas Sojuangon Lubis; Enika Diana Batubara; Chee Ann Lim
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.39

Background of study: Increased global attention to sustainability has compelled companies to adopt Environmental, Social, and Governance (ESG) principles in their operations. However, the rise of greenwashing—misleading sustainability claims—has undermined investor trust and market transparency. Strong corporate governance and regulatory frameworks are expected to prevent such practices, yet challenges persist. Aims and scope of paper: This paper explores how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It also evaluates the effectiveness of existing regulations in preventing companies from engaging in deceptive ESG reporting. Methods: This study employs a qualitative approach through a comprehensive literature review, analyzing academic journals, regulatory reports, sustainability disclosures, and relevant case studies. The data were examined using content analysis to identify patterns and critical themes related to transparency, investor trust, and regulatory enforcement. Result: The findings indicate that although formal ESG regulations exist, gaps in enforcement, lack of independent audits, and inconsistency with international standards (e.g., GRI, SASB) still allow greenwashing to occur. Investor perception is significantly influenced by the clarity and credibility of ESG reports. Institutional investors and media play vital roles in pressuring companies toward transparency. Conclusion: Effective ESG regulation requires more than formal compliance; it demands robust enforcement, third-party audits, and alignment with global reporting standards. Investor engagement and stakeholder oversight are crucial in mitigating greenwashing risks. Strengthening transparency mechanisms will foster greater trust and support sustainable investment decisions.

Penyuluhan Peningkatan Ekonomi Berbasis Sumber Daya Alam di Desa Pekan Tanjung Beringin Serdang Bedagai Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Sri Istiawati
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 5 (2026): Agustus 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21628611

Pengabdiaan masyarakat ini membahas tentang pengelolaan sumber daya alam (ikan) berbasis kearifan lokal dipesisir desa Pekan Tanjung Beringin. Pengabdiaan masyarakat ini mengangkat beberapa permasalahan yaitu: 1. Bagaimana cara pengelolaan sumber daya alam (ikan) di pesisir desa Pekan Tanjung Beringin 2. Bagaimana motivasi masyarakat dalam mengelolah SDA (ikan) di pesisir desa Pekan Tanjung Beringin agar tetap terjaga kearifan lokalnya. Pengabdiaan masyarakat ini adalah penelitian kualitatif, dengan menggunakan teknik wawancara, observasi, dan dokumentasi dalam pengumpulan data, serta dalam teknik analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Informasi penelitian ini adalah tokoh masyarakat dan pemerintah dinas perikanan. Hasil penelitian menunjukkan bahwa dalam pengelolaan sumber daya alam ikan yang dilakukan oleh masyarakat pesisir desa Pekan Tanjung Beringin yaitu dengan melakukan konservasi yang dimana harus menetukan kawasan yang akan dijadikan sebagai lahan perikanan, yang kedua itu pembangunan berkelanjutan yang dimana masyarakat diharapkan mampu menjaga sumber daya alam tersebut agar nantinya dapat dirasakan oleh generasi yang akan datang. Dan yang ketiga itu bertanggung jawab yaitu harus dengan cara selektif artinya kita itu harus memilih, menggunakan sumber daya alam dengan betul-betul untuk kepentingan kehidupan berikutnya. Kedua kita harus tetap menjaga kelestarian lingkuangan agar tidak punah dan rusak, ketiga memperbarui yang dimana apabila kita melakukan suatu kerusakan maka kita harus memperbaruinya kembali dengan cara penghijaun dan sebagainya . Motivasi masyarakat pesisir dalam mengolah sumber daya alam agar tetap terjaga kearifan lokal yang ada yaitu agar tetap terjaga persaudaraan serta tidak putusnya silaturahim yang telah terjaling selama ini.

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Syaharman S; Nursidin N
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Optimizing MSME Revenue Through Digital Marketing in Perk. Bukit Lawang Village Enika Diana Batubara; Azulaidin A; Yenni Ramadhani Harahap; Sariyanto S; Syaharman S; Nursidin N
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18491016

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The existence of MSMEs contributes to regional economic development, particularly in efforts to encourage an increase in per capita income and income distribution in local areas. One of the most fundamental problems faced by MSMEs is their relatively low productivity, which is caused by the low quality of human resources, especially in the areas of management, organization, mastery of technology, and marketing, as well as the relatively low level of entrepreneurial competence compared to large enterprises. Digital marketing is the application of digital technology in marketing activities and the development or adjustment of marketing strategies by companies. The main focus of continuous efforts to improve individuals’ quality of life is the income generated by MSMEs in Indonesia, particularly in Perk. Bukit Lawang. The problems faced by MSMEs in Perk. Bukit Lawang include the low percentage of businesses utilizing digital marketing, which has not kept pace with the rapid development of the internet, and the lack of necessary skills among some MSME actors to implement digital marketing. Based on these issues, the purpose of this community service activity is to examine how digital marketing helps increase MSME sales revenue in Perk. Bukit Lawang, how digital applications are utilized to advertise products in an effort to increase MSME income, and how digital marketing affects overall sales revenue in Perk. Bukit Lawang.

Efektivitas Rancangan 90 Hari Gratitude Journaling Terhadap Psychological Well-being dan Workplace Well-being Pada Dosen T. M. Adriansyah; T. Elfira Rahmayati; Siti Annisa Rizki; Enika Diana Batubara; Yenni Ramadhani Harahap
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 3 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Februari
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i3.2955

This study aims to determine the effectiveness of a 90-day gratitute journaling on psychological well-being and workplace well-being among lecturers in Medan. The study used a pre-experimental One-group pretest-posttest design with a gratitude journaling treatment for 90 days. Psychological well-being was measured using the PERMA Profiler instrument and workplace well-being through a workplace well-being questionnaire developed by Hyett & Parker. The study population was private lecturers in Medan. Sampling was conducted using nonprobability with criteria of being 33–56 years old, having worked for more than 2 years, having moderate stress levels, and being willing to participate in a 90-day gratitude writing training. The study sample consisted of 30 people. The study was analyzed quantitatively using paired tests and effectiveness tests (NGain scores). The results obtained a sig value of 0.003 for psychological well-being and 0.000 for workplace well-being, which means it is smaller than 0.05, indicating a difference in the values of psychological well-being and workplace well-being before and after the 90-day Gratitute journaling. Based on the average value of the pre-test and post-test, it shows that the research hypothesis is accepted, namely that there is a difference in the value of psychological well-being and well-being in the workplace before and after the 90-day gratitude journaling method was given to lecturers, but the results of measuring the effectiveness of the treatment showed a g value <0.3, which means it has low effectiveness.

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