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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MANAJEMEN MOTIVASI SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Education, Humaniora and Social Sciences (JEHSS) GERVASI: Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Community Empowerment JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Bisnis Mahasiswa Journal Research of Economics and Bussiness Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Riset Inovasi Journal of Management and Social Sciences MIMBAR : Jurnal Sosial dan Pembangunan International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Mahasiswa Kreatif Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Lubis, Nasrul Kahfi
Universitas Samudra
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Determinants of Local Government Official Performance with Lack of Leadership Supports a Moderator Sri Wulandari Rambe; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/r4andn71

Abstract

This study aims to analyze the determinants of local government apparatus performance with lack of leadership support as a moderating variable in the Regional Apparatus Organization (OPD) of Aceh Tamiang Regency. The independent variables in this study include psychological capital, compliance with regulations, and budgetary goal characteristics. This study uses a quantitative approach with a survey method by distributing questionnaires to government officials in various OPDs in Aceh Tamiang Regency. The results show that psychological capital, compliance with regulations, and budgetary goal characteristics have a positive and significant effect on the performance of government officials. Meanwhile, lack of leadership support has a negative and significant effect on the performance of government officials, so that weak leadership support has been proven to reduce the performance of officials. Other findings show that lack of leadership support is unable to moderate the influence of psychological capital, compliance with regulations, and budgetary goal characteristics on the performance of officials. However, the simultaneous interaction between all independent variables and the moderation of lack of leadership support together had a positive and significant effect on government apparatus performance. Overall, the results of this study emphasize the importance of strengthening psychological capital, regulatory compliance, and budgetary goal characteristics, as well as the need to increase leadership support in efforts to improve the performance of local government apparatus.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada PT ANTAM Tbk Miladatul Husni Irwandi; Nasrul Kahfi Lubis; Mayang Murni
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1067

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure, Firm Size, and Profitability on Firm Value at PT. Antam Tbk. The type of data in this study uses quantitative data with the population in this study being PT Antam Tbk. The sampling technique uses the saturated sampling method. The data collection method comes from the company's historical data, namely financial data that has been audited by the company PT. Antam Tbk which is listed on the IDX in the period 2009-2023. The data analysis method used in this study is multiple linear regression analysis by operating SPSS (Statistical Package for the Social Science) Software. The results of this study indicate that the Corporate Social Responsibility (CSR) disclosure variable has a positive and significant effect on firm value at PT. Antam Tbk, the firm size variable has a positive and significant effect on firm value at PT. Antam Tbk, the profitability variable has a positive and significant effect on rirm value at PT. Antam Tbk, simultaneously Corporate Social Responsibility (CSR) disclosure, firm size, and profitability have a significant effect on firm value at PT. Antam Tbk. Keywords: Corporate Social Responsibility (CSR) Disclosure, Firm Size, Profitability, Firm Value
Adaptation of The Creative Economy: Consumer Perception On Digital Transformation of Culinary SMEs In Langsa City Nasrul Kahfi Lubis; Dhian Rosalina; Muhammad Rizqi Zati
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (June 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2095

Abstract

Digitalization is a must to maintain business consistency In the era of pandemics and technological advance. The culinary sector in Langsa City continues to grow, with a wide market ranging from students, students, and households, to industry causing several culinary destinations such as traditional and modern cafes to gain public interest. This study aims to analyze 1) How to adapt the digital transformation of SMEs in the culinary sub-sector in Langsa City, and 2) How is the creativity of the culinary sub-sector actors in the digital transformation adaptation period. This research method was descriptive and quantitative. The respondents of this research are one hundred people who are culinary consumers of Langsa city. Two aspects were measured in the research: digital transformation and innovation carried out by culinary SMEs. The results show that the Culinary SMEs in Langsa City has adapted to digital transformation in their business well. Culinary SMEs show that they have been innovating and being creative in the products offered. Product innovations ranging from taste, packaging, size, and so on are considered quite good and competitive, this shows that SMEs can adapt to compete in the culinary subsector.
Co-Authors -, Athika Nuraliza Hanuma Abdil Alfaresi Abdil alfaresi Afda Laris Tumangger Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aldi Saputra Ananda Intan Sari Andre Revaldo Anisa Asnidar Asnidar Azhar, Iqlima Cut Gustiana Devia Yulianda Dewi Rosa Indah Dewi Rosa Indah Dhea Oktavia Pratiwi Dhian Rosalina, Dhian Diki Ramansyah Diki Wahyudi Dona Friski Sinulingga Fazarila Fazarila Fiddini Alham Fitri Febriani Fitri Wahyuni Wulan Dari Girma, Abebe Gule Gusliandi, Farhan Halim, Muhammad Irsyad Harahap, Ainul Yusna Indah Suci Rahmadani Irazulfia Irwandi, Miladatul Husni Karina Chairunnisa Kinanti Purnama Pasaribu Kristi Geovani Tumangger Lia, Rauzahlia Lolita Putri Susanti Siregar Lubis, Nurliza marnita, yenni ita Masriandi Maulia Safrina Maya Cantika Maya Sumarni Miladatul Husni Irwandi Muhammad Alif Prayuda Muhammad Fauzan Isma Muhammad Firza Alpi, Muhammad Firza MUHAMMAD FUAD Muhammad Fuad Muhammad Ikhlash Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murdhiani Murdhiani Murni, Mayang Nia Agustina Nurjannah Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Rafli Aditya Pratama Rahmadi, Muhammad Raihan Habibi Ramadhan, Puja Rizqy Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reza Maulana Rezki Zurriah Rima Melati Riska Armaya - Riska Saprita Rosna Dewi Rosna Dewi Safira Rizki Mawaddah Seprianto Silva Humaira Sri Ertina Sri Wulandari Rambe Syardiansah, Syardiansah Tri Aulia Trisna Novrianti Pratiwi Tumangger, Afda Laris Tuti Meutia Yani Rizal Yanti, Widya Armayanti Tanjung Yenni Samri Juliati Nasution Zefri Maulana Ziad Fahreja A