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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) KLIK: Kajian Ilmiah Informatika dan Komputer Journal Of Human And Education (JAHE) LOFIAN: Jurnal Teknologi Informasi dan Komunikasi Jurnal Pengabdian Pada Masyarakat METHABDI West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Horizon: Indonesian Journal of Multidisciplinary Celebes Journal of Community Services
Berlin Barus
Universitas Mandiri Bina Prestasi, Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Effect of Institutional Share Ownership, Ownership Structure, and Corporate Social Responsibility on Environmental Sustainability in Energy Companies in Indonesia Judijanto, Loso; Mufrihah, Mazayatul; Silalahi, Harlen; Barus, Berlin
West Science Social and Humanities Studies Vol. 2 No. 02 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i02.678

Abstract

This research investigates the complex interplay between institutional share ownership, ownership structure, corporate social responsibility (CSR), and environmental sustainability in the context of Indonesian energy companies. A quantitative analysis utilizing structural equation modeling was employed to analyze data from a sample of 150 energy firms. The results reveal significant positive relationships: higher levels of CSR, increased institutional share ownership, and a more concentrated ownership structure are associated with improved environmental sustainability practices. These findings contribute to the understanding of the factors shaping environmental responsibility in the Indonesian energy sector, offering practical insights for companies and policymakers.
Governance, Regulation, and Green Banking Disclosure: An Empirical Study of Indonesian Banks Silalahi, Dumariani; Silalahi, Harlen; Barus, Berlin; Sitompul, Ganda Tua; Sinulingga, May Happy Stephany Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2844

Abstract

  This study aims to analyze the influence of corporate governance on green banking disclosure in the Indonesian banking sector, focusing on three key variables: board size, the proportion of independent commissioners, and the presence of female directors. It also examines the moderating role of green banking regulation, particularly following the issuance of Financial Services Authority Regulation No. 51/POJK.03/2017 on Sustainable Finance. The analysis is based on secondary data from 237 bank-year observations of publicly listed banks on the Indonesia Stock Exchange during the period 2007–2021, using the Ordinary Least Squares (OLS) method. The results show that board size, the proportion of independent commissioners, and the presence of female directors each have a significant negative effect on green banking disclosure. However, the implementation of green banking regulation is found to mitigate the negative effect of board size, indicating that regulatory frameworks can enhance the effectiveness of governance in promoting environmental transparency. In contrast, the regulation does not significantly moderate the effects of independent commissioners or female directors. These findings offer empirical evidence on the interaction between corporate governance and environmental regulation, and highlight the strategic role of regulatory intervention in supporting transparency and green initiatives within the banking industry. Keywords: corporate governance, green banking disclosure, green banking regulation
SOSIALISASI PEMBUATAN BAKSO BERBAHAN DASAR IKAN UNTUK MENDUKUNG PRODUK KREATIF BERBASIS EKONOMI BIRU Asfo, Nurlaila Syarfiah; Barus, Berlin; Silalahi, Harlen; Chandra, Johnny; Hafipah, Hafipah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30971

Abstract

Program Pengabdian kepada Masyarakat (PKM) di Desa Muncar, Kabupaten Banyuwangi, bertujuan untuk mendukung ekonomi biru dengan memberikan sosialisasi dan pelatihan pembuatan bakso berbahan dasar ikan. Program ini melibatkan 50 peserta yang terdiri dari nelayan, ibu rumah tangga, dan pemuda desa, dengan fokus pada peningkatan keterampilan teknis, manajemen usaha, dan strategi pemasaran. Kegiatan ini mencakup demonstrasi langsung, praktik pembuatan bakso ikan, serta pelatihan manajemen usaha dan pemasaran. Hasilnya menunjukkan peningkatan signifikan dalam keterampilan peserta, yang kini mampu menghasilkan produk berkualitas dan siap bersaing di pasar. Program ini juga mengidentifikasi tantangan utama seperti keterbatasan teknologi dan akses pasar, yang perlu diatasi melalui dukungan berkelanjutan dari pemerintah dan lembaga terkait. Secara keseluruhan, program PKM ini berhasil meningkatkan kesejahteraan masyarakat pesisir, mendukung diversifikasi produk perikanan, dan mempromosikan praktik ekonomi biru yang berkelanjutan.
EFEKTIVITAS PENGGUNAAN SOFTWARE ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PELAPORAN KEUANGAN Silalahi, Harlen; Silalahi, Dumariani; Mirsa, Putri Fadillah Hadi; Siregar, Zulkheiri Surya Putra; Barus, Berlin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34992

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan software Zahir Accounting dalam meningkatkan efisiensi pelaporan keuangan di perusahaan-perusahaan Indonesia. Dengan menggunakan metode studi literatur, penelitian ini mengumpulkan dan menganalisis berbagai sumber informasi terkait dengan penggunaan Zahir Accounting dan dampaknya terhadap proses pelaporan keuangan. Hasil penelitian menunjukkan bahwa software ini menawarkan fitur otomatisasi yang signifikan, yang memungkinkan perusahaan untuk menyusun laporan keuangan dengan lebih cepat dan akurat. Penggunaan Zahir Accounting juga meningkatkan keandalan data keuangan, yang berdampak positif pada pengambilan keputusan manajerial. Meskipun terdapat tantangan dalam transisi dari sistem manual ke digital, manfaat yang diperoleh, seperti pengurangan beban administratif dan peningkatan kepercayaan stakeholder, menjadikan Zahir Accounting sebagai alat yang penting dalam pengelolaan keuangan. Penelitian ini memberikan wawasan baru bagi perusahaan yang ingin memanfaatkan teknologi untuk meningkatkan efisiensi operasional dan menyarankan perlunya pelatihan berkelanjutan bagi pengguna untuk mengoptimalkan penggunaan software ini.
PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Silalahi , Dumariani; Barus, Berlin; Tarigan, Monang; Silalahi, Harlen
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.43774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan (SAP), kualitas aparatur pemerintah daerah, good governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan metode studi literatur dengan mengkaji sejumlah referensi yang relevan dari berbagai jurnal ilmiah. Kualitas laporan keuangan daerah menjadi tolok ukur penting dalam mewujudkan transparansi dan akuntabilitas keuangan publik. Penerapan SAP secara konsisten menjadi faktor utama dalam meningkatkan kualitas laporan keuangan, karena dapat memastikan bahwa penyajian informasi keuangan sesuai dengan standar yang berlaku. Selain itu, kualitas aparatur pemerintah daerah juga berperan signifikan dalam proses penyusunan laporan keuangan. Aparatur yang memiliki kompetensi memadai akan mampu menerapkan standar akuntansi secara tepat dan akurat. Penerapan prinsip good governance, seperti akuntabilitas, transparansi, dan partisipasi, semakin memperkuat kepercayaan publik terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi juga memberikan dampak positif dengan mempermudah proses pencatatan, pengolahan, hingga pelaporan keuangan secara efektif dan efisien. Hasil studi literatur menunjukkan bahwa keempat faktor tersebut saling berhubungan dan berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Oleh karena itu, pemerintah daerah perlu terus memperkuat penerapan SAP, meningkatkan kualitas SDM aparatur, menerapkan prinsip good governance secara konsisten, dan memanfaatkan teknologi informasi secara optimal dalam setiap proses penyusunan laporan keuangan. Dengan demikian, diharapkan laporan keuangan pemerintah daerah dapat lebih transparan, akuntabel, dan dapat dipertanggungjawabkan sesuai dengan ketentuan yang berlaku.
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi untuk Meningkatkan Transparansi Usaha di Desa Karya Jadi Kec. Batang Serangan Kab. Langkat Prov. Sumatera Utara: Pengabdian Berlin Barus; Dumariani Silalahi; Monang Tarigan; Harlen Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3383

Abstract

This community service activity aims to improve the skills of micro-entrepreneurs in Karya Jadi Village, Batang Serangan District, Langkat Regency, North Sumatra Province, in preparing simple financial reports as an effort to strengthen business transparency. The implementation method uses an interactive lecture approach and Focus Group Discussion (FGD), which allows participants to understand basic accounting theory while practicing it directly. A total of 25 participants participated in this activity consisting of culinary, trade, and small service entrepreneurs. The results of the pre-test and post-test showed an average increase in understanding of 69.4%, especially in the ability to record transactions and prepare simple profit and loss and cash flow statements. The program also involved collaboration between academics, village governments, and local communities, creating synergy that strengthened the program's effectiveness and sustainability. Results demonstrated that the combination of lectures and focus group discussions (FGDs) was effective in improving financial literacy, building a culture of transparency, and strengthening accountable business governance at the village level. This program is expected to be replicated in other areas with similar characteristics to support sustainable rural economic development.
Peran Assurance atas Sustainability Disclosure dalam Meningkatkan Kredibilitas Informasi Akuntansi dan Nilai Perusahaan pada Emiten Non-Keuangan di Indonesia Berlin Barus; Bibella Rosyanti Kristiani Hutasoit; Harlen Silalahi; Dumariani Silalahi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6599

Abstract

The issue of sustainability disclosure is increasingly important in the capital market because it is used by investors to assess a company's long-term performance. However, the narrative, voluntary, and minimally standardized nature of disclosure raises doubts about the credibility of the information presented. This situation drives the need for an assurance mechanism to increase trust and reduce information asymmetry. Based on these issues, this study aims to analyze the role of assurance on sustainability disclosure in enhancing the credibility of accounting information and firm value in non-financial issuers in Indonesia. The study uses a quantitative approach with panel data of non-financial issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined through purposive sampling and analyzed using fixed-effect panel data regression with robust standard errors. The results show that sustainability disclosure has a positive effect on the credibility of accounting information and firm value. Furthermore, assurance has been shown to have a positive effect and strengthen this relationship. These findings indicate that the market considers not only the extent of sustainability disclosure but also the existence of external assurance. This study confirms the role of assurance as a mechanism for increasing trust and the value relevance of sustainability information in investment decisions.
Pelatihan Implementasi Sistem Pembelajaran Digital Berbasis Kecerdasan Buatan (AI) untuk Meningkatkan Kemandirian Belajar Siswa dan Kompetensi Guru di SMA RK Deli Murni Deli Tua Rafika Sari Br Sembiring; Oktaviana Bangun; Berlin Barus; Darwin Siallagan
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp100-109

Abstract

This community service program addresses the low digital literacy of teachers and the suboptimal use of technology in learning at SMA RK Deli Murni Deli Tua. The program aims to enhance teacher competence in utilizing artificial intelligence (AI)-based learning platforms and foster student learning independence. The implementation method employed participatory training and mentoring, including material presentations on AI concepts in education, hands-on practice using AI platforms for instructional media development, and independent implementation assistance. The program involved 25 teachers and 40 students. Results showed a significant increase in teacher understanding of AI utilization (from 35% to 88% based on pre-test and post-test assessments) and the successful development of AI-assisted digital learning tools by participating teachers. Students also demonstrated improved learning independence, reflected in increased active participation and ability to access independent learning resources. This program is expected to serve as a model for digital transformation in secondary education.
Co-Authors Asfo, Nurlaila Syarfiah Bertha N Siahaan Bibella Rosyanti Kristiani Hutasoit Catra Indra Cahyadi Darwin Siallagan Dina Rosmaneliana Erni Dewi Munte Hafipah, Hafipah Harlen Silalahi Harlen Silalahi HARLEN SILALAHI Jaidup Banjarnahor Johnny Chandra Judijanto, Loso Lisda Juliana Pangaribuan Loso Judijanto Mazayatul Mufrihah B11212091 Mirsa, Putri Fadillah Hadi Mirsa, Putri Fadillah Hadi Mirsa Monang Tarigan Nur ‘Azah Oktaviana Bangun Rafika Sari Br Sembiring Rebecca Evadine REBECCA EVADINE Sariadin Siallagan Sihite, Jelita IP SILALAHI, DUMARIANI Silalahi, Harlen Simbolon, Ratna Wati Sinulingga, May Happy Stephany Br Siregar, Zulkheiri Surya Putra Sitompul, Ganda Tua Tarigan, Monang