Garuda - Garba Rujukan Digital

PENGELOLAAN KEUANGAN DESA BERBASIS AKUNTABILITAS UNTUK PEMBERDAYAAN EKONOMI LOKAL Riduan Siagian; Parlaban Karo-Karo; Banpen Syahputra
Nusantara Hasana Journal Vol. 5 No. 3 (2025): Nusantara Hasana Journal, August 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i3.1996

This program aims to strengthen village financial management based on accountability to ensure that village expenditures are more targeted and have a tangible impact on local economic empowerment (village MSMEs, Village-Owned Enterprises/BUMDes, farmer/fisher groups, and productive households). The activities are carried out through mapping the processes and risks of financial management (planning–budgeting–implementation–administration–reporting), developing Standard Operating Procedures (SOPs) and accountability checklists, enhancing public information transparency, and providing assistance in designing measurable local economic program packages (output–outcome indicators). The main outputs include SOPs, role matrices, document control instruments, realization dashboards and local economic indicators, as well as an action plan for village economic empowerment.

GLOBAL SUPPLY CHAIN RISK IMPACT MEASUREMENT SYSTEM ON FINANCIAL PERFORMANCE Riduan Siagian; Jumadiah Wardati; Nana Soraya
Mount Hope Economic Global Journal Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i3.1022

This study aims to develop and test an impact measurement system that integrates global supply chain risks with a company's financial performance. Supply chain risk—originating from both internal and external factors—can cause operational disruptions such as process failures and shipping delays, increase operational costs, and disturb cash flows, thereby affecting financial performance indicators. Specifically, the research examines the effects of operational risk, financial risk, geopolitical risk, and environmental risk on financial performance measures including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER). The methodology applies a quantitative approach using Structural Equation Modeling (SEM) with AMOS, along with scenario analysis and what-if simulation to assess the impact of specific disruptions—for example, a 20% increase in logistics costs or critical shipment delays. The findings indicate that financial risk and operational risk are the dominant factors exerting significant negative effects on financial performance: financial risk notably reduces ROA and ROE, while operational risk affects NPM through increased costs and margin compression. Geopolitical and environmental risks, although showing more moderate effects, still influence overall operational stability and financial performance. The study provides managerial implications, including supplier diversification, implementation of Supply Chain Finance (SCF), adoption of real-time monitoring technologies (eg, IoT and predictive analytics), and formulation of contingency plans and risk-specific mitigation strategies.

PENINGKATAN KAPASITAS KEPEMIMPINAN TATA KELOLA KELURAHAN MELALUI PELATIHAN MANAJEMEN SUMBER DAYA MANUSIA (MSDM) Riduan Siagian; Adrian K. Tarigan; Josua Tahan Jaya Sitorus
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 2 (2025): Pengembangan Komunikasi Visual dan Komunikasi Digital
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i2.1030

This Community Service Program (PKM) activity aims to improve leadership capacity in village governance through Human Resource Management (HRM) training. Partners' problems generally include non-competency-based task allocation, ineffective cross-functional coordination, weak discipline and performance standards, and minimal feedback and coaching mechanisms. The program is implemented through needs assessments, core training (public service leadership, communication, division of labor, simple KPIs, coaching), preparation of HRM governance tools (job desks, coordination SOPs, competency matrices, performance evaluation formats), and implementation assistance. Results show an increase in participants' understanding and managerial skills, the preparation of HRM governance documents for villages, and the existence of follow-up plans for improving service performance.

PENINGKATAN EFISIENSI PROSES ADMINISTRASI DESA MELALUI IMPLEMENTASI SISTEM MANAJEMEN DOKUMEN TERINTEGRASI Riduan Siagian; Jumadiah Wardati; Nana Soraya
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 2 (2025): Pengembangan Komunikasi Visual dan Komunikasi Digital
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i2.1031

This Community Service activity aims to improve the efficiency of village administration processes through the implementation of an integrated Document Management System (DMS). The main problems faced by partners include long file searches, document duplication, non-standard storage, the risk of archive loss/damage, and undocumented disposition flows. The implemented solutions include process mapping, the development of archiving SOPs, the establishment of document classification structures, the digitization of priority documents, and training on DMS use and access governance. The results of the activity showed improvements in document retrieval times, archive tidiness, and document traceability, along with increased capacity of village officials in standardized document management.

PENGUKURAN JEJAK KARBON DAN INSENTIF FINANSIAL DALAM RANTAI PASOKAN EMPIRIS Riduan Siagian; Adrian K. Tarigan; Josua Tahan Jaya Sitorus
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 2 (2025): Pengembangan Komunikasi Visual dan Komunikasi Digital
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i2.1042

This study empirically examines carbon footprint measurement within supply chain management and the role of financial incentives in driving emission reductions. Since supply chains may contribute up to 90% of a company’s emissions and indirect emissions (Scope 3) can be as much as 26 times higher than operational emissions, the study highlights key challenges including incomplete supplier emission data, variability in measurement methodologies, and adoption barriers for enabling technologies. It also analyzes the effectiveness of sustainable funding models—such as Sustainable Supply Chain Finance (SSCF), sustainability-linked loans (SLL), and green bonds—as well as internal incentive mechanisms cost-sharing (CS) and preferential financing (PF). The findings indicate that well-designed financial incentives can increase the likelihood that suppliers reduce emissions by up to 52%. The study further proposes the use of innovative technologies, including blockchain and the Internet of Things (IoT), to improve the accuracy, transparency, and real-time verification of emissions data. Overall, the research concludes that integrating robust measurement systems with performance-based incentives is a crucial strategy for companies to enhance emissions management and supply chain sustainability.

PEMBELAJARAN MESIN UNTUK OPTIMASI ALOKASI MODAL DAN PROYEK DI INDUSTRI Riduan Siagian; Adrian K. Tarigan; Rudi Lingga
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 1 (2025): Desain Komunikasi Visual
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i1.1043

This study investigates the application of machine learning for optimizing capital allocation and project management in the industrial sector under financial market complexity and macroeconomic uncertainty. The research aims to explore machine learning algorithms, analyze their effectiveness in improving investment decision efficiency and risk mitigation, integrate real-time risk-based allocation approaches, and compare the proposed methods with traditional frameworks such as the mean-variance model (MVO). The methodology combines literature review, case studies, and numerical simulations using historical data from 2017 to 2022. The framework consists of volatility forecasting using LSTM, differentiable risk budgeting for adaptive target-risk adjustment, and deep reinforcement learning (DDPG-TiDE) to optimize asset allocation policies within a Markov Decision Process (MDP). Model performance is evaluated using Sharpe ratio, maximum drawdown, and portfolio turnover efficiency, while interpretability is validated using SHAP. Simulation results show a 23–55% improvement in Sharpe ratio compared to traditional risk parity strategies and a 41% reduction in maximum drawdown during volatile market periods. The study also demonstrates that SHAP enhances transparency by identifying key drivers such as market volatility, credit spread, and the yield curve. The findings conclude that machine learning can be a game changer for improving efficiency, real-time risk mitigation, and adaptive decision-making, while highlighting challenges related to data quality, model complexity, AI governance, and integration with legacy systems.

PENERAPAN SISTEM PENILAIAN KINERJA BERBASIS KOMPETENSI UNTUK PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Riduan Siagian; Adrian K. Tarigan; Rudi Lingga
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 1 (2025): Desain Komunikasi Visual
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i1.1044

This Community Service Program (PKM) activity aims to help MSMEs implement a competency-based performance assessment system to ensure clearer division of labor, increased productivity, and more consistent service/product quality. Partners' issues include the lack of written work standards, subjective employee assessments, unclear targets, and difficulty in determining training needs. The program is implemented through needs assessments, the development of a simple MSME competency dictionary, the creation of assessment tools (competency forms and operational KPIs), assessment implementation training, and trial assistance for a specific period. The output is a performance assessment system package (competency + KPI) ready for use by MSMEs, complete with assessment SOPs, sample forms, and competency development plans.

ANALISIS PERILAKU PEMBELIAN IMPULSIF DALAM KONTEKS LIVE COMMERCE DI PLATFORM SHOPEE Riduan Siagian; Jumadiah Wardati; Monang Tumangger
Jurnal Industri Kreatif dan Inovatif Vol. 2 No. 2 (2024): Desain Grafis dan Media Interaktif
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v2i2.1045

This study examines impulsive buying behavior in the context of live commerce on the Shopee platform, in line with the rapid growth of live commerce in Indonesia. Using a mixed-methods sequential explanatory design, the research integrates a quantitative phase (online survey), a qualitative phase (in-depth interviews and netnography), and stimulus effectiveness testing through A/B testing. The conceptual framework is developed based on the Stimulus–Organism–Response (S-O-R) model with modifications that incorporate social interaction as part of the stimulus and leads to impulsive responses. The findings indicate that live commerce features—such as social interaction features, scarcity cues, entertainment value, and ease of purchase—affect consumers’ psychological states, particularly emotional arousal and FOMO (Fear of Missing Out), which in turn drive impulsive buying. Moreover, social influence and cognitive engagement function as critical moderators that strengthen the relationship between live commerce stimuli and impulsive buying tendencies. Qualitative insights, netnography, transaction data analysis, and eye-tracking results reveal a temporal mechanism of impulsive buying across activation–amplification–action stages, including a predictable “impulse window” within live sessions. The study also highlights post-purchase outcomes, such as regret and the need for self-control, providing both theoretical contributions and practical recommendations for merchants, the platform, and consumers.

HUBUNGAN BUDAYA ORGANISASI DAN RESISTENSI PERUBAHAN DALAM TRANSFORMASI DIGITAL Riduan Siagian; Parlaban Karo-Karo; Banpensyahputra
Jurnal Industri Kreatif dan Inovatif Vol. 3 No. 1 (2025): Desain Komunikasi Visual
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v3i1.1046

Digital transformation has become essential for manufacturing companies to improve operational efficiency, innovation, and competitiveness, yet its implementation is frequently hindered by employee resistance rooted in cultural factors. This study aims to identify and analyze the relationship between organizational culture and resistance to change in the context of digital transformation, including resistance mechanisms such as competence anxiety, status loss, information overload, and fear of losing autonomy. The research employs a qualitative descriptive approach with a case study design in manufacturing firms undergoing digital transformation. Data were collected through in-depth interviews, questionnaires, and documentation/archival studies, and were analyzed using triangulation that integrates qualitative and quantitative findings. The results indicate a significant relationship between an adaptive and innovative organizational culture and a low level of resistance. Companies with a culture that supports innovation demonstrate higher technology adoption and better readiness, whereas hierarchical and rigid cultures tend to create uncertainty and resistance. The findings also highlight the critical roles of transparent communication and active leadership, supported by training and early employee involvement, as key strategies to reduce resistance. The study implies that organizations must manage and reshape their culture to create a more supportive work environment for adopting new technologies and to accelerate successful digital transformation.

PENERAPAN SISTEM PENGENDALIAN INTERNAL UNTUK TRANSPARANSI DAN AKUNTABILITAS KEUANGAN KELURAHAN Riduan Siagian; Jumadiah Wardati; Monang Tumangger
Jurnal Industri Kreatif dan Inovatif Vol. 2 No. 2 (2024): Desain Grafis dan Media Interaktif
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/visisakti.v2i2.1055

This article discusses the implementation of an Internal Control System (SPI) to improve transparency and financial accountability in village/urban-ward administration (kelurahan) in Indonesia. Without adequate controls, financial management may lead to risks such as incorrect record-keeping, unauthorized expenditures, incomplete transaction evidence, duplicate payments, delayed reporting, and low public transparency. The research aims to implement SPI by developing standard operating procedures (SOP) and key controls, mapping financial processes and risk points, providing simple administrative templates, training kelurahan staff, and establishing monitoring and reporting mechanisms (including a concise dashboard). The SPI framework follows common practices (e.g., COSO) adapted to the kelurahan context, covering control environment, risk assessment, control activities (authorization, segregation of duties, document controls, reconciliation, and access restrictions), information and communication, and monitoring. The expected outputs include SPI policy documents, administrative templates (transaction registers, evidence checklists, minutes/record forms, reconciliation formats, and asset logs), as well as a dashboard for realization and document compliance. The findings indicate that implementing SPI can significantly improve financial compliance and accountability, though several challenges still need to be addressed to ensure the system’s sustainability.

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