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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) West Science Interdisciplinary Studies West Science Interdisciplinary Studies Pengabdian Pendidikan Indonesia (PPI)
Siregar, Nurganda
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Edukasi Peningkatan Pendapatan Usaha Jamur Tiram dengan Mengedepankan Aspek Regulasi Hukum Gusmarani, Rica; Harahap, Ahmad Rizki; Ernita, Ernita; Siregar, Nurganda; Manik, Yessi Kurnia Arjani; Nasution, Fahman Urdawi
Pengabdian Pendidikan Indonesia Vol. 2 No. 03 (2024): Artikel Riset Periode Desember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ppi.v2i03.5473

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran para pelaku usaha jamur tiram mengenai pentingnya aspek regulasi hukum, manajerial, dan pengelolaan keuangan dalam usaha mereka. Para pelaku usaha jamur tiram sering kali menghadapi kendala terkait legalitas usaha, perizinan, serta pengelolaan keuangan dan manajerial yang belum optimal. Untuk itu, kegiatan ini memberikan edukasi mengenai prosedur perizinan usaha, hak dan kewajiban pelaku usaha, serta strategi pengelolaan usaha yang efisien, termasuk pengelolaan operasional dan pencatatan keuangan yang baik. Tim pengabdian terdiri dari dosen dengan keahlian di bidang hukum, ekonomi, manajerial, dan akuntansi yang memberikan pelatihan dan wawasan praktis kepada para pelaku usaha. Hasil yang dicapai menunjukkan peningkatan kesadaran pelaku usaha terkait pentingnya legalitas usaha, serta pemahaman yang lebih baik mengenai regulasi yang berlaku, pengelolaan keuangan yang efektif, dan strategi manajerial yang efisien. Dengan demikian, diharapkan para pelaku usaha jamur tiram dapat meningkatkan efisiensi operasional, memperluas pasar, dan pada akhirnya meningkatkan pendapatan usaha mereka. Kegiatan ini juga memberikan peluang bagi pelaku usaha untuk memperoleh akses lebih mudah terhadap berbagai fasilitas pendukung usaha, seperti bantuan pemerintah dan pembiayaan.
Edukasi Peningkatan Pendapatan Usaha Jamur Tiram dengan Mengedepankan Aspek Regulasi Hukum Gusmarani, Rica; Harahap, Ahmad Rizki; Ernita, Ernita; Siregar, Nurganda; Manik, Yessi Kurnia Arjani; Nasution, Fahman Urdawi
Pengabdian Pendidikan Indonesia Vol. 2 No. 03 (2024): Artikel Periode Desember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ppi.v2i03.5473

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran para pelaku usaha jamur tiram mengenai pentingnya aspek regulasi hukum, manajerial, dan pengelolaan keuangan dalam usaha mereka. Para pelaku usaha jamur tiram sering kali menghadapi kendala terkait legalitas usaha, perizinan, serta pengelolaan keuangan dan manajerial yang belum optimal. Untuk itu, kegiatan ini memberikan edukasi mengenai prosedur perizinan usaha, hak dan kewajiban pelaku usaha, serta strategi pengelolaan usaha yang efisien, termasuk pengelolaan operasional dan pencatatan keuangan yang baik. Tim pengabdian terdiri dari dosen dengan keahlian di bidang hukum, ekonomi, manajerial, dan akuntansi yang memberikan pelatihan dan wawasan praktis kepada para pelaku usaha. Hasil yang dicapai menunjukkan peningkatan kesadaran pelaku usaha terkait pentingnya legalitas usaha, serta pemahaman yang lebih baik mengenai regulasi yang berlaku, pengelolaan keuangan yang efektif, dan strategi manajerial yang efisien. Dengan demikian, diharapkan para pelaku usaha jamur tiram dapat meningkatkan efisiensi operasional, memperluas pasar, dan pada akhirnya meningkatkan pendapatan usaha mereka. Kegiatan ini juga memberikan peluang bagi pelaku usaha untuk memperoleh akses lebih mudah terhadap berbagai fasilitas pendukung usaha, seperti bantuan pemerintah dan pembiayaan.
Greenwashing vs Transparency: A Bibliometric Perspective Judijanto, Loso; Siregar, Nurganda; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 05 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i05.1912

Abstract

Greenwashing and transparency have emerged as two competing yet interconnected paradigms in the discourse on corporate sustainability. While greenwashing represents the manipulation or exaggeration of environmental performance, transparency reflects a firm’s commitment to honest, verifiable disclosure. This study employs a bibliometric analysis using VOSviewer to map the intellectual structure, thematic evolution, and collaborative patterns in the academic literature related to these two concepts. Based on a curated dataset from the Scopus database covering publications from 2000 to 2024, the analysis applies co-authorship, citation, co-word, and country collaboration techniques to uncover key contributors, emerging topics, and research gaps.  Findings reveal that greenwashing remains a dominant theme, deeply embedded in literature on ESG, accountability, and sustainability reporting, while transparency is increasingly linked to digital technologies and financial instruments aimed at ensuring reporting credibility. Thematic clusters show evolving interest in areas such as green finance, blockchain, and supply chain transparency. Author and institutional networks reflect growing international collaboration, though notable disparities exist in geographic representation. This study contributes to a clearer understanding of the academic field and provides a foundation for future interdisciplinary research aimed at combating greenwashing and promoting transparent corporate sustainability practices.
Greenwashing vs Transparency: A Bibliometric Perspective Judijanto, Loso; Siregar, Nurganda; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 05 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i05.1912

Abstract

Greenwashing and transparency have emerged as two competing yet interconnected paradigms in the discourse on corporate sustainability. While greenwashing represents the manipulation or exaggeration of environmental performance, transparency reflects a firm’s commitment to honest, verifiable disclosure. This study employs a bibliometric analysis using VOSviewer to map the intellectual structure, thematic evolution, and collaborative patterns in the academic literature related to these two concepts. Based on a curated dataset from the Scopus database covering publications from 2000 to 2024, the analysis applies co-authorship, citation, co-word, and country collaboration techniques to uncover key contributors, emerging topics, and research gaps.  Findings reveal that greenwashing remains a dominant theme, deeply embedded in literature on ESG, accountability, and sustainability reporting, while transparency is increasingly linked to digital technologies and financial instruments aimed at ensuring reporting credibility. Thematic clusters show evolving interest in areas such as green finance, blockchain, and supply chain transparency. Author and institutional networks reflect growing international collaboration, though notable disparities exist in geographic representation. This study contributes to a clearer understanding of the academic field and provides a foundation for future interdisciplinary research aimed at combating greenwashing and promoting transparent corporate sustainability practices.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE, LEVERAGE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN  (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020- 2022) Arisandy Aruan, Deasy; Chaterina, Chaterina; Laia, Disi; Wijaya, Carles; Siregar, Nurganda
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z058yg16

Abstract

Kinerja keuangan menurun tentu mendorong entitas melakukan pinjaman berupa hutang tinggi kepada pihak ketiga. Tujuan meriset ini ialah menguji Analisis Pengaruh Corporate Social Responsibility (CSR) Disclosure,Leverage, Struktur Modal dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (STudi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2020-2022). Riset ini menggunakan penelitian kuantitatif dan teknik sampel metode purposive sampling. Populasi riset ini sebanyak 83 Perusahaan Properti dan Real Estate terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel risetnya berjumlah 11 perusahaan. Modelnya regresi linear berganda. Hasilnya ialah CSR Disclosure, Leverage, Struktur Modal tidak berpengaruh Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Property dan Real Estate Terdaftar Di BEI Tahun 2020-2022). Ukuran Perusahaan berpengaruh Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Property dan Real Estate Terdaftar Di BEI Tahun 2020-2022). CSR Disclosure, Leverage, Struktur Modal dan Ukuran Perusahaan berpengaruh Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Property dan Real Estate Terdaftar Di BEI Tahun 2020-2022).
THE INFLUENCE OF CEO CHARACTERISTICS ON COMPANY PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Arif Nasution, Abdillah; Nurina, Lia; Suwarni, Wa Ode; Purnamasari, Eva; Siregar, Nurganda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14349

Abstract

ABSTRACT This research is quantitative research with an exploratory approach. The data used in this research is secondary data that researchers obtained from the Indonesian Stock Exchange. The data collected comes from manufacturing companies on the Stock Exchange. The collected data was analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the CEO Charactirstic variable can have a positive relationship and a significant influence on Company Performance and the Institutional Ownership variable can moderate the influence of the Company Performance variable on Company Performance. This is because the P-Values value of the CEO Characteristic variable can have a positive relationship towards Company Performance which is below the 0.05 significance level, namely 0.004, and the P-Values value of the Institutional Ownership moderating variable can strengthen the influence of the CEO Characteristic variable on Company Performance, which is below 0.05, namely 0,000. This is because the CEO has an important role in expanding networks, being a negotiator, issuing policies, and so on which can improve employees which ultimately can influence employee performance. Apart from that, Institutional Ownership can give the CEO freedom in determining policies and so on. Thus, the first and second hypotheses in this study can be accepted. Keywords: Ceo Characteristics, Company Performance , Institutional Ownership
Co-Authors Arif Nasution, Abdillah Arini, Rani Eka Arisandy Aruan, Deasy Chaterina, Chaterina ernita, ernita Gusmarani, Rica Harahap, Ahmad Rizki Judijanto, Loso Laia, Disi Nasution, Fahman Urdawi Nurina, Lia Purnamasari, Eva Suwarni, Wa Ode Wijaya, Carles Yessi Kurnia Arjani Manik