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All Journal Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Putri Hijau Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Nasution, M. Afif Herliandi
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Pengaruh Kinerja Keuangan Leverage dan Ukuran Perusahaan Terhadap Materialitas Pada laporan Keuangan Berkelanjutan Nasution, M. Afif Herliandi
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.401

Abstract

The Influence of Financial Performance, Leverage, and Firm Size on Materiality in Sustainability Reports Abstract: This study aims to examine the influence of financial performance, leverage, and firm size on the level of materiality in corporate sustainability reports. The methodology employed is regression analysis on panel data of companies listed on the stock exchange. Data were extracted from financial statements and corporate sustainability reports for the period 2020-2022. The results of the analysis indicate that the financial performance of companies has a significant influence on the level of materiality in sustainability reports. Companies tend to be more transparent in disclosing material information when their financial performance is better. However, there is no significant influence from leverage and firm size on materiality. These findings highlight the importance of financial performance in determining the level of materiality in sustainability reports, as well as indicating that other factors such as leverage and firm size may have more limited impacts in this context.
Penguatan daya saing pemerintahan desa untuk pembangunan berkelanjutan: Studi Kasus pendampingan di Desa Manunggal Muhajir, Ahmad; Nasution, M. Afif Herliandi; Manalu, Simon Patar Rizki; Marlina
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 5 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v5i1.423

Abstract

Achieving the Sustainable Development Goals (SDGs) is a significant challenge for many villages in Indonesia, including Desa Manunggal in Labuhan Deli Subdistrict, Deli Serdang Regency. The Community Service Program (PKM) implemented by the University of Al-Azhar Medan aims to support the acceleration of SDGs achievement through assistance in managing village governance competitiveness. Desa Manunggal was chosen due to its substantial potential, although it faces challenges in optimizing these resources. The primary objective of this study is to enhance village competitiveness through improved managerial capacity and resource management based on SDG principles, involving community empowerment and strengthening village institutions.The research uses a participatory approach, involving training on village competitiveness management and direct assistance to village officials and the community. This program was carried out in three phases: preparation, training, and implementation, with collaboration between faculty members, students, and village government. The novelty of this study lies in integrating the SDGs concept into every phase of the program, prioritizing sustainable resource management through strengthening village governance and local economic empowerment, including SMEs and Village-Owned Enterprises (BUMDesa).The findings of this study show that the PKM program successfully improved the village government's capacity to manage resources and foster sustainable economic development. Active community participation in this program has had a positive impact on SDG management at the village level, improving the quality of life and strengthening transparent and participatory governance
PENINGKATAN PEMBELAJARAN BERBICARA BAHASA INGGRIS DI LINGKUNGAN MAHASISWA MELALUI ENGLISH CLUB Mutia, Maulidina; Ansela, Rasninta Devi; Nasution, M. Afif Herliandi
Jurnal Pengabdian Masyarakat Putri Hijau Vol 5 No 3 (2025): Jurnal Pengabdian Masyarakat Putri Hijau (JPMPH)
Publisher : INSTITUT KESEHATAN DELI HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36656/jpmph.v5i3.2443

Abstract

Kemampuan berbicara (speaking) dalam bahasa Inggris merupakan salah satu keterampilan utama yang sangat penting dalam menunjang daya saing mahasiswa di era global. Namun, banyak mahasiswa masih mengalami kesulitan dalam menguasai keterampilan ini, baik karena kurangnya kepercayaan diri, minimnya praktik, maupun keterbatasan metode pembelajaran yang komunikatif. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan berbicara bahasa Inggris di kalangan mahasiswa melalui pendekatan interaktif dan partisipatif. Program dilaksanakan dalam bentuk diskusi kelompok kecil, praktik percakapan, serta pemanfaatan media digital pendukung melalui English Club. Hasil kegiatan menunjukkan adanya peningkatan motivasi, partisipasi aktif, serta peningkatan kemampuan berbicara mahasiswa secara signifikan. Diharapkan program ini dapat menjadi model pengembangan keterampilan bahasa Inggris yang aplikatif dan berkelanjutan di lingkungan pendidikan tinggi.
Menelaah Determinan Organizational-Based Self-Esteem: Peran Kultur Organisasi, Need for Power, dan Kepemimpinan Partisipatif pada PNS Aceh Barat Rahmat Hidayat, Muhammad; Siregar, Muhammad Raja; Manalu, Simon Patar Rizki; Nasution, M. Afif Herliandi; Rusdi, Rusdi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 1 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i1.11818

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kultur organisasi, need for power, dan kepemimpinan partisipatif terhadap Organizational-Based Self-Esteem (OBSE) pada Pegawai Negeri Sipil (PNS) di Kabupaten Aceh Barat. Pendekatan yang digunakan adalah kuantitatif dengan metode survei dan teknik analisis regresi berganda hierarkis. Data dikumpulkan dari 182 responden melalui kuesioner terstruktur. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan terhadap OBSE, dengan kultur organisasi menjadi faktor yang paling dominan. Temuan ini menekankan pentingnya penciptaan lingkungan kerja yang mendukung, gaya kepemimpinan yang partisipatif, serta pemahaman terhadap dorongan motivasi individu dalam membentuk persepsi diri pegawai terhadap nilai dan keberartian mereka di dalam organisasi.
Pengaruh Perencanaan dan Penghindaran Pajak terhadap Nilai Perusahaan pada Perusahaan Layanan Digital Nazwar, Muh. Naufal; Ginting, Wahyudi Pialanta; Nasution, M. Afif Herliandi; Panjaitan, Tuah; Br. Ginting S, Chris Dayanti
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v4i1.6748

Abstract

Penelitian ini menganalisis pengaruh perencanaan pajak (tax planning) dan penghindaran pajak (tax avoidance) terhadap nilai perusahaan pada perusahaan layanan digital yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan menggunakan data panel dari 10 perusahaan, penelitian ini menemukan bahwa perencanaan pajak berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan penghindaran pajak berpengaruh negatif signifikan. Hasil ini menunjukkan bahwa strategi pajak yang efektif dapat meningkatkan kepercayaan investor, sementara penghindaran pajak berisiko menurunkan nilai perusahaan akibat dampak reputasi dan hukum. Temuan ini memberikan wawasan bagi perusahaan dan pembuat kebijakan untuk mengelola pajak secara bijak guna mendukung keberlanjutan nilai perusahaan.
Co-Authors Ahmad Muhajir, Ahmad Ansela, Rasninta Devi Br. Ginting S, Chris Dayanti Ginting, Wahyudi Pialanta Manalu, Simon Patar Rizki Marlina Muhammad Raja Siregar Mutia, Maulidina Nazwar, Muh. Naufal Panjaitan, Tuah Rahmat Hidayat, Muhammad Rusdi Rusdi