Garuda - Garba Rujukan Digital

PENGARUH PENERAPAN GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE ACCOUNTING SEBAGAI VARIABEL MODERATING Afrida, Fenny; Setyorini, Dian
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.617

Pada saat ini kita dihadapkan pada era industrialisasi yang mana banyak perusahaan yang dihadapkan dengan persaingan baik dalam skala nasional maupun internasional. Hal itu membuat pertumbuhan ekonomi berlangsung sangat pesat. Untuk menanggulangi kegiatan bisnis terhadap isu lingkungan adalah dengan menerapkan green accounting. Selain itu, perusahaan juga diharuskan untuk menciptakan konsep inovasi yang menghasilkan produk, proses, ataupun teknologi baru yang ramah lingkungan disebut dengan green innovation. Penelitian ini dilakukan bertujuan untuk melihat peranan dan kontribusi perusahaan di Sektor Pertambangan dalam menerapkan green accounting dan green innovation dalam meningkatkan kinerja keuangan perusahaan dengan sustainable development sebagai variabel moderating. Peneltian ini dilakukan di perusahaan sektor pertambangan yang terdaftar di BEI dengan kurun waktu 2021-2023. Model analisis data yang digunakan yaitu dengan menggunakan Structural Equation Model (SEM). Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI dalam kurun waktu 2021-2023, dan teknik yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa green accounting dan green innovation berpengaruh terhadap kinerja keuangan, sedangkan sustainable development tidak mampu memoderasi pengaruh antara green accounting dan green innovation terhadap kinerja keuangan. Kata kunci: Akuntansi Hijau, Inovasi Hijau, Kinerja Keuangan, Pembangunan Berkelanjutan

PERAN KARANG TARUNA DALAM PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA LAU LEBAH KECAMATAN GUNUNG STEMBER KABUPATEN DAIRI Simbolon, Deliyanti; Afrida, Fenny; Nasution, Lisa Elianti; Setyorini, Dian
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.421

This community service is focused on a workshop on the role of youth organizations in community development and empowerment in Lau Lebah Village, Gunung Sitember District, Dairi Regency. The determination of this workshop was motivated by the lack of involvement and participation of youth organizations in village progress. In an effort to increase village progress through the role of youth organizations, activities are needed that encourage increased involvement of youth organizations to create something new, whether in the form of ideas or real work. One of the activities held in Lau Lebah Village, Gunung Sitember District, Dairi Regency was holding a workshop on the role of youth organizations. Procurement of this workshop activity also shows that the Village aims to create youth youth activities in Village development with ADD provided by the village. The output target that will be produced from this PKM is in the form of knowledge transfer regarding the role of youth organizations in village development which is implemented in Lau Bee village. Apart from that, it is also hoped that this PKM activity will be able to develop the development of Lau Lebah Village towards future progress. The method of implementing the activity is pre-implementation, observation and interviews by the team, implementation of the activity, post-implementation after the socialization event is carried out. The result of this activity is an increase in the role of youth organizations in development and empowerment. From the workshop activities, youth organizations and village officials realized the important role of youth organizations in improving organizational management to increase village progress

Digital Business Opportunities in the 5.0 Era: Preparing Dayah Darul Hikmah Students Who Are Ready to be Entrepreneurs Elianti Nasution, Lisa; Rezeki, Sri; Setyorini, Dian; Hamat, Zahri; Haris Riyaldi, Muhammad; Sari, Nurma; Hidayat, Firdan; Martin Sitepu, Panglima
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.333

The transformation towards the Society 5.0 era requires the younger generation to have adaptive skills to digital technology, including in the field of entrepreneurship. However, students in religious education institutions such as dayah still face limited access to information and training related to digital business opportunities. This community service activity was held at Dayah Darul Hikmah, Baitussalam District, Aceh Besar, on Friday, February 14, 2025, and was attended by 50 students. The purpose of this activity is to increase digital literacy and foster the spirit of entrepreneurship among students through interactive training. The implementation method includes interactive lectures, group discussions, and simple digital business practice workshops. The results of the activity showed that participants experienced an increased understanding of digital business concepts and were able to develop business ideas that were contextual with the surrounding environment. The positive response from the participants and the dayah showed that this activity succeeded in raising awareness of the importance of digital literacy and entrepreneurship. The follow-up plan includes an ongoing mentoring program, the preparation of learning modules, collaboration with strategic partners, and periodic evaluations of participants' development.

Compulsive Sexual Behavior as a Maladaptive Coping Mechanism in Bipolar Affective Disorder: A Case Report Shafly, Moch Syafirul Nur; Ahadiah, Hayyunah Rohmatul; Syadza, Lailatus; Algristian, Hafid; Setyorini, Dian
Sinergi International Journal of Psychology Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/psychology.v3i3.785

Compulsive Sexual Behavior (CSB) is increasingly acknowledged as a comorbid feature in individuals with Bipolar Affective Disorder (BAD), particularly during manic episodes. It often presents as a maladaptive coping mechanism for affective instability and unresolved trauma. This case report describes a 31-year-old male diagnosed with BAD and exhibiting chronic compulsive pornography use, social withdrawal, and dependent personality traits. The patient’s compulsive behavior persisted beyond mood episodes and was characterized by a persistent inability to control sexual urges, leading to distress and impaired daily functioning. Developmental history revealed early exposure to family conflict, emotional neglect, and an overdependent relationship with his mother, which contributed to insecure attachment and limited autonomy. The patient used pornography as an emotional escape, particularly during episodes of anxiety, loneliness, or boredom. Psychiatric evaluation confirmed comorbidity with Compulsive Sexual Behavior Disorder (CSBD) based on ICD-11 criteria. Therapeutic intervention included Cognitive Behavioral Therapy (CBT) tailored to address compulsive behavior, emotion regulation deficits, and trauma-related triggers. The patient responded favorably to structured psychoeducation and behavioral strategies, although long-term outcomes remain uncertain due to limited follow-up. This case underscores the complex interplay between CSB and BAD, with implications for diagnosis, treatment planning, and long-term management. It highlights the importance of early recognition of CSB symptoms, the role of trauma-informed care, and the need for integrative therapeutic approaches in patients with dual diagnoses. Clinicians are encouraged to assess compulsive behaviors beyond the scope of mood symptoms and address them as independent therapeutic targets to enhance functional recovery.

The Influence of Word of Mouth, Product Completeness and Product Attractiveness on Fertilizer Purchase Decisions at Growmart (Cab. Usaha Tani) Sinaga, Hommy Dorthy Ellyany; Setyorini, Dian; Januari, Amanda Putri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4578

This study aims to analyze the influence of word of mouth, product completeness, and product appeal on fertilizer purchasing decisions at Growmart (Agricultural Business Branch) located on Jl. Jenderal Sudirman, Bagan Batu, South Labuhanbatu, Riau. The background of this study is based on the tight business competition in the agricultural sector and the low volume of fertilizer sales at Growmart, which is suspected to be influenced by the less than optimal marketing strategy and the mismatch of stock with consumer needs. This study uses a quantitative approach with a survey method through a questionnaire distributed to 292 respondents, determined by the Slovin formula from a population of 1,076 people. The sampling technique uses the random sampling method. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (Adjusted R²). The results of the study showed that partially and simultaneously, the variables word of mouth, product completeness, and product appeal have a significant effect on fertilizer purchasing decisions at Growmart. Word of mouth has a positive influence because it provides information that is trusted by consumers. Completeness of the product encourages consumers to buy in one place practically. While the appeal of the product increases interest through attractive visuals, packaging, and presentation

Decoding Consumer Choice: An Economic Analysis of Product Availability and Brand Awareness at PT Kurniaputra Mandiri Situmorang, Irvan Rolyesh; Angkasa, Jesselyn; Setyorini, Dian
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7724

In today’s highly competitive market, companies are increasingly focused on building a strong, customer-centric organizational culture while emphasizing social responsibility and sustainability. Despite these efforts, modern business management still faces challenges such as insufficient employee competencies, complex risk management, and the ongoing struggle to balance short-term performance with long-term strategic goals. This study aims to examine the effect of product availability and brand awareness on consumer purchase decisions at PT KurniaPutra Mandiri. A quantitative research approach was employed, involving a population of 129 consumers who purchased Honda motorcycles more than once in 2023. Based on the Slovin formula, a sample of 98 respondents was selected using an accidental sampling technique. The results indicate that product availability has a significant positive effect on purchase decisions. Similarly, brand awareness also positively and significantly influences purchase decisions. Furthermore, the study confirms that both product availability and brand awareness simultaneously have a significant impact on consumer purchase decisions at PT KurniaPutra Mandiri.

PENGARUH IKLAN MEDIA SOSIAL TERHADAP MINAT PEMBELIAN DENGAN VARIABEL INTERVERNING PERSEPSI KONSUMEN PADA OBJEK PRODUK BEAUTY & SKIN CARE EMINA PLATFORM E-COMMERCE Alvi, Alvi; Meta, Williya; Setyorini, Dian
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4148

Abstract: The trend of online shopping in Indonesia shows significant growth potential, with beauty products accounting for one of the largest proportions of transactions. The second-largest group of online buyers consists of adolescents aged 18 to 25, aligning with the target market of EMINA products, which are specifically aimed at young consumers. This study aims to analyze the influence of advertising on consumer purchase intention of EMINA beauty & skin care products on e-commerce platforms, with consumer perception serving as an intervening variable. The sampling technique used in this study is snowball sampling, involving 66 female respondents aged 18 to 25 in the city of Pekanbaru. The research applies a quantitative method using multiple linear regression analysis processed through Smart PLS version 4.0. The results of the study show that: (1) Social media advertising has a positive and significant influence on consumer perception by 46.5%, with the remaining 53.5% influenced by other factors; (2) Advertising has a positive and significant influence on purchase intention by 88.2%, with 11.8% influenced by other factors; (3) Consumer perception has a positive and significant influence on purchase intention by 50%, with the remaining 50% influenced by other factors; and (4) The influence of social media advertising on purchase intention is direct, and consumer perception does not serve as a mediating variable in the case of EMINA Beauty & Skin Care products on e-commerce platforms.Keyword: Emina, Social Media Advertising, Purchase Intention, Consumer Perception.Abstrak: Trend belanja online di Indonesia memiliki potensi pertumbuhan besar, salah satu proporsi transaksi terbesar ialah produk kecantikan, jumlah pembeli transaksi online terbesar kedua kategori remaja (usia 18 s.d 25 tahun) hal ini sejalan dengan target konsumen produk EMINA untuk anak remaja. Pada penelitian ini bertujuan untuk melakukan analisis pengaruh advertising terhadap minat beli konsumen pada produk EMINA beauty & skin care di platform e-commerce melalui persepsi konsumen sebagai variable interverning. Metode pengambilan sample penelitian menggunakan tekhnik Snowball sampling pada 66 orang responden wanita usia 18 s.d 25 tahun kota pekanbaru. Metode penelitian ini menggunakan analisis kuantitatif regresi linier berganda menggunakan alat pengelohan Smart PLS versi 4.0. Hasil penelitian menunjukkan bahwa 1). Iklan Media Sosial berpengaruh positif dan signifikan terhadap Persepsi Konsumen sebesar 46,5% dan sisanya dipengaruhi oleh faktor lain, 2) Advertising Berpengaruh positif dan signifikan terhadap Minat Pembelian sebesar 88,2% dan sisa 11,8% dipengaruhi oleh faktor lainnya dan, 3) Persepsi Konsumen berpengaruh positif dan signifikan terhadap Minat Pembelian sebesar 50% dan sisanya 50% dipengaruhi oleh faktor lain . 4.Pengaruh Iklan Media Sosial terhadap berpengaruh terhadap Minat Pembelian dan variable Perspsi Konsumen bukan sebagai Mediasi produk Emina Beauty & Skin Care di platfor e- commerce.Kata kunci: Emina, Iklan Media Sosial, Minat Pembelian, Persepsi Konsumen

Strategi Pemasaran Melalui Media Sosial dalam Meningkatkan Daya Beli Pelanggan pada Platform E-commerce di Kota Medan Setyorini, Dian
Jurnal Penelitian Inovatif Vol 4 No 1 (2024): JUPIN Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.266

Media sosial adalah media yang menawarkan berjuta kesempatan kepada para penjual dan pembeli untuk berinteraksi dalam dunia perdagangan. Semakin canggihnya dunia maya yang menawarkan berbagai fitur diharapkan dapat membantu para pedagang dalam menjalankan dagangannya sesuai dengan yang diinginkan akan tetapi harus memiliki ketentuan. Penelitian ini bertujuan untuk mengetahui bagaimana Langkah strategi penjualan serta pemasaran melalui media sosial dalam meningkatkan daya beli dan kepuasan konsumen. Metode penelitian yang digunakan dalam hal ini adalah metode deskriptif kualitatif yaitu dengan pengumpulan data meliputi wawancara, observasi, dan dokumentasi. Berdasarkan hasil yang diperoleh bahwa strategi pemasaran melalui media sosial mampu meningkatkan penjualan bagi pedagang dan memudahkan transaksi bagi pembeli serta meningkatnya pertumbuhan ekonomi melalui UMKM.

PEMAHAMAN, KEPEDULIAN DAN AUDIT LINGKUNGAN TERHADAP GREEN ECONOMY DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL INTERVENING DI UMKM KAB. DAIRI. Simbolon, Deliyanti; Setyorini, Dian
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4861

Abstract: Green economy is a concept of economic behavior that considers economic growth along with the concept of preventing damage to the natural environment and the decline in the quality of the communal environment. To protect the environment, it is necessary to implement green accounting so that poor environmental conditions can be prevented and its sustainability maintained. Researchers see that MSMEs still do not preserve the environment in their business practices. This is due to public ignorance in managing food waste. The more MSMEs there are, the more waste that pollutes the environment, this is due to a lack of understanding, concern, and the absence of environmental audits. This study aims to examine the influence of understanding, concern, and environmental audits on MSMEs in Dairi Regency in implementing a green economy through green accounting. The method is descriptive quantitative. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. Data sources are primary and secondary data. Primary data was obtained from the results of distributing questionnaires to MSMEs in Dairi Regency, and secondary data was obtained from data and literature related to the problems discussed. This study concludes that understanding, concern, and environmental audits influence the green economy and green accounting, and green accounting mediates understanding, concern, and environmental audits towards the green economy.Keyword: Understanding, Concern, Environmental Audit, Green Economy, Green AccountingAbstrak: Green economy sebuah konsep perilaku ekonomi yang memperhatikan pertumbuhan ekonomi bersamaan dengan konsep pencegahan kerusakan lingkungan alam dan menurunnya kualitas lingkungan komunal. Untuk menjaga lingkungan maka perlu diterapkan green accounting agar kondisi lingkungan yang buruk dapat dicegah dan tetap terjaga kelestariannya. Peneliti melihat bahwa pelaku UMKM masih kurang melestarikan lingkungan dalam praktik usahanya hal itu karena ketidaktahuan masyarakat dalam pengelolaan limbah sisa makanan tersebut. semakin banyak UMKM maka diikuti limbah yang mencemari lingkungan semakin banyak, hal ini karena ketidakpahaman, kepedulian dan tidak adanya audit lingkungan. penelitian untuk melihat pengaruh pemahaman, kepedulian dan audit lingkungan pada UMKM Kab Dairi dalam penerapan green economy melalui green accounting. Metode deskriptif kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diperoleh dalam bentuk angka atau bilangan. Sumber data berupa data primer dan sekunder. Data primer diperoleh dari hasil penyebaran kuesioner ke UMKM Kab Dairi. dan data sekunder diperoleh dari data-data dan literatur yang berkenaan dengan permasalahan yang dibahas. Penelitian ini menyimpulkan bahwa pemahaman, kepedulian dan audit lingkungan berpengaruh terhadap green economy dan green accounting dan green accounting memediasi pemahaman, kepedelian dan audit lingkungan terhadap green economyKata kunci: Pemahaman, Kepedulian, Audit Lingkungan, Green Economy, Green Accounting

TRANFORMASI DIGITAL: PERAN MEDIA SOSIAL DAN DIGITAL MARKETING DALAM MENINGKATKAN VISIBILITAS DAN DAYASAING UMKM KOTA BINJAI Setyorini, Dian; Simbolon, Deliyanti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4854

Abstract: This research is a type of quantitative research. Further research is needed to understand the local context in Binjai City, which is the main focus of this research. urgent because of its relationship with Gross Regional Domestic Product (GRDP) which is the total value of goods and services produced by a region in a certain period, and the poverty line profile in Binjai City has increased allegedly due to the decline in the number of MSMEs in Binjai City because the largest contributor to GRDP is from the trade sector. The purpose of this research is expected to be a reference for Binjai City regarding the problems faced by MSMEs in Binjai City related to visibility and competitiveness in terms of digital transformation so that later it will be more focused which causes a decrease in the number of MSMEs. The strategic method used in this research is to collect data, interviews, observations and analyze data using the AMOS (Analysis of Moment Structures) method. The population of this research is MSMEs in Binjai City. The results of the first hypothesis research there is a positive and significant influence between the role of social media on visibility. The results of the study explain the second hypothesis of a positive and significant influence between Digital marketing on visibility. The results of the study that the role of social media on competitiveness has a positive and significant effect. The research results show that digital marketing has a positive and significant impact on competitiveness. The research results explain that visibility has a positive and significant impact on competitiveness.Keyword: Social Media; Digital Marketing; Visibility; Competitiveness; MSMEsAbstrak: Penelitian ini merupakan jenis penelitian kuantitaf. penelitian lebih lanjut diperlukan untuk memahami konteks lokal di Kota Binjai, yang menjadi fokus utama dari penelitian ini. urgen karena kerterkaitan dengan Produk Domestik Regional Bruto (PDRB) merupakan nilai total barang dan jasa yang dihasilkan suatu wilayah dalam periode tertentu, dan profil garis kemiskinan di Kota Binjai meningkat diduga karena penurunun jumlah UMKM di Kota Binjai karena penyumbang PDRB terbesar dari sektor perdagangan. Tujuan penelitian ini diharapkan menjadi rujukan Kota Binjai atas permasalahan yang dihadapi UMKM di Kota Binjai terkait visibilitas dan daya saing dalam hal tranformasi digital sehingga nantinya lebih fokus yang menyebabkan penurunan jumlah UMKM. Metode strategi yang digunakan penelitian ini adalah dengan mengumpulkan data, wawancara, observasi dan menganalisis data menggunakan Metode AMOS (Analysis of Moment Structures). Populasi penelitian ini adalah UMKM di Kota Binjai. Hasil penelitian hipotesis pertama terdapat pengaruh positif dan signifikan antara peran media sosial terhadap visibilitas. Hasil penelitian menjelaskan hipotesis kedua pengaruh positif dan signifikan antara Digital marketing terhadap visibilitas. Hasil penelitia bahwa peran media sosial terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian bahwa Digital marketing terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian menjelaksan visibilitas terhadap daya saing berpengaruh positif dan signifikanKata kunci: Media Sosial;Digital Marketing;Visibilitas;Daya Saing;UMKM

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