Bunga Dwi Fani Ritonga
Universitas Islam Negeri Sumatera Utara

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Corporate Sustainability and Strategic Adaptation in Emerging Markets: Evidence from Sustainability and Annual Reports Bunga Dwi Fani Ritonga
Journal of Economic and Business Advancement Vol. 1 No. 1 (2025): September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/nfdfzz07

Abstract

This study examines how corporations in emerging markets articulate and implement strategic adaptation to sustainability imperatives through evidence drawn from sustainability and annual reports. Using a qualitative content analysis of corporate documents published between 2020 and 2024, the research identifies patterns in disclosure practices, governance adaptation, and sustainability-linked financing. The findings reveal that although sustainability disclosures have become increasingly common, substantial heterogeneity persists in the depth of strategic integration and operational execution. Firms that embed sustainability objectives into governance structures, performance targets, and financing mechanisms demonstrate higher strategic maturity and resilience. The results also indicate that emerging-market corporations are progressively aligning with international reporting frameworks such as ISSB and EFRAG, signaling a broader institutional transformation. Overall, corporate documentation provides a valuable lens through which to observe the transition of emerging-market firms from symbolic reporting toward substantive strategic adaptation that integrates sustainability into long-term business competitiveness.
Language Shift and Youth Slang in Digital Communication: Evidence from Social Media Discourse Tarma Tarma; Bunga Dwi Fani Ritonga
Journal of Literary and Linguistic Research Vol. 1 No. 1 (2026): :February: Poetica Lingua: Journal of Literary and Linguistic Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4tqzyd36

Abstract

This study investigates language shift and youth slang within digital communication, examining how adolescents and young adults (aged 15–24) utilize social media platforms Instagram, TikTok, and Twitter to produce, disseminate, and negotiate semiotic meaning. Employing an empirical mixed-methods design, data were collected through naturalistic observation of 2,500 social media posts, content scraping of slang expressions, and 40 semi-structured online interviews, enabling triangulation of textual, visual, and conversational semiotic elements. Quantitative analysis revealed differential frequency and platform-specific distribution of slang categories, while qualitative findings highlighted multifunctional deployment of humor, intimacy, rebellion, and topical innovation as core semiotic roles. Influential factors driving adoption included peer endorsement, platform affordances, algorithmic exposure, cognitive engagement, and socio-cultural context, with temporal dynamics and network centrality accelerating lexical innovation. Findings underscore that language shift in digital environments is an emergent, socially regulated, and contextually mediated process, reflecting both identity negotiation and cultural adaptation. This research contributes a robust framework for understanding digital language evolution, offering insights into youth sociolinguistics, semiotic function, and the interplay of social, technological, and cognitive determinants in contemporary communication.
International Human Rights Law: Protection of Refugees in Contemporary Conflicts Deo Renaldi Saputra; Sahal Hanafi; Sunusi Dauda; Melva Noya; Bunga Dwi Fani Ritonga
International Journal of Law and Political Authority Vol. 1 No. 1 (2026): January: Corpus: International Journal of Law and Political Authority
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

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Abstract

Contemporary armed conflicts have generated complex patterns of forced displacement that challenge the adequacy of traditional refugee protection frameworks. This article examines the role of international human rights law in safeguarding refugees within the context of modern conflicts characterized by protracted violence, institutional fragility, and evolving displacement drivers. Using a normative legal research methodology, the study analyzes the convergence between international human rights law, refugee law, and international humanitarian law, with particular attention to enforcement mechanisms and judicial practice. The findings reveal that human rights law provides a universal and enforceable normative foundation that extends protection beyond formal refugee status, strengthens the principle of non-refoulement, and enhances accountability through judicial oversight. The article further identifies emerging challenges, including temporary protection regimes, climate-related displacement, and digital governance, which require adaptive human rights-based responses. By situating refugee protection within a rights-centered legal framework, this study underscores the continuing relevance of international human rights law as a vital instrument for protecting displaced populations amid increasingly complex and unstable global conflict environments.
Analisis Manajemen Risiko Pada UMKM Depot Air Minum Ritonga Water Desa Tembung Kabupaten Deli Serdang Khairul Faiz Batubara; Bunga Dwi Fani Ritonga; Ayu Wulandari S. Tanjung; Sugianto
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Depot air minum Ritonga water ialah salah satu UMKM yang memproduksi air minum isi ulang di daerah Deliserdang. Depot air minum Ritonga water beralamat di Jalan Beringin pasar VII, Hutan, Desa Tembung, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Provinsi Sumatera Utara. Pelaksanaan dan metode pada pengabdian kepada masyarakat ini dilakukan dalam metode pendampingan yang dilakukan oleh secara berkelompok dengan tujuan untuk meningkatkan pengetahuan, perilaku dan sikap yang diperlukan untuk mendukung operasional bisnis mereka, peneliti mengambil data penelitian dengan menggunakan data primer yang diperoleh dari hasil wawancara dengan pemilik usaha. Depot air minum Ritonga water ini sudah berdiri dan mulai beroperasi sejak tahun 2012. Dalam menjalankan usahanya depot air minum ritonga water belum menerapkan Manajemen risiko dengan sangat baik secara usaha ini sudah beroperasi selama 12 tahun, dari risiko operasional masih ditemukan beberapa risiko-risiko yang juga sering terjadi pada usaha, begitu juga risiko keuangan dan risiko eksternal. Oleh karena itu tim peneliti dalam PKM melakukan dukungan pengabdian kepada masyarakat dslsm bentuk pelatihan dan pendampingan manajemen risiko yang diperlukan oleh usaha untuk meningkatkan ketahanan dan kelangsungan bisnis serta memberikan rekomendasi strategi manajemen risiko yang dapat diterpakan untuk meminimalisir dan memitigasi dampak negatif dari risiko yang terjadi.
Sharia Crowdfunding as an Instrument of MSME Financial Inclusion in Indonesia: Development, Challenges, and Regulatory Implications Bunga Dwi Fani Ritonga; Saparuddin Siregar; Maryam Batubara
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4w024365

Abstract

Sharia crowdfunding has gained increasing attention as an alternative financing mechanism capable of supporting MSME financial inclusion in Indonesia’s Islamic economic framework. This study aims to analyze the development of Sharia crowdfunding, identify key challenges in its implementation for MSME financing, and examine the resulting regulatory and institutional implications. Employing a qualitative research approach, the study utilizes in-depth interviews, document analysis, and literature review to capture perspectives from regulators, platform operators, Sharia authorities, investors, and MSME actors. The findings indicate that Sharia crowdfunding contributes to expanding access to capital through ethical, risk-sharing, and technology-based financing models, while remaining consistent with Islamic principles. However, its implementation is constrained by limited financial literacy, dual regulatory compliance demands, governance standardization issues, MSME capacity limitations, and investor risk perceptions. The study further reveals that effective regulatory harmonization, strengthened Sharia supervision, and institutional coordination are critical to ensuring sustainability and credibility. These findings underscore the role of Sharia crowdfunding as a complementary instrument for inclusive economic development and provide policy-relevant insights for strengthening Indonesia’s Islamic fintech ecosystem.