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Membangun Keuangan Berkelanjutan Dengan Inklusi Finansial Dan Akuntansi Hijau: Mediasi Kinerja Sosial Dan Investa si Berisiko SILABAN, ADANAN; SITORUS, SUNDAY ADE; Panjaitan, Raya; Silaban, Palti Agustinus
Eqien - Jurnal Ekonomi dan Bisnis Vol 15 No 01 (2026): Journal Ekonomi dan Bisnia
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v15i01.2381

Abstract

This study examines the influence of sustainable finance on financial inclusion and green accounting, with the mediating roles of social performance and investment risk in renewable energy companies in Indonesia. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with data collected from 30 renewable energy firms. The results reveal that sustainable finance significantly enhances the adoption of green accounting practices and broadens financial inclusion. Furthermore, social performance and investment risk serve as strong mediating variables in these relationships. The findings highlight the importance of integrating sustainable financial strategies to build transparent environmental reporting systems and strengthen access to formal financial services. This research proposes an integrative model linking five key variables in support of Indonesia’s green economic transition and provides both theoretical and practical contributions to the development of corporate sustainability frameworks in the renewable energy sector.
Organizational Citizenship Behaviour (OCB) towards Organizational Performance in the Hospitality Industry Sembiring, Rasmulia; Sitorus, Sunday Ade
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1687

Abstract

The purpose of this study is to determine the pattern of determinants of tourism development for MSMEs in Indonesia which includes creative and innovative product variables, creative promotions and creative thinking patterns so that they have an impact on the variables of MSME development and MSME productivity. In this study, it is related to the development of MSME tourism, through the independent variables, namely creative and innovative products, creative promotions and creative thinking patterns, while the dependent variable is MSME development, and the moderating variable is MSME productivity. In this study the independent variable is related to MSME tourism development, such as creative and innovative product variables, creative promotion and creative mindset, the dependent variable is MSME development, with moderating variable MSME productivity. Through the results of research that has been stated that in order to increase the development of MSMEs and the productivity of MSMEs, MSMEs in the tourism industry are required to always increase the production of innovative and creative products, by developing a creative mindset, so that the business being pioneered can develop and be productive and generate profits that are profitable.
Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance Tri Melda Mei Liana; Anita Tresia Samosir; Sunday Ade Sitorus; Hendrik Samosir
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4477

Abstract

Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
Peningkatan Kompetensi Guru dalam Pemanfaatan Teknologi Digital untuk Pengelolaan Pembelajaran di Yayasan Pendidikan Cerdas Mandiri Sunday Ade Sitorus; Tri Melda Mei Liana; Winda Ardiani
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 3 (2026): Agustus :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i3.2530

Abstract

Community service at Yayasan Pendidikan Cerdas Mandiri was designed to improve teachers’ competence in utilizing digital technology for learning management. Initial observation showed that teachers were familiar with basic digital devices, but the use of technology was still limited to communication and simple administration. The program was arranged through socialization, training, technology implementation, mentoring, evaluation, and sustainability planning. Activities focused on selecting appropriate learning media, using digital applications for material delivery and assessment, and preparing simple digital learning tools. The expected outcomes include improved teacher understanding of digital learning, better practical skills in using learning applications, and the availability of examples of digital teaching materials and assessment instruments. This article presents a systematic narrative of the in the format of a community service journal manuscript, emphasizing the link between partner problems, offered solutions, implementation methods, and expected social change in educational services.
Co-Authors , Neta Nia Br Sembiring Adanan Silaban Adya Hermawati Agnadira , Anasya Alfabetian Harjuno Condro Haditomo Aminuyati Amril Amril AMRIL ANAS ANITA TRESIA SAMOSIR Anton Atno Parluhutan Sinaga Asri Ady Bakri Aurelia Tanatha Bahtiar Efendi Bambang Sucipto Br Ginting, Dwi Grace Lorencya Butar-butar, Fitriani Damanik, Hanna M. Didi Suhendi Dini Moniza Djajanto, Ludfi Dompak Napitupulu Edgina Tris Louis Elgine Tris Louis Elvis Fresly Purba Eny, Eny Juliana Simanjuntak Evi Sirait Febrilian, Lamtiar Feroaryati Damanik Fiktor Sihombing Firdaus Firdaus Firman Mulana Silaban Gibrel, Disaya Girsang, Patrecia Caroline Gloria J M Sianipar Glorya Ginting Gultom, Roberto Fernando Hadi Purnomo Hamonangan, Abram Philips Hanna Damanik Hartanto Hasugian, Christnova Hayu Lusianawati Hendra Simanjuntak Hendrik Samosir Husin Husin, Husin Indra Iryanto Nur Hidayat Jan, Vicky Jedidah Perbina Rosa Br Tarigan Jennila Trisnawati Johanes Sihombing Juara, Juara Simanjuntak Jurisman Simanjorang Jurisman Simanjorang Kraugusteeliana Kraugusteeliana Lasma Lenida Rosinta Sianipar lasma siagian Lubis, Wilson Lumban Gaol, Vebry Lumbanbatu, Capriaty Lumbanraja, Gracenihami Lusianawati, Hayu M. Ridlwan Hambali Manalu , Tesalonika Agastha Manurung, Nancy Cecilia MARDIAH HASANAH NASUTION Markus Doddy Simanjuntak Mazzlida Mat Deli Medrofa, Daud Merita Ayu Indrianti Nababan, Natalia Artauli Nadapdap, Niko Parulian Nahor, Friza Banjar Nalom Siagian Niko Parulian Nadapdap Nikous Soter Sihombing Nopeline, Nancy Nur Hidayat, Indra Iryanto Orlando Steven Pakpahan, Simon Ryansa Hasudungan Panjaitan, Ferry Pantas H Silaban Pasaman Silaban Pasaribu, Romindo M. Petrus Loo Pratiwi , Devi Arista Purba, Elvis F Purba, Rini Ramlawati Ramlawati Rasmulia Sembiring Raya Panjaitan Regen Boy Saputra Resti Nurfaidah Richard A. M. Napitupulu Rince Marpaung Rini Fatmawati Rini Purba Roberto Fernando Gultom Ronny Allan Nababan Samosir, Orianta Seraphina Lisa Gavrila Setiawan, Zunan Siahaan, Larasty Siahaan, Lidia Sari Siahaan, Septony Sianipar, Andiko Sianipar, Gloria J M Sihombing, Aldy Erwanto Sihombing, Martha Zepania Silaban, Palti Agustinus Silaban, Pantas Silaban, Patar Rifandi Simanjorang , Jurisman Simanjorang, Jurisman Simanjuntak, Agus Simanjuntak, Agus Nakkok SIMANJUNTAK, MARKUS DODDY Simanjuntak, Sabriana Royani Simanjuntak, Sri Ida Royani Simarmata, Ardianto Simarmata, Candra A. Simbolon, Yelly Lestari Sipayung, Leonardo David Sirait, Evi Siregar, Cindy Margareta Sitanggang, Grace Sitindaon, Boy Rifaldo Sitindaon, Devito Valetino Suwitho, Suwitho Syamsul Bahri Tamba, Adelina Oktavia Tantra, Angeline Tarihoran, Christian Very Teddyansa Halim Teguh Setiawan Wibowo Totok Hendarto Tri Melda Mei Liana Trisnawati, Jennila Tulim, Anto Uli Artha, Citra Wesly Andri Simanjuntak, Wesly Andri WILLIAM PARLINDUNGAN SIHOMBING William Parlindungan Sihombing Winda Ardiani Windi Klara Sinaga Zunan Setiawan