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All Journal JURNAL ILMIAH KOHESI Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
DINA KHAIRUNA SIREGAR
UNIVERSITAS BINA BANGSA
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2014 - 2018 SINTA USWATUN HASANAH; IBROHIM .; DINA KHAIRUNA SIREGAR
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.526 KB)

Abstract

Manufacturing industry is one of the mainstay sector in Indonesia. However, in recent years the performance of Indonesiamanufacturing sector is experiencing slowdown. Implementation of Corporate Social Responsibility disclosure, managerialownership and institutional ownership will maintain the existence of the manufacturing company as it will impact thecompany's productivity so that it will impact the company's performance. This research was conducted to determine theinfluence of Corporate Social Responsibility disclosure, managerial ownership and institutional ownership towards Return OnAssets. This research uses a quantitative approach. This research sample amounted to 185 consisting of 37 companies.Statistical testing using multiple linear regression analyses with a significance rate of 5%. The results of the T CorporateSocial Responsibility test show that T counts 4.444 > T table 1.97316 so that hypotheses 1 is acceptable. Unlike themanagerial holdings that show the value of the Count T-1569 < t table 1.97316 and its institutional ownership with T count-1.302 < t table 1.97316 so that hypotheses 2 and 3 are rejected. The F test results indicate that the F count 8.335 > F table2.65 so that the 4 hypothesis was received.
PENGELOLAAN KEUANGAN KELUARGA DI MASA PANDEMI COVID 19 Dina Khairuna Siregar; Azis Kurniawan; Ajwar Subhi; Megawati Megawati; Yanti Yanti
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 3 (2021): Batara Wisnu | September - Desember 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.572 KB) | DOI: 10.53363/bw.v1i3.38

Abstract

The Covid 19 pandemic that occurred in 2020 impacts all areas of life, especially in the economy. The restriction of community activities causes a decrease in income that the government, business sector, and the community is not only felt by the government. This activity aims to increase the knowledge and ability of homemakers in managing family finances in the covid 19 pandemic period where many families' income decreases so that a mother as a financial manager must have knowledge and skills in family financial management. This activity was carried out at the Cisitu Village Office, attended by 20 participants consisting of homemakers and  RT RW Cisitu Village. This activity went smoothly. The method of this service activity uses counseling and discussion methods. This activity shows that participants better know how to manage family finances by making household budgets, making spending priorities so that the income earned every month can meet all needs to avoid debt and start saving.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA Dina Khairuna Siregar; Desfi Rahma Anggraeni
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.497 KB) | DOI: 10.53363/buss.v2i1.39

Abstract

Every investment requires the right decision because this decision will affect investment results in the future. People's access to financial products and services that continue to increase and are so easily available does not have a positive impact, especially on the younger generation if they do not have good financial understanding and management. The purpose of this study was to determine the effect of financial literacy and financial behavior on investment decisions of students majoring in Accounting FEB Bina Bangsa University. The research method used is a quantitative method using a questionnaire using a judgment sampling technique which was distributed to 62 respondents. The data analysis technique used is multiple regression test, t test and F test using SPSS Software Version 25. The results of this study show that financial literacy has a significant positive effect on investment decisions. The higher a person's financial literacy knowledge, it will affect investment decisions. The results of this study also found that student financial behavior has a significant positive effect on investment decisions. The higher the financial behavior such as the management of financial planning and financial irregularities, the easier it will be for someone to invest
MENUMBUHKAN UMKM DENGAN PEMANFAATAN POTENSI DESA Dina Khairuna Siregar; Diah Permata Sari; Indra Pangestu; Aldo Alif Fisa Pangestu; Retno Wahyuningrum
MULIA (Jurnal Pengabdian kepada Masyarakat) Vol. 1 No. 2 (2022): MULIA (Jurnal Pengabdian kepada Masyarakat) September 2022
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.989 KB) | DOI: 10.56721/mulia.v1i2.76

Abstract

One sector that has an important role in the economic recovery process is MSMEs. However, most of the MSMEs in Indonesia are still run traditionally. In addition, there are some common problems that are often experienced by MSMEs, namely limited capital, not yet having a clear legal entity, lack of product innovation and many MSME actors still not technologically savvy. Kencana Harapan Village is a village located in Lebak Wangi District, Serang Regency, Banten. Kencana Harapan Village is a rice field area, with the main natural resource being rice, where the economy of the Kencana Harapan village community is relatively minimal and not yet prosperous. This outreach activity is expected to enable the residents of Kencana Harapan Village to gain knowledge to create MSMEs, manage MSME capital and how to market MSME products according to the times with the digital era, so that it is expected to improve the economy of local residents. The method of this service activity uses the lecture, discussion and question and answer method. The results of this outreach activity increased the level of knowledge of the people of Kencana Haraoan Village about the role of MSMEs in the Indonesian economy
PENGARUH OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dina Khairuna Siregar; Ina Khodijah
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.192

Abstract

This study is a quantitative study that aims to determine the effect of Other Comprehensive Income and Net Income on the Return on Shares of LQ45 companies listed on the Indonesia Stock Exchange in 2016-2022. The sampling technique is to use the purposive sampling method and obtained 8 companies that are research samples The data processing technique uses multiple linear regression analysis with the help of SPSS version 25. The results of this study show that Other Comprehensive Income partially has no influence on stock returns and Net Income partially has a negative influence on stock returns. Simultaneously Other Comprehensive Income and Net Income have an influence on stock returns  
DAMPAK PENERAPAN PSAK 73 ATAS SEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dina Khairuna Siregar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.235

Abstract

PSAK 73 on leases will come into effect in Indonesia in 2020 which is the adoption of IFRS 16 Leases which replaces PSAK 30. PSAK 73 requires companies to record leases as finance leases. This study aims to determine the impact of implementing PSAK 73 on the financial performance of LQ45 companies listed on the IDX for the 2019-2020 period. This study aims to examine differences in debt structure and company profitability before and after the implementation of PSAK 73. The method used is descriptive comparative method with a quantitative approach.. The data used is the LQ45 company financial statements with a population of 45 companies and based on purposive sampling selected 38 companies as samples. The results of this study showed that the debt structure of LQ45 companies from the DAR and DER ratios did not have significant changes before and after the implementation of PSAK 73, while the profitability of LQ45 companies seen from the ratios of ROA and ROE had significant changes before and after the implementation of PSAK 73
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development
INOVASI PENGEMASAN PRODUK DAN PEMANFAATAN E-COMMERS SEBAGAI PENINGKATAN PENJUALAN PADA UMKM TELOR ASIN DESA BENDUNG-KASEMEN KOTA SERANG Puspita Maelani; Holilah; Dina Khairuna Siregar; Solihin; Isnaini Mahuda; Risma Eka Desiyani
Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Vol. 2 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Publisher : PT. Gelora Cipta Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61674/jpkmbi.v2i1.206

Abstract

Perkembangan teknologi dan lingkungan bisnis mengahruskan para pelaku UMKM untuk terus beradaptasi, agar tetap menjaga keberlanjutan usahanya. Kondisi pelaku usaha yang kemasan produk dan pemasaran yang menggunakan metode tradisional, sehingga mempengaruhi tingkat penjualan UMKM tersebut. Metode pelaksanaan yang dilakukan memiliki tahapan yaitu perencanaan, pelaksanaan dan evalausi. Hasil dari pelaksanaan kegiatan ini adalah memberikan edukasi kepada para pelaku usaha untuk membuat inovasi dalam kemasan, dan memanfaatkan e-commerce sebagai pemasaran produk, dengan harapan dapat meningkatkan penjualan para pelaku UMKM telor asin di Desa Bendung-Kasemen Kota Serang.
Co-Authors Ajwar Subhi Aldo Alif Fisa Pangestu Azis Kurniawan Desfi Rahma Anggraeni Diah Permata Sari Holilah Ibrohim Ibrohim Ina Khodijah Indra Pangestu Isnaini Mahuda Maelani, Puspita Megawati Megawati Mohamad Husni Retno Wahyuningrum Ria Hindriani Risma Eka Desiyani Riyanthi Idayu SINTA USWATUN HASANAH Solihin Yanti Yanti