Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal IKRA-ITH ABDIMAS Journal of Economics, Business, and Government Challenges Pengmasku Journal of Law, Administration, and Social Science Jurnal Ipteks Terapan : research of applied science and education Jurnal Ekonomi, Manajemen, Akuntansi
Nabillah Farras Luthfi
Universitas Pembangunan Nasional Veteran Jakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGGUNAAN HOLDING PERIOD RETURN PADA PORTOFOLIO SAHAM DAN OPTIMALISASINYA DITINJAU DARI STUDI LITERATUR Nabillah Farras Luthfi; Wisudanto Wisudanto
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 4 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.518 KB) | DOI: 10.22216/jit.v%vi%i.1407

Abstract

Portofolio saham digunakan investor sebagai acuan dalam menamkan modal. Portofolio saham dibentuk dan dirancang investor atau manajemen investasi sedemikian rupa dengan mempertimbangkan risk dan return yang akan diterima. Umumnya investor akan menggunakan holding period return sebagai salah satu teknik dalam melakukan komposisi saham. Penelitian ini merupakan studi literatur tentang Holding Period Return dan pengomptimalan menggunakan teknik ini dalam menentukan komposisi portofolio saham. Penelitian menggunakan berbagai sumber tertulis seperti artikel, buku, dan dokumen lainnya yang relevan dalam penelitian ini. Hasil dari penelitian ini ialah Persentase holding period return dijadikan sebagai penentuan komposisi yang diinginkan. Dalam optimalisasi penggunaannya penting untuk memperhatikan periode waktu dalam kepemilikan saham. Selain itu dibutuhkan analisis tambahan sebagai pendukung dari kekurangan yang dimiliki holding period return
Enhancing Higher Education Quality Through Internal Audit Practices Farras Luthfi, Nabillah; Murdhaningsih; Anisah Harared, Bunga
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1536

Abstract

To maintain and improve quality and academic services, universities need an internal audit system that covers governance and educational aspects. Internal audit is responsible for monitoring and evaluating the implementation of higher education institutions' work plans. This study examines the role of internal audit in higher education through a literature review of previous studies. The results show that internal audit is important in building and improving the quality of higher education. By ensuring the effectiveness of the organisation's risk management framework, internal audit can help higher education institutions face governance challenges. Additionally, internal audits support the implementation of the three lines of the defence model, which integrates multiple layers of defence within an organisation to achieve strategic objectives. The role of an internal audit includes not only the oversight of regulatory compliance but also the strengthening of senior management's decision-making processes. Overall, internal audits are a control tool and a strategic partner in improving higher education quality. This conclusion underscores the critical role of a robust internal audit function in ensuring the success of higher education institutions in delivering high-quality academic services.
Sosialisasi Pengelolaan dan Pengembangan Keuangan Bank Sampah Sri Rejeki Nugraha, Yongky Rangga Yuda; Harared, Bunga Anisah; Luthfi, Nabillah Farras
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan penumpukkan sampah merupakan permasalahan yang masih menjadi topik utama dalam pembangunan keberlanjutan (SDG). Bank sampah, merupakan solusi dari permasalahan sampah yang sulit untuk diurai. Dengan bank sampah, diharapkan sampah-sampah yang menumpuk bisa dikurangi. Sayangnya, bank sampah ini juga bisa mengalami berbagai permasalahan. Contohnya adalah Bank Sampah Sri Rejeki yang bermasalah pada manajemen bank sampah yang kurang maksimal sebab pengurus Bank Sampah Sri Rejeki sudah berusia lanjut. Adapun tujuan dari pelaksaanaan sosialisasi kepada pengurus Bank Sampah ini adalah supaya pengurus dan nasabah Bank Sampah dapat mengelola Bank Sampah secara maksimal sehingga bisa menjadi salah satu sumber pendapatan di masa tua. Sosialisasi dengan memberikan arahan kepada pengurus dan nasabah Bank Sampah di dalam memilah dan mengelola sampah sampah sehingga sampah tidak hanya dijual kiloan ke lapak namun dapat diolah terlebih dahulu untuk meningkatkan nilai jual. Diharapkan, setelah sosialisasi ini akan lebih banyak generasi muda yang menjadi pengurus dan peningkatan pendapatan bagi generasi lanjut.
Making sense of household accounting amid personal hobbies and breadwinning responsibilities: A phenomenological study of familiy heads Agustina Riyanti; Nabillah Farras Luthfi
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2065

Abstract

Starting from the phenomenon of husbands who act as heads of households while still actively pursuing their hobbies, researchers conducted a study aimed at exploring in depth how household accounting works in families with a head of household who is still actively pursuing his hobby and is able to meet household needs. A qualitative approach using Heidegger's phenomenology was used in the study to explore the household's experience in practicing household accounting amid the dynamics of household needs and expenses. The findings of this study show that the head of the household interprets and manages the relationship between meeting household needs and spending on hobbies through a budget based on household priorities and discussions with their spouse. Informants consciously allocate income by prioritizing family needs, while hobbies are placed as personal needs that are limited and adjusted to their roles and responsibilities as husbands. After marriage, there is a shift in the meaning of hobbies from a means of self-fulfillment to a temporary escape from work and home routines, without interfering with their main obligations to the family. Household accounting practices are informal, with short- term and long-term planning developed through discussions with spouses, agreement-based budgeting, and mental record-keeping for constant income and expenses. Another interesting finding is that the wife's support for the informant's hobby strengthens household harmony, while also confirming that household accounting practices from a phenomenological perspective are not solely oriented towards numbers, but rather towards meaning, relationships, and the value of responsibility in family life.
Studi Literatur: ESG, Pemangku Kepentingan, dan Kinerja Keuangan Bunga Anisah Harared; Murdhaningsih; Nabillah Farras Luthfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16370

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh penerapan dan pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan melalui pendekatan literature review. Metode penelitian dilakukan dengan menelaah 30 artikel ilmiah yang diseleksi dari 100 jurnal relevan menggunakan perangkat lunak Publish or Perish dengan kata kunci “ESG” dan “kinerja keuangan”. Hasil tinjauan menunjukkan bahwa hubungan antara ESG dan kinerja keuangan belum menunjukkan pola yang konsisten. Beberapa penelitian menemukan pengaruh positif ESG terhadap kinerja keuangan, terutama dalam jangka panjang melalui peningkatan reputasi, efisiensi, dan kepercayaan pemangku kepentingan. Namun, penelitian lain menunjukkan pengaruh yang tidak signifikan atau negatif akibat tingginya biaya implementasi dan belum optimalnya integrasi strategi ESG. Variasi temuan dipengaruhi oleh perbedaan komponen ESG, sektor industri, periode penelitian, dan metode pengukuran. Penelitian ini menegaskan pentingnya penerapan ESG yang terintegrasi dan strategis untuk mendukung kinerja keuangan berkelanjutan.
Enhancing audit understanding among waste bank managers to improve accountability Nabillah Farras Luthfi; Bunga Anisah Harared; Yongki Rangga Yuda Nugraha
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2055

Abstract

Bank Sampah Sri Rejeki still face challenges in achieving financial accountability due to limited understanding of audit concepts and the continued use of manual financial recording systems. This community service activity aims to enhance audit understanding among waste bank managers to improve financial accountability at Bank Sampah Sri Rejeki. The method used was participatory socialization through counseling, observation, discussion, and simple case studies conducted directly during waste weighing activities. The materials provided focused on the role of audit in waste banks, simple financial supervision, reconciliation of records, and transaction documentation. The results of the activity indicate that although the waste bank already has a clear division of tasks and orderly manual records, the absence of routine verification and reconciliation increases the risk of recording errors. After the activity, waste bank managers showed improved awareness of the importance of financial checking and verification as part of accountability to members. This activity demonstrates that strengthening basic audit understanding can be implemented effectively in community-based organizations to support transparency, accountability, and long-term sustainability.
Co-Authors Agustina Riyanti Bunga Anisah Harared Murdhaningsih Murdhaningsih Murdhaningsih Wisudanto Wisudanto Yongki Rangga Yuda Nugraha Yongky Rangga Yuda Nugraha