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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Akuntansi Krida Wacana Jurnal Equity Majalah Ilmiah Bijak Asia Pacific Fraud Journal Journal of Accounting Auditing and Business Jurnal Akuntansi dan Manajemen JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) RELEVAN : Jurnal Riset Akuntansi Trilogi Accounting & Business Research Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Media Ilmiah Akuntansi INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi Equity
Dahlia, Lely
Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pengendalian Internal, Motivasi, Kompensasi Dan Kepemimpinan Terhadap Kinerja Pegawai Ayu Dwi Puspitasari; Lely Dahlia
Majalah Ilmiah Bijak Vol 17, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.841 KB) | DOI: 10.31334/bijak.v17i1.828

Abstract

The purpose of this study was to determine the effect of internal control, motivation, compensation and leadership on employee performance at UPTD Cleanliness District Jatiasih Bekasi. For government organizations, the results of this study are expected to contribute to the implementation of internal control, motivation, compensation and leadership in order to improve the quality of UPTD Cleanliness services and achieve the expected organizational goals.Respondents used in this study were cleaning staff UPTD Cleanliness Jatiasih District Bekasi. Data were collected using interviews, questionnaires, and observations. Descriptive analysis method is used to test the hypothesis and structural modeling with the Partial Least Square application, the SmartPLS program version 3.The results showed that: (1) Internal Control had a significant positive effect on employee performance. (2) Motivation has a significant positive effect on employee performance. (3) compensation does not affect employee performance. (4) Leadership has a significant positive effect on employee performance.
Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 Nurisa Anzani; Muhammad Zamzami; Aulia Nurazizah; Lely Dahlia
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.151

Abstract

The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.
The Effect of Enterprise Risk Management on Financial Distress Nur Khalizah Luthfiyanti; Lely Dahlia
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.25910

Abstract

Lately,  the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable control, namely, liquidity, profitability, leverage, and company size, are included. The result of the study indicates that enterprise risk management implementation was found affecting financial distress
IMPLEMENTASI AKTIVITAS BIAYA BERDASARKAN PERHITUNGAN ACTIVITY BASED COSTING (ABC) UNTUK MENENTUKAN IURAN PENGELOLA (IPL) APARTEMEN (STUDI KASUS PADA APARTEMEN WOODLAND PARK RESIDENCE TOWER MATOA) Ghina Saussan; Lely Dahlia
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk merancang metode pengalokasian biaya berbasis Activity Based Costing (ABC) berdasarkan proses bisnis dan aktivitas teridentifikasi di Pengelola apartemen Woodland Park Residence Tower Matoa, mengetahui besarnya Iuran Pengelola (IPL) pada 3 tipe hunian serta mengetahui apakah ada perbedaan antara perhitungan dengan menggunakan metode ABC, metode tradisional dan tarif yang berlaku. Penelitian ini dilakukan di apartemen Woodland Park Residence Kalibata Raya. Perhitungan biaya menggunakan metode ABC memperoleh hasil, yaitu Iuran Pengelola (IPL) per bulan tipe studio sebesar Rp 262.437 per bulan, 1 + 1 BR sebesar Rp 392.382 per bulan dan tipe 2 BR sebesar Rp 549.450 per bulan. Sedangkan bila dihitung dengan metode tradisional maka Iuran Pengelola (IPL) per bulan tipe hunian studio sebesar Rp 257.478 per bulan. Kemudian pada tipe 1 + 1 BR sebesar Rp 384.912 per bulan. Terakhir pada tipe hunian 2 BR sebesar Rp 538.990 per bulan. Jika apartemen menggunakan IPL yang berlaku saat ini, yaitu tipe studio sebesar Rp 516.200, sedangkan tipe 1+1 BR per bulan sebesar Rp 791.600 dan tipe 2 BR per bulan sebesar Rp 1.112.000. Dengan demikian telah terjadi overcosted pada tipe studio sebesar Rp 253.763. Untuk Iuran pengelola (IPL) tipe 1 + 1 BR terjadi overcost sebesar Rp 399.218. Untuk Iuran pengelola (IPL) tipe 2 BR terjadi overcost sebesar Rp 562.550.
KAIZEN COSTING UNTUK MENINGKATKAN KEPUASAN PELANGGAN PADA UMKM (STUDI KASUS: KEDAI KOPI UNCLEBREW JAKARTA) Antika Rizki Utami Permadi; Lely Dahlia
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study was to analyze the application of kaizen costing at Unclebrew Coffee Shops to customer satisfaction. The population of this research is the buyers of Unclebrew Coffee Shop Jakarta. The sampling technique used convenience sampling. The result of this study prove that partially the variables Seiri, Seiton, Seiketsu and Shitshuke influence in customer satisfaction, while Seiso no effect on influence customer satisfaction, but simultaneously all the variables Seiri, Seiton, Seiso, Seiketsu and Shitshuke have an effect on customer satisfaction. Keywords: Customer Satisfaction, Kaizen Costing, UMKM
Enterprise Risk Management Berdasarkan ISO 31000 dalam Pengukuran Risiko Operasional pada Klinik Spesialis Esti Abelia Putri Aisyah; Lely Dahlia
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.483

Abstract

This research is about measuring Enterprise Risk Management based on ISO 31000:2018. This study uses a qualitative method. In this study, an analysis was carried out by identifying risks, conducting a risk assessment by measuring the risk of Probability and Impact, conducting a risk evaluation using a 3x3 matrix and handling risks. The research was conducted by direct interviews and online interviews, observation and analysis using Enterprise Risk Management. Risk identification shows that there are 10 risks to doctors and 12 risks to operational employees at the Clinic. The results of the risk measurement with a high risk value are the risk of disturbances in the computer system which should be quickly addressed by the Clinic. With ERM, it is hoped that it can help companies minimize existing or future risks and can provide an assessment of various risks.
Rasio Keuangan dan Mekanisme Corporate Governance terhadap Financial Distress di masa pandemi Covid-19 Lidia Nurhayati; Lely Dahlia
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.537 KB)

Abstract

This study aims to determine the effect of financial ratios and corporate governance mechanisms on financial distress during the COVID-19 pandemic. The samples obtained were 20 transportation companies in the 1st quarter of 2020, the 2nd quarter of 2020, and the 3rd quarter of 2020 in order to obtain 60 observational data. This study uses the method of partial regression analysis (Partial Least Square/PLS). The results of this study indicate that leverage has a significant positive effect on financial distress, profitability has a significant negative effect on financial distress, and managerial ownership has a significant negative effect on financial distress. The limitation of this study is that this study only uses three independent variables, while there are still many variables used to influence financial distress. The contribution of this research is to be able to provide an overview of the company's financial condition, provide recommendations for appropriate models to measure the company's financial distress and assist in making investment decisions.
Pendampingan Penguatan Daya Saing UMKM Forkom Desa Wisata Bali Melalui Strategi Biaya Produksi Lely Dahlia; Novita Novita; Aditya Azka
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 1 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i1.1105

Abstract

Perhitungan biaya produksi penting untuk dipahami oleh para pelaku usaha yang menghasilkan produk atau jasa. Salah satu strategi dalam menentukan besaran biaya produksi yang dapat diterapkan oleh UMKM dalam metode biaya target atau yang dikenal juga dengan target costing. Sebagai bentuk keterlibatan perguruan tinggi dalam mendorong agar UMKM Naik Kelas dan dapat bersaing baik secara nasional maupun internasional, maka pada bulan Program Studi Akuntansi Universitas Trilogi mengadakan kegiatan pengabdian kepada masyarakat dalam bentuk kelas pelatihan dan pendampingan kepada UMKM secara virtual untuk dapat memahami karakteristik dari biaya produksi, melakukan perhitungan biaya produksi, dan menerapkan strategi biaya produksi target costing. Dengan kegiatan ini peserta mendapatkan pemahaman yang baik dalam menghitung biaya produksi secara andal yang juga memberikan dampak menigkatkan daya saing produk atau jasa yang ditawarkan dan pada akhirnya dapat meningkatkan kesejahteraan masyarakat, khusunya masyarakat UMKM yang berada di bawah naungan Forum Komunikasi Desa Wisata Bali.
ANALISIS PENERAPAN AKUNTANSI KOPERASI BERDASARKAN SAK ETAP : (Studi Kasus Koperasi Trilogi Mandiri Sejahtera) Hakiki Rahmi; Lely Dahlia
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.01 KB) | DOI: 10.35814/relevan.v2i2.2868

Abstract

ABSTRACT This study aims to analyze the presentation and preparation of the financial statements of the Mandiri Sejahtera Trilogy Cooperative in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study uses a qualitative method with a descriptive analysis approach, primary data collection techniques through observation, interviews, and documentation, and secondary data techniques through structural information sources, history, and financial reports of the Mandiri Sejahtera Trilogy Cooperative. The results of this study indicate that the Mandiri Sejahtera Trilogy Cooperative has two business units, namely a savings and loan business and a shop business unit. In the financial statements of the savings and loan units and store business units, the presentation of financial statements in 2019 and 2020 is almost in accordance with SAK ETAP. However, there are several components of the financial statements in which the two business units of the Mandiri Sejahtera Trilogy Cooperative do not carry out the transaction.
APPLICATION OF DESIGN THINKING METHOD TO THE INNOVATION BUSINESS DESIGN PROCESS OF AUTOMATIC AQUATIC PET FEEDER WITH IOT Prima Imanuela Putri; Lely Dahlia
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4916

Abstract

This study aims to apply the design thinking method to the process of designing an innovative Automatic Aquatic Pet Feeder with IoT business. This study focuses on discussing design thinking with four stages, namely empathize, define, ideate, and prototype. At the define stage there is a Business Model Canvas which has nine elements, starting from customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure which aims to provide a simpler business model representation. This study uses a qualitative descriptive research method. Collecting data in this study using questionnaires and interviews with a total of 97 respondents. The results of this study are that fish keepers are very interested in Automatic Aquatic Pet Feeder with IoT products and will facilitate decision-making both in terms of business innovation to the design of the product.
Co-Authors Abelia Putri Aisyah Aditya Azka Antika Rizki Utami Permadi Aulia Nurazizah Ayu Dwi Puspitasari Efendri Ghina Saussan Hakiki Rahmi Harahap, Ludwina Lidia Nurhayati Mauliddina, Adinda Muhammad Zamzami Nadeak, Darwin Novita Novita Novita Nur Khalizah Luthfiyanti Nurisa Anzani Prima Imanuela Putri Ramadani, Fitri Amalia Sadewi, Maulina