Article Per Year (5 Year)
p-Index From 2021 - 2026
3.566
P-Index
This Author published in this journals
All Journal The Asian Journal of Technology Management (AJTM) Jurnal Akuntansi Aktual JMM (Jurnal Masyarakat Mandiri) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Proaksi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Inspirasi Binsis dan Manajemen Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Renna Magdalena
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Supplier Selection for Food Industry: A Combination of Taguchi Loss Function and Fuzzy Analytical Hierarchy Process Magdalena, Renna
The Asian Journal of Technology Management (AJTM) Vol 5, No 1 (2012)
Publisher : School of Business and Management Institut Teknologi Bandung

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

Abstract

Supplier selection is an important part of supply chain management process by which firms identify, evaluate, and establish contracts with suppliers. Deciding the right supplier can be a complex task. As such, various criteria must be taken into account to choose the best supplier. This study focused on the supply in the packaging division of a food industry in Denpasar-Bali. A combination of Taguchi Loss Function and fuzzy-AHP (Analytical Hierarchy Process Fuzzy Linear Programming) was used to determine the best supplier. In this analysis, several suppliers’ criteria were considered, namely quality, delivery, completeness, quality loss and environmental management. By maximizing the suppliers’ performances based on each criterion and aggregating the suppliers’ performances based on the overall criteria, the best supplier was determined. Keywords: supplier selection, taguchi loss function, AHP, fuzzy linear programming,environment
Konsep akuntansi pertanggungjawaban: perspektif filsafat kuno Tiongkok yin yang dan wu xing Renna Magdalena; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p81

Abstract

The purpose of this paper is to propose the Responsibility Accounting concept that exists in Management Control System based on the perspective of the Chinese philosophy of Yin Yang and Wu Xing. Responsibility Accounting concept that has existed so far is a product of Western culture, which is more focused on the achievements of each division as an individual Responsibility Center. As a result, the individual side of each division will grow and may weaken the unity of the organization. Responsibility Accounting concept may be improved if it can be integrated with the philosophy of Yin Yang and Wu Xing which do not only focus on achievement but also focus on the contributions made by the Responsibility Centers to one another. The result of this study is the concept of division’s performance appraisal which is reflected in the Key Performance Indicator (KPI) which assess the division not only from the financial performance of its own division, but also from how the division gives value to other divisions. From Wu Xing's philosophy, we obtain the direction of transfer of values between divisions as the Accountability Center in accordance with the balance of each element. The authors hope that aspects of Chinese Philosophy may give a different view to the existing Responsibility Accounting concepts, to encourage empathy in the organization which in turn will enable companies into sustainability and support Good Corporate Governance. Penelitian ini bertujuan untuk memperkenalkan konsep Akuntansi Pertanggungjawaban yang ada dalam Sistem Pengendalian Manajemen dari sudut pandang filosofi Tiongkok Yin Yang dan Wu Xing. Konsep Akuntansi Pertanggungjawaban yang ada selama ini merupakan produk dari budaya Barat, yang lebih berfokus pada prestasi masing-masing divisi sebagai Pusat Pertanggungjawaban secara individu. Akibatnya sisi individual dari tiap divisi akan menguat dan dapat melemahkan persatuan organisasi. Konsep Akuntansi Pertanggungjawaban akan lebih berdaya guna jika dapat dipadukan dengan filosofi Yin Yang dan Wu Xing yang tidak hanya berfokus pada prestasi, namun juga berfokus pada kontribusi yang diberikan oleh Pusat Pertanggungjawaban satu kepada yang lainnya. Hasil dari penelitian ini adalah konsep penilaian kinerja yang dicerminkan dari Key Performance Indicator (KPI) yang digunakan untuk menilai divisi tidak hanya dari kinerja keuangan divisinya sendiri, tapi dinilai juga dari bagaimana divisi tersebut memberi nilai bagi divisi lain. Dari Filosofi Wu Xing diperoleh arah Transfer Nilai antar divisi sebagai Pusat Pertanggungjawaban yang sesuai dengan keseimbangan masing-masing elemen. Diharapkan penelitian yang memasukkan aspek filosofi Tiongkok ini akan memberikan warna khusus pada konsep Akuntansi Pertanggungjawaban yang ada saat ini dan dapat mendorong empati dalam organisasi yang membawa perusahaan menjadi menuju keberlanjutan, dan mendukung tata kelola perusahaan yang baik.
Pricing strategy and buyer's considerations for house: Central government area vs tourism centre area Renna Magdalena; Oliandes Sondakh
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 5 No 2 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v5i2.626

Abstract

The purpose of this study is to propose Pricing Strategy. First, this study determines the dominant factors that influence the number of housing prices in Denpasar as the Capital city of Bali Island, a center of tourism in Indonesia and Jakarta as the Capital City and central government of Indonesia. This study uses a multiple linear regression test; the sample was 115 houses data, 60 houses in Denpasar, and 55 in Jakarta. Second, this study will propose a strategy for determining house prices. The survey results will show what factors are dominant in determining the number of housing prices in Denpasar and Jakarta. This research is helpful for home sellers to determine the cost of the house to be sold. This research is also helpful for prospective home buyers to determine the reasonableness of the house price they will buy. This study also covers the discussion regarding the consideration of homebuyers in terms of taxes.
Pengaruh functionality dan usability terhadap value for time dan value for money pengguna aplikasi Airbnb Surabaya Oliandes Sondakh; Hananiel Mennoverdi Gunawan; Renna Magdalena
Jurnal Inspirasi Bisnis dan Manajemen Vol 7, No 1 (2023): JUNI 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jibm.v7i1.8324

Abstract

Abstract. This study aims to examine the effect of Functionality and Usability on Value for Time and Value for Money. The research design uses a quantitative approach with a questionnaire as a data collection instrument. Data was collected from 100 respondents from a population of travelers who had used the Airbnb application at least 2 times in different periods in the last 3 years with a minimum booking time of 3 days per period. Hypothesis testing was carried out using the multiple linear regression method. The results of hypothesis testing show that Functionality has a significant effect on Value for Time and Value for Money; while Usability was found to have no significant effect on Value for Time and Value for Money. Thus, Airbnb is expected to be able to focus on providing more useful information to customers. Keywords: Functionality; Usability; Value for Time; Value for Money. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh dari Functionality dan Usability terhadap Value for Time dan Value for Money. Desain penelitian menggunakan pendekatan kuantitatif dengan kuisioner sebagai instrument pengambilan data. Data dikumpulkan dari 100 orang responden dari populasi para pelancong yang telah menggunakan aplikasi Airbnb minimal 2 x pada periode yang berbeda dalam 3 tahun terakhir dengan lama waktu pemesanan minimal 3 hari per periodenya,  Pengujian hipotesis dilakukan dengan menggunakan metode regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa Functionality berpengaruh signifikan terhadap Value for Time dan Value for Money; sementara Usability ditemukan tidak berpengaruh signifikan terhadap Value for Time dan Value for Money. Dengan demikian, Airbnb diharapkan mampu berfokus pada penyediaan informasi yang lebih bermanfaat kepada customer. Katakunci: Functionality; Usability; Value for Time; Value for Money
ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Tjahjono, Josephine Kurniawati; Magdalena, Renna
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

Abstract

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
QUALITY CULTURE THROUGH THE IMPLEMENTATION OF MBNQA QUALITY MANAGEMENT AND ITS RELATION TO THE COMPANY’S HUMAN CAPITAL PERFORMANCE Sondakh, Oliandes; Magdalena, Renna
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study investigates the relationship between the quality culture fostered by implementing MBNQA quality management and human capital performance in one of Indonesia's largest industrial gas companies. One hundred eight employees with a level of management below that of a manager completed the survey questionnaires. Analyzing the relationship between seven variables of quality culture based on the Malcolm Baldrige Criteria for Performance Excellence, namely Leadership, Strategic Planning, Customer Focus, Measurement, Analysis and Knowledge Management, Focus on Manpower, Process Management, and Results, multiple linear regression techniques were employed. The study hypothesizes a statistically significant relationship between Customer Focus, Measurement Analysis and Knowledge Management, Focus on Human Resources, Process Management and Human Capital Performance. The study's findings suggest that the four quality cultures - Customer Focus, Measurement, Analysis, Knowledge Management, Focus on Human Resources, and Process Management - can be utilized effectively within the context of an industrial gas company to improve Human Capital performance. Few studies have examined the relationship between quality culture and the human capital performance of low-level managerial employees at Indonesia Gas Company, so the results are significant.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
Webinar Education for High School Students: What Major to Choose for University Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Gloria Mariana Kristanti Harjanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

Lecturers of the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. This activity is worth doing because many high school students need help understanding what they will face in college. One of the main challenges prospective students face is choosing the right major according to their interests, talents, and career goals. These decisions will have a long-lasting impact on a person's personal and professional development. This service activity is expected to provide prospective students with knowledge and understanding about the majors needed in the current era. The goal is to provide an understanding of what the students need as prospective students to step into the world of lectures with suitable and appropriate majors.
Facing Career Challenges in the Digital Era: Career Education and Guidance Program through Instagram Live Talkshow for Accounting Students Renna Magdalena; Ilyona Risty; Go George Herbert; Felicia Juliani Leliga; R. Bernardinus Chrisdianto; Jessica Jaury; David Welson Susanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

Facing career challenges in the digital era is crucial for accounting students to prepare for and compete in an increasingly competitive job market. This topic was selected to guide and educate accounting students on strategies to tackle career challenges through the IG Live program. This program helps students understand the various career paths, develop soft skills and leverage technology in career guidance. The community service method employed is the organization of interactive and educational IG Live sessions. These sessions include vital components such as discussions with experienced speakers from the accounting industry, successful alums, and faculty members, offering practical insights into accounting careers. Additionally, participants are encouraged to engage in interactive Q&A sessions and receive supporting materials such as career guides and articles. This activity will enhance career knowledge, build the necessary skills, and strengthen students' professional networks, thus making them more prepared and confident in facing the job market after graduation.
Co-Authors Albert Irawan Chavella Janice Davalin Wijaya Daud Rexy David Welson Susanto Dendeng, Renaya Kezia Edward Melvin Gandakusuma Emanuel, Christian Evangeline, Angela Felicia Juliani Leliga Garing, Dealova Ninditia Evelin Gloria Mariana Kristanti Harjanto Go George Herbert Go George Herbert Halawa, Junika Hananiel Mennoverdi Gunawan Herbert, Go George Ilyona Risty Isnalita Isnalita Isnalita, Isnalita Jessica Jaury Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Junika Halawa Karyawati, Golrida Kathleen Feliciana Lantemona Mandy Mandy Mandy, Mandy Nathanael, Kensi Isa Noorlailie Soewarno Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh, Oliandes Prasetya, Daud Rexy Eka R. Bernardinus Chrisdianto Risty, Illyona Sihombing, Tanggor Susanto, David Welson Tjahjono, Josephine Kurniawati Tjiptohadi Sawarjuwono Wijaya, Chavella Janice Davalin