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All Journal Jurnal Akuntansi Aktual PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Karinov Pasundan International of Community Services Journal (PICS-J)
Ridoni Fardeni Harahap
Faculty Of Economics, Universitas Negeri Malang
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences

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PELATIHAN DAN PENDAMPINGAN SERTIFIKASI PROFESI TEKNISI AKUNTANSI BAGI GURU AKUNTANSI DI KOTA MALANG Makaryanawati, Yana -; Sidharta, Eka Ananta; Harahap, Ridoni Fardeni; Furqorina, Rizka -
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 5 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v5i1.224

Abstract

The globalization of the labor market led to increased labor competition in the country. The influx of foreign workers makes domestic workers have to prepare themselves to be able to compete competitively. To win the competition, the labor must have the competency certification required by labor users. This competency certification is issued by a competent certification body. Competency certification covers various fields, including competencies in the field of accounting, which has an important role in the company as the party responsible for preparing financial statements. The need for competency information underlies the Community Service team majoring in Accounting to socialize how the mechanisms and techniques to obtain Accounting Technician competency certification. This socialization was packaged in a Webinar forum which invited 21 participants who are members of the Malang City Economics MGMP. This activity provides benefits, including providing solutions to improve the understanding and capabilities of Accounting Teachers, one of which is through training and mentoring by parties experienced in Accounting Technician Professional Certification; provide easy-to-understand training on Accounting Technician Professional Certification and provide tips and tricks for facing the Accounting Technician Competency Test; increase the motivation of the Accounting Teacher to provide training and understanding to students in preparing for the Accounting Technician Competency Test.
IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN TARIF JASA RAWAT INAP RSUI “ORPEHA” TULUNGAGUNG Qurrotakyun, Nur Habiba; Harahap, Ridoni Fardeni
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 5, No 1 (2021): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v5i1.9241

Abstract

Tujuan penelitian ini adalah untuk membantu rumah sakit dalam mengurangi distorsi biaya yang terjadi dengan cara membuatkan perhitungan tarif kamar rawat inap menggunakan sistem ABC. Metode penelitian ini adalah kualitatif dengan wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa rumah sakit menetapkan tarif jasa rawat inap dengan mempertimbangkan harga pasar, keadaan ekonomi masyarakat, dan kepantasan. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan antara yang telah diterapkan oleh rumah sakit dengan perhitungan menggunakan sistem ABC. Perbandingan HPP tidak dapat diidentifikasi dikarenakan rumah sakit tidak dapat mengetahui secara pasti HPP yang dibebankan atas tarif jasa rawat inapnya. Sedangkan tarif jasa rawat inap mengalami overcosting untuk kelas rawat inap VVIP, kelas II, dan kelas III, memberikan hasil undercosting untuk kelas rawat inap VIP A, VIP B, dan kelas I. Selisih terjadi karena perbedaan metode perhitungan dimana RSUI “Orpeha” Tulungagung menggunakan sistem biaya perkiraan sehingga perhitungan menjadi kurang akurat. Dengan adanya penelitian ini, penulis menyarankan agar pihak manajemen rumah sakit dapat melakukan evaluasi terhadap penetapan tarif dan mulai memperhitungkan untuk menggunakan sistem ABC.  The objective of this study is to help the hospital lowering the distortion by calculating the inpatient room costs using the ABC system. The method used in this research is qualitative with the data collection done through interviews and documentation. The results of study indicate the hospital set costs for inpatient services by considering market price, economic situation of the community, and appropriateness. The results of the study show that there are differences of costs that have been applied by hospitals, with the ones calculated using the ABC system. The difference in COGS could not be identified because the hospital could not know for certain the COGS charged for its inpatient services. While inpatient services costs experienced an overcosting for inpatient classes VVIP, class II, and class III, experienced an undercosting for inpatient classes VIP A, VIP B, and class I. The difference occurred due to differences in calculation methods where Islamic General Hospital "Orpeha" Tulungagung used an estimated cost system, making the calculation less accurate. With this research, the researcher suggests the hospital's management to evaluate the costs setting and start to calculate the costs using the ABC system.
Studi Fenomenologi Model Implementasi CSR Berkelanjutan Di Kampung Warna-Warni Jodipan Erif Nurhuda; Satia Nur Maharani; Ridoni Fardeni Harahap
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.747

Abstract

Effective implementation of CSR programs is expected to provide long-term bene-fits and is continuous. The purpose of this research is to formulate a model for im-plementing a sustainable CSR program. This study uses a descriptive method with a qualitative transcendental phenomenological approach that aims to, obtain in-depth and pure information from the object of research related to the implementa-tion model of sustainable CSR programs. The results of this study show the imple-mentation model of sustainable CSR programs that continuously provide benefits to the community and the company. Building a sustainable CSR program is carried out through the implementation of appropriate programs against targets and tar-gets, directed at community problems. The alignment of the program model given with problems in the community and can touch the root of these problems directly. He considered every triple bottom line element in the program implementation. The sustainability of the CSR program indirectly involves the active participation of the community and the company carries out a series of directed, systematic and planned management activities. Moreover, sustainable CSR programs cannot be separated from interference or support from the government and universities.
Pengenalan dan Pelatihan Pendidikan Profesi Penilai Bagi Alumni Fakultas Ekonomi Universitas Negeri Malang Makaryanawati Makaryanawati; Ridoni Fardeni Harahap; Septy Nur Sulistyawati; Mamluatul Mahmudah
Jurnal KARINOV Vol 4, No 2 (2021): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v4i2p115-120

Abstract

Profesi Penilai Publik merupakan profesi yang memiliki kompetensi dalam melakukan penilaian atas aset properti dan aset bisnis. Profesi ini diperlukan di berbagai sektor, baik sektor pemerintahan, perbankan, perpajakan, maupun sektor swasta. Peluang untuk menjadi penilai publik juga masih terbuka lebar karena kebutuhan akan jasa appraisal semakin tinggi dan belum banyak masyarakat yang mengetahui profesi ini. Oleh sebab itu perlu dilakukan pengenalan dan pelatihan profesi penilai publik. Partisipan dalam kegiatan ini berasal dari alumni, mahasiswa, dan masyarakat umum. Tahapan dalam pelaksanaan pengabdian terdiri dari analisis situasi partisipan, sosialisasi kegiatan, pelaksanaan pengenalan dan pelatihan, pemberian feedback kepada partisipan, dan evaluasi kegiatan. Berdasarkan hasil evaluasi atas kegiatan dapat disimpulkan bahwa kegiatan pengenalan dan pelatihan profesi penilai dengan melibatkan alumni penting dilakukan karena mampu meningkatkan motivasi partisipan. Hal tersebut bertujuan untuk meningkatkan mutu dan kesiapan lulusan jurusan akuntansi dalam menghadapi persaingan dunia kerja yang semakin kompetitif. Kata kunci: akuntansi, alumni, pengabdian masyarakat, profesi penilai publik Abstract The public appraisal profession is a profession that has competence in evaluating property assets and business assets. This profession is needed in various sectors, including the government sector, banking, taxation, and the private sector. The opportunity to become a public appraiser is also still wide open because the need for appraisal services is getting higher and not many people know about this profession. Therefore, it is necessary to introduce and train the public appraiser profession. Participants in this activity came from alumni, students, and the general public. The stages in the implementation of the service consist of analyzing the participant's situation, socializing activities, implementing introductions, training, providing feedback to participants, and evaluating. Based on the results of the evaluation of the activities, it can be concluded that the introduction and training of the appraisal profession involving alumni is important because it can increase the motivation of participants. It aims to improve the quality and readiness of graduates majoring in accounting in the face of an increasingly competitive world of work.Keywords: accounting, alumni, community service, public appraiser profession 
MOTIVATION, STRATEGY, DIGITAL MARKETING: MSME SUREFIRE MOVES TO SURVIVE IN THE MIDST OF THE COVID-19 PANDEMIC Rizky Firmansyah; Mochammad Galih S Wicaksono; Dwi Narulia; Ridoni Fardeni Harahap; Annisa Puspita Amalia
Pasundan International of Community Services Journal (PICS-J) Vol 3 No 2 (2021): Volume 03 Number 02 December 2021
Publisher : LPM Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/pics-j.v3i2.4519

Abstract

This service activity aims to analyze the needs and build a digitalization mindset for MSMEs in Malang City in facing the challenges of the Covid-19 Pandemic. Digital marketing strategies can be a bridge for MSMEs to reach a wider target market, so an interpersonal approach is needed to encourage business people to renew targeted marketing strategies. The method of implementing this activity consists of three stages, namely pre-implementation, implementation and post-implementation. The findings on the activity contain interesting facts, including MSMEs in Malang City do not experience capital problems, cash flow uncertainty causes a reduction in production activities, features on online platforms have not been used optimally and difficulties in compiling interesting content that can create interaction with the target market. Significant results were shown by MSME actors after participating in counseling and training activities, namely MSME actors were able to determine an online platform that could support their marketing system and some MSME actors were able to create interactions with consumers through digital activation to the purchase process from consumers. Apart from that, there are still many things that must be improved by MSME actors, especially in improving the quality of human resources and the digital marketing system.
Agency theory: Review of the theory and current research Ranindya Hendrastuti; Ridoni Fardeni Harahap
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p085

Abstract

AbstractThis article intends to review the theoretical aspects and current research on agency theory. It aims to explore the main ideas, problems, and issues related to agency theory through a survey of the current literature. Agency theory is caused by agency relationships and information asymmetry which causes agency problems and agency costs. This article not only categorizes agency problems into six categories representing various concepts and problems but also solutions offered related to agency theory research over the last five years. This literature survey will enlighten practitioners and researchers in understanding, analyzing, mitigating agency problems, and guiding future research on agency theory.AbstrakArtikel ini bermaksud untuk meninjau aspek teoretis dan riset terkini tentang teori keagenan. Hal ini bertujuan untuk mengeksplorasi ide-ide utama, masalah, dan isu-isu yang terkait dengan teori keagenan melalui survei literatur saat ini. Teori keagenan disebabkan oleh hubungan keagenan dan asimetri informasi yang menyebabkan masalah keagenan dan biaya keagenan. Artikel ini tidak hanya mengkategorikan masalah keagenan ke dalam enam kategori yang mewakili berbagai konsep dan masalah tetapi juga menawarkan solusi terkait dengan riset teori keagenan selama lima tahun terakhir. Survei literatur ini akan mencerahkan praktisi dan peneliti dalam memahami, menganalisis, mengurangi masalah keagenan, dan membantu memandu riset selanjutnya tentang teori keagenan. 
Co-Authors Annisa Puspita Amalia Dwi Narulia Eka Ananta Sidharta Erif Nurhuda Furqorina, Rizka Makaryanawati Mamluatul Mahmudah Mochammad Galih S Wicaksono Qurrotakyun, Nur Habiba Ranindya Hendrastuti Rizky Firmansyah Satia Nur Maharani Septy Nur Sulistyawati