Garuda - Garba Rujukan Digital

SOSIALISASI EKONOMI SIRKULAR BAGI MASYARAKAT DESA CICADAS BOGOR Efendri; Harahap, Ludwina
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31938/jai.v2i2.583

The challenges society faces in the 21st century are increasing, especially with the decreasing resources for human survival. So far, economic life has followed a linear economic model: take, make, and waste. A linear economy causes an increase in garbage and decreased resources used continuously without control. The circular economy model is a new economic model that tries to improve the previous concept. The concept of a circular economy needs to be socialized to the public to raise awareness of protecting the environment so that the sustainability of the ecosystem can be maintained. Problems that arise in society due to a lack of concern for environmental sustainability include the increasing amount of plastic waste. Through the community service program (PKM), Trilogi University has conducted socialization of the circular economy concept for the community in Cicadas Village, Bogor. This activity aims to raise public awareness of the importance of implementing the circular economy concept in everyday life to reduce plastic waste in society and other social issues. The PKM method is carried out through several activities: exploring cooperation, preparing work plans (planning) and creating socialization materials, implementing activities (socialization and education), evaluation, and reflection. Most participants needed to learn about the circular economy and gain awareness of protecting the environment and managing plastic waste. Through this outreach activity, participants are starting to understand the circular economy concept and its application in everyday life. It can be seen from the participants' enthusiasm in answering every question given and by providing real-life examples. Apart from that, several questions asked by participants after participating in the socialization showed that the material provided was still remembered and understood by the participants. Overall, the objectives of the socialization activities can be achieved, and the activities run according to the expected plans and targets, namely providing education and raising public awareness to implement a circular economy in life to reduce plastic waste in society. Keywords: Circular Economy, Environment, Community, Sustainability Abstrak Tantangan yang dihadapi oleh masyarakat di abad ke-21 semakin meningkat, terutama dengan semakin berkurangnya sumber daya bagi kelangsungan hidup manusia. Selama ini kehidupan ekonomi berjalan mengikuti model ekonomi linear, yaitu take, make dan waste. Ekonomi linear menyebabkan semakin bertambahnya sampah dan berkurangnya sumber daya yang digunakan secara terus menerus tanpa kendali. Model ekonomi sirkular menjadi model ekonomi baru yang mencoba untuk memperbaiki konsep sebelumnya. Konsep ekonomi sirkular perlu disosialisasikan kepada masyarakat untuk menumbuhkan kesadaran menjaga lingkungan agar keberlangsungan ekosistem dapat terjaga. Persoalan yang muncul di masyarakat akibat kurang peduli terhadap keberlangsungan lingkungan diantaranya adalah sampah plastik yang semakin banyak. Melalui program pengabdian kepada masyarakat (PKM) Universitas Trilogi telah mengadakan sosialisasi konsep ekonomi sirkular bagi masyarakat di Desa Cicadas, Bogor. Tujuan kegiatan ini adalah untuk menumbuhkan kesadaran masyarakat terhadap pentingnya menerapkan konsep ekonomi sirkular dalam kehidupan sehari-hari sebagai salah satu upaya mengurangi masalah sampah plastik di masyarakat dan permasalahan sosial lainnya. Metode PKM dilakukan melalui beberapa tahapan kegiatan, yaitu penjajakan kerjasama, menyusun rencana kerja (perencanaan) dan pembuatan materi sosialisasi; pelaksanaan kegiatan (sosialisasi dan edukasi); evaluasi dan refleksi. Sebagian besar peserta belum mengetahui tentang ekonomi sirkular, dan masih kurang tingkat kesadaran untuk menjaga lingkungan dan mengelola sampah plastik. Melalui kegiatan sosialisasi ini terlihat peserta mulai mengetahui konsep ekonomi sirkular dan aplikasinya dalam kehidupan sehari-hari. Hal ini dapat dilihat dari antusiasme peserta dalam menjawab setiap pertanyaan yang diberikan dan dengan memberikan contoh-contoh nyata yang ada dalam kehidupan. Selain itu, dari beberapa pertanyaan yang diajukan oleh peserta setelah mengikuti sosialisasi menunjukkan bahwa materi yang diberikan masih diingat dan dipahami oleh peserta. Secara keseluruhan tujuan dari kegiatan sosialisasi dapat tercapai dan kegiatan berjalan sesuai dengan rencana dan target yang diharapkan, yaitu memberikan edukasi dan menumbuhkan kesadaran masyarakat untuk menerapkan ekonomi sirkular dalam kehidupan sebagai upaya mengurangi sampah plastik di masyarakat. Kata Kunci: Ekonomi Sirkular, Lingkungan, Masyarakat, Sustainability

PELATIHAN DAN PENGAKUAN PROFESIONAL SEBAGAI DETERMINAN PILIHAN KARIR SEBAGAI AKUNTAN PENDIDIK Harahap, Ludwina; Efendri, Efendri
MANABIS: Jurnal Manajemen dan Bisnis Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The study aims to test the influence of professional recognition and training on the interest in becoming an educator accountant for Accounting students in South Jakarta. This study used the structural equation modeling (SEM) method from 100 students as a sample selected by purposive sampling technique. The results show that these two factors significantly influenced students' interest in becoming educator accountants. For future study, suggested adding other factors that may influence career choices as an educator accountant, such as economic motives, family support, or other factors. The implications of this research are helping students in choosing a career, especially accounting students. Another implication is suggesting to educational institutions equip the student with ts some professional training to support student career selection. This research may add to the study of student career choices

Perancangan Sistem Pengendalian Internal Persediaan Barang Guest Supplies Pada Department Housekeeping Biandari, Tiara Ratna; Harahap, Ludwina
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4190

Untuk memberikan pelayanan yang baik, maka Hotel XYZ yang telah berdiri sejak tahun 2010 harus memperhatikan segala hal yang berhubungan dengan pelayanan tamu, salah satunya yaitu dengan pengelolaan persediaan guest supplies. Agar pengelolaan perlengkapan tamu berjalan dengan baik dan mengurangi risiko yang dapat muncul, dibutuhkan praktek pengendalian internal. Penelitian ini bersifat studi kasus dimana penelitian ini membantu menganalisis masalah yang timbul akibat belum diterapkan pengendalian internal pada pengelolaan persediaan guest supplies. Pengumpulan data dilakukan dengan metode wawancara dan dokumentasi. Selanjutnya dilakukan analisis dan evaluasi data yang akan menghasilkan suatu rekomendasi perbaikan yaitu perancangan sistem pengendalian internal berbasis COSO. Perbaikan ini bertujuan agar aktivitas pengelolaan persediaan guest supplies pada Hotel XYZ dapat semakin efektif dan efisien dalam pelaksanaannya.

THE The Determinants of Accounting Students' Interest As An Accountant Educator : - Nurhasanah, Siti Puji; Harahap, Ludwina
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.425

This study aims to determine the determinant of accounting students' interest to have a career as an accountant educator. To get data, we collected it from questionnaires to accounting students from 4 universities in South Jakarta with certain criteria. The questionnaires that were back and processed were 100. This study uses PLS analysis with a purposive sampling technique. In this research, the analytical tool used is Smart PLS 3.3.3 Software. The results show that variables of professional recognition, professional training, social values, and labor market consideration have a positive and significant effect on the interest of accounting students' careers as accountant educators.

SOSIALISASI BAGI IBU RUMAH TANGGA “EKONOMI DAN BISNIS DALAM PANDANGAN ISLAM” Harahap, Ludwina; Dwiningsih, Nurhidayati; Efendri, Efendri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15234

This community service activity aims to discuss Economics and Business from an Islamic perspective for housewives who are in business. The material provided included the basic principles of Islamic economics that can be applied, and how they can take advantage of economic potential while still adhering to Sharia values. Thus, housewives can play an active role in building the family economy and society without neglecting their main obligations and responsibilities in the household. The service was implemented at the Green Cileungsi Housing, Cileungsi, Bogor. Through this service, it is hoped that the understanding of Economics and business under Islamic law for housewives who carry out business or entrepreneurial activities can increase so that it does not contradict Islamic teachings. Service activities are carried out through material presentations, discussions, and questions and answers so that material provision runs more effectively. It is hoped that this activity will have a positive impact on all involved, starting from the implementers, supervisors, and all parties involved

PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI Noviola, Anisha; Ludwina Harahap
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7776

This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.

RANCANGAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA: STUDI KASUS PADA SEKOLAH MENENGAH Harahap, Ludwina; Hassana, Fheirdha Nur; Isgiyarta, Jaka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2192

The research aims to translate and map the school’s vision, mission, and goals into strategic objectives, identifying targets and strategic measures as steps in designing the BSC. The performance measurement framework encompasses four perspectives: financial, customer, internal business processes, and learning and growth. Key findings include a financial performance rating of 66.67% for 2020–2021, reflecting good economic, effectiveness, and efficiency ratios. The customer perspective demonstrated high satisfaction with the quality of services, while the internal business process perspective achieved an excellent score of 86% in innovation and after-sales service. Lastly, the learning and growth perspective indicated strong performance through employee satisfaction and system capability. The study contributes a structured BSC-based performance measurement design, providing SMP AB with a comprehensive tool to evaluate and enhance educational quality.Keywords: Keywords: Balanced Scorecard; Educational Institutions; School Performance Measurement.

SOSIALISASI BAGI IBU RUMAH TANGGA â€œEKONOMI DAN BISNIS DALAM PANDANGAN ISLAMâ€ Harahap, Ludwina; Dwiningsih, Nurhidayati; Efendri, Efendri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

This community service activity aims to discuss Economics and Business from an Islamic perspective for housewives who are in business. The material provided included the basic principles of Islamic economics that can be applied, and how they can take advantage of economic potential while still adhering to Sharia values. Thus, housewives can play an active role in building the family economy and society without neglecting their main obligations and responsibilities in the household. The service was implemented at the Green Cileungsi Housing, Cileungsi, Bogor. Through this service, it is hoped that the understanding of Economics and business under Islamic law for housewives who carry out business or entrepreneurial activities can increase so that it does not contradict Islamic teachings. Service activities are carried out through material presentations, discussions, and questions and answers so that material provision runs more effectively. It is hoped that this activity will have a positive impact on all involved, starting from the implementers, supervisors, and all parties involved

Pengaruh Kepemilikan Manajerial, Female CEO, Profitabilitas dan Leverage terhadap Prudence Akuntansi Perusahaan Transportasi dan Logistic di BEI Ludwina Harahap; Rafa Nur Fadhilah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.897

Abstract : This study aims to analyze the effect of managerial ownership, the presence of female CEOs, profitability, and leverage on accounting prudence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX). The research method used is multiple regression with a sample of companies selected based on the purposive sampling method. The results of the study indicate that managerial ownership and leverage have a positive and significant effect on accounting prudence. Meanwhile, profitability has a negative and significant effect on accounting prudence. However, the presence of female CEOs does not have a significant effect on accounting prudence. These findings indicate that more conservative accounting decisions tend to be influenced by managerial interests and the company's funding structure compared to the CEO's gender factor. This study provides implications for stakeholders that the company's ownership structure and funding policies play an important role in the application of more prudent accounting principles to manage financial risk. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, keberadaan CEO perempuan (female CEO), profitabilitas, dan leverage terhadap prudensi akuntansi pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah regresi berganda dengan sampel perusahaan yang dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan leverage berpengaruh positif dan signifikan terhadap prudensi akuntansi. Sementara itu, profitabilitas memiliki pengaruh negatif dan signifikan terhadap prudensi akuntansi. Namun, keberadaan CEO perempuan tidak berpengaruh signifikan terhadap prudensi akuntansi. Temuan ini menunjukkan bahwa keputusan akuntansi yang lebih konservatif cenderung dipengaruhi oleh kepentingan manajerial dan struktur pendanaan perusahaan dibandingkan dengan faktor gender CEO. Penelitian ini memberikan implikasi bagi pemangku kepentingan bahwa struktur kepemilikan dan kebijakan pendanaan perusahaan memainkan peran penting dalam penerapan prinsip akuntansi yang lebih berhati-hati untuk mengelola risiko keuangan.

RANCANGAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA: STUDI KASUS PADA SEKOLAH MENENGAH Hassana, Fheirdha Nur; Harahap, Ludwina; Isgiyarta, Jaka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2159

The research aims to translate and map the school’s vision, mission, and goals into strategic objectives, identifying targets and strategic measures as steps in designing the BSC. The performance measurement framework encompasses four perspectives: financial, customer, internal business processes, and learning and growth. Key findings include a financial performance rating of 66.67% for 2020–2021, reflecting good economic, effectiveness, and efficiency ratios. The customer perspective demonstrated high satisfaction with the quality of services, while the internal business process perspective achieved an excellent score of 86% in innovation and after-sales service. Lastly, the learning and growth perspective indicated strong performance through employee satisfaction and system capability. The study contributes a structured BSC-based performance measurement design, providing SMP AB with a comprehensive tool to evaluate and enhance educational quality.Keywords: Keywords: Balanced Scorecard; Educational Institutions; School Performance Measurement.

Title

Found 29 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 29 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 29 Documents
Search