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All Journal Competitive Jurnal Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Budimas : Jurnal Pengabdian Masyarakat Jurnal Abdidas Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Empowerment: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Edukasia: Jurnal Pendidikan dan Pembelajaran Trilogi Accounting & Business Research Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Jurnal Manajemen dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) INQUISITIVE: International Journal of Eonomic Equivalent : Journal of Economic, Accounting and Management Adpebi Science Series Akurasi
Harahap, Ludwina
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Trilogi Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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 “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

Abstract

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

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

Abstract

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.
MEMPERKUAT SISTEM PENGENDALIAN MANAJEMEN PERUSAHAAN MELALUI TATA KELOLA BAIK Azka, Aditya Fadillah; Harahap, Ludwina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1823

Abstract

Management control and good governance are two concepts that are interrelated and mutually supportive. Management control is an important process in maintaining company performance and effectiveness, while good governance plays an important role in maintaining integrity and transparency in controlling company management. This study uses the literature study method to analyze the relationship between good governance and management control. The results show that there are two important aspects in strengthening the company's management control system through good governance, namely increasing transparency and reporting, as well as increasing accountability and risk management. Good transparency in financial and operational reporting allows management to effectively monitor company performance and identify problems quickly. Meanwhile, strong accountability helps reduce errors, abuse, and risks associated with company operations.  Keywords: Accountability; Management Control; Good Governance; Reporting; Risk; Transparency
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO Ati Harianti; Ludwina Harahap; Hendyansyah Hendyansyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.159

Abstract

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
Co-Authors Azka, Aditya Fadillah Biandari, Tiara Ratna Dahlia, Lely Dian Oktaviani Dwiningsih, Nurhidayati Efendri Feby Aulia Zahara Harianti, Ati Hassana, Fheirdha Nur Hendyansyah Hendyansyah Jaka Isgiyarta Mita Nur Octaviani Noviola, Anisha Nurhasanah, Siti Puji Nurhidayati Dwiningsih Rafa Nur Fadhilah Regita M Farhana