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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
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Pengendalian Internal Pada Perusahaan Start Up Regita M Farhana; Ludwina Harahap
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.242

Abstract

Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research conduct to analyzes internal control systems in handling inventory of vegetables and fruit-based on COSO (Committee of Sponsoring Organization) theory. This type of research is a qualitative descriptive approach. Data is obtained through interviews with informants. The results showed that the company has largely implemented internal controls on vegetable and fruit inventory that according to internal control standards according to COSO. But, it is not fully implemented for environmental control and supervision activities.
Corporate governance, firm value, institutional, ownership and corporate social responsibility Mita Nur Octaviani; Ludwina Harahap
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.542

Abstract

Research in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. Therefore, this study explores more roles of institutional ownership in mitigating manager behavior not to impede the achievement of corporate goals and the creation of corporate value. Other governance mechanisms, namely external governance, can also discipline managers to help achieve the company's goals of improving shareholders' prosperity using corporate CSR proxies. With a sample of 13 companies registered in the mining sector for 5 years, researchers tried to test whether internal and external governance could positively affect the company's value. The results show that internal and external governance positively affect the company's value, except for the influence of the audit committee, which shows its insignificance to the company's value. Moreover, independent commissioners, board of commissioners, institutional ownership, and CSR positively significantly affect the company's value. The result may contribute to the development of corporate governance literature and support to the authority board to strengthen the regulations which is protect the investors, shareholders and also stakeholders elsewhere.
Pengaruh Tekanan dan Kesempatan dengan Identitas Moral Sebagai Pemoderasi Terhadap Perbuatan Menyontek Efendri Efendri; Ludwina Harahap
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.717

Abstract

This research aims to analyze the influence of pressure and opportunities on cheating which is moderated by moral identity. The number of active students at the time this research was conducted in May 2020 was 2,218 people who made up the population. From this population, samples are taken that meet certain criteria (purposive sampling). The number of samples selected was 395 people. From the data obtained and then processed using the warpPls 8 application, the results showed that the variables pressure (X1) and opportunity (X2) had a significant effect on fraud (Y) with p_values ​​of <0.01 and <0.01 respectively. The moral identity variable (Z) significantly strengthens the relationship between the pressure (X1) and opportunity (X2) variables with cheating (Y) with each p-value <0.01. The moral identity variable (Z) does not significantly influence the cheating variable (Y) with a p_value of 0.06. The moral identity variable (Z) functions as a pure moderating variable.
Pengaruh Tekanan dan Kesempatan dengan Identitas Moral Sebagai Pemoderasi Terhadap Perbuatan Menyontek Efendri, Efendri; Harahap, Ludwina
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.717

Abstract

This research aims to analyze the influence of pressure and opportunities on cheating which is moderated by moral identity. The number of active students at the time this research was conducted in May 2020 was 2,218 people who made up the population. From this population, samples are taken that meet certain criteria (purposive sampling). The number of samples selected was 395 people. From the data obtained and then processed using the warpPls 8 application, the results showed that the variables pressure (X1) and opportunity (X2) had a significant effect on fraud (Y) with p_values ​​of <0.01 and <0.01 respectively. The moral identity variable (Z) significantly strengthens the relationship between the pressure (X1) and opportunity (X2) variables with cheating (Y) with each p-value <0.01. The moral identity variable (Z) does not significantly influence the cheating variable (Y) with a p_value of 0.06. The moral identity variable (Z) functions as a pure moderating variable.
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.
The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study Harahap, Ludwina; Isgiyarta, Jaka
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.22

Abstract

This paper aims to conduct a literature study on the role of the CE in preventing fraud. Undoubtedly, weak internal controls (IC) and CE are the factors that cause various cases of fraud to occur, such as corruption, collusion, bribery, and various unethical behaviors.. The COSO IC Framework and previous studies explicitly state that the CE is the primary basis for building a strong IC system, and the leader or supervisor is a central figure in realizing the formation of a strong CE. However, from several previous studies, not much has examined the role of the CE on the effectiveness of ICs in preventing fraud. The method used is to enter keywords in the search engine, consisting of "corruption, fraud, CE, corruption in the public sector, unethical behavior, public sector". Databases like Scopus, Emerald, Google Scholars, Scihub, and Proquest are utilized as search tools to discover pertinent research in this specific field. The results show that several previous studies using quantitative and qualitative methods to examine the effectiveness of CE and the role of leaders in creating a strong CE to prevent and reduce fraud. The study contributes general knowledge and practical insights of the role of CE and the role of a leader to enforce CE.
SOSIALISASI PENYUSUNAN BIAYA PRODUKSI BAGI KEBERLANJUTAN USAHA: PADA USAHA ULTRA MIKRO AFF CILENGSI Ludwina Harahap; Efendri Efendri; Lely Dahlia
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.501 KB) | DOI: 10.31938/jai.v1i2.414

Abstract

The problems almost faced by MSMEs in Indonesia are business sustainability, knowledge about the market, sense of competition, financial reporting, product or production costs, access to capital, marketing and other difficulties. The problem will increase and impact the business's continuity in the future if it is not resolved. The issues should be solved one by one and gradually. The primary purpose of this PKM is to educate and assist SMEs (SMEs Azka Frozen Food Cilengsi) about the cost of product or production costs; introduction of types of production costs, identification and calculation of production costs and the implications of the application of production costs to business continuity or sustainability. PKM is carried out in training and other activities such as sharing sessions, consultations and mentoring, calculating production costs and financial management and reporting. After implementing this PKM, AFF SMEs have gained knowledge about simple production costs and can calculate their product costs. Having some knowledge becomes the provision for managing the business better, and also it is expected that AFF SMEs can make improvements in calculating production costs. Accurate calculation of production costs has implications for more competitive selling prices and other strategic movements.Keywords: Production Cost, Sustainability, Mentoring, SMEsAbstrakPada umumnya permasalahan yang dihadapi oleh usaha ultra mikro di Indonesia adalah tentang keberlanjutan usaha di masa mendatang, pengetahuan tentang pasar, persaingan dan pengelolaan dan pencatatan keuangan, biaya produksi, permodalan, pemasaran dan kesulitan khas lainnya. Permasalahan tersebut akan semakin bertambah dan menyebabkan terganggunya keberlangsungan usaha bilamana tidak diselesaikan. Kegiatan PKM ini dilaksanakan bertujuan untuk memberikan pemahaman tentang biaya produksi dan aspek bisnis lainnya dan juga untuk meningkatkan keterampilan dalam mengelola usaha ultra mikro mitra (Azka Frozen Food Cilengsi/AFF). Metode PKM diantaranya dengan memberikan pelatihan dasar tentang biaya produksi secara online dan pendampingan menghitung biaya produksi. Hasil kegiatan PKM menunjukkan bahwa usaha ultra mikro AFF mendapatkan pengetahuan dan pemahaman lebih baik tentang biaya produksi, serta dapat menghitung biaya produksi sendiri. Perhitungan biaya produksi usaha ultra mikro AFF dapat dilakukan sendiri dan dimanfaatkan dalam menjalankan usaha, seperti melakukan penghematan dan pengelolaan bahan baku. Dampak dari pelaksanaan PKM ini usaha ultra mikro AFF sudah dapat menghitung biaya produksi, paham tentang biaya overhead, dan mengetahui manfaat melakukan perhitungan biaya produksi bagi keberlangsungan usaha.Kata Kunci: Biaya Produksi, Keberlanjutan Usaha, Pendampingan, Ultra Mikro
SOSIALISASI EKONOMI SIRKULAR BAGI MASYARAKAT DESA CICADAS BOGOR Efendri; Ludwina Harahap
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

Abstract

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
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