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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) International Journal of Multidisciplinary Sciences and Arts 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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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.
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.
Internal Control Of Multi-Purpose Credit Granting: Case Study Of Bank Xyz In Indonesia Dwi Widyawati, Luluk; Efendri, Efendri; Harahap, Ludwina
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5786

Abstract

This research aims to analyze internal control in the provision of Multi-Purpose Credit (KSM) at Bank XYZ Branch XX. The primary focus of this study is to understand how control activities can minimize credit risk faced by the bank. Credit risk refers to the potential loss incurred by lenders due to borrowers failing to meet their obligations as per the agreed terms. In this context, effective internal control is crucial to ensure that all aspects of credit provision are carried out accurately and properly. Control activities encompass a series of procedures and policies designed to manage credit risk, including application processes, document review, risk assessment, credit approval, and periodic monitoring of credit after disbursement. Multi-Purpose Credit is an unsecured product offered to permanent employees with a maximum loan limit of IDR 1,500,000,000 and a maximum tenor of 15 years. This study also explores the actions taken by the bank against employees who violate SOPs in the provision of KSM. By utilizing qualitative analysis methods, this research is expected to provide deeper insights into the effectiveness of internal control in credit provision, as well as recommendations for improving the existing control systems. The findings of this research are anticipated to serve as a reference for the bank in enhancing the quality of credit control and reducing potential risks in the future.
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.
Co-Authors Azka, Aditya Fadillah Biandari, Tiara Ratna Dahlia, Lely Dian Oktaviani Dwi Widyawati, Luluk 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