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All Journal Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Studi Ekonomi dan Kebijakan Publik Journal of Accounting Taxing and Auditing (JATA)
Ladista, Rindy Dwi
Lampung University
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The BALANCED SCORECARD: SEBUAH BIBLIOGRAFI DARI BERBAGAI PERSPEKTIF Rindy Dwi Ladista
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2848

Abstract

One model of the performance measurement system is the Balanced scorecard. The concept of the Balanced Scorecard was developed by Robert S. Kaplan and David P. Norton in 1992. There have been many articles from research related to the balanced scorecard. This study aims to determine the characteristics of articles with the theme of balance scorecard discussion. This research is a qualitative research using a bibliographic study that refers to the charting the field method. Total of 27 articles from the years 2011-2021 were obtained by accessing the open access website from www.scimagojr.com. The sample is then classified based on the bibliographic data of each article, namely the name of the journal, quartile scopus classification, title, author's name, number of authors, year of publication, research objectives, topic, type, data collection technique, and number of references. The results of this study show that 2014 was the year the most articles of this sample were published. Qualitative research with the topic of consequences and using documentation techniques dominates the research results.
Economic Recovery: A Bibliometric Study Rindy Dwi Ladista
Studi Ekonomi dan Kebijakan Publik Vol. 1 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.704 KB) | DOI: 10.35912/sekp.v1i2.1491

Abstract

Purpose: This study aims to determine the characteristics of previous studies on economic recovery Research Methodology: This research is a bibliometric study using the charting the field method developed by Hesford et al., (2006). Results: 46 articles from 2021-2022 were obtained from the Sinta accredited journal with the keyword economic recovery. The majority articles are from 2021, Sinta 5, economic journal, used qualitative research, secondary data sources. Last, three strategies most discussed were empowerment of MSMEs, the provision of social assistance, and the use of Islamic financial instruments. Limitations: This study uses only two of the three classifications developed by Hesford et al (2006). Contribution: The novelty in this research is to propose a new classification based on the focus and scope of journals, Sinta's accreditation rating, types of research, types of data sources, data collection methods, and economic recovery strategies discussed.
Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan Rindy Dwi Ladista; Lindrianasari Lindrianasari; Usep Syaipudin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1535

Abstract

This study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost.
Meningkatkan Daya Saing UMKM Lampung melalui Pelatihan Manajemen Keuangan Syariah dan Pendampingan Legalitas Usaha Joni Putra; Aryan Danil Mirza. BR; Neny Desriani; Rindy Dwi Ladista
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3251

Abstract

MSMEs are a strategic sector in the Indonesian economy. However, many MSMEs face fundamental obstacles in the form of low business legality and minimal Islamic financial literacy, requiring comprehensive assistance. This community service activity aims to improve the competitiveness of MSMEs through business legality assistance based on Online Single Submission (OSS) and Islamic financial management training. This PKM involves 12 MSMEs from various sectors, including food and beverage, makeup services, Pahawang tour services, and local honey production. The training was held on September 5, 2025, at Maharindu Kopi, Bandar Lampung. Participants received educational materials, hands-on practice in registering for a Business Identification Number (NIB), and training in Islamic financial literacy. The results of the activity showed that 10 of the 12 MSMEs successfully obtained business legality in the form of an NIB. In addition, the participants' Islamic financial literacy increased significantly, with an average increase in understanding of 40-50% after participating in the training. Participants also began to be able to prepare simple sharia-based cash flow reports and recognize sharia financial products relevant to their businesses. The success of this program has great potential to be expanded to other regions as a model for empowering competitive, professional, and sustainable MSMEs.
Implementasi Activity Based Costing Sebagai Alternatif Perhitungan Biaya Program Bimbingan Belajar Pada Lembaga XYZ Ladista, Rindy Dwi; Maryani, Ani; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1550

Abstract

The use of traditional methods make cost distortions. This research was conducted to provide an alternative for calculating the cost of the tutoring program at D'Premier9 so that the resulting costs are more accurate and able to describe the consumption of relevant resources according to the activities. The research was conducted with a case study on D'Premier9, by calculating the cost assignment using the Activity Based Costing method. The results showed that there was a cost distortion due to the use of the traditional cost method, in the Polri program an undercost of Rp. 403,848 while the service program costs experienced an overcost of Rp. 302,886. The calculation with the traditional method make cost distortions because the assignment is not carried out according to the cost driver, but by using ABC the cost calculation is more accurate because it calculates the cost driver.
Financial Performance on Climate Change Disclosure in the Indonesian Capital Market Wulan, Diajeng Fitri; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7106

Abstract

Financial performance and climate change disclosure (CCD) in Indonesia Stock Exchange-listed enterprises are examined in this research. The study population contains 388 publicly listed firms from diverse industries to reflect the market. Random sampling minimized selection bias by giving each business an equal chance to be included in the research. Our independent variable, financial success, is assessed by return on assets (ROA), which shows how well a company makes money from its assets. CCD, the dependent variable, is assessed using the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers governance, strategy, risk management, and climate change indicators and objectives. ROA and CCD are examined using linear regression analysis to see whether enterprises with better financial situations are more inclined to declare their environmental practices. Financial success is positively and statistically significantly correlated with climate disclosure. This suggests that profitable corporations may invest more in non-financial reporting, especially climate risk and opportunity reporting. Financially strong firms may also disclose more climate-related information to boost corporate legitimacy, stakeholder confidence, and long-term commitment to sustainable business practices in response to rising global environmental expectations.
Co-Authors Ani Maryani, Ani Aryan Danil Mirza. BR Erni Febriani, Erni Joni Putra Lindrianasari Neny Desriani Usep Syaipudin Usep Syaipudin Wisesa, Panca Wulan, Diajeng Fitri