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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) 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 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

Author-ID : 5352988

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Pengenalan Ekonomi Sirkular (Circular Economy) Bagi Masyarakat Umum Ludwina Harahap; Nurhidayati Dwiningsih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Maret 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

endangering our lives and eco-systems on this earth. They will harm and destroy human life today and the next generation. The issue of sustainability is a very interesting study to be discussed, both by activists, practitioners, relevant authorities, especially in developing countries. The concept of 3 R (Reuse, Reduce, Recycle) which has been offered as a solution to reduce industrial waste, community waste and family waste (household) continues to be developed and now we familiar with the term of circular economy concept. The concept of circular economy that is trending, must be disseminated so that every human being realizes the importance of playing a role in creating a circular economy for the survival of life in the future. This is the motive to do society empowerment activities (PKM) with the topic of Circular Economy for the societies. Even in Covid 19 pandemic era, this event (PKM) have been done physically (offline) and the targets are to make the participants understand and curious or interest about the circular economy. The result shows the understanding of circular economy from participants increased. Besides that, after following the socialization showed a change in paradigms and attitudes about the concept of circular economy and be ready to apply it in the daily life.

Pelatihan Pengukuran Kinerja Organisasi Kemasyarakatan dalam Meningkatkan Tatakelola PKK Ludwina Harahap
Jurnal Abdidas Vol. 1 No. 2 (2020): Vol 1 No 2 June Pages 23-87
Publisher : Universitas Pahlawan Tuanku Tambusai

Pengukuran kinerja diperlukan untuk mengetahui sampai sejauh mana tujuan organisasi; yang diturunkan dari visi misi; dapat dicapai. Melalui pengukuran kinerja dapat dilihat apakah kegiatan yang dilaksanakan sesuai dengan perencanaan, ketentuan, aturan dan didukung oleh tata administrasi yang baik. Pengukuran kinerja tidak sekedar mengukur apa yang telah dilakukan. Pengukuran kinerja dapat menjadi alat yang berfungsi untuk meningkatkan kinerja melalui perbaikan organisasi terus menerus (sustainability), namun sayangnya pengukuran kinerja belum dirasakan sebagai suatu alat yang dapat difungsikan secara optimal dalam meningkatkan kinerja organisasi secara berkesinambungan. Pelatihan pengukuran kinerja didasarkan oleh kondisi dimana penulis melihat beberapa organisasi kemasyarakatan dijalankan oleh pengurus yang sebagian besar belum paham tujuan didirikan organisasinya. Kegiatan dilaksanakan selama ini berdasarkan rutinitas saja tanpa mengetahui apakah kegiatan yang dilaksanakan tersebut sudah on the track dalam mencapai tujuan organisasi. Apakah kegiatan yang dilakukan sudah sesuai dengan yang seharusnya dijalankan, sudah memperhatikan tatakelola organisasi yang baik (good corporate governance). Contoh sederhana, dokumentasi sebagai salah satu ukuran untuk menilai kinerja organisasi sering diabaikan oleh pengurusnya. Permasalahan tersebut dapat diperbaiki secara bertahap dengan salah satu solusi yang ditawarkan yaitu memberikan pemahaman dan pendalaman materi kepada pengurus organisasi kemasyarakatan (terutama organisasi kewanitaan PKK) melalui pelatihan Pengukuran Kinerja Organisasi Kemasyarakatan. Diharapkan dengan pemahaman yang mendalam terhadap pentingnya pengetahuan pengukuran kinerja dan pengimplementasiannya maka diharapkan tatakelola PKK akan meningkat.

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- 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

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.

Penguatan Posdaya Mitra Universitas Trilogi Menuju Masyarakat Yang Berwawasan Lingkungan Berkelanjutan Ludwina Harahap; Efendri
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.265 KB)

Terwujudnya sustainability environmental (lingkungan yang berkelanjutan) menjadi harapan semua masyarakat, sehingga partisipasi dan kesadaran masyarakat sangat dibutuhkan. Kesadaran masyarakat terhadap sustainability environment masih belum maksimal. Menurut United Nations sustainability environment dapat tercipta melalui comprehensive environmental, economic, and equitable sustainability emphasizes the interconnectedness of environment, economy, and equity (United Nations), atau adanya keterkaitan antara lingkungan, ekonomi dan kesetaraan dalam kehidupan masyarakat. Menyadari pentingnya menciptakan lingkungan yang berkelanjutan agar tercapainya kualitas hidup manusia saat ini dan masa depan maka diperlukan adanya kegiatan atau upaya nyata. Merubah perilaku masyarakat untuk menyadari pentingnya menjaga lingkungan dan aktif melakukan kegiatan yang mendukung terciptanya sustainability environmental dapat ditingkatkan melalui himbauan, sosialisasi, pelatihan, pendampingan kepada masyarakat. Kegiatan pengabdian masyarakat ini bertujuan untuk mendorong partisipasi aktif masyarakat melalui penguatan kegiatan yang ada dalam masyarakat dan pengayaan materi dan informasi kepada pengurus lembaga masyarakat seperti posdaya. Program pengabdian pada masyarakat dilaksanakan selama 3 bulan dimana diisi dengan kegiatan penyuluhan/sosialisasi, pelatihan/workshop, pendampingan dan monitoring oleh Dosen Universitas Trilogi dalam bidang pendidikan, dan ekonomi. Kegiatan-kegiatan yang dilakukan memberikan dampak yang cukup berarti terhadap kesadaran masyarakat pentingnya menciptakan lingkungan yang berkelanjutan dan dimulai dari sejak masa anak-anak (anak usia dini) sampai dengan usia lanjut. Kata kunci : Pemberdayaan Masyarakat, Sustainability Environmental, Empowerment

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, RISIKO PASAR, PROFITABILITAS, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Energi Yang Terdaftar di BEI Periode 2013 - 2020) Feby Aulia Zahara; Ludwina Harahap
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Corporate competition is not one of the things that are foreign to the business world. All companies are competing to improve their company's performance in order to increase competitiveness in attracting potential investors to invest in their companies. One of them is by maximizing the value of the company. This research focuses on several challenges facing companies in the current economic development to increase firm value, which the principle of going concern or business sustainability Corporate Social Responsibility (CSR), Market Risk, Profitability, Firm Age, and Firm Size. This research used Energy Companies (Listed on IDX 2013 – 2020) as the population. This research used purposive sampling method, quantitative data based on Financial Statement Report and Annual Report. The research data proceed using SmartPLS 3.0 application. The results of this research show that CSR has a negative effect on firm value, market risk has no significant effect on firm value, profitability has a significant effect on firm value, firm age has no significant effect on firm value, and firm size has a significant effect on firm value.

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

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.

ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG LEASE: STUDI KASUS PADA PERUSAHAAN PEMBIAYAAN PT. FIF Dian Oktaviani; Ludwina Harahap
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4200

Abstract The implementation of internal control system might help the company to achieve its goals effectively, efficiently and compliance. Effective internal controls might also give assurance to shareholders, and stakeholders' that financial statements provide the propriate quality information. Internal control systems might also help detect and prevent the emergence of fraud, especially those committed by company insiders. As a leasing company in Indonesia, PT. FIF has certainly executed an internal control system that help making the company's activities effectively, and efficiently. Account receivables are one of company assets that must be managed and monitored effectively so as to help the company achieving the goal; those are profits and cash flow streams. However, some companies have not realized the importance of internal control. It occurs in PT. FIF, a leasing company in Jakarta. Using the COSO internal control framework, the research with qualitative descriptive methods aims to analyze the implementation The data and information were taken from interviews, observations and documentation. The results show that generally the company has been implemented all five elements of internal control based on the COSO framework. The control environment, risk assessment has been effective with establishing Structure, Responsibility, and Authority, commitment to competence, Standard Operational and Procedure (SOP), etc, especially in the collection division. While, controlling activity has not been done effectively. There is no separation of task clearly, and file or data documentation. Double job or assignments might provide opportunities for errors, fraud, whether it is intentional or not. The other element is information and communication is already done, both top down and bottom up communication channel. While, the last component is that monitoring activities have not been practice well. Management's role in the internal control system is critical to its effectiveness. Managers, auditors, don't have to look at every single piece of information to determine that the controls are functioning and should focus their monitoring activities in high-risk areas. Spot-checking transactions can provide a reasonable level of confidence that the controls are functioning as intended. Keywords: Internal Control, Accounts Receivable, lease, COSO framework

DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF COMPANIES IN INDONESIA Ludwina Harahap
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4346

This paper examines the relationship between profitability, solvability, auditor opinion, and auditor reputation with audit delay in companies in Indonesia. This type of research is quantitative research. The data used are audited financial statements that are published by the company every year. The sampling technique uses the purposive sampling method. The results show that profitability has a significant effect on audit delay. However, we fail to find evidence that solvability, audit opinion, and auditor reputation are associated with the timeliness of the audit report. The result confirms the signaling theory that a company that has positive earnings or income will submit the financial report promptly to communicate to investors about the firm good economic conditions.

SOSIALISASI PENYUSUNAN BIAYA PRODUKSI BAGI KEBERLANJUTAN USAHA: PADA USAHA ULTRA MIKRO AFF CILENGSI Harahap, Ludwina; Efendri, Efendri; Dahlia, Lely
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

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

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

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