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ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.

ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April
Publisher : Politeknik Pratama Purwokerto

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.

LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO Sukrianto Sukrianto Namrud
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3486

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community groups/micro and small and medium enterprises (UMKM) about literacy and digital-based UMKM financial management models, and to be able to increase the participation of community groups/UMKM in managing UMKM through the provision of knowledge about digital-based management. Descriptive research method with a qualitative approach. The results showed that UMKM in Boalemo District experienced problems in running their businesses, especially during the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financial literacy fully understands the development of digital-based UMKM, especially in increasing income, even their education level in managing good financial management and digitally still relies on manual recording. While the digital-based UMKM financial management model is not in accordance with the targets and objectives. This is evidenced by UMKM business actors who have not been able to make financial reports. UMKM in Boalemo Regency have not been able to use information technology and social media, especially in utilizing digital based financial management designs. This is because UMKM only rely on manual recording. Keywords: Literacy, Model, Financial Management and UMKM

MANAJEMEN PENGELOLAAN PIUTANG PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) DI KABUPATEN BOALEMO Sukrianto Sukrianto; Fibriyanti S. Lakoro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.84

The purpose of this study was to describe the management of accounts receivable management at PT. Federal International Finance (FIF) in Boalemo Regency. The type of research used is phenomenological research with a qualitative approach. The data sources used are primary data sources and secondary data sources. The data analysis method used is the Miles and Huberman model data analysis technique with the stages of data reduction, data presentation and drawing conclusions or data verification. The results of this study indicate that the management of receivables at PT. Federal International Finance (FIF) of Boalemo Regency through the credit department or department must carry out a detailed examination either administratively or in accordance with the 5 C terms with the aim of knowing the customer's background. The return system must be adjusted to the policies of PT. Federal International Finance (FIF) in minimizing bad loans that will occur. So that the ability of consumers to repay receivables or credit can be according to the specified time and not past due

MANAJEMEN PENGELOLAAN PIUTANG PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) DI KABUPATEN BOALEMO Sukrianto Sukrianto; Fibriyanti S. Lakoro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.84

The purpose of this study was to describe the management of accounts receivable management at PT. Federal International Finance (FIF) in Boalemo Regency. The type of research used is phenomenological research with a qualitative approach. The data sources used are primary data sources and secondary data sources. The data analysis method used is the Miles and Huberman model data analysis technique with the stages of data reduction, data presentation and drawing conclusions or data verification. The results of this study indicate that the management of receivables at PT. Federal International Finance (FIF) of Boalemo Regency through the credit department or department must carry out a detailed examination either administratively or in accordance with the 5 C terms with the aim of knowing the customer's background. The return system must be adjusted to the policies of PT. Federal International Finance (FIF) in minimizing bad loans that will occur. So that the ability of consumers to repay receivables or credit can be according to the specified time and not past due

EDUKASI PENDIDIKAN NON FORMAL BAGI SISWA SMA NEGERI 1 PAGUYAMAN KABUPATEN BOALEMO Namrud Sukrianto; Fibriyanti Sukri Lakoro
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol 2 No 1 (2022): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Juni 2022
Publisher : LPPM UNIKS

Pendidikan non formal menjadi salah satu bentuk pendidikan yang ada diluar pendidikan formal dengan melakukan pelaksanaan dengan berjenjang dan terstruktur berdasarkan Undang-undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Dimana pendidikan non formal menjadi jalur pendidikan memiliki tujuan adalah menggantikan, menambah dan melengkapi pendidikan formal. Metode pengabdian yang dilaksanakan dengan melakukan edukasi pendidikan non formal bagi siswa SMA Negeri 1 Paguyaman Kabupaten Boalemo dalam memecahkan masalah yang digunakan metode survei data siswa dan mengidentifikasi masalah dan ceramah. Hasil pelaksanaan pengabdian menjelaskan bahwa pengabdian dilaksanakan sesuai jadwal, serta sudah ditetapkan dan diikuti seluruh kelas di SMA Negeri 1 Paguyaman. Pengabdian kepada masyarakat dilakukan dengan melaksanakan survei dalam mengindentifikasi masalah yang dibahas. Diskusi dilakukan dengan Kepala SMA Negeri 1 Paguyaman terkiat masalah pendidikan non formal. Melakukan sosialisasi dan edukasi kepada siswa dalam pelaksanaan dan pengetahuan terkait manajemen pendidikan non formal dilakukan pada siswa SMA Negeri 1 Paguyaman. Mempererat dan memperkuat kerjasama dalam dengan mitra SMA Negeri 1 Paguyaman dengan memperat hubungan antara Dosen, Siswa dan SMA Negeri 1 Paguyaman.

EDUKASI PENDIDIKAN NON FORMAL BAGI SISWA SMA NEGERI 1 PAGUYAMAN KABUPATEN BOALEMO Namrud Sukrianto; Fibriyanti Sukri Lakoro
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol 2 No 1 (2022): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Juni 2022
Publisher : LPPM UNIKS

Pendidikan non formal menjadi salah satu bentuk pendidikan yang ada diluar pendidikan formal dengan melakukan pelaksanaan dengan berjenjang dan terstruktur berdasarkan Undang-undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Dimana pendidikan non formal menjadi jalur pendidikan memiliki tujuan adalah menggantikan, menambah dan melengkapi pendidikan formal. Metode pengabdian yang dilaksanakan dengan melakukan edukasi pendidikan non formal bagi siswa SMA Negeri 1 Paguyaman Kabupaten Boalemo dalam memecahkan masalah yang digunakan metode survei data siswa dan mengidentifikasi masalah dan ceramah. Hasil pelaksanaan pengabdian menjelaskan bahwa pengabdian dilaksanakan sesuai jadwal, serta sudah ditetapkan dan diikuti seluruh kelas di SMA Negeri 1 Paguyaman. Pengabdian kepada masyarakat dilakukan dengan melaksanakan survei dalam mengindentifikasi masalah yang dibahas. Diskusi dilakukan dengan Kepala SMA Negeri 1 Paguyaman terkiat masalah pendidikan non formal. Melakukan sosialisasi dan edukasi kepada siswa dalam pelaksanaan dan pengetahuan terkait manajemen pendidikan non formal dilakukan pada siswa SMA Negeri 1 Paguyaman. Mempererat dan memperkuat kerjasama dalam dengan mitra SMA Negeri 1 Paguyaman dengan memperat hubungan antara Dosen, Siswa dan SMA Negeri 1 Paguyaman.

Analysis of Village Financial Planning in Towayu Village, Paguyaman Pantai District, Boalemo Regency Hendrika Mahluk; Titin Dunggio; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 4 (2021): Journal of Economic, Business, and Adminsitration
Publisher : LP2M Universitas Bina Mandiri Gorontalo

The research objective was to determine the financial planning process in Towayu Village, Paguyaman Pantai District, Boalemo Regency. This type of research used in this research is a type of qualitative research with a descriptive approach. The descriptive approach of the researcher wants to describe or describe how village financial planning is in Towayu Village, Paguyaman Pantai District. The result of this research is that the draft RPJMDes will be discussed and agreed upon by the Village Head and BPD and then stipulated as a Village Regulation concerning the RPJMDes no later than 3 months after the elected Village Head is appointed. It is often found that the Towayu Village Government has not fully adjusted the actual RPJMDes flow to PERMENDAGRI No. 113 of 2014. Because those met in the field turned out that the preparation of the RPJMDes in the Towayu Village Government was only carried out towards the end of the year. This is a big problem and can even hinder all village activities, both development planning in the village, village empowerment 2) The Village Consultative Body (BPD) will hold deliberations in the framework of drafting RKPDes, and the results of the BPD deliberations serve as guidelines for the Village to compile a draft RKPDes and a list of RKPDes,

Application of Financial Accountability in the Village of Polohungo Agustin Polinto; Ikram Muhammad; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 1 (2021): Journal of Economic, Business, and Adminsitration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

This study has a problem formulation, namely how to implement financial accountability in the village of Polohungo and has the aim of describing the application of village financial accountability in Pulohungo Village. This research uses descriptive research with a qualitative method approach, descriptive research type. This research uses data analysis techniques of the Miles and Huberman model with the following stages 1) Data Reduction, 2) Data Display and Conclusion Chart Drawing/Verification. The results of this study indicate that the application of the Pulohungo Village Financial Accountability is satisfactory, and in accordance with the prevailing laws and regulations. In ADD and DD planning, Planning and Development Deliberation activities have been carried out both at the hamlet level, at the village level, and at the sub-district level by involving BPD, LPMD, and representatives from the community. The purpose of this activity is to accommodate the aspirations of all elements, both the community and the village administration so that it is hoped that village development will take place as planned and in accordance with the priority scale. Implementation accountability has taken place satisfactorily and in accordance with established procedures. The use of ADD and DD funds have been used in accordance with the ADD Fund Usage Plan.

Report Analysis of Cash Flows in the Regional Government of Boalemo Regency Iswan Alam; Titin Dunggio; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 3 (2021): Journal of Economic, Business, and Adminsitration
Publisher : LP2M Universitas Bina Mandiri Gorontalo

The aim to be achieved in this research is to know in-depth about the results of the analysis of cash flow reports in the local government of Boalemo Regency. In this study, researchers used quantitative research types. From the research population above, samples were taken from the 2017-2018 cash flow statement in the Regional Government of Boalemo Regency. The method used in this paper is descriptive quantitative using cash flow ratios. The results showed that the analysis of aruskas reports in the local government of Boalemo district was seen from: 1) from the results of the analysis of the Operational Cash Flow Ratio data after the analysis there was an increase of 5.5%, this explains that the Regional Government of Boalemo Regency has a good financial performance with an increase in the average increase; 2) from the results of the data analysis of the investment cash flow ratio, after the analysis was carried out there was an increase of 4.9%. Looking at the data shows that the average increase is good from 2017 to 2018. So that the Regional Government of Boalemo Regency is able to manage related cash management aimed at acquiring and disposing of fixed assets and other investments in cash; 3) from the data analysis, the Funding Cash Flow Ratio after the analysis is down to 4.6%. In financing cash flow reflects the demand and cash disbursements related to long-term loans; 4) from the results of the analysis of the Transitoris Cash Flow Ratio data, after the analysis, the value is still fixed or balanced by 2.6%. From these results it can be explained that cash flow from transitor activities reflects cash receipts and disbursements to the Regional Government of Boalemo Regency in government funding.

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