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Journal : Jurnal Ekonomi

ASSET MANAGEMENT STRATEGY FOR VILLAGE OWNED COMPANIES IN THE FRAMEWORK OF INCREASING VILLAGE REVENUE Andhika Ligar Hardika; Paulus Sugianto Yusuf; Rini Susiani; Supriyanto Ilyas; Syafdinal Syafdinal
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research aims to succeed in village development by increasing village income. Describe how Village Owned Enterprises carry out that asset management strategy in increasing village income. By explaining the inhibiting factors for the development of Village-Owned Enterprises in running their business and providing solutions in the form of strategies to develop Village-Owned Enterprises, the asset management strategy implemented includes observing the environment, preparing strategies, implementing strategies, and evaluating or controlling. The method used in this study is a qualitative method with a descriptive approach through interviews. The research results obtained are Village Owned Enterprises experiencing several problems, namely the level of public awareness, access to capital, marketing, and human resources. Some of the strategies implemented are outreach to the public to increase awareness, increase and optimize business profit results with strengthened financial reports to convince borrowers of capital, cooperate with outsiders, and provide training to improve human resource performance.
IMPLEMENTATION OF INTERNAL CONTROL IN THE INVENTORY TO DETECTING AND PREVENTING FRAUD IN UMKM LACAFACA BANDUNG CITY Eldina Alipphia; Andhika Ligar Hardika
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to find out how fraud can be detected and prevented by using internal control measures in the inventory and storage (warehousing) cycle. The research method used is qualitative research where the results of the qualitative study have a meaningful unique understanding. Data collection techniques were carried out using triangulation (a combination of observation, interviews, documentation). Data analysis is qualitative or inductive. Then the place used in the initial research was the Lacafaca UMKM. The results showed that internal control was not effective in preventing and detecting fraud in the inventory and warehousing cycle at UMKM Lacafaca. If the risk of fraud cannot be handled and prevented adequately, this risk can harm the company. The application of written ethical standards to companies can be a solution to prevent fraud in Lacafaca SMEs