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All Journal Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Elika Cuntita Bella Deyena Tiwa
Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Pendampingan BUMDes Asung Daya Kabupaten Semarang untuk Peningkatan Pengendalian Internal Siklus Pengeluaran Ika Kristianti; Elika Cuntita Bella Deyena Tiwa; Gabriella Stefany; Stefi Febrianti; Lea Ayu Trihastuti; Aloysius Denis Erwin; Ezra Putri Yufiani Nafara
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1419.723 KB) | DOI: 10.24246/jms.v1i12020p1-16

Abstract

The main problem at BUMDes Asung Daya is the control weaknesses that results in the difficulty of mitigating existing risks, particularly related to the cash disbursement cycle. While on the other hand Asung Daya Village Social Enterprise were asked to stay afloat during the Covid-19 pandemic. The purpose of this activity is to assist Asung Daya Village Social Enterprise in creating better cash management by promoting optimal internal control. The method used in this activity is assistance, observation and case discussion. The result is the mapping of threats in the cash disbursement cycle, the formulation of preventive controls, the detection and improvement of each of its business activities, and the creation of a flowchart as part of the technical documentation of the Asung Daya Village Social Enterprise cash disbursement system.
Co-Authors Aloysius Denis Erwin Ezra Putri Yufiani Nafara Gabriella Stefany Ika Kristianti Lea Ayu Trihastuti Stefi Febrianti