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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Sherly Aulia Absari
Universitas Islam Malang
Economics, Econometrics & Finance Education Social Sciences

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Pemanfaatan Embung sebagai Sarana Budidaya Ikan dan Wisata Eko Noerhayati; Sherly Aulia Absari; Yanti Febriyanti; Ricky Andrian; Elang Septian Herlambang; Fawaz Diya’a Rabbi; Fazal Muttaqin; Laila Nur Maida; Devi Rizqy Ramadhani; Ambar Marini; Shoifatun Nur Azizah
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 1 (2023): Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i1.19643

Abstract

Budidaya perikanan adalah salah satu faktor terpenting di sektor perikanan, Di Desa Sukoanyar terdapat embung yang pemanfaatanya masih kurang maksimal dan kurang memadai untuk dijadikan media budidaya ikan serta sarana wisata. KSM-Tematik Unisma melakukan pengabdian kepada Masyarakat melalui pemberdayaan masyarakat dengan merancang pengaturan sarana embung agar dapat di manfaatkan wisata untuk menambah pendapatan masyarakat melalui budidaya ikan serta mendukung dusun Cokro sebagai andalan wisata desa Sukoanyar. Pengembangan sektor budidaya ikan diharapkan menjadi program unggulan dusun Cokro yang dapat dikembangkan secara terus menerus. Tujuan dari kegiatan ini adalah untuk meningkatkan kualitas SDM dusun Cokro melalui budidaya ikan dan hasilnya dapat meningkatkan kesejahteraan masyarakat.
Analisis Penerapan Pengendalian Internal Dalam Mendeteksi Serta Mencegah Kemungkinan Adanya Tindakan Fraud Pada UMKM Sherly Aulia Absari; M. Cholid Mawardi; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of implementing internal control at two MSME locations by explaining aspects of internal control implemented by business actors to prevent fraud in two UMKM in Malang City as a form of comparison between one business and another. This research is descriptive research using a qualitative approach. The data collection method was carried out by means of observation and interviews with related parties. Based on the results of the study, several aspects of internal control implemented by business owners for each MSME have been implemented well, but some are still not good enough. The implementation of internal control at UMKM A has been carried out quite well due to the values of integrity and ethics, which have created a good working bond between employees and owners in managing regulations and policies to achieve common goals. Meanwhile, the implementation of internal control in MSMEs B is still not good because there are still a number of things that have not been implemented properly, such as the authority and division of employee responsibilities, because there is no clear division of tasks and responsibilities and there are no written regulations governing this matter. By implementing policies, training, supervision, and creating a good work environment, owners will be able to detect fraud early on, increase employee compliance, increase openness and transparency, and build trust so as to prevent fraud in MSMEs.Keywords: Business management, internal control, MSMEs, and fraud.
Co-Authors Ambar Marini Devi Rizqy Ramadhani DEWI DIAH FAKHRIYYAH Eko Noerhayati Elang Septian Herlambang Fawaz Diya’a Rabbi Fazal Muttaqin Laila Nur Maida M. Cholid Mawardi Ricky Andrian Shoifatun Nur Azizah Yanti Febriyanti