Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Vol 1 No 1 (2020)

Pendampingan BUMDes Asung Daya Kabupaten Semarang untuk Peningkatan Pengendalian Internal Siklus Pengeluaran

Ika Kristianti (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Elika Cuntita Bella Deyena Tiwa (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Gabriella Stefany (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Stefi Febrianti (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Lea Ayu Trihastuti (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Aloysius Denis Erwin (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)
Ezra Putri Yufiani Nafara (Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)

Article Info

Publish Date
12 Sep 2020

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.

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Journal Info
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Website

Abbrev

jms

Publisher

Universitas Kristen Satya Wacana

Subject

Agriculture, Biological Sciences & Forestry Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat (JMS) merupakan ajang penyajian hasil kegiatan pengabdian masyarakat dengan akses terbuka bagi para insan akademisi, peneliti, mahasiswa, dosen maupun praktisi. JMSmerupakan publikasi berkala yang diterbitkan Universitas Kristen Satya Wacana ...