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<![CDATA[ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR ]]>
<![CDATA[Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jebaku.v2i1.100
<![CDATA[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.]]>
<![CDATA[MANAJEMEN PENGELOLAAN PIUTANG PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) DI KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.84
<![CDATA[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]]>
<![CDATA[MANAJEMEN PENGELOLAAN PIUTANG PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) DI KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.84
<![CDATA[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]]>
<![CDATA[Application of Financial Accountability in the Village of Polohungo ]]>
<![CDATA[Agustin Polinto]]>;
<![CDATA[Ikram Muhammad]]>;
<![CDATA[Sukrianto]]>
<![CDATA[ Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 1 (2021): Journal of Economic, Business, and Adminsitration (JEBA) ]]>
Publisher : <![CDATA[LP2M Universitas Bina Mandiri Gorontalo ]]>
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DOI: 10.47918/jeba.v2i3.231
<![CDATA[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.]]>
<![CDATA[Implikasi Program Pelatihan Berbasis Ekonomi Kemasyarakatan Di Desa Bajo Kabupaten Boalemo ]]>
<![CDATA[Fibriyanti S. Lakoro]]>;
<![CDATA[Sukrianto]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i1.208
<![CDATA[The purpose of the study was to determine the type of program that is good in improving the community economy, especially economic-based development in Bajo Village. To find out the impact of a training program that does not go well. Finally, to find out the impact of the community-based economic training program in Bajo Village. The research method described in this study is a qualitative approach. The data analysis technique used using the Miles and Huberman model is data reduction, data presentation, and drawing conclusions. The results of the study can be explained that the implications of the Community Economic-Based Training Program in Bajo Village, Boalemo Regency are considered to be still not good due to the lack of capital needed by the community in business groups or individuals. In addition, the level of public awareness in carrying out the training program is considered not going well. Many things, like most people, are more focused on searching the sea or fishing. In addition, the community does not have the understanding and knowledge in carrying out entrepreneurship-based activities. Many people think that the results of managed products are only profitable for the community itself. Even the lack of marketing in running the business that is run.]]>
<![CDATA[Implikasi Program Pelatihan Berbasis Ekonomi Kemasyarakatan Di Desa Bajo Kabupaten Boalemo ]]>
<![CDATA[Fibriyanti S. Lakoro]]>;
<![CDATA[Sukrianto]]>
<![CDATA[ SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Sains Indonesia ]]>
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DOI: 10.55123/sosmaniora.v1i1.208
<![CDATA[The purpose of the study was to determine the type of program that is good in improving the community economy, especially economic-based development in Bajo Village. To find out the impact of a training program that does not go well. Finally, to find out the impact of the community-based economic training program in Bajo Village. The research method described in this study is a qualitative approach. The data analysis technique used using the Miles and Huberman model is data reduction, data presentation, and drawing conclusions. The results of the study can be explained that the implications of the Community Economic-Based Training Program in Bajo Village, Boalemo Regency are considered to be still not good due to the lack of capital needed by the community in business groups or individuals. In addition, the level of public awareness in carrying out the training program is considered not going well. Many things, like most people, are more focused on searching the sea or fishing. In addition, the community does not have the understanding and knowledge in carrying out entrepreneurship-based activities. Many people think that the results of managed products are only profitable for the community itself. Even the lack of marketing in running the business that is run.]]>
<![CDATA[SISTEM PENGENDALIAN INTERNAL DALAM PENYELENGGARAN PEMBANGUNAN DESA BAJO KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Namrud]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jurnal Poros Politik Vol 4 No 2 (2022): Jurnal Poros Politik ]]>
Publisher : <![CDATA[Program Studi Imu Pemerintahan, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Timor ]]>
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DOI: 10.32938/jpp.v4i2.2864
<![CDATA[Pemerintah Desa Bajo harus mampu menjalankan prinsip serta tujuan harus sesuai dengan penyelenggaran pembangunan desa yang sesuai dengan prinsip partisipasi, holisik dan komprehenshif. Tujuan dalam penelitian untuk mendeskripsikan dan mengetahui sistem pengendalian internal dalam penyelenggaraan pembangunan desa Bajo Kecamatan Tilamuta Kabupaten Boalemo. Metode penelitian yang digunakan dengan pendekatan kualitatif dengan jenis penelitian deskriptif, teknik analisis data yang digunakan adalah menggunakan model interaktif Miles dan Huberman. Hasil penelitian adalah sistem pengendalian internal pada penyelenggaraan pembangunan desa Bajo sudah dilaksanakan sesuai dengan regulasi Peraturan Pemerintah Nomor 60 Tahun 2008, Permendagri No. 114 Tahun 2014 dengan diperkuat aturan PERDA Kabupaten Boalemo No. 2 Tahun 2018 sehingga proses penyelenggaraan pembangunan di Desa Bajo dapat terlaksana. Persoalan terberat berada pada partisipasi masyarakat dalam proses penyelenggaran pembangunan di desa bajo masih jauh dari kata harapan karena masih banyak masyarakat yang lebih memilih melaut serta harus mampu memberikan perbaikan dari sisi lingkungan pengendalian, kegiatan pengendalian, sampai kepada pemantauan pengendalian dalam proses penyelenggaran pembangunan di desa bajo.]]>
<![CDATA[PENERAPAN AKUNTANSI RUMAH TANGGA SEBELUM DAN SETELAH MASA PANDEMI COVID-19 DI KECAMATAN TILAMUTA KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v6i3.2402
<![CDATA[Tujuan penelitian adalah untuk mengetahui penerapan akuntansi rumah tangga sebelum dan setelah masa pandemi Covid-19 di Kecamatan Tilamuta Kabupaten Boalemo. Metode penelitian yang dapat digunakan dalam penelitian dengan jenis penelitian kualitatif dengan pendekatan fenomenologi. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik kualitatif menggunakan pendekatan fenomenologi. Hasil penelitian yang diperoleh adalah penerapan akuntansi rumah tangga sebelum masa pandemi Covid-19 dapat dikelola dengan baik terutama penganggaran rumah tangga, perencanaan keuangan yang dilakukan dengan terukur, pencatatan keuangan yang memang masih sederhana tapi dikelola dengan baik dan pertanggungjawaban keuangan yang berbasis kebutuhan rumah tangga baik dan sehat. Hanya saja penerapan akuntansi setelah masa pandemi Covid-19 membuat beberapa rumah tangga mengalami kesulitan baik penganggaran, perencanaan, pencatatan dan pengambilan keputusan yang dilakukan setiap hari.]]>
<![CDATA[PENDAMPINGAN PEMBELAJARAN DARING DAN LURING DI SMA NEGERI 1 PAGUYAMAN KECAMATAN PAGUYAMAN KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 2 No. 1 (2022): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jub.v2i1.70
<![CDATA[In the implementation of education for students at SMA Negeri 1 Paguyaman during the Covid-19 pandemic and after the Covid-19 pandemic, it turned out to have a major impact on the learning process for students at SMA Negeri 1 Paguyaman. Because most students still have limitations, both from the difficulty of getting a network and sometimes giving direct boredom to students at SMA Negeri 1 Paguyaman. The method of implementing community service carried out by the research team or community service team. Community service is carried out using a site survey method, providing materials related to online and offline learning and mentoring students and conducting evaluations. The purpose of implementing community service is to provide assistance to students at SMA Negeri 1 Paguyaman in the implementation of online and offline giving. The results of community service can provide encouragement to students at SMA Negeri 1 Paguyaman in making good use of online and offline learning. Especially in the face of increasingly developing technology.]]>
<![CDATA[PENDAMPINGAN PEMBELAJARAN DARING DAN LURING DI SMA NEGERI 1 PAGUYAMAN KECAMATAN PAGUYAMAN KABUPATEN BOALEMO ]]>
<![CDATA[Sukrianto Sukrianto]]>;
<![CDATA[Fibriyanti S. Lakoro]]>
<![CDATA[ Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 2 No. 1 (2022): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jub.v2i1.70
<![CDATA[In the implementation of education for students at SMA Negeri 1 Paguyaman during the Covid-19 pandemic and after the Covid-19 pandemic, it turned out to have a major impact on the learning process for students at SMA Negeri 1 Paguyaman. Because most students still have limitations, both from the difficulty of getting a network and sometimes giving direct boredom to students at SMA Negeri 1 Paguyaman. The method of implementing community service carried out by the research team or community service team. Community service is carried out using a site survey method, providing materials related to online and offline learning and mentoring students and conducting evaluations. The purpose of implementing community service is to provide assistance to students at SMA Negeri 1 Paguyaman in the implementation of online and offline giving. The results of community service can provide encouragement to students at SMA Negeri 1 Paguyaman in making good use of online and offline learning. Especially in the face of increasingly developing technology.]]>
