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All Journal Journal of Empowerment Community J-Coop : Journal of Co-operative
Kana Kanari
Universitas Perjuangan Tasikmalaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Penguatan Rantai Pasok pada Sektor Peternakan dan Pertanian Desa Kalijaya Kabupaten Ciamis Suci Putri Lestari; Laras Pratiwi; Putri Dian Wulansari; Titin Widyastuti; Agus Supriatman; Anri Kurniawan; Kana Kanari
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2690

Abstract

This community service activity was carried out in Kalijaya Village, Banjaranyar District, Ciamis Regency, which has great potential in the livestock and agricultural sectors, particularly dairy goats and robusta coffee. The partners' main challenges include limited production technology, business management, and supply chain. This program aims to implement sustainable production management through the use of appropriate technologies such as energy-efficient solar panel-based fermenters for fermented feed production and greenhouse dryers for drying coffee beans. In addition, supply chain strengthening is carried out through production management training. This program supports the achievement of SDGs 2 (Zero Hunger) and SDGs 7 (Affordable and Clean Energy), while strengthening the village's economic competitiveness in a sustainable manner.
Analisis Sistem Pengendalian Intern Pada Koperasi (Studi Kasus Pada Koperasi Mahasiswa Universitas X) Suci Rahayu; Sarifatul Hoiriyah; Kana Kanari; Devi Aulia Rahmawati; Saprina Aulia; Abdul Basit; Gista Rismayani
J-Coop : Journal of Co-operative Vol. 2 No. 2 (2026): J-Coop : Journal of Co-Operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v2i2.265

Abstract

This study aims to analyze the internal control system at the Student Cooperative (KOPMA) of X University using the COSO framework, grounded in Agency Theory proposed by Jensen & Meckling (1976) underpins this study by explaining the principal-agent relationship between cooperative members and management, where information asymmetry necessitates robust internal controls to limit opportunistic behavior. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with two key informants Treasurer and Public Relations and direct observation on May 24, 2026. Data analysis was conducted using the Miles and Huberman interactive model. The results indicate that overall, the internal control system of Kopma has been implemented reasonably well. The control environment is established with a clear organizational structure, written SOPs, and a competency-based recruitment mechanism. Risk assessment is conducted through weekly reconciliation and biweekly evaluation meetings. Control activities are implemented through tiered authorization and transaction evidence verification, although the the segregation of authorization and recording functions has not been fully optimized. Information and communication operate through weekly and monthly reporting, yet digitalization remains limited. Monitoring is carried out at multiple levels, ranging from daily to annual through the Annual Members' Meeting (RAT). This study concludes that Kopma X has implemented most internal control components according to the COSO framework, with the need for improvement in the segregation of functions and digitalization of reporting systems.
Co-Authors Abdul Basit Agus Supriatman Anri Kurniawan Devi Aulia Rahmawati Gista Rismayani Laras Pratiwi Putri Dian Wulansari Saprina Aulia Sarifatul Hoiriyah Suci Putri Lestari Suci Rahayu Titin Widyastuti