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All Journal Journal of Empowerment Community J-Coop : Journal of Co-operative
Abdul Basit
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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Potret Sosial-Edukasi Pesantren di Desa Sirnasari: Identifikasi Peran dalam Membangun Ketahanan Masyarakat Putri Dian Wulansari; Sonia Ari Murti; Yayu Febriani; Abdul Basit; Siti Mulyati; Diva Rizka Affifah; Rizki Maulana; Mita Nurussyfa
Journal of Empowerment Community Vol 8 No 2 (2026): Oktober 2026 (In Press)
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i2.2800

Abstract

The Community Service Program (KKN) conducted by Universitas Perjuangan Tasikmalaya in Sirnasari Village, Sariwangi District, Tasikmalaya Regency aimed to identify the role of pesantren (Islamic boarding schools) as centers of education and social resilience within rural communities. Pesantren in this area play a strategic role not only in delivering religious education but also in preserving social, moral, and economic values among local residents. The program, held from July 22 to August 26, 2026, involved 15 students from five faculties who collected data through observation and interviews with pesantren leaders, teachers, students, and nearby residents. The findings indicate that pesantren in Sirnasari Village contribute significantly to moral education and community-based religious activities while also engaging in small-scale economic initiatives such as herbal product sales and garden produce management. However, limitations remain in infrastructure, management capacity, and institutional collaboration. This activity provides an initial overview of pesantren’s potential as community-based centers of education and social resilience and serves as a foundation for future community service programs focused on digital literacy, student entrepreneurship, and institutional capacity strengthening within rural pesantren.
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 Devi Aulia Rahmawati Diva Rizka Affifah Gista Rismayani Kana Kanari Mita Nurussyfa Putri Dian Wulansari Rizki Maulana Saprina Aulia Sarifatul Hoiriyah Siti Mulyati Sonia Ari Murti Suci Rahayu Yayu Febriani