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All Journal Jurnal Proaksi Jurnal Pengabdian kepada Masyarakat Nusantara
Lira Agustina Rakhman
Universitas Darussalam Gontor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pemberdayaan Masyarakat Desa Krandegan Melalui Branding Wisata Embong Berbasis Kearifan Lokal Untuk Penguatan Ekonomi Lokal Berkelanjutan Ahmad Setiyono; Lira Agustina Rakhman; Arini Muzayanah; Lailil Khilmatul Qomariah; Farrah Nisriinaa Nazihah; Resyika Azka Satifa; Qonita Izzah Azzahra; Inneke Putri Hardi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8644

Abstract

Pengabdian masyarakat ini bertujuan untuk memberdayakan masyarakat Desa  Krandegan, Kecamatan Ngrambe, Kabupaten Ngawi, melalui branding wisata Branding embung berbasis kearifan lokal guna memperkuat ekonomi lokal berkelanjutan. Eco- Masalah utama yang ditemukan meliputi pemanfaatan embung yang terbatas hanya sebagai tempat pemancingan, kurangnya branding dan identitas wisata, minimnya fasilitas pendukung, pengelolaan individual tanpa kelembagaan resmi, serta keterbatasan promosi digital dan partisipasi masyarakat. Solusi yang diterapkan melalui Tim Pengabdian Masyarakat Universitas Darussalam Gontor mencakup tahap sosialisasi, pelatihan pengelolaan wisata dan digital marketing, implementasi branding (logo, papan nama, spot foto), pembuatan akun media sosial (Instagram, YouTube, TikTok), serta monitoring dan evaluasi selama 28 hari pada Februari- Maret 2026. Hasil yang diperoleh adalah peningkatan kapasitas masyarakat dalam konten kreatif dan pemasaran digital, penataan kawasan embung yang lebih tertata dan bersih, serta munculnya respons positif dari masyarakat luar terhadap promosi awal. Kesimpulannya, program ini berhasil mentransformasi embung menjadi destinasi eco-wisata potensial yang mendukung pendapatan baru dan keberlanjutan ekonomi desa. Pentingnya hasil pengabdian ini terletak pada kontribusinya terhadap pemberdayaan masyarakat melalui pariwisata berkelanjutan berbasis kearifan lokal, yang dapat direplikasi di desa-desa lain untuk penguatan ekonomi inklusif.
Analisis Penerapan Sistem Pengendalian Internal Berdasarkan Kerangka COSO Pada Koperasi Karyawan GMF Lira Agustina Rakhman; M. Kurnia Rahman Abadi
Jurnal Proaksi Vol. 13 No. 3 (2026): 13 No. 3 (2026): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i3.8867

Abstract

Main Purpose - This study aims to analyze the implementation of the internal control system based on the COSO framework in the management of financing at the GMF Employee Cooperative. Method - This study employed a qualitative research design with a descriptive approach. Data were collected through interviews, observations, and documentation, while data analysis employed the Miles and Huberman model, including data reduction, data display, and conclusion drawing. Main Findings - The findings indicate that the implementation of the internal control system in financing management has incorporated the five components of COSO. However, inconsistencies were still identified in the implementation of procedures through the disposition mechanism for members who had not fulfilled the administrative requirements, as well as suboptimal communication regarding members' plans to resignation or retirement. Theory and Practical Implications – The effectiveness of internal control depens not only on the presence of the five COSO components but also on the consistency of their implementation and the effectiveness of communication. The cooperative needs to strengthen its financing procedures and risk mitigation, particularly regarding procedures for member resignation. Novelty - The novelty of this study lies in its analysis of the implementation of an internal control system based on the COSO framework in financing management at the GMF Employee Cooperative, which applies a payroll deduction system as its installment repayment mechanism.
Co-Authors Ahmad Setiyono Arini Muzayanah Farrah Nisriinaa Nazihah Inneke Putri Hardi Lailil Khilmatul Qomariah M. Kurnia Rahman Abadi Qonita Izzah Azzahra Resyika Azka Satifa