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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat: BAKTI KITA
Devo Sucita Lokiman
Universitas Muhammadiyah Malang
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENINGKATAN LITERASI PENGELOLAAN KEUANGAN KELUARGA NELAYAN DESA KOTABUNAN MELALUI PELATIHAN PENCATATAN KEUANGAN SEDERHANA Mega Hi Sawedy; Devo Sucita Lokiman; masiyah kholmi
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 2 (2026): Mei - Oktober
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i2.13714

Abstract

Keluarga nelayan menghadapi tantangan ekonomi akibat pendapatan yang tidak stabil dan bergantung musim. Kondisi ini diperburuk oleh rendahnya literasi keuangan, lemahnya budaya menabung, serta belum adanya pencatatan keuangan rumah tangga secara teratur. Identifikasi awal di Desa Kotabunan menunjukkan sebagian besar keluarga nelayan masih memandang tabungan sebagai sisa pendapatan dan belum mencatat pemasukan maupun pengeluaran secara sistematis. Untuk mengatasi hal ini, kegiatan Pengabdian kepada Masyarakat (PKM) dilaksanakan guna meningkatkan kemampuan pengelolaan keuangan keluarga nelayan melalui pelatihan literasi keuangan dan pencatatan keuangan sederhana. Kegiatan ini terdiri atas beberapa tahap: identifikasi kebutuhan masyarakat, penyampaian materi, praktik penyusunan anggaran prioritas, pelatihan pencatatan arus kas, serta sesi diskusi dan tanya jawab. Sasaran utama program adalah ibu rumah tangga nelayan yang berperan sebagai pengelola keuangan keluarga. Efektivitas kegiatan dievaluasi menggunakan pre-test dan post-test yang mencakup literasi keuangan dasar, penyusunan anggaran prioritas, dan pencatatan arus kas. Hasil evaluasi menunjukkan peningkatan pemahaman peserta yang signifikan, dengan rata-rata skor naik dari 46,33 menjadi 81,67, atau meningkat 35,33 poin. Peningkatan juga terlihat pada literasi keuangan dasar (30 poin), penyusunan anggaran prioritas (41 poin), dan pencatatan arus kas (35 poin). Hasil ini menunjukkan bahwa pelatihan yang diberikan efektif memperkuat kapasitas keluarga nelayan dalam mengelola keuangan secara lebih terencana, efektif, dan berkelanjutan.
Internal Control Effectiveness in Fraud Detection of Direct Cash Assistance Distribution: Evidence from Regency X Devo Sucita Lokiman; Driana Leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3663

Abstract

The distribution of Direct Cash Assistance (BLT) is an important instrument in social protection; however, its implementation at the local and village levels remains vulnerable to fraudulent practices. This study aims to analyze the effectiveness of internal control in detecting fraud and to identify the factors influencing fraud detection in BLT distribution in East Bolaang Mongondow Regency. This research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, using purposive sampling involving village officials, inspectorate representatives, and BLT beneficiaries. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that, structurally, internal control mechanisms have been established through the formation of verification teams, issuance of official decrees, and implementation of standard operating procedures. However, their effectiveness remains suboptimal due to inconsistent implementation and a predominance of administrative compliance rather than substantive control. The main weakness lies in the verification process as a form of preventive control, which has not functioned effectively, as well as in the monitoring system that remains manual and highly dependent on individuals. Furthermore, fraud detection is influenced by opportunity and collusion factors within the Fraud Hexagon framework. Opportunities arise from weak control systems, lack of transparency, and political intervention, while collusion enables organized fraudulent activities that can bypass existing controls. This study concludes that strengthening internal control requires a comprehensive approach, including enhancing integrity, improving transparency, and utilizing technology to increase the effectiveness of fraud detection in BLT distribution.
Co-Authors Driana Leniwati Masiyah Kholmi Mega Hi Sawedy