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Internal Control Pemerintah Desa Dalam Pengelolaan Dana Desa Sari, Retno Murni
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.1962

Abstract

In order to achieve a state that is clean and free from corruption, it is necessary to have a commitment from the government by building a Government Internal Control System (SPIP) as in order to achieve effective, efficient, transparent and accountable management of state finances, it is mandatory to control the implementation of government activities. The need to apply the principles of accountability for village fund reporting and transparency is expected to result in compliance in the village government in managing village funds starting from the planning and budgeting stages. Because so far the management of village funds is not in accordance with the provisions set by the government. This study aims to analyze the internal control of the village government in the management of the 2018 Village Fund by taking the Pojok Village Government, Ngantru District, Tulungagung Regency, East Java. The data used are primary data obtained directly from the source by means of observation and structured interviews with Pojok Village Government Officials (Village Head, Head of Finance, Head of Development, and BPD). Secondary data obtained from third parties or literature, documentation, reference books, laws, and electronic media. The data analysis method used in this research is descriptive with a qualitative approach. The results show that the implementation of the Government Internal Control System in the management of the Village Fund and the implementation of village development has been carried out in accordance with applicable regulations, implemented with openness and accountability, and invites local village communities to participate in village development using the 2018 Village Fund.
Implementasi Business Model Canvas dalam Rangka Meningkatkan Profesionalisme Bisnis Mahasiswa Fristiani, Nosilia; Sari, Retno Murni
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.803

Abstract

This community service activity aims to provide education and assistance in preparing Business Model Canvas (BMC) to students who already have businesses. The needs of students who already have businesses and will understand structured business models as a basis for sustainable business development. Although many students have started businesses, most do not fully understand the important elements in business summarized in the Business Model Canvas (BMC) method. The implementation method of this service includes the stage of identifying participants' businesses, providing material on the concept and elements of BMC, group discussions, and direct practice of preparing BMC methods based on each student's business. This activity was attended by a number of students with various business backgrounds, ranging from culinary, fashion, camping equipment rental, to digital services. An educational and participatory approach was used so that students not only understand the concept, but are also able to apply it in their real business. The results of the activity showed that participants were able to understand their business structure more systematically and find potential business development that had not previously been mapped. Education on the Business Model Canvas (BMC) method also encourages students to think more strategically and focused in planning the sustainability of their businesses.