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All Journal JURNAL AKUNTANSI DAN AUDITING Economic Education Analysis Journal Journal of Economic, Management, Accounting and Technology (JEMATech) JIA (Jurnal Ilmiah Akuntansi) Ilomata International Journal of Management Ilomata International Journal of Management Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer
Pramudyastuti, Octavia Lhaksmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

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EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM RANGKA PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA: (Studi Kasus pada 9 Desa di Kecamatan Citeureup Kabupaten Bogor Jawa Barat) Oktaviana, Eka Risti; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.389

Abstract

Fraudulent acts committed within the scope of agencies, both private and state, need to be avoided. In the village office environment, various efforts have been made to minimize and re-examine the management of village funds, one of which is by implementing an internal control system. This study aimed to know the role of internal control in anticipating the tendency of financial fraud in 9 villages in Citeureup District, Bogor Regency, West Java, regarding Environmental Control, Risk Control, Control Activities, Information and Communication and Monitoring. The research method used is descriptive qualitative method. Source of data from this research is primary data. Data collection techniques through interviews and questionnaires. The analysis technique used in this study includes various stages starting with distributing questionnaires, collecting, categorizing answers, conducting final assessments and classifying respondents' achievements. From research conducted, the findings revealed that the control environment reached 96.67%, risk control reached 100.00%, control activities achieved 85.56%, information and communication achieved 100.00%, performance monitoring achieved 100.00%, where all of these components are categorized as having a very important role in internal control and together the five components also have a yield of 94.61%, these categories play a very important role in internal control and suggesting that there are ethical and behavioral standards, there are internal examiners, there is a separation of duties and responsibilities and there is a safe place to keep money is to avoid misuse of village funds.
ANALYSIS OF FACTORS IN THE INTEREST OF KSPPS BINAMA MEMBERS IN CHOOSING MURABAHAH AGREEMENT FINANCING Veda Prasetyo, Kiki Andhika; Iswanaji, Chaidir; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.536

Abstract

The aim of this research is to identify the factors that influence members in choosing murabahah financing. This type of research uses qualitative research with a case study approach. Collecting the data produced in this research, the author conducted interviews with members and employees of the financing services office regarding the factors that influence a member to choose financing with a murabahah agreement. Based on the results of research that has been carried out, there are several factors that influence a member to choose murabahah financing, namely the financing factor in accordance with Islamic sharia, the factor that is cheaper than leasing, the trust factor. Based on the financing arrangements conducted for the implementation of the murabahah contract at KSPPS BINAMA Magelang Branch, it can be inferred that the institution plays a multifaceted role as a sharia-based cooperative, distributing financing to communities utilizing murabahah agreements while also serving as a financing provider and member companion. This is evidenced by member testimonials affirming the efficacy of KSPPS BINAMA's lending activities in supporting MSME development and meeting their needs, coupled with the commendable and amicable service provided by the cooperative.
Co-Authors Agustina Prativi Nugraheni Chaidir Iswanaji Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Kusdianti Luqman nul Hakim MULYADI Nugraheni, Agustina Prativi Oktaviana, Eka Risti Putri, Gusti Ayu Givsa Inge Ansersa Siti Arifah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utpala Rani Veda Prasetyo, Kiki Andhika Yulida Army Nurcahya