Article Per Year (5 Year)
p-Index From 2021 - 2026
2.504
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI JOURNAL EQUITABLE Pena Justisia: Media Komunikasi dan Kajian Hukum G-Couns: Jurnal Bimbingan dan Konseling Collegium Studiosum Journal Journal of Hospital Administration and Management (JHAM) Jurnal Cendekia Mengabdi Berinovasi dan Berkarya ANDREW Law Journal Kreasi: Jurnal Pengabdian Masyarakat IECON: International Economics and Business Conference Relevan : Jurnal Pendidikan Matematika Jotika Research in Business Law Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Raihana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Evaluation of the Internal Control System over Raw Material Purchases at the BIG DONAT Cake Production MSME in Makassar Annisa Nurul Fajri; Raihana; Siti Aisyah; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1rm43883

Abstract

This research aims to evaluate the internal control system for raw material purchases at MSME Big Donat in Makassar using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework approach. This study is crucial as internal control plays a strategic role in ensuring operational effectiveness and efficiency, including the raw material purchasing process, which is a key factor in production. A descriptive qualitative approach was employed, with data collected through interviews. The primary informant in this study was the business owner. Data were analyzed based on the five main components of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at MSME Big Donat is operational in practice but not yet fully compliant with COSO standards. The control environment is considered quite good, with an organizational structure and strong work ethic values; however, it is not yet supported by written standard operating procedures (SOPs) or job descriptions. Risk assessment is conducted directly by the business owner without formal documentation. Control activities, such as purchase authorization and goods inspection, are performed but lack standardized purchase forms and written procedures. Information and communication are carried out informally without a standardized recording system. Monitoring is conducted routinely by the owner but is not yet documented in the form of evaluation reports. This research provides a real-world illustration of internal control conditions in food-sector MSMEs and offers recommendations for improvement to MSME Big Donat in enhancing the effectiveness of its internal control system in accordance with COSO standards.
Pemberdayaan Masyarakat Melalui Pendidikan, Optimalisasi Sumber Daya dan Alam di Desa Mayang Pongkai Kecamatan Kampar Kiri Tengah Raihana; Inriyemi Delfita; Hera Marina; Bramudia Sakra Putra; Firsahabat Putra Laia; Radika Frisilia; Zahra Indah Fahrani; M.Guntur Dwi Nicko; Muhammad Dimas; Gylang Rahmadi; Assadul Muhammad
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4188

Abstract

Real Work Lecture (KKN) is an intracurricular form which is an implementation of the Tridharma of Higher Education to provide students with work and learning experiences in community empowerment. Real work lecture activities are a golden opportunity for students who are smart, critical, innovative and creative in findingthe right solutions, formulas and strategies for various problems of business units.The placement of KKN student locations is mostly directed at villages that havesuperior potential but still lack community skills in managing their natural products.This is a challenge for the group of real lecture participants to change the existingsuperior potential of the village with economic value through a communityempowerment work program that will be directly assisted by practitioners and theacademic community from the University of Muhammadiyah Riau. The communityservice method carried out by KKN students is through KKN debriefing,entrepreneurship counseling and mentoring, educational seminars and socializationof Covid-19 and evaluation of KKN activities. The target in this activity is thecommunity around the KKN location consisting of housewives, personal microbusiness owners and children
Psikoedukasi : Pentingnya Pengetahuan tentang Anak Berkebutuhan Khusus dan Pelatihan Kemampuan Resiliensi Guru PAUD pada Sekolah Ramah Anak (SRA) di TK Pembina 1 Pekanbaru Alucyana; Rizal, Irfani; Raihana
Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat Vol. 1 No. 3 (2023): Desember 2023 Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Publisher : Yayasan Wayan Marwan Pulungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69745/hawajppm.v1i3.42

Abstract

Penelitian ini dilaksanakan untuk mengetahui pentingnya pengetahuan tentang anak berkebutuhan khusus dan pelatihan kemampuan resiliensi guru PAUD pada sekolah ramah anak (SRA) di TK Pembina 1 Pekanbaru. Penelitian ini dilatarbelakangi bergabungnya anak berkebutuhan khusus dan anak Normal pada pembelajaran di TK Pembina 1 Pekanbaru, guru tidak mengetahui bagaimana caranya menghadapi anak anak berkebutuhan khusus dikelas sehingga kondisi tersebut membuat guru lelah secara fisik, mental dan mudah stress serta membuat guru menyerah, emosional sehingga siswa normal yang lain menjadi terbaikan pula. Metode pengabdian kepada Masyarakat ini menggunakan dua tahap yakni tahap persiapan dan tahap pelaksanaan. Metode pelatihan yang digunakan yakni metode ceramah, praktik, observasi dan refleksi. Hasil menunjukkan bahwa adanya perubahan pemahaman yang awalnya tidak tahu menjadi tahu tentang apa itu Anak Berkebutuhan Khusus, jenis jenis anak berkebutuhan khusus, bagaimana menghadapi Anak Berkebutuhan Khusus di kelas, memahami tentang Resiliensi dan mengetahui bagaimana menjadi Resilien.
Efforts to Improve the Quality of Handling Sharia Economic Disputes by Indonesian Religious Courts Saut Maruli Tua Manik; Raihana; Yuniarti, Rahmi; Santoso , Mulia Akbar; Wilianli Melati Jaya Putri; Dhea Rahman Putri
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5509

Abstract

The development of religious courts to address Sharia economic cases in Indonesia is considered a historic moment by many parties. However, efforts to improve the quality of resolving Sharia economic issues in religious courts have become increasingly important. This aims to enhance the trust of legal seekers, especially in Sharia economic disputes, towards dispute resolution through the alternative path faced through religious courts. The research was conducted using normative research methods and the analysis used was qualitative. The results show that religious courts in Indonesia have absolute jurisdiction in handling Sharia economic cases. Although the number of cases is increasing, the expansion of this authority challenges all elements of religious courts, including employees and judges. Despite the efforts of guidance carried out by the Supreme Court (Mahkamah Agung) in this case implemented by the Directorate General of Religious Courts, there are still several obstacles, such as the lack of harmony in laws related to Sharia economic matters. Then there are other factors influencing the quality of problem handling, namely the dualism of judicial institutions, namely Religious Courts as well as General Courts. The dualism of dispute resolution after the issuance of the Constitutional Court Decision Number 93/PUU-X/2012 remains a barrier, so the public has not fully been able to trust religious courts in the context of handling Sharia economic problems. Submission to the Consumer Dispute Settlement Board (BPSK) and agreements in contracts to use General Courts as a forum for resolving Sharia economic disputes reflect distrust in religious courts. Therefore, concrete steps are needed to overcome these barriers and increase public trust in religious courts to resolve Sharia economic problems.
Co-Authors Alfansyah Fathur Alucyana Alucyana, Alucyana Andhany, Ella Andrew Shandy Utama Annisa Nurul Fajri Arisa Afrilia Arnanda, Rivan Assadul Muhammad Bramudia Sakra Putra Cecep Sujapar Devanza, Rahmadillah Aisha Dhea Rahman Putri Dian Tri Utami ERLINA Ermanto Fiansi Firsahabat Putra Laia Gylang Rahmadi Hairuning Suci Anggela Hendri Thomas Simarmata Hera Marina Ikbal Ikrar Satya Fatahillah Inriyemi Delfita Lismawati M.Guntur Dwi Nicko Mara Samin Lubis, Mara Samin MARDIANA Meilan Lestari, Meilan Moh. Mudassir Ali Muchriana Muchran Muhammad Dimas Radika Frisilia Rahmah Rahmah RAHMAN IRNANDA Z, ALIF Rahmi Yuniarti Restu Nabila Rizal, Irfani Santoso , Mulia Akbar Saputra, Ramadhani Siti Aisyah Siti Najia Humaida Tua Manik, Saut Maruli Ulya, Moh. A’rijul Wanda, Sri Wilianli Melati Jaya Putri YUNARTI, RAHMI Zaharnika, R. Febrina Andarina Zahra Indah Fahrani