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Peranan Pengelolaan Keuangan Badan Usaha Milik Kampung dalam Meningkatkan Perekonomian Masyarakat Kampung Paya Kulbi Sugama, Yoga; Yahya, M.; Safwandi
JIM: Jurnal Ilmiah Mahasiswa Vol 6, No 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v6i1.6823

Abstract

Village development must also be pursued in order to improve the economy towards the quality of life and welfare of the community. One way to accelerate the economic growth of the Village Community is to establish a Village-Owned Enterprise (BUMK). Village-Owned Enterprises (BUMK) have a very important financial management role in the form of Village Funds. The purpose of this study was to determine the role of Financial Management of Village-Owned Enterprises, factors that influence Village-Owned Enterprises and obstacles to Village-Owned Enterprises (BUMK) in improving the economy of Paya Kulbi Village, Karang Baru District. This research method uses a Descriptive Qualitative Approach Research type. Research data collected based on the results of observations, interviews and documentation. Data Analysis Tools used are Data Reduction, Data Presentation and Conclusion Drawing. The results of this study indicate that the financial management of the Baguna Village-Owned Business Entity goes through the Planning stage, which is carried out through the building planning deliberation meeting according to the Basic Budget. Implementation is carried out by making proposals until business activities run. Administration is carried out by writing and recording financial reports in the daily cash book. Financial reporting accountability is carried out twice a year. Supervision is carried out in the form of guidance from the District Office and Datok Penghulu
Peranan Pengelolaan Keuangan Badan Usaha Milik Kampung dalam Meningkatkan Perekonomian Masyarakat Kampung Paya Kulbi Sugama, Yoga; Yahya, M.; Safwandi
JIM: Jurnal Ilmiah Mahasiswa Vol 6, No 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v6i1.6823

Abstract

Village development must also be pursued in order to improve the economy towards the quality of life and welfare of the community. One way to accelerate the economic growth of the Village Community is to establish a Village-Owned Enterprise (BUMK). Village-Owned Enterprises (BUMK) have a very important financial management role in the form of Village Funds. The purpose of this study was to determine the role of Financial Management of Village-Owned Enterprises, factors that influence Village-Owned Enterprises and obstacles to Village-Owned Enterprises (BUMK) in improving the economy of Paya Kulbi Village, Karang Baru District. This research method uses a Descriptive Qualitative Approach Research type. Research data collected based on the results of observations, interviews and documentation. Data Analysis Tools used are Data Reduction, Data Presentation and Conclusion Drawing. The results of this study indicate that the financial management of the Baguna Village-Owned Business Entity goes through the Planning stage, which is carried out through the building planning deliberation meeting according to the Basic Budget. Implementation is carried out by making proposals until business activities run. Administration is carried out by writing and recording financial reports in the daily cash book. Financial reporting accountability is carried out twice a year. Supervision is carried out in the form of guidance from the District Office and Datok Penghulu
PENERAPAN UNSUR TINDAK PIDANA MELAKUKAN PENJUALAN BARANG TIDAK SESUAI DENGAN SPESIFIKASI BARANG DALAM KEMASAN OLEH PELAKU USAHA (STUDI PADA SUBDIT I INDAGSI DITRESKRIMSUS POLDA SUMBAR) Sugama, Yoga
UNES Law Review Vol. 3 No. 2 (2020)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v3i2.154

Abstract

The case of fraudulent acts, especially the problem of the contents in the packaging that is not in accordance with what is described in the packaging label is regulated in Article 382 of the Criminal Code. One of them is handled by the West Sumatra Regional Police's Ditreskrimsus. This is in accordance with the Police Report Number: LP/303/A/XI/2019/Spkt-Sbr, November 4, 2019, with the alleged criminal act intentionally including or making statements or statements that are misleading or not in accordance with the actual conditions or incorrect item label found on Tuesday, October 1, 2019. The approach used in this study is a normative juridical approach supported by an empirical juridical approach. From the results of the research and discussion it can be concluded that: First, the elements of a criminal act of selling goods not in accordance with the specifications of goods in packaging by business actors in Sub-Directorate I of the Directorate General of Criminal and Criminal Investigation of the West Sumatra Regional Police, are: Article 144 Jo Article 100 paragraph (2) of Law Number 18 of 2012 concerning Food, and Article 62 paragraph (1) of Law Number 8 of 1999 concerning Consumer Protection. Second, the application of the elements of a criminal act of selling goods that are not in accordance with the specifications of packaged goods by business actors in Sub-Directorate I of the Directorate General of Criminal and Criminal Investigation of the West Sumatra Regional Police is Article 144 Jo Article 100 paragraph (2) of Law Number 18 of 2012 concerning Food, by looking at a) Anyone, b) Intentionally, and c) provide information or statements that are untrue or misleading on labels. As well as Article 62 paragraph (1) of Law Number 8 Year 1999 concerning Consumer Protection, with the following elements: a) not in accordance with the conditions; b) guarantee, features or efficacy; and c) as stated in the label, etiquette or description of the goods and / or services. Third, the obstacles encountered by the Subdit I Indagsi Ditreskrimsus Polda West Sumatra, are internal constraints and external constraints. There are internal obstacles: a) political intervention that makes this case stop; and b) given SP3. Meanwhile, the external constraints are: a) The modus operandi of the perpetrator is always changing; b) officials from related institutions who are less cooperative; and c) lack of socialization to the community, the efforts made in overcoming the obstacles have been adjusted to the needs of external and internal constraints`