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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Suluh Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ProBisnis : Jurnal Manajemen Jurnal Dehasen Untuk Negeri JURNAL ILMU MANAJEMEN SABURAI (JIMS) Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Economic Education Analysis Journal
Zebua, Dedi Irawan
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Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Zebua, Noniar Juni Artati; Waruwu, Noviza Asni; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Level Up! Literasi Finansial Berbasis Spreadsheet di Era Digital di SMK Negeri 1 Gunungsitoli Utara Zebua, Serniati; Daeli, Ifili; Zendrato, Luthfia; Calvin Lase, Albertus Ray; Jaya Kristian Harefa, Ivan Ronis; Zebua, Dedi Irawan; Sarototonafo Zai, Kurniawan; Kakisina, Sophia Molinda; Waruwu, Noviza Asni; Sukartini Hulu, Tri Hartati; Zebua, Fakta Solala; Bu'ulolo, Nanny Artatina
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8450

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial siswa melalui pemanfaatan spreadsheet sebagai alat pencatatan keuangan sederhana yang relevan di era digital. Program dilaksanakan di SMK Negeri 1 Gunungsitoli Utara dengan pendekatan pelatihan interaktif yang mencakup pengenalan konsep pemasukan dan pengeluaran, penyusunan anggaran, serta praktik langsung pencatatan digital menggunakan spreadsheet. Metode yang digunakan meliputi pemaparan materi, ceramah interaktif, dan pendampingan praktik sehingga siswa dapat memahami dan menerapkan pencatatan keuangan secara mandiri. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep literasi finansial serta kemampuan menggunakan spreadsheet untuk mengelola keuangan pribadi. Kegiatan ini diharapkan mampu mendorong kemandirian finansial generasi muda serta memperkuat keterampilan digital siswa dalam menghadapi perkembangan teknologi
Co-Authors BATE'E, MARIA MADGALENA Bate'e, Maria Magdalena Bu'ulolo, Nanny Artatina Bu’ulolo, Nanny Artatina Calvin Lase, Albertus Ray Daeli, Ifili Daeli, Mujur Kurniawati Faebuadodo Hulu, Perlindungan Gulo, Foster Herwin Gulo, Heniwati Halawa, Torisman Harefa, Idarni Hulu, Intan Permata Hati Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Jaya Kristian Harefa, Ivan Ronis Kakisina, Sophia Molinda Laia, Normalis Laoli, Natalia Lase, Kartini Lase, Lely Kristiani Mendrofa, Yenti Grafille Ndruru, Hubertus Harisman Sarototonafo Zai, Kurniawan Serniati Zebua Sophia Molinda Kakisina Sukartini Hulu, Tri Hartati Tafonao, Erdin Juniman Telaumbanua, Aferiaman Waruwu, Fifin Berkat Waruwu, Noviza Asni Waruwu, Sopia Zai, Kurniawan Sarototonafo Zebua, Adil Setia Zebua, Fakta Solala Zebua, Hamid Rinaldo Zebua, Idam Eltri Zebua, Jul Alvandi Samolala Zebua, Noniar Juni Artati Zega, Wan Riang Zendrato, Luthfia