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ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.

Implikasi Program Pelatihan Berbasis Ekonomi Kemasyarakatan Di Desa Bajo Kabupaten Boalemo Fibriyanti S. Lakoro; Sukrianto
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 1 (2022): Maret 2022
Publisher : Yayasan Literasi Sains Indonesia

The purpose of the study was to determine the type of program that is good in improving the community economy, especially economic-based development in Bajo Village. To find out the impact of a training program that does not go well. Finally, to find out the impact of the community-based economic training program in Bajo Village. The research method described in this study is a qualitative approach. The data analysis technique used using the Miles and Huberman model is data reduction, data presentation, and drawing conclusions. The results of the study can be explained that the implications of the Community Economic-Based Training Program in Bajo Village, Boalemo Regency are considered to be still not good due to the lack of capital needed by the community in business groups or individuals. In addition, the level of public awareness in carrying out the training program is considered not going well. Many things, like most people, are more focused on searching the sea or fishing. In addition, the community does not have the understanding and knowledge in carrying out entrepreneurship-based activities. Many people think that the results of managed products are only profitable for the community itself. Even the lack of marketing in running the business that is run.

Implikasi Program Pelatihan Berbasis Ekonomi Kemasyarakatan Di Desa Bajo Kabupaten Boalemo Fibriyanti S. Lakoro; Sukrianto
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 1 (2022): Maret 2022
Publisher : Yayasan Literasi Sains Indonesia

The purpose of the study was to determine the type of program that is good in improving the community economy, especially economic-based development in Bajo Village. To find out the impact of a training program that does not go well. Finally, to find out the impact of the community-based economic training program in Bajo Village. The research method described in this study is a qualitative approach. The data analysis technique used using the Miles and Huberman model is data reduction, data presentation, and drawing conclusions. The results of the study can be explained that the implications of the Community Economic-Based Training Program in Bajo Village, Boalemo Regency are considered to be still not good due to the lack of capital needed by the community in business groups or individuals. In addition, the level of public awareness in carrying out the training program is considered not going well. Many things, like most people, are more focused on searching the sea or fishing. In addition, the community does not have the understanding and knowledge in carrying out entrepreneurship-based activities. Many people think that the results of managed products are only profitable for the community itself. Even the lack of marketing in running the business that is run.

STRATEGIES FOR ADVANCING REGIONAL ORIGINAL INCOME DURING THE COVID-19 PANDEMIC IN THE OFFICE OF COOPERATIVES, MSMES, INDUSTRY AND TRADE IN BOALEMO REGENCY hajarati, elan; Imam Mashudi; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.501

The study aimed to develop a strategy for increasing regional original income during the Covid-19 pandemic at the Boalemo Regency's Office of Cooperatives, Small and Medium-Sized Enterprises, Industry, and Trade (Diskumperindag). The descriptive research method is combined with a qualitative approach in this study. The sample size for this study was 43 individuals. The study's findings indicated that; (1) The Office of Cooperatives, Small and Medium Enterprises, Industry and Trade of Boalemo Regency possesses several strengths, including the potential for significant regional retributions in the form of Regional Original Income, regional retribution rates that support Regional Original Income (PAD), local government and community support for Cooperatives, Small and Medium Enterprises, Industry and Trade, and the existence of a regional regulation that promotes regional original income. 2) Weaknesses that must be addressed include the absence of regional taxes, ineffective market management, and failure to attain the regional original income target. (3) Possibilities These include growing economic activity, government commitment and support, and the involvement and cooperation of multiple agencies in collecting Regional Original Revenue. 4) The threats include the following: Regional Original Income during the Covid-19 Pandemic, the installation of Large-Scale Social Restrictions during the Pandemic era I community awareness and support services, and community knowledge.

ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.

Penerapan dan Sosialisasi Sistem Informasi Panti Asuhan Putera Muhammadiyah Kota Medan Khairul; Sukrianto; Ardya, Dwika; Syahri T., Siti Isna; Hrp, Abdul Khaidir; Helmy, Ahmad
Jurnal Pengabdian Masyarakat IPTEK Vol. 5 No. 1 (2025): Edisi Januari 2025
Publisher : STMIK Triguna Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/abdi.v5i1.10594

Panti Asuhan Putera Muhammadiyah Kota Medan merupakan lembaga sosial yang bergantung pada bantuan donatur untuk mendukung berbagai program sosial. Permasalahan yang terjadi di Panti Asuhan Putera Muhammadiyah Medan adalah belum adanya Sistem Informasi yang mengelola dan memanajemen bantuan sosial dari para donatur dengan efektif dan efisien karena masih menggunakan pembukuan dengan cara manual. Sistem Informasi Panti Asuhan Putera Muhammadiyah Kota Medan bertujuan memudahkan panti asuhan dalam memanajemen bantuan sosial dari para donatur agar menjadi lebih efektif dan efisien dalam pengelolaan bantuan sosial. Dengan penerapan dan sosialisai sistem informasi, sistem yang dibangun mengintegrasikan beberapa aspek penting dalam Panti Asuhan yaitu pengelolaan data bantuan sosial, pengelolaan anak panti, pengelolaan donatur dan proses donasi yang biasanya dilakukan secara manual. Kedepannya dengan adanya sistem, pengelolaan data tersebut dan proses donasi akan menjadi lebih efektif dan efisien. Sistem yang dibangun dengan User Interfaceberbasis web mulai dari pembuatan website panti asuhan dan sistem berbasis web untuk proses donasi dengan proses transfer langsung ke rekening Panti Asuhan dan proses payment gateway melalui payment Virtual Account seperti Mobile Banking, Internet Banking dan E-Wallet seperti transfer melalui OVO, Gopay dan lain sebagainya. Selain itu juga, sistem yang dibangun akan menjaga privasi dan kerahasiaan data kas keuangan panti asuhan. Manfaat dari Penerapan Sistem Informasi Panti Asuhan Putera Muhammadiyah Kota Medan diharapkan dapat membantu berbagai program sosial di panti asuhan dan mendukung dalam pengelolaan bantuan sosial dari para donatur agar menjadi lebih efektif dan efisien dan pembukuan tersistem dengan baik.

Analisis Penerapan Tatakelola Pemerintahan dalam Pengelolaan Dana Desa di Desa Pentadu Barat Kecamatan Tilamuta Sukrianto
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11942

This study aims to examine how governance is implemented in the management of Village Funds in Pentadu Barat Village, Tilamuta District, Boalemo Regency. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and document study. Data analysis follows the Miles and Huberman model, which consists of three stages: data reduction, data display, and conclusion drawing/verification. The results of the study indicate that: (1) The implementation of governance in managing Village Funds—which includes participatory planning, transparent implementation, and accountable reporting—has met the standards of Village Fund management and reflects the principles of good governance; (2) Community perceptions of the Village Fund allocation for development and empowerment programs show a noticeable improvement in infrastructure and community well-being. However, this study has several limitations, including its narrow focus on a single village, the subjectivity inherent in a qualitative approach, and the relatively short duration of observation. Therefore, future researchers are encouraged to expand the study area, adopt a mixed-methods approach, and conduct longer-term observations to obtain more comprehensive and representative findings.

Logic Model Analysis of Bituo Innovation Program in Cashless Transactions for Local Government Revenues Management in Boalemo Regency, Indonesia Muhammad, Ikram; Sukrianto; Wahdah, Ghoriqna F
West Science Social and Humanities Studies Vol. 3 No. 07 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i07.2095

Innovation is an effort to reform the management and administration of local government affairs. Bituo is an innovation in public financial sector of tax and retribution cashless payment in Boalemo Regency Government. This research aims to analyze the Bituo innovation program in managing cashless transactions using a logic model which limited to the dimensions of input, activities and output of innovation program. The research results show that the Bituo program is a form of top-down innovation in the public financial sector due to regulatory direction, the political will of local leaders, government resources supported, private sector partnership, and people literacy. Electronification of local tax and retribution payments made public financial management is more effective, efficient, and reduces the fund leaks potential.

Pengembangan Kapasitas Aparat Desa dalam Pengelolaan Administrasi di Pemerintahan Desa Mananggu Sukrianto; Syamsinah; Yusuf, Rinto; Neno, Rikriyanto
Khidmatuna: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Desember
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat STAI Al Fithrah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36781/khidmatuna.v2i2.546

Pengembangan kapasitas aparat desa di Pemerintah Desa Mananggu, memang belum maksimal karena kurangnya pemahaman terkait pengelolaan administrasi secara cepat dan akurat. Sehingga perlu adanya dukungan melalui sosialisasi dan pemberian pendampingan secara berkelanjutan melalui kegiatan pengabdian kepada masyarakat. Tujuan kegiatan pelaksanaan pengabdian kepada masyarakat diharapkan mampu mengembangan kapasitas aparatur desa Mananggu Kecamatan Mananggu Kabupaten Boalemo dalam mengelola administrasi yang lebih efektif dan efisien sehingga memberikan layanan secara baik pada masyarakat. Metode pelaksanaan pengabdian dilakukan melalui persiapan, pemberian materi melalui ceramah, tanya jawab dan diskusi. Hasil pengabdian adalah (1) aparatur Desa Mananggu dinilai belum sepenuhnya memahami konsep dasar dalam pengembangan kapasitas baik keterampilan ataupun soft skill terkait pengelolaan administrasi desa dengan baik dan cepat. (2) Aparatur Desa Mananggu ditemukan beberapa hal yang menghambat pengembangan kapasitas mereka adalah rendahnya kemauan masyarakat akan pelatihan diluar desa, kemampuan financial yang dinilai sangat kurang dalam mendukung pengembangan kompetensi aparatur desa dan kemauan aparatur ataupun perangkat desa atas pengembangan teknologi.. (3) Aparatur Desa Mananggu diharapkan mampu memiliki penguatan pengetahuan, keterampilan atau sikap, penguatan sistem dan prosedur pelatihan, penguatan organisasi ataupun lembaga serta penguatan informasi dan koordinasi.

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