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Sistem Pengendalian Internal Atas Dana Desa: Analisis COSO Framework 2013 Sriyanto, Darmawan; Harsono, Subambang; Chairina, Chairina
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8565

Abstract

Implementing an internal control system in managing village funds is important considering that the priority objective of managing village funds is to increase development and empower village communities. Therefore, this research focuses on the implementation of the internal control system carried out by village government officials by referring to the internal control system theory established by COSO and by looking at the suitability of existing policies in the field. The objects of this research are Ramunia 1 Village and Beringin Village, Deli Serdang subdistrict, using a postpositivist approach with descriptive methods. The results of this research show that not all components of the internal control system by COSO have been implemented by Ramunia 1 Village and Beringin Village. The problem that is the main concern is due to the village government's lack of understanding regarding internal control in managing village funds, policy socialization from the central government which has not yet fully socialized the internal control system policy to the village government
Perencanaan Karier melalui Workshop Pemetaan Minat, Bakat, dan Tipe Kepribadian Berbasis Myers-Briggs Type Indicator®(MBTI) Sari, Dian Inda; Rasyid, Mhd. Andi; Rinanda, Teja; Subambang , Subambang H; Sriyanto, Darmawan
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Welfare : June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i2.2221

Abstract

This workshop aims to help students’ carrier planning to their interest in their future major in university by using a worksheet of combination of the Myers-Briggs Type Indicator® (MBTI), the interest and talent approach. This workshop was used PAR (Participatory Action Research) methods in two private vocational schools and one high school in Medan involving 194 students. The results of the worksheet showed that there were differences in several simulation indicators from high school and vocational school students. Another interesting finding was that the majority of students chose their favorite world as introverts. The interest and talent test showed that they were already in the interests and talents that supported their majors. It hoped that the results of this simple test will be an input for students to plan their careers by mapping their interests, talents, and personality types.