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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat
Azahra Nur Afifah
Universitas Jenderal Soedirman
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Analysis Analysis of the Implementation of Internal Control in Productive Waqf Management (Case Study: Nazir Waqf Mata Air) Azahra Nur Afifah; Dewi Susilowati; Laeli Budiarti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 28 No 1 (2026): January-June 2026
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2026.28.1.18228

Abstract

This study aims to analyze the application of COSO-based internal control at Nazir Waqf Mata Air and to identify the obstacles encountered in its implementation. The study uses a qualitative method with a case study approach. Data are collected through in-depth interviews, observation, and documentation. The informants in this study consist of four individuals who are directly involved in managing productive waqf assets at Nazir Waqf Mata Air. The results show that, overall, the implementation of COSO-based internal control at Nazir Waqf Mata Air is carried out effectively. The obstacles encountered in the implementation of internal control are related to limited human resources and the underutilization of technology.
PENGUATAN TATA KELOLA KEUANGAN MELALUI SOSIALISASI ANTI-FRAUD PADA BUM DESA BERSAMA AJIMAS LESTARI LKD Ascaryan Rafinda; Azahra Nur Afifah; Ni Nyoman Nikunja Vasini; Farah Hanifa Abyandani; Tri Nurhayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19452

Abstract

BUM Desa Bersama sebagai pengelola dana bergulir eks Program Nasional Pemberdayaan Masyarakat (PNPM) memiliki kompleksitas pengelolaan keuangan dan keterlibatan dana publik yang berpotensi menimbulkan risiko fraud apabila tidak didukung tata kelola yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kesadaran pengurus serta kader BUM Desa Bersama Ajimas Lestari LKD mengenai konsep anti-fraud dalam pengelolaan keuangan. Metode yang digunakan adalah pendekatan edukatif dan partisipatif melalui sosialisasi anti-fraud yang meliputi tahap persiapan, pelaksanaan, dan evaluasi. Kegiatan diikuti oleh 25 peserta yang terlibat langsung dalam pengelolaan dana bergulir. Evaluasi dilakukan menggunakan pre-test dan post-test serta observasi partisipasi peserta. Hasil kegiatan menunjukkan peningkatan pemahaman peserta, ditunjukkan oleh kenaikan rata-rata nilai dari 62 menjadi 85, serta partisipasi aktif selama kegiatan berlangsung. Temuan ini menunjukkan bahwa sosialisasi anti-fraud efektif dalam mendukung penguatan tata kelola keuangan BUM Desa Bersama.
Good Corporate Governance (GCG) and Financial Performance as Determinants of Credit Risk at Rural Banks (BPR) Azahra Nur Afifah; Dewi Susilowati
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1019

Abstract

The focus of this study is to examine the role of Good Corporate Governance (GCG) and financial performance in influencing the level of credit risk faced by rural banks (BPR). The research method applied in this study is a quantitative method using secondary data sourced from annual financial reports and governance reports of BPRs for the 2024 reporting period. The research sample consisted of 113 BPRs located in Central Java and registered with the Indonesian Rural Banks Association (PERBARINDO). Multiple linear regression models were used to analyze the data with the help of the SPSS program. The test results show that GCG and profitability have no effect on credit risk, while liquidity and operational efficiency have a positive effect on credit risk. These findings indicate that the implementation of GCG is not yet substantially effective in preventing credit risk, while profitability is not yet an effective indicator in explaining credit risk. Meanwhile, liquidity pressure and operational efficiency are factors that influence the increase in credit risk at BPRs. This study strengthens the body of literature concerning credit risk in BPRs. From a practical perspective, the findings of this study can be used as a basis for evaluation for BPR management to strengthen governance quality, for regulators to improve the effectiveness of supervision, and for customers and investors as a reference in making business decisions and assessing the condition of BPRs.
Co-Authors Ascaryan Rafinda Farah Hanifa Abyandani Laeli Budiarti Ni Nyoman Nikunja Vasini Susilowati, Dewi Tri Nurhayati