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Membangun Pemberdayaan Masyarakat yang Berkembang dan Maju Melalui Pelatihan Pembukuan Keuangan UMKM di Desa Srimukti Elia Rossa; Imas Mutikartini Putri; Nanditya Andini; Sindy Septiani; Eva Yanis Lafione; Aisyah Sekar Ningrum; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Jihan Salsabilah
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2201

Abstract

Srimukti Village has great potential in the development of Micro, Small, and Medium Enterprises (MSMEs). This can be seen from the fact that most of the areas of Srimukti Village are rice fields that are used as a source of income. However, based on the results of observations and data obtained, there are still many MSME actors in Srimukti Village who do not have adequate knowledge and skills in managing their business finances. This study describes the implementation of the Community Service Program (KKN) with the theme "Building Developing and Advanced Community Empowerment Through MSME Financial Bookkeeping Training in Srimukti Village". This program aims to improve the knowledge and skills of MSME actors in managing their business finances, so that they can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy. The research techniques used were observation, interviews, and documentation. The results of the study showed that the MSME financial bookkeeping training program to build developing and advanced community empowerment in Srimukti Village has been successfully implemented and has shown positive results. This program has increased the knowledge and skills of MSME actors in managing their business finances, so that it can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy.
Pengaruh Profesionalisme Auditor dan Teknik Audit Investigatif dalam Pengungkapan Fraud Sindy Septiani; Arinda Dwi Cahyani; Nera Marinda Machdar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2158

Abstract

This research begins the role of professionalism of investigative auditors and investigative audit techniques in detecting fraud in Indonesia. The increase in cases of poverty encourages understanding of the influence of these variables in detecting and revealing the level of conditions. The application of optimal audit techniques and standards, together with high auditor professionalism, is expected to result in maximum detection and disclosure of conditions. This qualitative literature study analyzes previous articles and research. Data was collected from relevant journals, books and internet articles. The results show that auditor professionalism and investigative audit techniques reveal conditions and determine the level of conditions.