Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pemanfaatan Serai sebagai Spray Anti Nyamuk oleh Mahasiswa KKNT Bela Negara di Desa Gedangan I Wayan Darma Batara; Natalia Dwi Wulandari; Roziana Febrianita
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.v2i3.2348

Abstract

Mosquito-borne diseases such as dengue fever, Zika, and malaria pose significant health threats in Indonesia, particularly in tropical areas like Gedangan Village, Jombang Regency. To reduce the risk of disease transmission, students of the Thematic Community Service Program (KKN) from Universitas Pembangunan Nasional "Veteran" Jawa Timur utilized lemongrass (Cymbopogon citratus) as the main ingredient in the production of mosquito repellent spray. This program aims to provide a safer and more environmentally friendly alternative compared to chemical-based products. The training and socialization conducted in Gedangan Village increased the community's understanding of the benefits of lemongrass and how to produce natural mosquito repellent spray. The results of this program show that lemongrass-based spray is effective as a mosquito repellent and can be a long-term solution in reducing dependence on chemical insecticides. The sustainability of this program is expected to be expanded to other villages, with support from the government and related institutions to strengthen its positive impact on public health and the environment.
Operational Audit Analysis In Testing The Effectivieness Of Control Of Operating Expenses At Foundation B By KAP DE Natalia Dwi Wulandari; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.
Analisis Siklus Anggaran Pendapatan dan Belanja Daerah (APBD) di Kecamatan Krian Sidoarjo Naura Bilqis Tasyakurina; Enjelly Talitha Callista; Audy Herlina Puspitasari; Natalia Dwi Wulandari; Fajar Syaiful Akbar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2538

Abstract

This study analyzes the Budget Cycle of Regional Revenue and Expenditure Budget (APBD) in Krian District, Sidoarjo, encompassing four main stages: planning, implementation, administration, and accountability. In the planning process, each work unit submits activities and budget needs that are verified before finalization by the Finance Subdivision Head. Challenges arise from discrepancies between planned and actual implementations in the field, necessitating quarterly evaluations. The implementation stage faces adjustments in expenditure priorities due to budget constraints from the central government. Administration involves the management of Financial Accountability Reports (SPJ) and the use of the SIPD and SIKDA systems, despite technical challenges. Financial reports are prepared periodically and verified by the Inspectorate and the Audit Board (BPK). Major challenges include asset recording that is often inconsistent with existing items, as well as difficulties in meeting routine budget needs. Although routine needs are typically met up to 90%, certain items such as travel expenses and salaries cannot be increased if the budget is insufficient. The effectiveness of the APBD cycle in Krian District is reflected in structured planning and flexible implementation, with periodic evaluations that uphold accountability and transparency. This study shows that with a good administration and reporting system, Krian District can overcome challenges and maintain focus on achieving the established development goals.