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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Suluh Pendidikan Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Dehasen Untuk Negeri Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Equivalent : Journal of Economic, Accounting and Management
Zai, Kurniawan Sarototonafo
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Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Zebua, Noniar Juni Artati; Waruwu, Noviza Asni; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Analisis Peramalan Persediaan Bahan Baku dalam Meningkatkan Kapasitas Produksi pada Usaha Panglon UD. Nelvan di Desa Fulolo Lalai, Kecamatan Hiliserangkai Mendrofa, Heldi Usia Fransih; Gea, Jeliswan Berkat Iman Jaya; Zebua, Serniati; Zai, Kurniawan Sarototonafo
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 6, No 2 (2025): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - Desember
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v6i2.6590

Abstract

This study aims to determine the forecasting of raw material inventory to optimize production capacity at the UD. Nelvan panglong business. The background of this study is based on the difficulty in providing limited raw materials, which hampers production capacity. The research method used in this study is quantitative with a descriptive approach. The data used in this study is secondary data in the form of raw material ordering records for 16 months, so the population and sample are raw material recording reports. The data analysis technique used is the Exponential Smoothing method. The results of the study indicate that a systematic forecasting system has not been used at the study site. Based on calculations using the Exponential Smoothing method with α = 0.1, it provides better results with an average error of 10.898 and an estimated raw material order of 489.59 m3 in the following month compared to α = 0.3 and 0.5. The results of this study recommend applying this method in determining the amount of raw material orders each period to avoid raw material stock shortages so that business operations can continue to run smoothly and be able to meet consumer or customer demand.
Retensi Sumber Daya Manusia Honorer di Lingkungan Satuan Polisi Pamong Praja Kota Gunungsitoli: Studi Kasus Perspektif Pegawai Harefa, Ewin Berkat Syahputra; Ndraha, Ayler Beniah; Waruwu, Robin Markus Putra; Zai, Kurniawan Sarototonafo
Arus Jurnal Sosial dan Humaniora Vol 5 No 3: Desember (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i3.1898

Abstract

Penelitian ini bertujuan untuk menganalisis peran pengembangan sumber daya manusia dalam meningkatkan kinerja aparatur pemerintahan sebagai bagian dari upaya mewujudkan tata kelola pemerintahan yang baik (good governance). Permasalahan kinerja aparatur masih menjadi isu strategis dalam penyelenggaraan pemerintahan, khususnya yang berkaitan dengan kompetensi, motivasi kerja, budaya kerja, serta sistem pengelolaan sumber daya manusia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap aparatur pemerintah sebagai responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner, observasi, dan studi dokumentasi. Analisis data dilakukan dengan menggunakan analisis statistik deskriptif dan inferensial untuk menguji hubungan antara variabel pengembangan sumber daya manusia dan kinerja pegawai. Hasil penelitian menunjukkan bahwa pengembangan kompetensi, peningkatan motivasi kerja, serta penerapan sistem manajemen sumber daya manusia yang efektif berpengaruh signifikan terhadap peningkatan kinerja aparatur. Temuan ini menegaskan bahwa kualitas sumber daya manusia merupakan faktor kunci dalam menentukan daya saing dan kualitas pelayanan publik. Dengan demikian, diperlukan komitmen kelembagaan yang kuat dalam merancang program pengembangan sumber daya manusia yang berkelanjutan, terarah, dan berbasis kebutuhan organisasi guna mendukung terwujudnya pemerintahan yang profesional, akuntabel, dan berorientasi pada pelayanan publik.
Co-Authors Aceh, Masmunira Ayler Beniah Ndraha Bate'e, Maria Magdalena Bate’e, Maria Magdalena Bu'ulolo, Nanny Artatina Buulolo, Nanny Artatina Bu’ulolo, Nanny Artatina Daeli, Mujur Kurniawati Dedi Irawan Zebua Duha, Tiarni Gea, Ester Kurniawati Gea, Graciella Claralisa Gea, Iman Kasih Gea, Jeliswan Berkat Iman Jaya Giawa, Doniusman Gulo, Heniwati Harefa, Ewin Berkat Syahputra Harefa, Idarni Harefa, Krisno Berkat Harefa, Sama Anak Hia, Aldof Dikyanto Sonasa Hulu, Intan Permata Hati Hulu, Perlindungan F. Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Kakisina, Sophia Molinda Lahagu, Maret Iman Laoli, Natalia Larosa, Sri Nibenia Lase, Fince Anuardin Lase, Jeni Purnama Sari Lase, Lely Kristiani Lase, Ranto Riston Lase, Soterius Mendrofa, Endang Wijayanti Mendrofa, Heldi Usia Fransih Mendrofa, Martha Surya Dinata Ndruru, Adiria Ndruru, Fihabudi Ndruru, Ronaldo Syah Putra Serniati Zebua Tafonao, Erdin Juniman Telaumbanua, Aferiaman Telaumbanua, Otolius Telaumbanua, Widya Fransiska Waruwu, Noviza Asni Waruwu, Robin Markus Putra Waruwu, Sopia Yakini Buulolo Zalukhu, Dinda Juliyana Zalukhu, Yuterlin Zebua, Augusmina Zebua, Dedi Irawan Zebua, Fakta Solala Zebua, Hamid Rinaldo Zebua, Jul Alvandi Samolala Zebua, Noniar Juni Artati Zega, Wan Riang Zega, Yamolala Ziliwu, Lisnawati