Tarigan, Arya Gina
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AUDIT OPERASIONAL ATAS BIAYA PERJALANAN DINAS DAN TUGAS BELAJAR (STUDI KASUS PADA UNIVERSITAS XYZ) Tarigan, Arya Gina; Carmel Meiden
Fundamental Management Journal Vol. 9 No. 2p (2024): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2p.6317

Abstract

The objective of the operational audit is to analyze whether the disbursement process and the cost accountability for official travel and study assignments have been running effectively and efficiently in accordance with the Standard Operational Procedure (SOP) in the university, and identify problems that arise as a result of the inefficiency and ineffectiveness of the accountability process at XYZ University. The research method used in this research is descriptive analysis by collecting data so that it can provide a fairly clear picture of the object under study to make conclusions. In addition, researchers collect and process the results of questionnaires related to internal control and conduct interviews with related parties. From the research conducted, it is known that the costs of official travel and study assignments are uncollectible advances that arise because there is no responsibility for these costs. Internal control over the provision of official travel costs and study assignments is considered effective, but accountability for these costs is considered less effective. Apart from this, the accountability for costs that have been incurred but canceled by means of returning the down payment is deemed inefficient. The main cause of the ineffectiveness and inefficient of this procedure is the lack of firmness in imposing sanctions on employees who do not carry out accountability for the costs of official travel and study assignments. The recommendations put forward by researchers need to be implemented by the university as a step towards improving the procedure for giving and accounting for costs for official travel and study assignments. Keywords: Operational Audit, Cost, Down Payment.
Sosialisasi Pentingnya Penguatan Motivasi Diri Dalam Mengantisipasi Penyalahgunaan Narkoba Pada Pemuda HKBP Suprapto Jakarta Pusat Desideria Regina; Netty Laura S; Arya Gina Tarigan; Mazmur Pardede; Yesika Engelina
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 2 (2024): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i2.6196

Abstract

Remaja merupakan salah satu tabungan bangsa dan sangat dinanti oleh tokoh proklamator sebagai generasi penerus yang berperan dalam pembanguan bangsa dan negara. Remaja memiliki hak dan kewajiban ikut serta dalam membangun bangsa Indonesia yang lebih baik serta ber akhlak mulia di dalam sosial masyarakat, salah satu sumber daya manusia yang memiliki potensi dan memiliki peranan yang strategis dan memiliki kedudukan sebagai generasi penerus cita-cita bangsa di tengah kehidupan masyarakat. Penyalahgunaan narkoba merupakan masalah perilaku manusia, bukan semata-mata masalah zat atau narkoba itu sendiri. Sebagai masalah perilaku banyak faktor yang mempengaruhinya. Oleh karena itu, informasi mengenai bahaya penyalahgunaan narkoba kepada anak dan remaja sangat diperlukan. Pemuda Jemaat HKBP Suprapto dikategorikan memiliki ketahanan diri tinggi terhadap penyalahgunaan narkotika jika pengetahuan dan pemahamannya terkait bahaya penyalahgunaan narkotika mampu diterapkannya pada situasi tersebut. Oleh karena itu, pada kajian ketahanan diri pemuda terhadap penyalahgunaan narkotika di Gereja ini dimaksudkan untuk melihat sejauh mana kemampuan/ketangguhan Pemuda Jemaat HKBP Suprapto dalam mengantisipasi ancaman penyalahgunaan narkotika. Mewujudkan pemuda yang tangguh terhadap ancaman penyalahgunaan narkotika pada remaja diperlukan suatu pembinaan yang berkesinambungan dan berkelanjutan. Kegiatan pengabdian kepada masyarakat ini penulis mencoba melakukan suatu kajian ilmiah terkait ketahanan diri pada pemuda terhadap penyalahgunaan narkotika di HKBP Suprapto dengan menganalisis faktor-faktor yang menentukan ketahanan diri pemuda secara onsite. kata kunci: manajemen sumber daya manusia, ketahanan diri, motivasi diri
Penerapan Strategi Pemasaran Digital Bisnis Kuliner Rumahan Bagi Jemaat GKP Klasis Jakarta-Banten Carolina F. Sembiring; Nenny Anggraini; Arya Gina Tarigan; Maria Yulan Christina; Virginia Poppi Panjaitan; Flora Ferdinanda Imoliana
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 7 No. 1 (2025): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v7i1.6504

Abstract

The bakery business, particularly dry cakes, has rapidly grown as part of the promising food and beverage industry, especially during significant religious events. To support this, the Economic Development Commission of the Church of the Christian Pasundan Synod of Jakarta and Banten is working to encourage the congregation’s economy and improve family income through the empowerment of small businesses (UMKM) in the dry cake sector, led by one of the congregation members, Mrs. Wenny Widiawati, with her business "Kuenya Afra." However, challenges include how to market the dry cakes both offline and digitally, calculate the cost of goods sold (HPP), and identify potential business risks for home-based businesses. This Community Service program aims to enhance the understanding of the importance of implementing the right marketing strategies, calculating HPP, managing business risks, and creating business accounts on social media. The conclusion from this community service activity is that the partner, especially the owner of "Kuenya Afra" and the church congregation, greatly benefited from understanding the importance of implementing digital marketing strategies to expand their customer base. Through this socialization and mentoring program, it is expected to increase entrepreneurial spirit and sales beyond the limited congregation environment. The activity was held onsite at the Gereja Kristen Pasundan Ebenhaezer Church in Cawang, Jakarta.