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All Journal Abdimas Mandalika Journal of Social Comunity Services
Firnata, Tifani Angga
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science

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INTERNAL AUDIT AS AN EFFORT TO INCREASE TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENTS AT SD MUHAMMADIYAH 3 IKROM WAGE SIDOARJO Biduri, Sarwenda; Maryanti, Eny; Soeprijanto, Noerwachid; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 2 No. 3 (2025): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v2i3.359

Abstract

Objective: This study aims to describe the internal audit carried out and the impact on the quality of the financial statements of SD Muhammadiyah 3 Ikrom. Method: This study uses a qualitative research method using data collection techniques through observation, interviews and documentation. Results: The results of this study show that the implementation of regular internal audits can increase the transparency and accountability of financial statements, despite obstacles such as limited human resources and lack of understanding of the accounting field. Novelty: Financial Statements have a very crucial role in creating transparency and accountability as well as responsibility for fund management, one of which is in the world of Education, namely Elementary Schools. As a public sector agency, the School also implements internal audit as a form of accountability to the public, internal audit is one of the tools to assess the performance of the agency's financial management, the effectiveness of financial management, as well as identify system weaknesses and ensure compliance with regulations is carried out properly.
Pemberdayaan Womenpreneur Pucang: Modal Sosial dan Personal Branding untuk Kepercayaan Bisnis sebagai Implementasi SDG’s 5 Biduri, Sarwenda; Nirwana, Nihlatul Qudus Sukma; Ainindya, Ninik Ruma'isya; Firnata, Tifani Angga
Abdimas Mandalika Vol 4, No 3 (2025): Mei
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v4i3.30788

Abstract

Abstract:  The mentoring program for womenpreneurs in the Aisyiyah Branch Leadership (PRA) Pucang aims to increase business confidence through strengthening social capital and personal branding as a form of implementation of Sustainable Development Goal (SDG's) 5 regarding gender equality. The approach used is Participatory Action Research (PAR) and Community Organizer (CO), with activities in the form of business management training, digital marketing, and simple financial recording assistance. The results showed an increase in participants' understanding in utilizing digital technology, building business networks, and creating a positive business image. Despite challenges such as low digital literacy, the program succeeded in motivating participants to be more professional in managing their businesses and adapting to market dynamics. The impact of the program not only supports the growth of individual businesses but also contributes to the economic strengthening of families and local communities. With this holistic approach, PRA Pucang has succeeded in creating a relevant and sustainable model of women's empowerment.Abstrak: Program pendampingan bagi womenpreneur di Pimpinan Ranting Aisyiyah (PRA) Pucang bertujuan meningkatkan kepercayaan bisnis melalui penguatan modal sosial dan personal branding sebagai bentuk implementasi Tujuan Pembangunan Berkelanjutan (SDG’s) 5 mengenai kesetaraan gender. Pendekatan yang digunakan adalah Participatory Action Research (PAR) dan Community Organizer (CO), dengan kegiatan berupa pelatihan manajemen usaha, pemasaran digital, serta pendampingan pencatatan keuangan sederhana. Hasil pendampingan menunjukkan peningkatan pemahaman peserta dalam memanfaatkan teknologi digital, membangun jejaring bisnis, serta menciptakan citra usaha yang positif. Meski terdapat tantangan seperti rendahnya literasi digital, program ini berhasil memotivasi peserta untuk lebih profesional dalam mengelola usaha dan beradaptasi dengan dinamika pasar. Dampak program tidak hanya mendukung pertumbuhan usaha individu tetapi juga berkontribusi pada penguatan ekonomi keluarga dan komunitas lokal. Dengan pendekatan holistik ini, PRA Pucang berhasil menciptakan model pemberdayaan perempuan yang relevan dan berkelanjutan.
Co-Authors Ainindya, Ninik Ruma'isya Eny Maryanti Nihlatul Qudus Sukma Nirwana Sarwenda Biduri Soeprijanto, Noerwachid