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All Journal Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) IECON: International Economics and Business Conference
Annisa Nurul Fajri
Unknown Affiliation
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Membangun Rasa Empati Dan jiwa Sosial Di Era Digital Nur Ashabul Khafi; Mega Mustika; Ahmad Nurfauzi Budiamin; Evi Tri Utami; Arham, Arham; Feri Eko Putra; Nur Ainun; Ulfi Arvina; Fatmawati, Fatmawati; Meily Meliyani; Nadia Mutmainnah; Asrah Anjani; Sri Putri Wahyuni; Annisa Nurul Fajri; Aliah Tri Saniyah; Syahratul Janna
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to examine how the use of digital technology can support the development of empathy and social awareness among children in orphanages. The research was conducted at Sejati Muhammadiyah Orphanage in Makassar using a descriptive qualitative approach. Data were collected through in-depth interviews, participatory observation, and document analysis. The findings indicate that digital media plays a significant role as a tool for social education, a means of expressing empathy, and a platform for children's virtual participation in humanitarian activities. The children demonstrated increased social awareness through the consumption of inspirational content and active involvement in digital-based social campaigns. Furthermore, empowerment through digital skills training and ethical media guidance helped strengthen empathy and social responsibility values. The study concludes that the wise and guided use of technology within the orphanage environment can be an effective strategy for fostering social character among youth in the digital era.
Evaluation of the Internal Control System over Raw Material Purchases at the BIG DONAT Cake Production MSME in Makassar Annisa Nurul Fajri; Raihana; Siti Aisyah; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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This research aims to evaluate the internal control system for raw material purchases at MSME Big Donat in Makassar using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework approach. This study is crucial as internal control plays a strategic role in ensuring operational effectiveness and efficiency, including the raw material purchasing process, which is a key factor in production. A descriptive qualitative approach was employed, with data collected through interviews. The primary informant in this study was the business owner. Data were analyzed based on the five main components of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at MSME Big Donat is operational in practice but not yet fully compliant with COSO standards. The control environment is considered quite good, with an organizational structure and strong work ethic values; however, it is not yet supported by written standard operating procedures (SOPs) or job descriptions. Risk assessment is conducted directly by the business owner without formal documentation. Control activities, such as purchase authorization and goods inspection, are performed but lack standardized purchase forms and written procedures. Information and communication are carried out informally without a standardized recording system. Monitoring is conducted routinely by the owner but is not yet documented in the form of evaluation reports. This research provides a real-world illustration of internal control conditions in food-sector MSMEs and offers recommendations for improvement to MSME Big Donat in enhancing the effectiveness of its internal control system in accordance with COSO standards.
Co-Authors Ahmad Nurfauzi Budiamin Aliah Tri Saniyah Arham Arham, Arham Asrah Anjani Evi Tri Utami Fatmawati, Fatmawati Feri Eko Putra Mega Mustika Meily Meliyani Nadia Mutmainnah Nur Ainun Nur Ashabul Khafi Raihana Siti Aisyah Sri Putri Wahyuni Syahratul Janna Ulfi Arvina