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All Journal Jurnal Kewirausahaan dan Inovasi Journal of Accounting and Management (JAM)
Ulva, Marya
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Program Penyuluhan Kebersihan Dan Infrastruktur Sebagai Wujud Inovasi Dalam Membangun Kewirausahaan Masyarakat Nopiyanti, Penti; Rosandy, Muhammad Wahyu; Nupsi, Nupsi; Ulva, Marya; Yolanda, Dwi; Nasution, Suswati; Soleh, Ahmad; Yulianti, Liza
Jurnal Kewirausahaan & Inovasi Vol. 3 No. 1 (2025): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v3i1.843

Abstract

Community service is one form of implementation of the Tri Dharma of Higher Education which aims to improve community welfare through innovation-based empowerment. This program aims to develop community entrepreneurship through cleanliness counseling and infrastructure installation which includes painting portals, installing signs, and implementing community gymnastics and neighborhood association gatherings. This activity was carried out in RT.23, Pematang Gubernur Village, by involving the local community in every stage of its implementation. Cleanliness counseling is carried out to increase public awareness of the importance of maintaining a healthy and clean environment, while the installation of infrastructure is expected to strengthen local economic identity and independence. Community gymnastics and gatherings are a means to build solidarity and encourage active community participation in social activities. This program also functions as a forum to introduce the concept of community-based entrepreneurship through social innovation that can improve the quality of life and empower communities to be more economically independent. The expected results of this program are increased public awareness of the importance of environmental cleanliness, the creation of infrastructure that supports economic activities, and the formation of sustainable social entrepreneurs.
Analysis of Internal Control of Raw Material Supplies at Ibu Elta's Bakery Using the FIFO Method in Bandung Ayu Village, Pino Raya Subdistrict, South Bengkulu Regency Ulva, Marya; Kresnawati , Kresnawati; Harwini , Dewi
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1022

Abstract

This research aims to analyze the internal control of raw material inventory at Usaha Roti Ibu Elta by applying the FIFO (First In, First Out) method. Internal control plays a crucial role in ensuring the availability of raw materials in accordance with production requirements, preventing material deterioration, and maintaining efficiency in their utilization. The study emphasizes the importance of implementing an effective inventory control system to support smooth production activities and optimize operational performance. This research employed a descriptive quantitative method, with data obtained through direct observation, in-depth interviews, and documentation conducted during the period of May to August 2025. The results revealed that the internal control system for raw material inventory at Usaha Roti Ibu Elta has generally been functioning quite well, although it is still managed manually. The consistent implementation of the FIFO method has proven effective in maintaining the quality of raw materials, reducing the risk of stock accumulation and product spoilage, and enhancing overall production efficiency. Nevertheless, the manual recording system still poses potential risks of errors and data inaccuracies. Therefore, it is strongly recommended to adopt a digital-based inventory recording system to improve accuracy, efficiency, and the overall reliability of internal control processes in managing raw materials.
Co-Authors Ahmad Soleh Harwini , Dewi Kresnawati , Kresnawati Liza Yulianti Nasution, Suswati Nopiyanti, Penti Nupsi, Nupsi Rosandy, Muhammad Wahyu Yolanda, Dwi