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All Journal YUME : Journal of Management Jurnal IPTEK Bagi Masyarakat
PS, Andry Roy
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Mechanical Engineering Physics Public Health Social Sciences

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Pengaruh Frekuensi Audit Internal dan Penerapan SOP terhadap Tingkat Kesalahan Laporan Keuangan pada Koperasi Mina Nauli Adikarya (KOMINA) Sibolga PS, Andry Roy
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh frekuensi audit internal dan penerapan standar operasional prosedur (SOP) terhadap tingkat kesalahan laporan keuangan pada Koperasi Mina Nauli Adikarya (KOMINA) Sibolga. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan metode regresi linear berganda. Sampel terdiri dari 30 responden yang merupakan staf dan pengurus koperasi. Data dikumpulkan melalui kuesioner dan dokumentasi internal. Hasil penelitian menunjukkan bahwa frekuensi audit internal dan penerapan SOP berpengaruh negatif dan signifikan terhadap tingkat kesalahan laporan keuangan. Nilai koefisien regresi untuk frekuensi audit sebesar -1.025 dan untuk SOP sebesar -0.087, dengan nilai signifikansi masing-masing 0.003 dan 0.004. Nilai R² sebesar 0.687 menunjukkan bahwa kedua variabel independen menjelaskan 68,7% variasi kesalahan laporan keuangan. Penelitian ini merekomendasikan peningkatan frekuensi audit internal serta penguatan implementasi SOP untuk menurunkan kesalahan dalam laporan keuangan koperasi. 
Integrasi Literasi Keuangan dan Digital Marketing untuk Pemberdayaan UMKM Kuliner Nasution, Minasari; Gani, Abdul; PS, Andry Roy; Fadli, Zahri; Mahyudin, Mahyudin; Khairina , Nurul
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1505

Abstract

This community service program aims to improve the competitiveness of culinary MSMEs in Siboruon Village through financial literacy and digital marketing education. This activity was attended by 35 participants and was carried out using participatory training and practical mentoring methods. Evaluation was conducted through pre-test and post-test questionnaires that were analyzed statistically. The results showed a significant increase in financial literacy scores, from an average of 2.48 to 4.21 (p < 0.001), as well as digital marketing competencies, from an average of 2.10 to 4.03 (p < 0.001). A total of 71.4% of participants successfully created or optimized business social media accounts. The novelty of this program lies in the integration of simple bookkeeping and platform-based digital marketing tailored to the characteristics of rural MSMEs. This program has proven to be effective in strengthening managerial capacity and increasing the competitiveness of MSMEs.
Co-Authors Abdul Gani Fadli, Zahri Khairina , Nurul Mahyudin Mahyudin Minasari Nasution