Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Wireless communication has become a basic need or a new lifestyle for people in obtaining information, especially in the SMA Negeri 1 Dolok Sanggul environment. In this community service, the PKM activity implementation…
team was given the opportunity to build a wireless network using a Mikrotik RB951. This was done to empower the densely populated SMA Negeri 1 Dolok Sanggul environment which has the potential to be used as a hotspot business. The method used was a direct practice method for students by implementing health protocols during the pandemic. In addition, a wireless-based network makes it easier for students to access the internet anywhere. The implementation of the network installation consists of several units of RJ-45 connectors on UTP cables, access point configuration, and Mikrotik hotspot server configuration. With the presence of a wireless network in the SMA Negeri 1 Dolok Sanggul environment, it will make it easier for students and teachers to access the internet. In addition, configuring a wireless network is not that difficult, as long as you follow the rules for creating a network.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:Poor communication is caused by a lack of communication , unclear task formulation, unclear responsibilities in units, which causes complicated procedures and work implementation, and employees are unaware of each other's…
s cooperation. This condition will certainly lead to poor coordination and influence employee performance that is less than optimal. The purpose of this study was to determine the effect of organizational communication climate on employee performance at the Karo Regency Regional Disaster Management Agency (BPBD) . This research used the methods of validity testing of research instruments, reliability testing of research instruments, classical assumption testing, descriptive statistical analysis, multiple linear regression analysis, and research hypothesis testing. Linear regression equation Y = 7, 429 + 7 74 X. The results of the t-test of Organizational Communication Climate (X) with the calculated t-value of the Organizational Climate variable is 1 8.378 and the t- table value is 1.70814 , so the calculated t-value > t -table (1 8.378 > 1.70814 ) and the sig value < 0.05 (0.000 <0.05) . The results of the R- square coefficient of determination are 932. This shows the understanding that the increase in the Performance of Karo Regency Regional Disaster Management Agency (BPBD) Employees is influenced by 93.2% by the Organizational Communication Climate while the remaining 6.8% is influenced by other factors outside this study such as personal factors, situational factors, leadership style and compensation.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:This research was motivated by the unpredictable Covid-19 Pandemic which forced various parties to carry out social distancing and Work from Home (WFH). This condition has an impact on school closures, students learn from…
m home and teachers teach from home. The condition of the Covid-19 pandemic as a new era of Distance Learning. Distance Learning with online/offline/hybrid learning modes as an effort to provide educational services to students. The purpose of this study was to identify and analyze the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education. The policy that underlies this research is the Decree of the Minister of Education and Culture Number 719/P/2020 concerning Guidelines for Implementing Curriculum in Education Units in Special Conditions. This research is based on George R. Terry's Theory of Management Functions, according to him “There are 4 management functions, which in the management world are known as POAC; Namely: planning, organizing, actuating and controlling. The approach in this research is a qualitative approach, with a case study type of research method. The research was conducted at Sirnagalih State Elementary School and Al Azhar Syifa Budi Parahyangan Elementary School (ASBP) West Bandung Regency with the research subjects being students. Research results: 1) Schools implement learning strategy management by preparing program plans (materials, strategies, assessments) that are adapted to the Emergency Curriculum and synergize with related parties to carry out learning during the Covid-19 pandemic. 2) Schools have carried out efforts to maintain the quality of education during the Covid-19 pandemic but have not been optimal. This is evidenced by the vast differences between one school and another. On the one hand, there are schools that implement very good distance learning with learning programs and strategies during the Covid-19 pandemic that are well planned by organizing human resources by conducting in-house training, but in other schools distance learning is carried out simply because schools have not establish learning policy guidelines during the Covid-19 pandemic. 3) Implementation of elementary school learning during the Covid-19 pandemic with online/offline/hybrid learning modes. 4) There are several obstacles in primary school learning during the Covid-19 pandemic, including the limitations of studying the Emergency Curriculum with studies on the selection of Core Competencies and Basic Competencies, the fulfillment of facilities and infrastructure, the condition of teachers who when carrying out learning still refers to student books as learning resources. 5) There are solutions to overcome obstacles including schools being required to improve teacher competence to be technology literate, designing adaptive curricula and facilitating adequate infrastructure, as well as Hybrid Learning with visiting teachers (Jarunjung). The conclusion of this study is that the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education has been attempted by implementing Distance Learning both online/offline/hybrid learning, but the results have not been optimal.
Abstract:This study investigates the rhetorical and discourse functions of repetition in the English translation of Surah Al-Mursalat by M.A.S. Abdel Haleem, focusing on the refrain “Woe on that Day to those who denied the truth.”…
h.” Using a qualitative descriptive method grounded in stylistics and discourse analysis, the study explores how this fixed phrase, repeated ten times across the chapter, operates at multiple linguistic levels. The analysis reveals that the refrain serves three interrelated functions: stylistically, it foregrounds divine warning and creates rhythmic cohesion; structurally, it segments the surah into thematic units and signals discourse boundaries; rhetorically, it intensifies condemnation and engages the reader emotionally through cumulative repetition. Abdel Haleem’s consistent rendering of the refrain retains these functions effectively, unlike other translations that introduce lexical variation. The findings demonstrate that repetition in Qur’anic translation is not merely ornamental but performs essential linguistic and communicative roles. This study contributes to Qur’anic stylistics, translation studies, and discourse analysis by showing that sacred texts, when translated with rhetorical sensitivity, can preserve the stylistic integrity of the original.