A business both small and large scale requires good financial management. The potential of UMKM so far, has not been sufficiently exploited to the maximum, on the contrary many MSME actors (owners) actually often experience internal problems making it difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Financial management and financial management are important aspects for the progress of MSMEs. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. The proposed Community Service Program is to provide MSME financial training, specifically regarding standardized and simple financial management, along with the process of socialization and assistance to MSMEs and financial management. Centralized training conducted is training on simple financial management methods and MSME financial management. The output of this program is that MSME practitioners gain knowledge of simple financial reporting and financial management.
This study aims to analyze the management of village fund allocation and the effectiveness of financial performance in South Pringgasela Village which has received budget reductions during the Covid-19 pandemic. This study employs descriptive qualitative methods through interviews, observation and documentation. The results show that the management of village fund allocation in South Pringgasela Village technically and administratively has been carried out well based on the timeliness of disbursement of village funds allocation, and the effectiveness level of financial performance by 92% indicates that the financial performance is effective based on the achievement of goals, timeliness, suitability benefits, and expectations of society.
Penelitian ini bertujuan menganalisis pengendalian internal yang diterapkan di RS PKU Muhammadiyah Nanggulan. Analisis ini diharapkan mampu menkadi saran dan masukan yang berguna bagi rumah sakit agar semakin memperkuat pengendalian internal yang ada di Rumah Sakit PKU Muhammadiyah Nanggulan.. Sebagai informan terpilihnya adalah pihak manajemen rumah sakit divisi keuangan. Penelitian dilakukan dengan wawancara mendalam dan dengan cara pengamatan langsung pada sistem pengendalian internal yang sudah berjalan di RS PKU Muhammmadiyah Nanggulan. Penelitian ini menggunakan metode deskriptif kualititastif. Data diperoleh dengan melakukan wawabcara, observasi dan dokumentasi, Teknik analisis data yang digunakan ialah mendeskripsikan sistem pengendalian internal dengan teori Committee of Sponsoring Organization (COSO) yang terdiri dari lima komponen pengendalian internal yang saling berhubungan yaitu : Lingkungan pengendalian, Aktivitas pengendalian, Penilaian resiko, Informasi dan komunikasi, Pemantauan. Hasil penelitian menunjukkan bahwa pengendalian internal di RS PKU Muhammadiyah Nanggulan secara keseluruhan masih lemah. Hal ini terlihat pada komponen Lingkungan Pengendalian yaitu tidak adanya struktur organisasi serta pembagian tugas dan wewenang yang jelas di setiap bagian. Pada komponen perhitungan resiko, pihak RS belum mempunyai strategic plan berupa rencana strategis dan rencana operasional sehingga pihak RS kesulitan dalam penyusunan rencana kegiatan dan anggaran tahunan. Terkait dengan aktivitas pengendalian, belum terdapat pemisahan tugas dan tanggung jawab secara memadai dan dituangkan dalam dokumen tertulis sehingga tidak ada evaluasi secara periodik yang dilaksanakan pihak RS. Dalam lingkup pemantauan kinerja (monitoring) belum ada evaluasi kinerja karyawan secara rutin. Evaluasi kinerja masih bersifat subjektif. This study aims to analyze the internal controls implemented at PKU Muhammadiyah Nanggulan Hospital. This analysis is expected to be able to provide useful suggestions and input for hospitals to further strengthen internal control in PKU Muhammadiyah Nanggulan Hospital. As the chosen informant is the management of the hospital financial division. The study was conducted by in-depth interviews and by direct observation on the internal control system that is already running in PKU Muhammmadiyah Hospital Nanggulan. This research uses descriptive qualitative method. Data obtained by interviewing, observing and documenting, the data analysis technique used is to describe the internal control system with the Committee of Sponsoring Organization (COSO) theory which consists of five interrelated internal control components, namely: Control environment, Control activities, Risk assessment, Information and communication, Monitoring. The results showed that internal control at PKU Muhammadiyah Nanggulan Hospital as a whole was still weak. This can be seen in the Control Environment component, namely the absence of an organizational structure and clear division of tasks and authority in each section. In the risk calculation component, the hospital does not have a strategic plan in the form of a strategic plan and operational plan so that the hospital has difficulty in preparing activity plans and annual budgets. In relation to control activities, there has not been sufficient separation of duties and responsibilities and is set forth in a written document so that there are no periodic evaluations carried out by the hospital. In the scope of performance monitoring (monitoring) there is no employee performance evaluation on a regular basis. Performance evaluation is still subjective.
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