Fishers are faced with various kinds of problems. In this case, Koperasi is expected to be something that can easily adjust its role to the needs of the fishing and coastal communities. This study aims to analyze the role of Koperasi in improving the economy of fishing communities in Sumenep Regency. This study uses qualitative data that emphasizes the meaning with qualitative data analysis techniques consisting of reduction, data presentation, conclusion, and verification. The results of this study indicate that the Koperasi has a significant role in improving the welfare of the community, especially members of the Koperasi so that it will ultimately have an impact on improving the economy in Padangdangan Village, Pasongsongan District. The real role of Koperasi in Padangdangan Village, Pasongsongan District is to build community awareness in Koperasi, as a provider of working capital needs through savings and loan activities, as a means of supporting fishing activities in the form of fishing gear and thermo king tools, as a facilitator in establishing partnerships and Koperasi with parties outside, as well as a medium to increase fishermen's income.
Akuntabilitas pelaporan keuangan pondok pesantren menjadi viral setelah Ikatan Akuntan Indonesia mengeluarkan Pedoman Akuntansi Pondok Pesantren. Pelaporan keuangan pesantren menjadi penting untuk ditunaikan sebagai bentuk transparansi akuntabilitas pondok pesantren kepada pemilik (yayasan), mengingat pondok pesantren mengelola keuangan umat (mayarakat umum). Kondisinya adalah Yayasan Pondok Pesantren Inabah XIX Surabaya belum melakukan pelaporan keuangan secara utuh, yang meliputi laporan neraca, laporan operasional, dan laporan arus kas. Dengan demikian, keberadaan kegiatan Revitalisasi Pelaporan Keuangan Dalam Meningkatkan Akuntabilitas Pelaporan Pondok Pesantren adalah penting untuk dilakukan. Kegiatan ini akan dilakukan dalam bentuk pelatihan dengan rangkaian kegiatan, antara lain adalah penyusunan modul laporan keuangan, sosialisasi penyusunan pelaporan keuangan, evaluasi dan monitoring. Hasil dari pengabdian ini adalah peningkatan pemahaman pemilik yayasan dalam mengelola keuangan, khususnya dalam menyusun laporan keuangan. Hal ini dapat dilihat pasca dilakukannya sosialisasi tentang pentingnya laporan keuangan, pengelola mampu menyusun laporan keungan secara mandiri.
Micro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used to achieve these objectives is the issuance of PP No. 23 of 2018 concerning UMKM taxes of 0.5% of turnover. This research was conducted at KPP Pratama Pamekasan using a case study. As many as one key informants and five supporting informants researchers conducted indepth interviews (in-depth interview). The information was analyzed qualitatively, consisting of data reduction, data presentation, conclusions, and verification. The results of this study are first, the application of PP No. 23 of 2018 there are still many UMKM that do not know the information, so the Directorate General of Tax (KPP Pratama Pamekasan) needs to socialize it internally. Second, the motive for the application of PP No. 23 of 2018 is as a reward for UMKM taxpayers: as a reward for the convenience given to taxpayers in terms of tax reporting, as a reward for the freedom of taxpayers to choose, and as a reward for the relief of tariffs offered, so taxpayers can fulfill their tax obligations following the provisions of the applicable tax laws.
This study is to examine the financial performance of district / city governments affecting poverty in East Java. The data used in this study is research data, which is a combination of time series data with cross section data with a research sample of 38 districts/ cities for six years of observation from 2013 to 2018. Fixed Effect Model (FEM) as the chosen model. Variable X1, the degree of decentralization has an effect on variable Y. These results indicate that the degree of decentralization has a significant negative effect on poverty. Variable X2 regional financial dependence has a positive effect on variable Y poverty. Variable X3 regional financial independence has no effect on variable Y poverty. Variable X4 PAD effectiveness does not affect variable Y poverty. Variable X5 PAD efficiency has no effect on variable Y poverty. Simultaneously the variable degree of decentralization, regional financial dependence, regional financial independence, effectiveness and efficiency has a significant effect on the poverty variable. R-squared is 0.985112, that variable Y poverty is explained by variable X regional financial performance of 98.51%. While the remaining 1.49% is explained by other factors that are not included in the model
Penelitian ini dilakukan untuk mengetahui bagaimana peranan audit internal di PNPM Mandiri Perkotaan dalam deteksi dan pencegahan kecurangan (fraud). Penelitian ini menggunakan metode penelitian studi kasus dengan menggunakan data primer dan sekunder sebagai sumber datanya. Objek dari penelitian ini adalah PNPM Mandiri Perkotaan di Kecamatan Kalianget. Penelitian ini dilakukan dengan metode deskriptif kualitatif dengan cara mengumpulkan data untuk kemudian diproses dan dianalisis lebih lanjut serta diambil suatu kesimpulan. Hasil penelitian ini menunjukkan bahwa internal audit yang dilaksanakan pada PNPM Mandiri Perkotaan di Kecamatan Kalianget sudah cukup memadai dalam deteksi dan pencegahan kecurangan (fraud) dengan struktur pengendalian intern yang baik sebagai anti-fraud controls dan deteksi kecurangan dilakukan melalui prosedur-prosedur audit namun disarankan agar internal auditor PNPM Mandiri Perkotaan di masing-masing desa di Kecamatan Kalianget tidak hanya melakukan pemeriksaan pada Unit Pengelola Keuangan saja namun juga memberikan pemeriksaan pada unit-unit yang lain secara umum yang di kelola oleh BKM masing-masing. Kata kunci : PNPM MP, Audit Internal, Deteksi dan Pencegahan, Kecurangan (Fraud).
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