Banking activities need an assessment of the level of profitability is conducive so that the business to be achieved can be maximized. To maximize the rate of return of such profits, the control and supervision of stricter controls of cash control that occur in the operation. This study intends to observe, and understand the description of the internal control system of cash transactions that occur within the object of research environment. The object chosen in this study is the Sharia Rural Bank (BPRS) Bhakti Sumekar Sumenep. Descriptive research is used in this research, with informants taken based on purposive sampling technique. Based on the results of research, it is known that the internal cash control is quite effective that can be seen from the level of compliance and vigilance of the bank in maintaining its wealth. However, the actual implementation that has occurred is still not in accordance with the standart operating procedure that has been used.
This study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.
Yayasan Al Husna merupakan salah satu lembaga atau organisasi sosial dan keagamaan di Kota Malang yang mengayomi anak-anak yatim piatu dan anak-anak yang memiliki kesulitan ekonomi dari berbagai jenjang usia. Para anak asuh yang berada di jenjang Sekolah Menengah Atas (SMA) dituntut untuk dapat mandiri setelah lulus sekolah. Beberapa pendekatan telah dilakukan terhadap mereka, di antaranya adalah memberikan pelatihan tentang pencarian beasiswa bagi mereka yang hendak melanjutkan pendidikan ke perguruan tinggi dan pelatihan kewirausahaan untuk dapat meningkatkan keterampilan dan pengembangan ide dalam membangun usaha. Tim pelaksana PPM melihat bahwa masih ada satu pilihan yang dapat dilakukan oleh para anak asuh ini selepas lulus sekolah, yaitu mencari pekerjaan. Walaupun pilihan ini mungkin akan menjadi pilihan terakhir yang diambil oleh mereka, namun proses untuk mendapatkan pekerjaan pertama bukanlah hal yang mudah. Oleh sebab itu, tim pelaksana PPM memiliki tujuan untuk membantu para anak asuh ini mempersiapkan diri dalam memperoleh pekerjaan mereka. Tim pelaksana PPM berbagi segala informasi mengenai dunia kerja saat ini, menjelaskan bagaimana caranya mendapatkan informasi lowongan pekerjaan melalui website, dan melakukan simulasi wawancara kerja dengan peserta pelatihan. Hasil dari pelaksanaan PPM ini adalah para peserta pelatihan merasa puas dan mengaku bahwa pengetahuan mereka tentang dunia kerja menjadi bertambah.
PPSQ Asy-Syadzili as one of the big boarding schools with a total of more than 1,000 students has extraordinary resources if used properly. So far, many resources have not been utilized optimally or are still managed by outsiders. Therefore, this service activity aims to help students take advantage of the internal and external resources and market share of the cottage and make it a place for direct learning how to be a polite and successful entrepreneurship. The concrete steps to be taken are to encourage students to have an entrepreneurial spirit. The business idea taken is a food and beverage business which is the basic needs of the students themselves. Because the activity was carried out during the pandemic, the training was carried out online by uploading tutorial videos on YouTube. The evaluation results after the training showed that participants had a high level of satisfaction, great benefits and the ability of participants to continue the results of the training in starting a business and teaching these skills to other residents. Participants give suggestions so that they can get other training in the future.
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