Internal Control in Perspective of Personal Bankers

This research aims to explain the dilemmas experienced by personal bankers while performing their duties in order to implement the Internal Control effectively. Personal bankers are charged high targets by corporate banks, so they must do various efforts to achieve these targets. However, Personal bankers’ effort to achieve the target should not violate the internal control procedures set forth in SOP (Standard Operating Procedure). Consequently, personal bankers sometimes face dilemmatic situation in which they have to achieve the target and follow SOP at the same time. Based on the author’s personal experience and observations as a personal banker in bank “X” on 2006 until 2011, there were dilemmas faced by the author. The author feels that SOP could not protect her job and policies which she took in order to fulfill priority customers’ satisfaction. In contrast, she should also be able to achieve the target charged by the bank and keep a good relationship with priority customers. Keywords: Internal control, SOP, Personal banker

Penerapan Digital Banking Untuk Peningkatan Kinerja Keuangan UKM Di Kota Malang

Tujuan penelitian ini melakukan pengujian dampak literasi keuangan dan penerapan Sistem Informasi Akuntansi (SIA) terhadap kinerja keuangan Usaha Kecil dan Menengah (UKM) serta penerapan digital banking sebagai variabel pemoderasi. Penelitian ini adalah penelitian kuantitatif dengan data yang didapatkan memakai kuesioner. Responden penelitian ini mencakup 129 UKM keripik tempe, keramik dinoyo, pengusaha batik, dan pengusaha mebel di Kota Malang. Olah data memakai analisis MRA (Moderating Regression Analysis). Hasil penelitian membuktikan bahwa penerapan digital banking sebagai variabel pemoderasi berpengaruh secara signifikan terhadap kinerja keuangan UKM. Hasil analisis pun membuktikan bahwa literasi keuangan dan penerapan sistem informasi akuntansi yang efektif, sanggup menaikkan kinerja keuangan UKM. Penerapan digital banking yang baik seperti layanan jasa transfer, menabung dan lainnya melalui sistem teknologi informasi dengan memafaatkan kemampuan berbagai jenis aplikasi, sistem operasi, dan jaringan untuk bertukar informasi mampu meningkatkan kinerja keuangan pedagang UKM. Hasil penelitian bermanfaat dalam menyukseskan program digitalisasi UKM yang sedang digalakkan oleh pemerintah

DETERMINANT SOFT PEOPLE'S BUSINESS LOANS APPLICATION TO MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) (Study at UMKM Malang City)

This study intends to determine the influence of the number of Micro, Small and Medium Enterprises (MSMEs), credit interest rates and CPI (Consumer Price Index) partially and simultaneouslyonthenumberofPeople'sBusinessLoans(KUR)forMSMEsinMalangCity.The study used quarterly data obtained from the Financial Services Authority, the Central Statistics Agency, and the Development Planning Agency at Sub-National Level of Malang for the period 2017 – 2021 (5 years). Method of documentation is used for the data collection. Furthermore, the data is analyzed with multiplelinearregressionof do ublelog models. There sults of the study found: 1) thenumberofMSMEs,lendingratesandconsumerpriceindexsimultaneouslyhaveasignificant impact / influence on the number of people's business loans, 2) The number of MSMEs does not haveanimpactonthenumberofpeople'sbusinessloans,3)Interestratesonloanshasasignificant negative impact on the number of people's business loans, and 4) The consumer price index has a positive and significant impact on the number of people's business loans for MSMEs in Malang city

Public Participation On Local Budgeting Base On Local Wisdom

The objective of this research is to reveal the public participation in the process of local budgeting based on the local wisdom of Osing Community. Public participation is the participation in the planning, implementation or accountability process of the development. An interpretive paradigm with an ethnomethodology approach was employed to reveal the existence of local values of Osing Community when participating in the local budgeting. The results of this study showed that the values of local wisdom of the Osing community are meaning peaceful and welfare. Moreover, there are also some values of local wisdom among guyup (harmonious), bersilaturahmi (visiting one another), friendly, consistent, Gotong Royong (mutual cooperation), honest and open, are identified. These values of local wisdom are internalised in the planning, implementation and transparent responsibility aspects of public participation in local government budgeting. The value of the local wisdom consistent is internalised in the planning budgeting, the value of the local wisdom gotong royong is internalised in the implementation of the development, and honesty and openness are internalised in the accountability of the development

PENGEMBANGAN PRODUK EKSPOR BATIK PODHEK DI KABUPATEN PAMEKASAN PROVINSI JAWA TIMUR

Tujuan dari pengembangan produk batik podhek ini yaitu, 1) meminimalisir limbah dengan prinsip penyulingan air limbah pelorotan batik. 2) meningkatkan produksi dan efisiensi produksi batik podhek, 3) pembentukan pengurus kelompok usaha bersama, 4) melakukan studi banding untuk menambah wawasan dalam strategi produksi, pemasaran, dan pengelolaan limbah, 5) memperkuat kerjasama dengan mitra yang sudah terjalin. Metode pelaksanaan dari pengembangan produk ekspor batik podhek ini dengan metode pendampingan. Pengembangan yang sudah dilakukan yaitu, 1) koordinasi pada setiap pelaksanaan program, 2) sosialisasi peleksanaan pengembangan produk ekspor batik podhek, 3) penataan tempat produksi batik, 4) pembentukan pengurus dan program kerja kelompok usaha bersama, 5) penyewaan tempat pemasaran batik, 6) pameran batik di tunjungan plaza Surabaya, 7) Studi banding mengenai produksi dan manajeman pemasaran di produsen batik puri putri pacitan dan batik tengah sawah pacitan. 8) pameran batik bekerjasama dengan MIN 1 Malang, 9) memperkuat kerjasama dengan mitra yang sudah terjalin. Pengembangan pada program berikutnya membuat sentra kampung batik podhek

Prediksi Produksi Biofarmaka Menggunakan Model Fuzzy Time Series dengan Pendekatan Percentage Change dan Frequency Based Partition

Masa depan biofarmasi semakin cerah. Akibat mahalnya harga obat modern, maka permintaan tanaman obat meningkat di dalam dan luar negeri. Hal ini karena biofarmaka banyak digunakan di industri lain, seperti makanan, minuman, dan kosmetik. Konsumen di seluruh dunia termasuk di Indonesia bergerak menuju produk makanan dan kesehatan yang lebih sehat dengan slogan "kembali ke alam". Dengan demikian permintaan tanaman obat sebagai bahan baku industri lainnya juga meningkat. Untuk mengatasi masalah tersebut diperlukan suatu prediksi untuk menentukan besaran kenaikan atau penurunan jumlah produksi komoditas strategis biofarmaka untuk beberapa tahun ke depan, sehingga Memungkinkan analisis pergerakan tren dari perkembangan data sebelumnya. Saat ini belum dijumpai studi peramalan deret waktu untuk memprediksi produksi biofarmaka dengan tingkat akurasi baik. Dalam eksperimen ini kami mengusulkan model peramalan fuzzy time series berdasarkan pendekatan percentage change sebagai himpunan semesta dan frequency-based partition yang dapat memberikan tingkat akurasi peramalan yang tinggi. Prediksi difokuskan pada biofarmaka untuk empat jenis rimpang yaitu Jahe, Lengkuas, Kencur, dan Kunyit yang dinilai menjadi prioritas utama pengembangan tanaman obat di Indonesia. Dalam penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistika tahun 1997-2020. Tujuan dari survei adalah untuk memprediksi dan menganalisa perkembangan produksi biofarmaka untuk empat jenis rimpang. Hasil prediksi menunjukan akurasi luar biasa dengan nilai Mean Absolute Percentage Error yang sangat kecil yakni Jahe 0,03%, Lengkuas 0,02%, Kencur 0,14%, dan Kunyit 0,03%. Dengan demikian hasil eksperimen ini dapat berkontribusi dan digunakan bagi pihak yang berkompeten untuk membantu dalam menentukan kebijakan strategis di masa depan. AbstractBiopharmaceuticals' future is brightening. Due to the exorbitant cost of modern treatment, the desire for medicinal herbs is growing. due to their widespread use in different industries such as food, beverages, and cosmetics. Consumers worldwide, especially in Indonesia, are gravitating towards healthier food and health goods. So the demand for medicinal plants as raw materials increases. To solve this issue, a forecast is required for the next few years on the increase or decline in production of strategic biopharmaca commodities. Currently, no reliable time series forecasting study exists for biopharmaca production. To achieve high predicting accuracy, we present a fuzzy time series forecasting model based on percentage change as a universal set and frequency-based partition. Ginger, Galangal, Kencur, and turmeric are predicted to be the most important rhizomes for biopharmaca research in Indonesia. Secondary statistics from the Central Statistics Agency for 1997–2020 This study's goal was to anticipate and analyze biopharmaca synthesis in four rhizomes. The prediction results are incredibly accurate, with Mean Absolute Percentage Error values of just 0.03%, 0.02%, 0.14%, and 0.03% for Ginger, Galangal, Kencur, and Turmeric, respectively. Thus, competent parties can use the outcomes of this experiment to help determine future strategic policies

Public participation on local budgeting base on local wisdom

The objective of this research is to reveal the public participation in the process of local budgeting based on the local wisdom of Osing Community. Public participation is the participation in the planning, implementation or accountability process of the development. An interpretive paradigm with an ethnomethodology approach was employed to reveal the existence of local values of Osing Community when participating in the local budgeting. The results of this study showed that the values of local wisdom of the Osing community are meaning peaceful and welfare. Moreover, there are also some values of local wisdom among guyup (harmonious), bersilaturahmi (visiting one another), friendly, consistent, Gotong Royong (mutual cooperation), honest and open, are identified. These values of local wisdom are internalised in the planning, implementation and transparent responsibility aspects of public participation in local government budgeting. The value of the local wisdom consistent is internalised in the planning budgeting, the value of the local wisdom gotong royong is internalised in the implementation of the development, and honesty and openness are internalised in the accountability of the development. Keywords - Public Participation, Local Budgeting, Local Government, Local Wisdom, Musrenban

Analisis Kelayakan Bisnis : dengan Pendekatan Aspek Keuangan dan Pasar

Buku ini membahas kinerja suatu perusahaan dilihat dari aspek keuangan, manajemen dan administrasi, serta operasional pasar sehingga dapat dianalisis secara spesifik level kinerjanya. Selain itu, buku ini juga membahas secara spesifik proses analisis suatu perusahaan sehingga dikatakan layak dalam menjalankan proses bisnis, melalui pendekatan kebijakan pemerintah atau perundang-undangan, yaitu Undang-Undang No. 23 Tahun 2014 tentang Kebijakan Pemerintah Daerah dan Undang-Undang No. 33 Tahun 2004 tentang Perimbangan Keuangan dengan Pemerintah Pusat dan Daerah Perundangan. Hal tersebut berlaku jika suatu perusahaan berada di lingkup atau memiliki relationship dengan pemerintah daerah atau Badan Usaha Milik Daerah (BUMD) yang menggunakan Anggaran Pendapatan Belanja Daerah (APBD), Badan Usaha Milik Negara (BUMN) yang menggunakan Anggaran Pendapatan Belanja Negara (APBN), serta pelaku bisnis dengan perusahaan swasta yang didirikan secara mandiri atau perorangan dalam skala kecil, menengah, maupun besar

Digital Transformation Of MSME Financial Recording Cash Flow Family Business

The purpose of research on digital transformation of MSMEs in financial records is to review MSME cash flows in family businesses and the contributing factors. The qualitative method of explanatory descriptive analysis for the validity of the data uses triangulation of sources and data. Triangulation process with 3 stages, first coding, second axial & selection coding, third conclusion. 14 informants to support the formulation of the problem causing difficulties in financial recording. The results show 7 factors that make it difficult for MSMEs to digitally record their finances. For micro-scale family businesses, digitization of financial records is still very simple. Suggestions for future researchers to provide direct assistance and training to MSMEs regarding digital financial records

Information Technology Governance Awareness: A Proposed Formula for Assessment

This article aims to provide a proposed formula that can be used to measure the level of success in the practice of Information Technology Governance. To obtain this formulation, in-depth surveys and interviews involving several experts are needed. The calculation results show that organization G has an awareness value of 93 (good) with a maturity value of 3.13. On the other hand, organization E has an awareness value of 70 (medium) with a maturity value of 2.60. This proposed formula can be used as an alternative way to determine the level of success of an organization in the practice of Information Technology Governance by knowing the level of awareness. So far, to determine the level of success in implementing IT Governance practices in an organization, the method used is to calculate the maturity level that refers to COBIT best practices, which only focus on objects but do not focus on subjects (stakeholders) in the organization.  This article aims to provide a proposed formula that can be used to measure the level of success in the practice of Information Technology Governance. To obtain this formulation, in-depth surveys and interviews involving several experts are needed. The calculation results show that organization G has an awareness value of 93 (good) with a maturity value of 3.13. On the other hand, organization E has an awareness value of 70 (medium) with a maturity value of 2.60. This proposed formula can be used as an alternative way to determine the level of success of an organization in the practice of Information Technology Governance by knowing the level of awareness. So far, to determine the level of success in implementing IT Governance practices in an organization, the method used is to calculate the maturity level that refers to COBIT best practices, which only focus on objects but do not focus on subjects (stakeholders) in the organization