<![CDATA[Koperasi memiliki posisi strategis dalam mendukung aktivitas ekonomi dan pemberdayaan masyarakat di tingkat desa, tetapi keberlanjutan perannya sangat dipengaruhi oleh kualitas tata kelola dan kapasitas pengelola. Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan untuk meningkatkan kapasitas pengurus dan masyarakat Desa Taman Sari, Kabupaten Pesawaran, dalam pencatatan keuangan, penyusunan laporan keuangan sederhana, dan pemenuhan administrasi perpajakan. Kegiatan dilaksanakan pada 13 Juni 2026 dengan melibatkan 30 peserta yang terdiri atas pengurus koperasi, perangkat desa, pelaku usaha, dan masyarakat. Metode yang digunakan adalah participatory learning melalui identifikasi kebutuhan, penyampaian materi, diskusi interaktif, studi kasus, praktik penyusunan laporan keuangan, simulasi administrasi perpajakan, serta evaluasi menggunakan pre-test dan post-test. Hasil evaluasi menunjukkan kehadiran peserta sebesar 100%, nilai rata-rata post-test 85,67, dan peningkatan pengetahuan sebesar 16,29%. Seluruh capaian melampaui indikator keberhasilan yang ditetapkan, yaitu kehadiran minimal 80%, nilai post-test minimal 75, dan peningkatan pengetahuan minimal 15%. Hasil kegiatan menunjukkan bahwa kombinasi pembelajaran konseptual dan praktik memberikan pengalaman belajar yang lebih kontekstual bagi peserta. Namun, peningkatan skor belum dapat diperlakukan sebagai bukti perubahan praktik jangka panjang sehingga diperlukan pendampingan dan monitoring pascapelatihan. Kegiatan ini memberikan model awal penguatan tata kelola keuangan koperasi berbasis kebutuhan mitra yang mengintegrasikan akuntansi, perpajakan, dan literasi digital. Cooperatives play a strategic role in supporting village-level economic activities and community empowerment, but the sustainability of this role is strongly influenced by governance quality and managerial capacity. This Community Service Program was conducted to strengthen the capacity of cooperative managers and community members in Taman Sari Village, Pesawaran Regency, particularly in financial recording, simple financial statement preparation, and tax administration. The program was conducted on June 13, 2026, with 30 participants consisting of cooperative managers, village officials, business actors, and community members. A participatory learning approach was applied through needs identification, material delivery, interactive discussion, case studies, financial statement practice, taxation simulations, and evaluation using pre-tests and post-tests. The results showed a 100% attendance rate, an average post-test score of 85.67, and a 16.29% increase in knowledge. All outcomes exceeded the predetermined success indicators: at least 80% attendance, a minimum post-test score of 75, and at least a 15% increase in knowledge. The results indicate that combining conceptual learning with practical exercises provided participants with a more contextual learning experience. However, the increase in evaluation scores cannot yet be interpreted as evidence of long-term changes in practice; therefore, post-training assistance and monitoring are required. This program provides an initial model for strengthening cooperative financial governance through a needs-based integration of accounting, taxation, and digital literacy.]]>
