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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Journal of Maritime Empowerment Jurnal Abdimas Kartika Wijayakusuma Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Pengabdian Masyarakat Waradin Journal of Governance, Taxation, and Auditing Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Jurnal Informatika Ekonomi Bisnis Socius: Social Sciences Research Journal Journal of Innovative and Creativity Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Ilmiah Akuntansi Asian Journal of Management, Entrepreneurship and Social Science Jurnal Pengabdian Masyarakat Indonesia
Hadli Lidya Rikayana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Innovative and Creativity

 1 
Analisis Penilaian Tingkat Kesehatan Koperasi Serba Usaha Jannatul Ummahati Shobirin Berdasarkan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR): Tinjauan Laporan Keuangan Tahun 2022–2024 Emellya Fridamayanti; Vira Permata Sari; Andi Wulandara Zenya; Hadli Lidya Rikayana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5931

Abstract

Koperasi Serba Usaha (KSU) memegang peranan vital dalam mendorong perekonomian anggota dan masyarakat secara luas. Namun, unit usaha simpan pinjam dalam KSU memiliki risiko inheren, terutama masalah kredit macet, yang dapat mengancam stabilitas dan keberlanjutan koperasi. Penelitian ini bertujuan untuk menganalisis dan menilai tingkat kesehatan keuangan Koperasi Serba Usaha Jannatul Ummahati Shobirin (KSU JUS) dengan menggunakan dua indikator kunci: rasio kredit bermasalah (Non-Performing Loan NPL) dan rasio penyaluran pinjaman terhadap simpanan (Loan to Deposit Ratio LDR) berdasarkan laporan keuangan periode 2022 hingga 2024. Metode yang digunakan adalah penelitian deskriptif kuantitatif dengan mengolah data sekunder dari laporan keuangan koperasi yang diperoleh dari Rapat Anggota Tahunan (RAT). Hasil analisis rasio NPL menunjukkan tren penurunan kualitas kredit yang signifikan. NPL yang semula 3,03% pada tahun 2022 (kategori Sehat), meningkat tajam menjadi 6,64% pada tahun 2023, dan kembali naik menjadi 8,40% pada tahun 2024. Kenaikan ini mengindikasikan bahwa proporsi kredit bermasalah telah melampaui batas toleransi 5% dan menempatkan koperasi pada kategori cukup sehat pada dua tahun terakhir. Sementara itu, analisis LDR menunjukkan risiko likuiditas yang sangat tinggi dan dikategorikan tidak sehat. Meskipun terdapat tren penurunan, rasio LDR masih sangat tinggi, yaitu 316,14% (2022), 301,55% (2023), dan 271,38% (2024). Angka LDR yang ekstrem ini menunjukkan penyaluran pinjaman yang jauh lebih besar daripada dana simpanan yang dihimpun, menciptakan ketergantungan tinggi pada sumber dana lain dan meningkatkan risiko ketidakmampuan memenuhi penarikan simpanan anggota secara mendadak. Kesimpulan dari penelitian ini adalah KSU JUS perlu segera mengambil langkah perbaikan, termasuk pengetatan analisis kredit (seperti pendekatan 5C) dan penguatan strategi penghimpunan dana simpanan guna menstabilkan rasio NPL dan LDR.
Laporan Penelitian Analisis Kinerja Keuangan Koperasi Konsumen Pinang Sepakat Sejahtera Periode 2022-2024 Widya Sulistya; Keysa Dwina Syalsabila; Kania Marsilla Lumban Gaol; Hadli Lidya Rikayana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5935

Abstract

This study aims to analyze and assess the financial performance of the Pinang Sepakat Sejahtera Consumer Cooperative (KKPSS) over a three-year period, specifically from 2022 to 2024. As a Consumer Cooperative operating in the fashion, culinary, and handicraft sectors in Tanjungpinang, it plays a vital role in improving members' welfare and contributing to the local economy. A measurable financial performance analysis is crucial to evaluate management's efficiency in handling assets and capital to maximize profit. The research method is quantitative descriptive, focusing on financial ratio analysis: Liquidity (Current Ratio), Solvency (Total Asset to Debt Ratio), and Profitability (Return on Equity or ROE). Secondary data from KKPSS financial statements (2022–2024) serve as the primary source. Overall, the research concludes that KKPSS's financial performance is in a good category. The Solvency performance consistently falls into the Healthy category, indicating that the cooperative's total assets can adequately cover its total liabilities. The Profitability performance (ROE) is categorized as Quite Healthy, fluctuating between 14% and 19%, suggesting the need for SHU optimization. However, the Liquidity aspect is identified as Unhealthy. The main issue with Liquidity stems from a large amount of idle or unproductive cooperative assets within the current asset structure, which creates a pseudo-liquidity and hinders real cash availability. The Cooperative is advised to immediately review, activate, or divest these unproductive assets, and enhance product innovation supported by member participation to optimize the Surplus/Deficit for Members' Operations (SHU).
Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Usaha Kecil Menengah Prata Frozen Karlifood Periode Januari-Desember 2024 Mutia Putri Marisa; Emilia Cahya Febriana Sari; Andrea Nova Maraza Zuliansyah; Hadli Lidya Rikayana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6019

Abstract

This study aims to prepare financial statements for the MSME Prata Frozen Karlifood based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to evaluate the conformity of the enterprise’s financial recording practices with these standards. The research employed a descriptive quantitative approach using primary numerical data such as transaction reports, production costs, and daily financial records. In addition, interviews, observations, and documentation were used to provide supporting qualitative insights into the business’s recording practices. The results show that the MSME’s initial financial records were simple and not aligned with standardized reporting structures; however, after data processing and restructuring according to SAK EMKM, the statement of financial position, income statement, and notes to the financial statements were successfully presented in a more accurate and structured format.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada Usaha Tahu Bapak Junaidi Putri Agustina; Tiara Titis Indah Sari; Hadli Lidya Rikayana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6122

Abstract

This study aims to analyze the production cost recording system and compare the calculation of the Cost of Goods Manufactured (COGM) between the method applied by Mr. Junaidi's Tofu Business and the full costing method. MSMEs play a strategic role in the national economy, but often face obstacles in financial management and cost calculation accuracy. Mr. Junaidi's Tofu Business in Tanjungpinang has been calculating COGM simply by including only raw material costs and direct labor costs, without fully accounting for factory overhead costs such as equipment depreciation, electricity, and fuel. This results in inaccuracies in determining selling prices and potential hidden losses. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with the business owner, direct observation of the production process, and documentation of simple financial records. The results show a significant difference between the COGM calculation according to the business owner and the full costing method. In July, August, and September, the COGM per unit using the full costing method was much higher because it included all components of production costs, both fixed and variable. This difference indicates the presence of previously unidentified overhead costs. The implementation of the full costing method provides a more realistic and accurate cost picture, thus helping business owners set the right selling price to ensure business sustainability and optimal profit.
Co-Authors Adiman, Raja Multi Konvokesen Agus Sutikno Agus Sutikno Aji Wibowo Al Lukman Syafni Isra Alga Raya Khasana Alzaki, Faiz Andi Wulandara Zenya Andrea Nova Maraza Zuliansyah Ari Suryani Arsy, Muhammad Asri Eka Ratih Batubara Batubara Beizil Hakimi Cahyanti, Meilinda Chiska Hoseana Manalu Cindy Verindica Gorat Devi Aryani Saputri Dewi Sagita Putri Dewi Septiani Emellya Fridamayanti Emilia Cahya Febriana Sari Fatahurrazak Fatahurrazak Fatahurrazak Fathin, Ahmad Darwisy Fathur Rahman Ramadhan Feny Natal Situmorang Fercia, Kirana Putri Ferzia, Selta Finia Ulfarianti Gina Septiana Ihsyani Tasakhianur Indika, Mellysa Intan Wulandari Kania Marsilla Lumban Gaol Keysa Dwina Syalsabila Marni Marni Marpuang, May Cristine Marshanda, Marshanda Mega Aulia Putri Mery Andayani, Mery Mesa Juliantri Muhammad Iqbal Muzakki Mutia Putri Marisa Nando, Calvin Elva Nova Ramadhana Novia Putri Ramadhania Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nurul Yusyawiru Putri Agustina R, Ratika Ramadhany, Dheaf Dwi Randi Febrian Rangga Griyantama Rarung, Ester Dolhard Reliyanti Renalda Pratiwi Rifa Aprilisa Riski, Cika Ratih Bunga ROHMAT TULLOH Ruhil Amani Sahrul Nizam Shalsabila Putri Zhalmi Sinaga, Rahel Garzia SitI Rabiyah Soimah, Nova Umi Sumardiati, Nadila Suryani, Ari Susilawati Syaqilla, Syaqilla Tambunan, Ronia Teddy Haryadi Teddy, Haryadi Tiara Titis Indah Sari Trisuci Larasati Tumpal Manik Ulandari Vanesa, Siti Mayawi Vira Permata Sari Wahyu Gunodiersa Wahyuliza, Suci Widiawati Widya Sulistya Yulfika Yusrizal