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Rahmi, Audina
Airlangga University
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Penyusunan Laporan Keuangan Koperasi Berdasarkan Kemenkop-Ukm No. 2 Tahun 2024: Studi Kasus Koperasi Kintap Mandiri Sejahtera: Preparation of Cooperative Financial Reports Based on Ministry of Cooperatives and SMEs Regulation No. 2 of 2024: Case Study of Kintap Mandiri Sejahtera Cooperative Suryani, Erlina Diah; Rininda, Bella Puspita; Rahmi, Audina; Nadiar, Rahmi; Nurhuddah, Ika Ila
Economic and Education Journal (Ecoducation) Vol. 8 No. 1 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i1.1993

Abstract

Penelitian ini bertujuan untuk menganalisis dan menyusun laporan keuangan Koperasi Produsen Kintap Mandiri Sejahtera sesuai dengan KEMENKOP-UKM No. 2 Tahun 2024. Metode yang digunakan dalam penelitian ini adalah Mixed Method (Metode Campuran). Data yang digunakan merupakan data Kuantitatif yaitu Laporan Keuangan sederhana yang sebelumnya sudah ada pada Koperasi Kintap Mandiri Sejahtera. Sebelum dilakukan penelitian, koperasi hanya memiliki laporan keuangan berupa laporan keuangan yang terdiri dari Laporan Posisi Keuangan dan Laporan Laba Rugi yang disusun secara terpisah untuk setiap unit usaha, serta masih menggunakan metode pencatatan manual. Hal ini menyebabkan informasi keuangan yang dihasilkan belum komprehensif dan tidak sepenuhnya memenuhi standar akuntansi yang berlaku. Melalui penelitian ini, dilakukan pendampingan dan perbaikan dalam penyusunan laporan keuangan koperasi agar sesuai dengan format dan ketentuan terbaru, yaitu meliputi Laporan Posisi Keuangan, Perhitungan SHU, Laporan Arus Kas, Perubahan Modal, dan Catatan Penjelas Laporan Keuangan (CaLK). Hasil penelitian menunjukkan bahwa penerapan standar KEMENKOP-UKM No. 2 Tahun 2024 dapat meningkatkan transparansi, akuntabilitas, dan kualitas informasi keuangan koperasi. Penelitian ini juga merekomendasikan perlunya pelatihan dan penerapan sistem digital dalam pencatatan keuangan untuk mendukung keberlanjutan pelaporan keuangan koperasi diperiode selanjutnya.
THE CAPACITY MULTIPLIER EFFECT IN ASEAN'S ENERGY TRANSITION: HYDROPOWER, SOLAR, AND BIOENERGY DYNAMICS Suwarno, Try Edi; Rahmi, Audina; Sinaga, Ananda Sabrida Tora Boru; Bastian, M; Amirah, Shahnaz Arianne
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.110515

Abstract

This study examines the structural associations and comparative capacity multipliers of specific renewable technologies hydropower, solar energy, and bioenergy on the total installed renewable energy capacity in four key ASEAN countries: Indonesia, Malaysia, the Philippines, and Thailand, over the 2015–2024 period. Addressing empirical gaps in the literature on energy mix diversification, this research employs a Fixed Effects Model (FEM) using panel data from the International Renewable Energy Agency (IRENA) to control for unobserved country-specific heterogeneity. To overcome the mechanical accounting identity inherent in regressing an aggregate against its components, this study interprets the estimated coefficients as infrastructural spillover effects rather than strict causal generation outputs. The findings indicate that while all three technologies are positively associated with aggregate capacity expansion, their relative structural impacts differ significantly. Bioenergy exhibits the highest capacity multiplier (1.51), highlighting its critical role in providing dispatchable grid flexibility that accommodates further renewable integration. Hydropower (1.18) serves as a stabilizing baseload anchor, while solar energy (1.05) acts as a highly elastic, near-proportional additive component. Academically, this study refines the econometric understanding of renewable energy expansion in developing economies by quantifying these specific technological synergies. Practically, the findings offer suggestive policy guidance for optimizing capacity investments and grid diversification to support a resilient energy transition toward the region's Net-Zero Emissions targets.
Co-Authors Adithya, Rizky Alfikri, Rahmatullah Amirah, Shahnaz Arianne Annisa Tri Hidhayati Bastian, M Fitra Izzadieny Hayatie, Marliza Noor Indriyani Indriyani Muthmainnah, Riyadatul Noor Hayatie, Marliza Nor Rahma Rizka Nurhuddah, Ika Ila Prasetyo, Henri Rahmi Nadiar Rininda, Bella Puspita Rizky Aldi Setianda Rizky Mega Arini Sinaga, Ananda Sabrida Tora Br Suryani, Erlina Diah Suwarno, Try Edi Triva Maria Manik Ulfida, Deafatunnizwa