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All Journal International Journal of Community Service Journal of Creative Power and Ambition (JCPA)
Haryanto
Universitas Muhammadiyah Lamongan
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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BUMDes School For Financial Management Haryanto; amrizal imawan; abdul majid
International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i1.64

Abstract

For BUMDes (village-owned enterprise) managers, orderly financial records and reports are crucial matters to know the financial position of their business. Systematic financial record is a tool for making decisions regarding business development plans, as well as requirements for applying for capital or getting investors. The administrative system for recording BUMDes financial reports is mostly still manual which seems complicated and lengthy, so there are still many BUMDes managers who do not have financial reports in running their business. The purpose of this community service was to increase understanding and competence regarding accounting literacy for BUMDes managers. These community service partners were directors and treasurers of 27 BUMDes in Paciran and Karanggeneng districts. Community service activities were carried out through training and mentoring methods and attended by the BUMDes managers and treasurers. The training was conceptualized in the form of lectures, discussions, and practice of preparing financial statements. The results of this service indicated that there was an increase in the knowledge and skills of BUMDes managers regarding administration, rules, utilization of village asset,and financial bookkeeping. The output of science and technology achieved was practical knowledge of simple accounting, namely the preparation of financial reports in accordance with existing standards and regulations.
Analysis of Solvency, Liquidity, and Profitability Ratios on the Financial Performance of Koperasi Simpan Pinjam Peduli Sehat Tuban Lina Ayu Cahyati; Haryanto; Amrizal Imawan; Suryani Yuli Astuti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.2032

Abstract

Introduction/Main Objectives: This study aims to analyze the financial performance of Koperasi Simpan Pinjam Peduli Sehat Tuban during the 2023–2025 period based on solvency, liquidity, and profitability ratios. Background: Financial performance needs to be evaluated periodically to determine the cooperative's ability to manage assets, liabilities, and capital and to fulfill short-term obligations. Research Methods: This study uses a comparative descriptive quantitative method with secondary data obtained from the cooperative's financial statements for 2023–2025. The analysis was conducted by calculating and comparing the Debt to Asset Ratio (DAR), Current Ratio (CR), Quick Ratio, Return on Assets (ROA), and Return on Equity (ROE). Findings: The results show that DAR increased from 30.24% in 2023 to 38.73% in 2024 and slightly decreased to 38.10% in 2025. The Current Ratio decreased from 306.18% in 2023 to 235.82% in 2025, while the Quick Ratio decreased from 299.36% to 233.57%. Despite the decline, both liquidity ratios remained above 100%. Profitability also tended to decline, with ROA decreasing from 1.61% in 2023 to 0.92% in 2025 and ROE decreasing from 2.31% to 1.49%. Conclusion: The cooperative's financial condition remained relatively good in terms of liquidity and solvency, but profitability tended to decline. Therefore, the cooperative needs to improve asset utilization, receivable management, and operational cost efficiency to increase SHU
Co-Authors ABDUL MAJID Astuti, Suryani Yuli Imawan, Amrizal Lina Ayu Cahyati