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Analysis of Implementation of SAK ETAP in Presentation of Financial Reports KSP KOPDIT Tuke Jung Head Office Emillianus Eo Kutu Goo; Henrikus Herdi; Lidwina Rusmawati
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the application of SAK ETAP to the presentation of the financial statements of KSP Kopdit Tuke Jung Head Office. By analyzing the financial reports, KSP Kopdit Tuke Jung prepared and adjusted them to SAK ETAP. They are collecting data used in this study using interviews and documentation. This type of research uses descriptive qualitative and comparative analysis. The results of this study indicate that the presentation of financial statements at the KSP Kopdit Tuke Jung Head Office consists of comparative balance sheets, comparative shu, notes to the balance sheet financial statements, and notes to the income statement prepared by the KSP Kopdit Tuke Jung Head Office, the presentation is close to the classification of SAK ETAP it just still needs adjustments and a deeper understanding of the presentation and reporting by SAK ETAP.
The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling Yohanes Bosko Beding; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng; Marselus Don Bosko
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.221

Abstract

This research aims to optimize the role of savings and loan cooperatives in efforts to develop micro, small, and medium enterprises, especially in the field of vegetable business fostered by KSP. Kopdit Hiro Heling. In this study, qualitative data is used, namely data in the form of words or non-numbers. The qualitative data used in this study were obtained through interviews and observations. The analysis technique used in this study is by using an interactive analysis model. This model is used to dig up information about the credit risk that occurs. The results of the study show that KSP Kopdit Hiro Heling has a strategic position in developing the economic potential of its members through the provision of business capital, training, and marketing support. With a comprehensive strategy, this cooperative helps its members increase productivity, competitiveness, and business sustainability. KSP Kopdit Hiro Heling also has a significant role in improving the quality of life of its members through skills training, family economic stability, and collaboration support with external parties. These cooperatives not only meet basic economic needs but also help their members achieve personal success and social well-being.
Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit Sardiyanto Kedeng Jawa; Henrikus Herdi; Paulus Libu Lamawitak; Thadeus Fransesco Quelmo Patty
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.222

Abstract

This study aims to determine the level of economic welfare of members through productive loan services of KSP Kopdit Kelubagolit.  The qualitative data used in this study were obtained through interviews and observations, the qualitative research method is used to research the natural condition of the object. This research focuses on how the internal and external factors of savings and loan cooperatives are managed, namely the management of cooperative institutions and members closely related to MSMEs. This interview was conducted with 1 manager, 1 General Manager, and 3 members of productive borrowers. The results of the study show that activities in the fields of finance, credit, loan surveys, and administrative management support each other to ensure smooth transactions, data accuracy, and transparency in member loan management. Productive loan service mechanism at KSP. Kopdit Guru Kelubagolit is designed to ensure that loans are used effectively in productive activities by evaluating the business feasibility and ability of members, which is also prioritized for members with a history of current loans. Productive loans at KSP. Kopdit Guru Kelubagolit has a significant role in increasing members' income by expanding their business and improving product quality. In addition, it also significantly improves the economic welfare of members through increased income, better expenditure management, increased access to education, health, and better housing.
The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air Yonivasius Siga; Henrikus Herdi; Yosefina Andia Dekrita
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.239

Abstract

This study aims to determine the role of internal audit on the effectiveness of the internal control system at KSP Kopdit Pintu Air. In this study, the author uses a qualitative descriptive type of research. The resource persons in this study are employees in the internal control system section of KSP Kopdit Pintu Air and also from the cooperative supervisory element. The results of the study show that the internal audit of KSP Kopdit Pintu Air has carried out its role by the steps to implement the audit in ISO 9001, namely conducting audit planning, audit process, reporting audit results, and follow-up on audit results. In carrying out the audit process, several aspects are the main focus of the internal audit of KSP Kopdit Pintu Air, including aspects of governance, risk profile, financial performance, and capital.
Analysis of the Effectiveness of Credit Granting Procedures in the Homestay Business Sector Fostered by KSP Kopdit Obor Mas Karolina Aprila Dua Meak; Henrikus Herdi; Siktania Maria Diliana; Yuliana Anggreani Dua Delang Kolit
Neo Journal of economy and social humanities Vol 3 No 4 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i4.243

Abstract

This study aims to determine the effectiveness of credit granting procedures in the homestay business field assisted by KSP Kopdit Obor Mas. It uses a qualitative descriptive approach with case studies. The data in this study were obtained through primary data sources. The data collection methods are interviews and observations. The data needed in this study is the credit report of KSP Kopdit Obor Mas Ngada Main Branch. The results show that the 5 C Method implemented by KSP Kopdit Obor Mas effectively assesses the feasibility of providing credit to members, ensuring that loans are only given to members who meet the set criteria. Compliance with credit application procedures at KSP Kopdit Obor Mas Ngada Main Branch helps minimize the risk of non-performing loans and increases transparency in the credit granting process. The level of compliance of borrower members in credit repayment shows that the provision of credit to the Homestay Vernando business is effective, with stable returns and good business management.