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All Journal Jurnal EMT KITA Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata EKOBIMA Ekonomi Bisnis dan Manajemen
Dewi, Fertika Puspita
Universitas Mayasari Bakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penguatan Akuntabilitas Koperasi Merah Putih melalui Pembangunan Sistem Administrasi dan Laporan Keuangan Sederhana di Desa Karangjaya Laela Susanto; Fertika Puspita Dewi; Asri Tresnawati; Muhammad Zulfan Faitzal
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 3 (2026): DECEMBER 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v6i3.967

Abstract

Koperasi Merah Putih in Karangjaya Village faces administrative constraints: transactions were recorded in unstandardised notebooks, member cards were absent, and periodic financial reports were never compiled. This program established a simple, applicable, and sustainable administration and financial reporting system to strengthen accountability. Training and mentoring were conducted on 27–28 July 2026 involving 25 participants from cooperative management, members, and Family Welfare Empowerment (PKK) cadres. A 20-item pretest-posttest within a one-group design showed a mean score increase from 41 to 81 (+40 points on a 0–100 scale). Practically, participants completed the cooperative cash book for semester I 2026, member cards, and simple cash and residual income (SHU) reports independently. Seven administrative formats and spreadsheet templates were handed over, alongside forming a three-person core team. Primary obstacles included irregular recording, mixing of cooperative-personal cash, and limited computer literacy. Follow-up focuses on reporting under Financial Accounting Standards for Private Entities (SAK EP) and preparation for the annual member meeting.
Co-Authors Adhy, Dewanto Rosian Aldi Mustopa Asri Tresnawati Basyirah Ainun Bobi Rachman Fadillah, Rizky Firmansyah, Atep Khaer, Rijalul Laela Susanto Liana Dewi Megawati, Rizka Azkiya Muhammad Zulfan Faitzal Mustopa, Aldi Novi, Alya Otami, Aulia Sri Pupun Saepul Rohman Renggana, Rafliana Mukhtar Rivanda, Agil Krisna Rizka Azkiya Megawati Widiana, Nada