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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI BUDGETING : Journal of Business, Management and Accounting Jurnal Ekonomi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Projemen UNIPA
Sanga, Konstantinus Pati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Dampak Penerapan Standar Akuntansi danTeknologi Digital dalam Meningkatkan Kinerja Keuangan Pada KSP Kopdit Sube Huter Muku, Anjela Maretha Tegu; sanga, Konstantinus pati; jaeng, Wihelmia maryetha Yulia
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1249

Abstract

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.
Co-Authors Aprilia, Archangela Girlani Aurelia, Pipiet Niken Bruno, Andreas Da Rato, Elisabeth Yessi Da Silva, Petrus Dilliana, Siktania Maria Dince, Maria Nona Elvin, Alvina Hastuti N, Yuni Henrikus Herdi, Henrikus jaeng, Wihelmia maryetha Yulia Katharina Yuneti Krowin, Maria Trappistin Ose Kurniawan, Antonius Philipus Lamawitak, Paulus Libu Mitan, Wilhelmina Muku, Anjela Maretha Tegu Riky, Johanes Nong