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All Journal Neo Journal of economy and social humanities JFAS : Journal of Finance and Accounting Studies
Noeng, Amanda Yecci
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Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives Lewar, Sesilia Ekarista; Sanga, Konstantinus Pati; Dilliana , Siktania Maria; Noeng, Amanda Yecci
Neo Journal of economy and social humanities Vol 4 No 4 (2025): 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.v4i4.350

Abstract

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive  analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.
PENGUKURAN KINERJA KOPERASI KREDIT PINTU AIR CABANG TALIBURA DENGAN MENGGUNAKAN METODE BALANCED SCORECARD Lewar, Veronika Laensia Plaron; Sanga, Konstantinus Pati; Dilliana, Siktania Maria; Noeng, Amanda Yecci
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i2.10519

Abstract

Penelitian ini bertujuan untuk mengukur kinerja KSP Kopdit Pintu Air Cabang Talibura dengan menggunakan metode Balanced Scorecard yang menilai kinerja KSP Kopdit Pintu Air Cabang Talibura dari sisi keuangan dan non-keuangan secara seimbang. Jenis penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif pada laporan keuangan (rasio profitabilitas, solvabilitas, rentabilitas yang berhubungan dengan Return On Equity dan Net Profit Margin) dan jumlah anggota, sedangkan data kualitatif dikumpulkan melalui wawancara dengan pengurus dan karyawan. Hasil penelitian menunjukan bahwa Kinerja keuangan tergolong cukup baik dengan likuiditas terjaga, profitabilitas tinggi, namun ada peningkatan risiko hutang yang perlu mendapat perhatian. Kinerja perspektif anggota, koperasi mempertahankan loyalitas dan akuisisi anggota baru dalam kategori sangat baik. Proses bisnis internal berjalan cukup baik dengan efisiensi operasional dan pelayanan yang memadai, meskipun perlu penguatan strategi bersaing. Pada aspek pertumbuhan dan pembelajaran, pengurus aktif dan karyawan cukup puas, tetapi peran pengurus dalam pembinaan perlu ditingkatkan. Secara keseluruhan, koperasi menunjukkan perkembangan positif yang menjanjikan keberlanjutan dan kesejahteraan anggota.
Co-Authors Dilliana , Siktania Maria Dilliana, Siktania Maria Lewar, Sesilia Ekarista Lewar, Veronika Laensia Plaron Sanga, Konstantinus Pati