<![CDATA[Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kapasitas pengurus koperasi dalam pengelolaan keuangan dan modal kerja melalui pendampingan penyusunan laporan keuangan sesuai Pedoman Standar Akuntansi Keuangan (PSAK). Kegiatan ini melibatkan Fakultas Ekonomi dan Bisnis Universitas Esa Unggul bekerja sama dengan Pengurus Koperasi Jawa Barat, dengan jumlah mitra sebanyak 30 pengurus koperasi. Metode pelaksanaan terdiri dari koordinasi awal dengan mitra, survei lokasi, penyampaian materi melalui ceramah dan diskusi, serta evaluasi hasil pendampingan. Kegiatan dilaksanakan dalam tiga sesi yang mencakup konsep dasar pengelolaan keuangan, manajemen modal kerja, dan penyusunan laporan keuangan berbasis PSAK. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam pencatatan keuangan, meskipun masih ditemukan kendala seperti perbedaan latar belakang pendidikan dan kesulitan memahami istilah akuntansi. Kesimpulannya, koperasi masih memerlukan pendampingan berkelanjutan untuk meningkatkan transparansi dan akuntabilitas keuangan. Sebagai rekomendasi, program serupa perlu diperluas, dengan materi yang lebih sederhana agar mudah dipahami oleh pengurus koperasi. The Role of Financial Reporting in Financial Management and Cooperative Working Capital This Community Service Program (PKM) aims to enhance the financial management and working capital capacity of cooperative administrators through mentoring in financial report preparation based on the Financial Accounting Standards Guidelines (PSAK). The program involves the Faculty of Economics and Business at Esa Unggul University in collaboration with the West Java Cooperative Administrators, with a total of 30 cooperative administrators participating. The implementation method includes initial coordination with partners, location surveys, material delivery through lectures and discussions, and evaluation of mentoring outcomes. The program was conducted in three sessions covering the basics of financial management, effective working capital management, and financial reporting based on PSAK. The results indicate an improvement in participants' understanding of financial recording, although challenges such as differences in educational backgrounds and difficulties in comprehending accounting terms remain. In conclusion, cooperatives still require continuous mentoring to improve financial transparency and accountability. As a recommendation, similar programs should be expanded, with simplified materials to ensure better comprehension by cooperative administrators]]>
