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All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Accounting Unipa
Herdi, Hendrikus
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pembukuan Sederhana bagi UMKM di Desa Nita Kecamatan Nita Kabupaten Sikka Herdi, Hendrikus; Woi, Patrisius; Wejor, Angela Stefani; Mirani, Natasya Mini; Lue, Maria Patrisia; Horang, Maria Ansgaria; Koten, Liberius Suban
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.843

Abstract

This Community service aims to strengthen MSME Managers in terms of implementing accounting so that the public can understand how to make simple bookkeeping and produce financial reports in accordance with accounting principles.This PkM activity is expected to support MSME must apply accounting well through understanding simple bookkeeping and understanding in presenting balance sheets and profit and loss reports.The method used in thid PkM is service learning,which is a method teacing to solve community problems directly by combining academic objectives with efforts to increase knowledge among the people of Nita village Nita District Sikka Regenci to to understand simple bookkeeping properly and correctly and understand how to make financial reports. Keywords : MSME; Simple Bookkeeping; Nita District
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN KOPERASI (STUDI KASUS PADA KSP KOPDIT PINTU AIR TAHUN 2017–2021) Herdi, Hendrikus; Trisyami Irmayati Subu, Fransiska
Accounting UNIPA - Jurnal Akuntansi Vol 1 No 2 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v1i2.136

Abstract

: This study aims to inform the financial performance of KSP Kopdit Pintu Air based on financial ratios. The analysis is carried out by examining financial ratios, namely Liquidity Ratios, Solvency Ratios, and Profitability Ratios. One type of cooperative that is currently developing is a savings and loan cooperative (KSP) which is engaged in fertilizing deposits from members and lending back to members who need financial assistance. For this reason, financial performance needs to be considered carefully, using financial ratios in determining the financial performance of a company or cooperative. Ratio analysis is a technique that shows the relationship between 2 accounting elements that allows business owners to analyze financial performance. This research was conducted at KSP Kopdit Pintu Air. KSP Kopdit Pintu Air is a credit cooperative group. The population used in this study is the financial report of Ksp Kopdit Pintu Air. The sample used in this study is financial ratios, namely the statement of financial position and the report of the remaining operating results at Ksp Kopdit Pintu Air in 2017- 2021. Analysis of the data used in this study by presenting a description of the explanation using the method of calculating financial ratios: Liquidity Ratios, Solvency Ratios, and Profitability Ratios. The results showed that the financial ratios at Ksp Kopdit Pintu Air were still below the standard.
Co-Authors Horang, Maria Ansgaria Koten, Liberius Suban Lue, Maria Patrisia Mirani, Natasya Mini Trisyami Irmayati Subu, Fransiska Wejor, Angela Stefani Woi, Patrisius