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PELATIHAN ADMINISTRASI KEUANGAN KOPERASI DALAM MENDUKUNG PROGRAM KOPERASI MERAH PUTIH Usmar, Andi; Resa Sania Kamila; Fatma azka Azkia Ma’ruf; Nunung Nurhayati; Fajar Dimas Saputra
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1245

Abstract

Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan PT WEHA Transportasi Indonesia Tbk Periode 2023-2025 Fajar Dimas Saputra; Rama Nugraha Irawan Surayuda
JURNAL ADMINISTRASI KANTOR Vol 14 No 1 (2025): Jurnal Administrasi Kantor (Juni 2026)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v14i1.3875

Abstract

The growth of the transportation sector in Indonesia provides opportunities for companies such as PT WEHA Transportasi Indonesia Tbk. However, financial performance needs to be evaluated periodically given indications of declining net profit amidst increasing sales. This study was conducted with the aim of determining the company’s financial performance based on the level of effectiveness in generating profits through profitability ratio analysis. The research method applied was descriptive quantitative with financial report data for the period 2023–2025 sourced from the Indonesia Stock Exchange, then analyzed using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) ratios, and compared with the average land passenger transportation industry. The results showed that all three ratios have decreased consistently each year, indicating the company is in a growth trap phase due to swelling operational costs that are accelerating faster than sales growth. The company’s NPM and ROA were above the industry average throughout the period and are categorized as good, while ROE was categorized as good in 2023 and 2024 but less good in 2025 because it was below the industry average. It was concluded that the company needed to shift from an expansion strategy to operational consolidation through restructuring its capital allocation policy, implementing a moratorium on new fleet capital expenditures, and restructuring routes to restore profitability margins sustainably. Keywords: Financial Performance, Net Profit Margin, Profitability Ratio, Return on Assets, Return on Equity