<![CDATA[The needs of the people of Medan City are so high that a cooperative was opened which aims to help people with low economics, the Pancabudi Development University will provide training in the preparation of cooperative financial reports based on SAK ETAP to Cooperative employees in Medan City. The purpose of implementing this community service is to provide knowledge and skills to employees in order to improve their cooperative business. The method used is the method of education, counseling, training in the preparation of cooperative financial reports, business management training, and mentoring. Improving the quality of human resources can prepare financial reports so that cooperative businesses can progress and from these reports the councils, members and employees can find out the assets, liabilities and capital of their cooperative businesses every month and year for the next period and can make management decisions for the following year.]]>
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