MANAJEMEN KEUANGAN SISA HASIL USAHA SEBELUM DAN SESUDAH PEMAKAIAN KPE (KARTU PEGAWAI NEGERI SIPIL ELEKTRONIK)

EFA WAHYU PRASTYANINGTYAS (Universitas Nusantara PGRI Kediri)

Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Vol 15, No 2 (2017): Agustus 2017

This research is a descriptive study using equalitative approach. Data were collected usinginterviews, observation and documentations. The results of this study indicate that financialmanagement is applied differently. Before applied KPE namely: special savings members isnot limited, members loans made easier because the pay system is still manual,facilitatingsebrak postal cooperative services to members if the current installment or need a loan at anytime. When applied KPE namely: special savings normalized to Rp 35.000,00, memberloan amountis limited by the criteria of remaining balance in KPE, sebrak postal servicesabolished.Keywords: Finacial management, result operation residual, KPE, cooperatives