JMM (Jurnal Masyarakat Mandiri)
Vol 10, No 3 (2026): Juni

PENGUATAN KAPASITAS ANGGOTA KOPERASI DIFABEL MELALUI PELATIHAN PENCATATAN KEUANGAN DAN DIFERENSIASI PRODUK

Rusdianto Rusdianto (Akuntansi, Universitas Ahmad Dahlan)
Rintan Nuzul Ainy (Akuntansi, Universitas Ahmad Dahlan)
Bagus Gumelar (Manajemen, Universitas Ahmad Dahlan)
Tedy Setiadi (Informatika, Universitas Ahmad Dahlan)
Sudarmini Sudarmini (Pendidikan Bahasa dan Sastra Indonesia, Universitas Ahmad Dahlan)
Lutfir Rahman Sihono (Akuntansi, Universitas Ahmad Dahlan)
Alfian Lingga Bagaskara (Akuntansi, Universitas Ahmad Dahlan)
Rista Ayu Suryani (Akuntansi, Universitas Ahmad Dahlan)



Article Info

Publish Date
03 Jun 2026

Abstract

Abstrak: Anggota Koperasi Pemasaran Bangun Akses Kemandirian Difabel menghadapi tantangan dalam pencatatan keuangan usaha dan pengembangan diferensiasi produk. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas anggota Koperasi Pemasaran Bangun Akses Kemandirian Difabel melalui pelatihan pencatatan keuangan sederhana dan diferensiasi produk dengan pendekatan partisipatif. Metode pelaksanaan meliputi pelatihan, diskusi, praktik sederhana, serta evaluasi pascakegiatan menggunakan kuesioner self-evaluation 10 pertanyaan terkait pemahaman dan persepsi manfaat kegiatan dengan penilaian skala likert 5 poin. Kegiatan diikuti oleh 60 anggota koperasi dan dilaksanakan di salah satu rumah anggota koperasi daerah Ngaglik, Sleman. Hasil kegiatan menunjukkan peningkatan pemahaman peserta, tercermin dari 93,8% peserta yang memahami pencatatan keuangan usaha, 93,4% yang menilai pelatihan bermanfaat, dan 90,6% yang menyatakan kesiapan melakukan pencatatan keuangan secara rutin. Peserta juga menunjukkan pemahaman yang baik mengenai pentingnya target pasar dan keunikan produk sebagai bagian dari penguatan daya saing usaha. Kegiatan ini berkontribusi terhadap penguatan soft skills dan hard skills awal peserta dalam pengelolaan usaha, serta mendukung pengembangan koperasi yang lebih mandiri, inklusif, dan berkelanjutan.Abstract: Members of the Bangun Akses Kemandirian Difabel Marketing Cooperative face challenges in business financial record-keeping and product differentiation. This community service activity aims to enhance the capacity of members of the Bangun Akses Kemandirian Difabel Marketing Cooperative through training in simple financial record-keeping and product differentiation using a participatory approach. Implementation methods include training, discussions, simple practical exercises, and post-activity evaluation using a 10-question self-evaluation questionnaire regarding understanding and perception of the activity’s benefits, assessed on a 5-point Likert scale. The activity was attended by 60 cooperative members and was held at the home of one of the cooperative members in the Ngaglik area, Sleman. The results of the activity showed an increase in participants’ understanding, reflected in 93.8% of participants who understood business financial record-keeping, 93.4% who rated the training as beneficial, and 90.6% who stated their readiness to perform financial record-keeping on a regular basis. Participants also demonstrated a good understanding of the importance of target markets and product uniqueness as part of strengthening business competitiveness. This activity contributed to strengthening participants’ foundational soft and hard skills in business management, as well as supporting the development of a more independent, inclusive, and sustainable cooperative.

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Journal Info

Abbrev

jmm

Publisher

Subject

Other

Description

JMM (Jurnal Masyarakat Mandiri) is a journal published by the Mathematics Education Departement of Education Faculty of Muhammadiyah University of Mataram. JMM (Jurnal Masyarakat Mandiri) aims to disseminate the results of conceptual thinking and ideas, especially the results of educational research ...