AJAD : Jurnal Pengabdian kepada Masyarakat
Vol. 6 No. 3 (2026): DECEMBER 2026

Penguatan Akuntabilitas Koperasi Merah Putih melalui Pembangunan Sistem Administrasi dan Laporan Keuangan Sederhana di Desa Karangjaya

Laela Susanto (Universitas Mayasari Bakti)
Fertika Puspita Dewi (Universitas Mayasari Bakti)
Asri Tresnawati (Universitas Mayasari Bakti)
Muhammad Zulfan Faitzal (Universitas Mayasari Bakti)



Article Info

Publish Date
01 Dec 2026

Abstract

Koperasi Merah Putih in Karangjaya Village faces administrative constraints: transactions were recorded in unstandardised notebooks, member cards were absent, and periodic financial reports were never compiled. This program established a simple, applicable, and sustainable administration and financial reporting system to strengthen accountability. Training and mentoring were conducted on 27–28 July 2026 involving 25 participants from cooperative management, members, and Family Welfare Empowerment (PKK) cadres. A 20-item pretest-posttest within a one-group design showed a mean score increase from 41 to 81 (+40 points on a 0–100 scale). Practically, participants completed the cooperative cash book for semester I 2026, member cards, and simple cash and residual income (SHU) reports independently. Seven administrative formats and spreadsheet templates were handed over, alongside forming a three-person core team. Primary obstacles included irregular recording, mixing of cooperative-personal cash, and limited computer literacy. Follow-up focuses on reporting under Financial Accounting Standards for Private Entities (SAK EP) and preparation for the annual member meeting.

Copyrights © 2026






Journal Info

Abbrev

ajad

Publisher

Subject

Humanities

Description

AJAD : Jurnal Pengabdian kepada Masyarakat, with ISSN 2797-2356 (Online) and 2797-2364 (Print) published by Research Division Lembaga Mitra Solusi Teknologi Informasi (L-MSTI). Its a biannual refereed journal concerned with the practice and processes of community engagement. It provides a forum for ...