Financial Statement Analysis Training for the Management of Rukun Palembang Cooperative
Abstract:
Purpose: The management of the cooperative must to know about soundness of their cooperative to plan and decision making in enhancing the welfare for its members. So, the purpose of this activity are to explain for management of Rukun credit cooperative how to analyze financial statement to know about soundness rate of their cooperative. Information about soundness rate can be basic to financial management of Rukun credit cooperative.
Methodology: This activity was carried out at the Shop House (Ruko) Kopdit Rukun Jl. Siaran Perumnas Sako. The participants of the activity are Managers and Administrators of Kopdit Rukun. Activities are carried out in the form of lectures, questions and answers, discussions and practices of calculating and analyzing financial statements. Giving lectures using the help of projectors, laprop, screens, whiteboards, markers, stationery, paper and also cooperative annual report books. Activities were evaluated using hardfile questionnaires distributed at the beginning and end of activities containing pre and post tests. The total participants were 28 people and the response rate to the pre and post test questionnaire was 85.71% (24 out of 28 participants).
Results: Based on the results of the pre and post test questionnaire, an increase in understanding was obtained which was seen from the number of correct answers increased from 61.218% to 66.346%. The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Based on the number of correct answers from 24 participants, it was found that 12 (50%) participants experienced an increase in understanding, 8 (33%) participants experienced a decrease in understanding, and 4 (17%) other participants did not experience a change in understanding.
Limitation: The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants.
Contribution: The results of the questionnaire on material understanding by comparing answers before and after the training showed an increase in scores, and this means that participants' understanding of financial statements and financial statement analysis has increased.
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- Aditia, Dicky., Dharma, Fitra., Nur, Retno Yuni. 2022. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Digital Startup (Effect Of Financial Performance On Company Value In Digital Startup Companies). Goodwood Akuntansi dan Auditing Review (GAAR), Vol 1(1), Hlm 15-28. https://doi.org/10.35912/gaar.v1i1.1454
- D’Consulting Business Consultant. 2019. Ini Pentingnya Laporan Keuangan Koperasi Bagi Pemilik. https://www.dconsulting.id/blog/ini-pentingnya-laporan-keuangan-koperasi-bagi-pemilik/. Diakses tanggal 22 November 2022.
- Fatoni. Irfan. 2019. Memahami Laporan Keuangan Koperasi. Diakses pada http://diskopukm.jatimprov.go.id/public/uploads/file-lampiran/5_22_78_251_Materi%20Pak%20Irfan%20Memahami%20Neraca%20Lap%20keuangan%20koperasi.pdf. Tanggal 19 November 2022.
- Herawaty, V., Oktaviani. A.A., Tarigan, J.S.,Kushariani, A. (2023). Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT. Jurnal Pemberdayaan Ekonomi,2(1), 21-28
- Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. 2016. peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 07/Per/Dep.6/IV/2016 tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam dan Pembayaran Syariah Koperasi. Diakses pada https://sumbarprov.go.id/images/1482118726-Perdep06_2016_Penilaian_Kesehatan_KSP.pdf. Tanggal 19 November 2022.
- Kurniyati, Yuli. 2011. PEARLS: Seperangkat Alat Monitoring dan Evaluasi Kinerja Keuangan Koperasi Kredit. Jurnal Maksipreneur, vol. 1(1). Hlm. 38-50.
- Kopdit Rukun. 2022. Laporan Pertanggungjawaban Pengurus dan Hasil Pemeriksaan Pengawas Koperasi Kredit Rukun. Palembang: Koperasi Kopdit Rukun.
- Mikkael, Reimond Hasangapan., Touana, Helen., Takrim Muhammad. 2020. PkM Pelatihan Peningkatan Usaha Mikro Dalam Mewujudkan Smart Business Melalui Smartphone Di Masa Pandemi. Yumary: Jurnal Pengabdian Kepada Masyarakat, Volume 1(1), Hlm 35-40. https://doi.org/10.35912/jpm.v1i1.75
- Nutri, Avelina Felsiana; dan Wahyuningrum, Christiana. 2019. Penilaian Tingkat Kesehatan Koperasi dari Aspek Likuiditas, Permodalan, Kemandirian dan Pertumbuhan KSP Sahabat Setia SMAN 6 Kupang. Jurnal Ilmu Manajemen dan Akuntansi, vol. 7(1), Juni. Hlm. 16-30.
- Putri, Raysa Azahra Ade., Pangestuti, Dewi Cahyani., Kusmana, Agus. 2021. Analisis Kinerja Keuangan Perbankan Sebelum dan Sesudah Adanya Perusahaan Teknologi Finansial (Analysis of Banking Sector Performance Before and After the Financial Technology Company). Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), Vol 1(2), Halm 91-102. https://doi.org/10.35912/rambis.v1i2.805
- Republik Indonesia. 1992. Undang-undang Republik Indonesia No. 25 Tahun 1992 tentang perkoperasian. https://koperasiukm.lampungprov.go.id/uploads/uu_tentang_perkopera sian.pdf. Diakses tanggal 23 November 2022.
- Rudiwantoro, Andreas. 2019. Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Berdasarkan Peraturan Nomor: 06/PER/DEP.6/IV/2016 (Studi Kasus pada Koperasi Abdi Sesama – Palembang). ejournal vol. 6(1), April. Hlm. 45-52.
- Sukma, Aulya., Marlina, Marlina., Kusmana, Agus. 2021. Analisis Bank Specific Factor terhadap Penyaluran Kredit Perbankan Konvensional (Bank Specific Factor Analysis towards Credit Lending of Commercial Bank). Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) Vol 2(4), Hlm 293-307. https://doi.org/10.35912/jakman.v2i4.463
- Susanto, Yohanes., Marnisah, Luis .2022. Pelatihan Manajemen Kepengawasan Koperasi bagi Pengawas Koperasi di Provinsi Sumatera Selatan (Cooeprative Supervisi Management Training for Cooperative Supervisor in South Sumatera). Yumary: Jurnal Pengabdian Kepada Masyarakat , Vol 2 (2), Hlm 101-108. https://doi.org/10.35912/jpm.v2i2.619
- Tangdialla, Randi; dan Sanda, Apriani. 2021. Analisis Tingkat Kesehatan Koperasi Berdasarkan Indikator PEARLS pada Koperasi CU Sauan Sibarrung. Jurnal Ekonomi, vol. 9(1), Juni. Hlm. 25-36.
- WehelminceSerry. 2015. Analisa Tingkat Kesehatan Credit Union Berdasarkan Indikator PEARLS (Studi Kasus pada Credit Union Hati Amboina Kantor Pelayanan Ambon). Skripsi yang diterbitkan Politeknik Negeri Manado Program Studi Sarjana Terapan Akuntansi Keuangan. Diakses pada http://repository.polimdo.ac.id/263/1/Wehelminje%20S%20Serry.pdf. Tanggal 19 November 2022.
