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

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.