Indah Anisykurlillah, Lyna Latifah, Fachrurrozie Fachrurrozie, Yoan Permatasari, Muhammad Nur Fuad

Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger

Introduction

Penguatan pelaporan keuangan koperasi wanita sri rejeki berbasis general ledger. Perkuat pelaporan keuangan Koperasi Wanita Sri Rejeki dengan sistem akuntansi General Ledger. Pelatihan meliputi transaksi kas, penyusunan neraca, laporan SHU, & perubahan ekuitas.

Abstract

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cash receipts (loan installments, principal savings, and mandatory/voluntary savings), cash expenditures (loans, savings withdrawals, and operational payments), and financial reporting (balance sheet, reports on remaining operating results, and changes in equity). The approach used is Participatory Rural Appraisal (PRA) through counseling, mentoring, and training. The target of the activity is the management and members of the Sri Rejeki Women's Cooperative Semarang totaling 10 people. Community service activities include mentoring in preparingsavings and loan formssuch as installments, loans, savings, and voluntary savings using General Ledger. Meanwhile, training includes preparing forms and financial reports for cooperatives based on General Ledger. The results of the community service show that the management can understand and prepare loan forms, voluntary savings withdrawals, and cooperative operational payments based on General Ledger, and are able to prepare balance sheets, reports on remaining operating results, and reports on changes in equity.

Review

This community service paper describes an initiative aimed at strengthening the financial reporting of the Sri Rejeki Women's Cooperative in Semarang by developing and implementing a General Ledger-based accounting system. The project focused on comprehensive system development, covering essential financial transactions such as cash receipts (loan installments, savings) and expenditures (loans, withdrawals, operational payments), culminating in the generation of key financial reports including balance sheets, operating results, and equity changes. Utilizing a Participatory Rural Appraisal (PRA) approach, the team engaged management and members through counseling, mentoring, and training. The abstract clearly indicates a successful outcome, with cooperative management demonstrating an improved understanding and capability in preparing both transaction forms and core financial statements, which is a commendable achievement in enhancing local financial literacy and governance. While the practical utility and positive immediate outcomes are evident, the abstract could benefit from further elaboration on several aspects to enhance its academic rigor. For instance, the scope of the intervention, involving 10 individuals, raises questions about its broader impact and sustainability within the entire cooperative structure; a discussion on scalability or future plans for wider adoption would be valuable. Moreover, while "General Ledger basis" is stated, it would be insightful to understand the specific nature of this implementation—whether it involved a manual system, a basic spreadsheet, or a dedicated software, and how this compared to their prior practices. The methodology, though termed PRA, lacks specific details on *how* participatory principles were integrated into the design and implementation phases, beyond general terms like counseling and training. A clearer articulation of the assessment criteria for "understanding and ability" would also strengthen the claims of success. In conclusion, this community service project offers a valuable and practical contribution to improving financial management within a women's cooperative. Its direct impact on empowering local communities through enhanced financial reporting skills is highly significant. The abstract effectively conveys the project's purpose and positive results, making it a relevant and impactful piece of community engagement. With a more detailed exposition on the specific implementation tools, the long-term sustainability strategy, and a more robust description of the participatory methodology and impact assessment, this work has the potential to serve as an even stronger model for similar initiatives.

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