Ika Wahyuni, Ida Subaida, Dian Widiarti

Peningkatan Layanan dan Pendampingan Penyusunan Laporan Keuangan Koperasi Karyawan UNARS

Introduction

Peningkatan layanan dan pendampingan penyusunan laporan keuangan koperasi karyawan unars. Optimalkan layanan & laporan keuangan Koperasi Karyawan UNARS dengan sistem IT. Anggota kini bisa akses simpanan real-time, ajukan pinjaman, dan laporan keuangan sesuai standar akuntansi.

Abstract

Koperasi Karyawan Universitas Abdurachman Saleh Situbondo (UNARS) merupakan koperasi yang bergerak dalam bidang simpan pinjam yang beranggotakan seluruh dosen dan karyawan UNARS. kadang mengalami beberapa permasalahan terkait proses pengajuan dan pencairan pinjaman anggota karena sistem pelayanan seluruh administrasi masih dilakukan secara manual belum terdapat sistem berbasis teknologi informasi yang dapat membantu seluruh kegiatan operasional pelayanan pada koperasi karyawan UNARS. Anggota juga tidak dapat mengakses jumlah simpanan dan tabungan secara realtime, hanya dapat mengetahui jumlah tersebut pada kegiatan Rapat Anggota Tahunan. Penyusunan laporan keuangan sering kali masih terlambat dan tidak sesuai dengan standar akuntansi yang belaku. Hasil dari kegiatan ini adalah dibuatnya aplikasi operasional pelayanan bagi mitra dan laporan keuangan yang dapat disususn sesuai standar akuntansi yang berlaku guna memenuhi kebutuhan informasi keuangan bagi pihak-pihak yang berkepentingan. Angggota dapat memanfaatkan aplikasi operasional dalam kegiatan administrasi seperti pengajuan pinjaman, pengecekan saldo simpanan, dan penelusuran sisa cicilan pinjaman. Laporan Keuangan yang sesuai dengan standar akuntansi yang berlaku dapat menjadi dasar dalam pelaporan keuangan dan dasar penentuan SHU.

Review

This paper, "Peningkatan Layanan dan Pendampingan Penyusunan Laporan Keuangan Koperasi Karyawan UNARS," directly addresses significant operational and financial reporting deficiencies within the Koperasi Karyawan Universitas Abdurachman Saleh Situbondo (UNARS). The abstract clearly outlines a pertinent problem: the cooperative's reliance on manual administrative processes leading to inefficiencies in loan applications and disbursements, a critical lack of real-time financial information access for members, and consistent delays and non-compliance with accounting standards in financial report generation. This intervention highlights a practical and necessary effort to enhance the cooperative's operational effectiveness and financial transparency for its members and stakeholders. The core solution presented involves the development and implementation of an operational service application alongside the standardization of financial reporting practices. The newly developed application aims to empower members with streamlined administrative capabilities, including direct loan applications, real-time checks on savings and deposits, and tracking of loan installment progress, thereby resolving key pain points related to information access and service efficiency. Concurrently, the initiative focuses on enabling the cooperative to produce financial reports that comply with established accounting standards, ensuring that financial data is accurate, timely, and serves as a reliable basis for internal decision-making, external accountability, and the proper calculation of Residual Operating Results (SHU). While the practical utility and immediate positive impact on the UNARS cooperative are evident and commendable, the abstract, for a scientific journal, would benefit from a more detailed elaboration on the methodology employed. Specifics regarding the technological stack, the development process, stakeholder engagement during implementation, and a robust framework for measuring the 'before and after' improvements (e.g., quantitative metrics on processing times, error rates, or user satisfaction) are not detailed. Future iterations or accompanying papers could explore the generalizability of this solution to other cooperatives, discuss the sustainability of the implemented changes, and provide a more comprehensive cost-benefit analysis to truly demonstrate its broader significance and scholarly contribution beyond a specific case study.

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