Pelatihan Pembukuan Arus Kas dan Cicilan Skema Amortisasi Pada Koperasi Desa Merah Putih Jatimulyo

Abstract

The Koperasi Desa Merah Putih, located in Jatimulyo, is a newly established community-based economic institution created to enhance local welfare through the principles of mutual cooperation, solidarity, and active member participation. As an emerging cooperative, it is currently in the early stage of institutional development and continues to face significant challenges in financial administration, particularly in recording cash flows and managing members’ loan instalments. The absence of a systematic bookkeeping framework, combined with limited human resource capacity in accounting practices, has increased the risk of inaccurate financial documentation, potentially undermining accountability, transparency, and operational efficiency. As an academic contribution aimed at strengthening the cooperative’s institutional capacity, this community service program proposes a training initiative on cash flow bookkeeping and loan instalment management using an amortization-based approach. The program is designed to improve both the financial literacy and technical competencies of cooperative administrators in preparing accurate, well-structured, and technology-assisted financial records. Training materials include an introduction to cooperative accounting, the fundamental principles of loan amortization, and practical instruction in the use of spreadsheet applications for financial recording and reporting. The expected output of the program is enhanced managerial capacity to prepare periodic financial statements. Thus, the program is expected to improve the quality of cooperative governance and provide a replicable best-practice model for other village cooperatives in the surrounding region.