PENGUATAN LITERASI KEUANGAN: PENGELOLAAN KEUANGAN KOPERASI MERAH PUTIH

Abstract

The aim of this community engagement program was to build the capacity of Merah Putih Cooperative administrators in Parepare City, especially treasurers in preparing simple Microsoft Excel based financial statements and developing cooperative business plans. The training was attended by 22 cooperative treasurers directly involved in financial management. Pre- and post-training evaluations showed a significant improvement in participants’ understanding of the accounting cycle and their ability to prepare financial statements: from only 30% understanding the material beforehand to 100% after the training. The training covered the preparation of financial statements, management of savings and loan units, and the development of business proposals using financial indicators such as Break-Even Point (BEP), Net Present Value (NPV), and Internal Rate of Return (IRR). In addition, the program promoted transparency and accountability in cooperative financial management and facilitated cooperatives’ access government funding programs. Thus, the training not only enhanced the technical skills of cooperative administrators but also strengthened the institutional sustainability and selfreliance of cooperatives in the region.