Analisis Peran Laporan Keuangan dalam Mendukung Monitoring Angsuran Anggota pada Koperasi Sejahtera

Abstract

Koperasi Sejahtera masih menghadapi kendala dalam penyusunan laporan keuangan dan monitoring angsuran anggota akibat pencatatan transaksi secara manual sehingga informasi keuangan belum terintegrasi. Penelitian ini bertujuan menganalisis peran laporan keuangan dalam mendukung monitoring angsuran anggota pada Koperasi Sejahtera melalui perancangan sistem laporan keuangan berbasis Google Spreadsheet. Penelitian menggunakan pendekatan applied research dengan metode studi kasus di Koperasi Sejahtera. Data dikumpulkan melalui observasi, wawancara, dokumentasi, dan studi literatur, serta diuji menggunakan teknik triangulasi. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu menghasilkan laporan simpanan, pinjaman, angsuran, kas harian, neraca, dan perhitungan SHU secara terintegrasi. Informasi yang dihasilkan memudahkan pengurus memantau pembayaran angsuran, sisa pinjaman, dan tunggakan anggota secara lebih akurat dan tepat waktu. Penyusunan laporan keuangan berbasis Google Spreadsheet berperan dalam mengoptimalkan monitoring angsuran serta mendukung pengambilan keputusan pengurus dalam pengelolaan keuangan koperasi.

Koperasi Sejahtera still faces challenges in preparing financial reports and monitoring member installments due to manual transaction recording, resulting in unintegrated financial information.This study aims to analyze the role of financial statements in supporting member loan repayment monitoring at Koperasi Sejahtera through the development of a Google Spreadsheet-based financial reporting system. The study employed an applied research approach using a case study method. Data were collected through observation, interviews, documentation, and literature review, and their validity was examined using triangulation techniques. The results indicate that the developed system is capable of generating integrated savings, loan, installment, daily cash, balance sheet, and remaining operating surplus (SHU) reports. The information produced enables cooperative management to monitor installment payments, outstanding loans, and member arrears more accurately and promptly. Therefore, the Google Spreadsheet based financial reporting system plays an important role in optimizing member loan repayment monitoring and supporting managerial decision-making in cooperative financial management.