Modernisasi Pengelolaan Koperasi melalui Digitalisasi di Koperasi Mekar, Desa Mudung Darat, Kecamatan Maro Sebo, Kabupaten Muaro Jambi

Authors

  • Dica Lady Silvera Universitas Jambi
  • Achmad Hizazi Universitas Jambi
  • Heriyani Heriyani Universitas Jambi
  • Reka Maiyarni Universitas Jambi
  • Aegisia Sukmawati Universitas Jambi

DOI:

https://doi.org/10.30640/abdimas45.v4i2.5038

Keywords:

Community Empowerment, Cooperative, Digitalization, Technology, Transparency

Abstract

This community service program focuses on modernizing the management of Koperasi Mekar in Mudung Darat Village, Maro Sebo Subdistrict, Muaro Jambi Regency through the adoption of digital technology. Until now, the cooperative’s transaction recording has been carried out manually using notebooks or Microsoft Excel, which is prone to errors, lacks transparency, and requires a long time to prepare financial reports.To address these issues, the service team conducted training and mentoring on the use of a digital-based savings and loan cooperative application (Kosipanet). The implementation of digitalization is expected to improve efficiency, accuracy, and transparency in financial management. In addition, this activity is also designed to strengthen the human resource capacity of the cooperative, especially the administrators and members, so that they have adequate digital literacy.The success of the program is demonstrated through the administrators’ mastery of the application, the availability of accurate and real-time financial reports, and the increased participation of members in decision-making. Thus, this activity not only promotes professional cooperative governance but also serves as a means of community empowerment based on digital technology, enabling the cooperative to adapt to the digital era and support sustainable local economic development.

References

Arens, A. A., Elder, R. J., & Beasley, M. S. (2019). Auditing and assurance services (17th ed.). Pearson.

Arifin, M., & Sari, D. (2022). Digital transformation in rural cooperatives: Strengthening accountability through technology. Jurnal Ekonomi dan Pemberdayaan Masyarakat, 7(2), 45–58.

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108

Bovens, M. (2007). Public accountability: A framework for the analysis and assessment of accountability arrangements in the public domain. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x

BPKP. (2021). Siskeudes implementation report. Badan Pengawasan Keuangan dan Pembangunan.

COSO. (2017). Internal control—Integrated framework. Committee of Sponsoring Organizations.

Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage.

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748

Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: The tailored design method (4th ed.). Wiley. https://doi.org/10.1002/9781394260645

Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). Digital era governance: IT corporations, the state, and e-government. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780199296194.001.0001

Effendi, B. (2020). Internal control and village fund accountability. Jurnal Audit dan Kontrol, 10(2), 88–101.

Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104

Ghozali, I. (2006). Structural equation modeling: Metode alternatif dengan partial least square (PLS). Universitas Diponegoro.

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage. https://doi.org/10.1007/978-3-030-80519-7

Handayani, L. (2021). Impact of training on village apparatus capacity. Jurnal Pemerintahan Desa, 7(1), 12–26.

Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–320. https://doi.org/10.1108/S1474-7979(2009)0000020014

KemenKop UKM. (2023). Program modernisasi koperasi berbasis teknologi digital. Kementerian Koperasi dan UKM Republik Indonesia.

Kementerian Koperasi dan UKM. (2022). Laporan kebijakan digitalisasi koperasi nasional. Kementerian Koperasi dan UKM.

Kirkpatrick, D., & Kirkpatrick, J. (2016). Evaluating training programs: The four levels. Berrett-Koehler.

Mahmudi. (2020). Akuntansi sektor publik. UII Press.

Mardiasmo. (2019). Akuntansi publik. Andi.

Noe, R. A. (2020). Employee training and development (8th ed.). McGraw-Hill.

Nugroho, R., Wahyuni, E., & Handayani, L. (2020). Evaluating rural cooperative performance in the digital era. Jurnal Manajemen dan Kewirausahaan, 22(1), 13–27.

Pratama, Y., & Dewi, R. (2022). The role of AIS in village fund governance. Jurnal Akuntansi Publik, 14(3), 99–113.

Rahmawati, L., & Prasetyo, D. (2021). Technology adoption and governance efficiency in local cooperatives. Jurnal Akuntansi dan Keuangan, 16(3), 112–124.

Robbins, S. P., & Judge, T. A. (2019). Organizational behavior (18th ed.). Pearson.

Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (14th ed.). Pearson.

Saunders, M., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th ed.). Pearson.

Scott, W. R. (2014). Institutions and organizations: Ideas, interests, and identities (4th ed.). Sage. https://doi.org/10.3917/mana.172.0136

Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill-building approach (8th ed.). Wiley.

Spencer, L. M., & Spencer, S. M. (2008). Competence at work: Models for superior performance. Wiley.

Susanto, A. (2020). Information systems in cooperative financial management. Lingga Jaya.

Transparency International. (2020). Corruption and accountability in local governments. Transparency International.

Wahyuni, E., & Nugroho, D. (2020). Competency and village financial accountability. Jurnal Akuntansi dan Pembangunan Daerah, 5(2), 44–58.

World Bank. (2019). Village fund implementation in Indonesia: Policy note. World Bank.

Downloads

Published

2025-10-14

How to Cite

Dica Lady Silvera, Achmad Hizazi, Heriyani Heriyani, Reka Maiyarni, & Aegisia Sukmawati. (2025). Modernisasi Pengelolaan Koperasi melalui Digitalisasi di Koperasi Mekar, Desa Mudung Darat, Kecamatan Maro Sebo, Kabupaten Muaro Jambi. Jurnal Pengabdian Masyarakat, 4(2), 127–138. https://doi.org/10.30640/abdimas45.v4i2.5038

Similar Articles

<< < 3 4 5 6 7 8 9 10 11 12 > >> 

You may also start an advanced similarity search for this article.