ANALISIS PERKEMBANGAN KEUANGAN DENGAN PENDEKATAN LAPORAN REKAPITULASI BULANAN PADA KOPERASI SIMPAN PINJAM SUMBER REJEKI POS JEKULO
DOI:
https://doi.org/10.54199/rmzzre08Keywords:
Cooperative, Financial, Recapitulation report, Development, Financial performanceAbstract
This study was conducted at the Sumber Rejeki Pos Jekulo Savings and Loan Cooperative. The main objective of this research is to comprehensively analyze the financial development of the cooperative by utilizing its monthly recapitulation reports as the primary data source. The analysis was meticulously performed on the cooperative's financial records from February 2025. The research employed a descriptive qualitative methodology, with data collected through observation of financial reports, interviews with a cooperative cashier, and detailed documentation. The analytical approach focused on utilizing qualitative data and theoretical explanations to interpret the financial situation, prioritizing contextual understanding over a purely numerical assessment. The findings reveal that the cooperative's financial condition is currently unstable. This is primarily attributed to significant issues in its installment collection and a decline in human resource quality, which has led to a noticeable downturn in financial performance and tangible losses. In response, management implemented a strategic decision to merge underperforming branches to mitigate further financial decline. This measure has impacted the cooperative's cash flow, as reports show that cash withdrawals significantly exceeded deposits. Consequently, the cooperative is now temporarily unable to remit funds to its head office and requires external support to restore operational stability.
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