Digital Transformation Assistance for Cooperative Financial Reports to Increase Transparency and Accountability : Pendampingan Transformasi Digital Laporan Keuangan Koperasi untuk Meningkatkan Transparansi dan Akuntabilitas

Latifah Asbaruna; Ridwan Ismail Gorib; Armansyah  Sarusu; Jajang Suherman; Selly Dwi  Ambarwati

doi:10.57152/consen.v6i1.2598

Authors

Latifah Asbaruna Universitas Ma'soem
Ridwan Ismail Gorib Universitas Koperasi Indonesia
Armansyah Sarusu Universitas Ma’soem
Jajang Suherman Universitas Ma’soem
Selly Dwi Ambarwati Universitas Ma'soem

DOI:

https://doi.org/10.57152/consen.v6i1.2598

Keywords:

Accountability, Digital Transformation, Financial Reports, Transparency, Village Cooperative

Abstract

Village cooperatives often face limitations in transparent and digitized financial management, which affects accountability and decision-making quality. This activity aims to enhance transparency and accountability through digital transformation assistance in financial reporting at a village cooperative in Majalaya, Bandung Regency. A participatory approach was applied, including needs assessment, financial literacy training, implementation of a spreadsheet-based digital bookkeeping system, and mentoring with pre- and post-test evaluation. The results indicate a 24% increase in financial literacy among board members and 85% compliance in transaction recording using the digital system. In addition, periodic financial reports were prepared more systematically, supported by the implementation of financial Standard Operating Procedures (SOPs). This activity contributes to improved information transparency, internal control, and member trust in cooperative governance.

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