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Permasalahan utama mitra meliputi keterbatasan pemahaman pengelompokan akun, pencatatan transaksi, dan penyusunan laporan keuangan sesuai prinsip akuntansi. Pelaksanaan dilakukan melalui identifikasi kebutuhan, pelatihan, praktik langsung, pendampingan, serta evaluasi. Materi mencakup dasar akuntansi koperasi, pencatatan transaksi, laporan kas, laporan posisi keuangan, dan laporan SHU menggunakan Microsoft Excel. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan peserta, sekaligus menegaskan kebutuhan pendampingan lanjutan pada aspek kelembagaan, regulasi, tata kelola organisasi, dan pengembangan usaha agar pengelolaan koperasi profesional, transparan, akuntabel, dan berkelanjutan.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/accounting-record-assistance-and-financial-statement-preparation-for-merah-putih-village-cooperative-kdmmp-in-west-manggarai-regency/228958/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/accounting-record-assistance-and-financial-statement-preparation-for-merah-putih-village-cooperative-kdmmp-in-west-manggarai-regency/228958.png","ImageObject",300,407,{"name":89,"@type":90},"Skyler","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-03","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan utama kegiatan PkM pada Koperasi Desa Merah Putih (KDMMP)?","Question",{"text":110,"@type":111},"Meningkatkan kapasitas pengurus KDMMP dalam pencatatan akuntansi dan penyusunan laporan keuangan sesuai prinsip akuntansi.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Apa permasalahan yang dihadapi mitra sebelum kegiatan pendampingan?",{"text":115,"@type":111},"Terbatasnya pemahaman mengenai pengelompokan akun, pencatatan transaksi keuangan, serta penyusunan laporan keuangan koperasi.",{"name":117,"@type":108,"acceptedAnswer":118},"Materi apa saja yang diberikan selama pelatihan dan praktik?",{"text":119,"@type":111},"Meliputi dasar akuntansi koperasi, pencatatan transaksi, penyusunan laporan kas, laporan posisi keuangan, dan laporan Sisa Hasil Usaha (SHU) dengan Microsoft Excel.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},228958,1789031636,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},2336464648746,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Pendampingan Pencatatan Akuntansi dan Penyusunan Laporan Keuangan Pada Koperasi Desa Merah Putih (KDMMP) di Kabupaten Manggarai Barat  \nPriska Yuliani ¹*, Ni Wayan Noviana Safitri2, Agus Wahyudi3, Ludgardis Deliman4, Hilarius Seman5,  \nEdwin Jonathan Panjaitan6, Tristianty⁷  \n1-7Sarjana Terapan Akuntansi Perpajakan, Politeknik eLbajo Commodus, Labuan Bajo, Indonesia  \n[Email](Email:1priskayuliani08@gmail.com)[:](Email:1priskayuliani08@gmail.com)[1](Email:1priskayuliani08@gmail.com)[priskayuliani08@gmail.com](Email:1priskayuliani08@gmail.com), [2](2novianasafitri@poltekelbajo.ac.id)[novianasafitri@poltekelbajo.ac.id](2novianasafitri@poltekelbajo.ac.id), [3](3aguswahyudi@poltekelbajo.ac.id)[aguswahyudi@poltekelbajo.ac.id](3aguswahyudi@poltekelbajo.ac.id), [4](4luddeliman08@gmail.com)[luddeliman08@gmail.com](4luddeliman08@gmail.com), [5](5hilarius.seman@gmail.com)[hilarius.seman@gmail.com](5hilarius.seman@gmail.com), [6](6edwin.jonathan84@gmail.com)[edwin.jonathan84@gmail.com](6edwin.jonathan84@gmail.com),  \n[7](7tristiantyh@gmail.com)[tristiantyh@gmail.com](7tristiantyh@gmail.com)  \nAbstract  \nThis Community Service Program aimed to improve the capacity of Red and White Village Cooperative (KDMP) administrators in West Manggarai Regency in accounting record-keeping and financial statement preparation. The main challenges included limited understanding of transaction recording, account classification, and financial reporting. The program was implemented through needs assessment, training, hands-on practice, mentoring, and evaluation. Participants consisted of KDMP administrators from Komodo, Lembor, and South Lembor Districts. The training covered basic cooperative accounting, transaction recording, cash reports, statements of financial position, and Surplus Results of Operations (SHU) reports. The results showed an improvement in participants’ knowledge and skills in accounting record-keeping and financial statement preparation. In addition, the program identified the need for further assistance related to institutional strengthening, regulatory understanding, and cooperative governance. The activity highlights the importance of collaboration between higher education institutions and local governments in supporting professional, transparent, and sustainable cooperative management.  \nKeywords: Red and White Village Cooperative, accounting records, financial statements, mentoring, community service.  \nAbstrak  \nKegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kapasitas pengurus Koperasi Desa Merah Putih (KDMP) di Kabupaten Manggarai Barat dalam pencatatan akuntansi dan penyusunan laporankeuangan. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman mengenai pengelompokanakun, pencatatan transaksi keuangan, serta penyusunan laporan keuangan koperasi yang sesuai dengan prinsipakuntansi. Metode pelaksanaan meliputi identifikasi kebutuhan, pelatihan, praktik langsung, pendampingan, danevaluasi. Kegiatan melibatkan pengurus KDMP dari Kecamatan Komodo, Lembor, dan Lembor Selatan dengandukungan Dinas Tenaga Kerja, Transmigrasi, Koperasi dan UKM Kabupaten Manggarai Barat. Materi yang diberikan mencakup dasar-dasar akuntansi koperasi, pencatatan transaksi, penyusunan laporan kas, laporan posisikeuangan, dan laporan Sisa Hasil Usaha (SHU) menggunakan Microsoft Excel. Hasil kegiatan menunjukkanadanya peningkatan pemahaman dan keterampilan peserta dalam melakukan pencatatan transaksi dan penyusunan laporan keuangan secara lebih sistematis. Selain itu, ditemukan kebutuhan pendampingan lanjutan terkait aspek kelembagaan, regulasi, tata kelola organisasi, dan pengembangan usaha koperasi. Kegiatan ini menegaskan pentingnya sinergi antara perguruan tinggi dan pemerintah daerah dalam mendukung penguatan kapasitaspengurus koperasi guna mewujudkan tata kelola yang profesional, transparan, akuntabel, dan berkelanjutan.  \nKata Kunci: Koperasi Desa Merah Putih, akuntansi koperasi, laporan keuangan, pendampingan, PkM","cbCaijmAX4YisASS","https://ap.wps.com/l/cbCaijmAX4YisASS","pdf",284097,6,"Indonesian","# A. PENDAHULUAN\n## Peran koperasi dalam perekonomian nasional\n## Dasar hukum dan urgensi program Koperasi Desa Merah Putih (KDMP)\n## Kebutuhan penguatan kapasitas pengurus\n## Pentingnya administrasi dan pengelolaan keuangan","[{\"question\":\"Apa tujuan utama kegiatan PkM pada Koperasi Desa Merah Putih (KDMMP)?\",\"answer\":\"Meningkatkan kapasitas pengurus KDMMP dalam pencatatan akuntansi dan penyusunan laporan keuangan sesuai prinsip akuntansi.\"},{\"question\":\"Apa permasalahan yang dihadapi mitra sebelum kegiatan pendampingan?\",\"answer\":\"Terbatasnya pemahaman mengenai pengelompokan akun, pencatatan transaksi keuangan, serta penyusunan laporan keuangan koperasi.\"},{\"question\":\"Materi apa saja yang diberikan selama pelatihan dan praktik?\",\"answer\":\"Meliputi dasar akuntansi koperasi, pencatatan transaksi, penyusunan laporan kas, laporan posisi keuangan, dan laporan Sisa Hasil Usaha (SHU) dengan Microsoft Excel.\"}]","Pendampingan Pencatatan Akuntansi dan Penyusunan Laporan Keuangan Pada Koperasi Desa Merah Putih (KDMMP) di Kabupaten Manggarai Barat | PDF",9]