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Permasalahan utama mencakup pembukuan manual, belum tersedianya laporan keuangan periodik, kontrol internal yang lemah, serta keterbatasan kompetensi pengurus dalam akuntansi dan manajemen koperasi. Metode dilakukan melalui pelatihan, pendampingan, perancangan sistem tata kelola keuangan, dan penyusunan SOP operasional. Hasilnya menunjukkan peningkatan kemampuan penyusunan laporan sederhana, terbentuknya sistem kas dan kontrol internal, serta SOP operasional yang tersusun, disertai peningkatan kesadaran transparansi dan akuntabilitas.",{"@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/optimizing-financial-governance-and-operational-management-of-the-merah-putih-cooperative-toward-sustainable-performance/228960/",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/optimizing-financial-governance-and-operational-management-of-the-merah-putih-cooperative-toward-sustainable-performance/228960.png","ImageObject",300,407,{"name":89,"@type":90},"Quinn","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-24","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",6,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan kegiatan pengabdian pada Koperasi Merah Putih Desa Karanggeneng?","Question",{"text":110,"@type":111},"Mengoptimalkan tata kelola keuangan dan manajemen operasional agar koperasi berfungsi efektif dan berkelanjutan.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Masalah apa yang menjadi fokus utama sebelum dilakukan kegiatan?",{"text":115,"@type":111},"Pembukuan keuangan masih manual, belum ada laporan keuangan periodik, kontrol internal lemah, serta kompetensi pengurus dalam akuntansi dan manajemen koperasi masih terbatas.",{"name":117,"@type":108,"acceptedAnswer":118},"Metode apa saja yang digunakan dalam kegiatan ini?",{"text":119,"@type":111},"Pelatihan, pendampingan, perancangan sistem tata kelola keuangan, serta penyusunan SOP operasional koperasi.","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},228960,1789031647,{"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},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Optimalisasi Tata Kelola Keuangan dan Manajemen Operasional Koperasi Merah Putih Menuju Kinerja yang Berkelanjutan  \nIra Megasyara 1*, Rudi Wibowo 2, Devi Febrianti 3, Jennifer Farihatul Bait 4, Adi Lukman Hakim 5  \n1,3 Program Studi Akuntansi, Universitas Muhammadiyah Lamongan, Indonesia  \n2,4,5 Program Studi Manajemen, Universitas Muhammadiyah Lamongan, Indonesia  \nAbstrak  \nKegiatan pengabdian kepada masyarakat ini bertujuan untuk mengoptimalkantata kelola keuangan dan manajemen operasional Koperasi Merah Putih Desa Karanggeneng, Kabupaten Lamongan, agar koperasi dapat berfungsi secara efektif dan berkelanjutan. Permasalahan utama yang dihadapi meliputi pencatatan keuangan manual, belum adanya laporan keuangan periodik, lemahnya kontrol internal, dan keterbatasan kompetensi pengurus dalambidang akuntansi serta manajemen koperasi. Metode kegiatan meliputi pelatihan, pendampingan, dan perancangan sistem tata kelola keuangan sertapenyusunan SOP operasional. Hasil kegiatan menunjukkan peningkatan signifikan dalam kemampuan pengurus menyusun laporan keuangan berbasis akuntansi sederhana, terbentuknya sistem kas dan kontrol internal, sertatersusunnya SOP operasional koperasi. Selain itu, kegiatan ini meningkatkan kesadaran pengurus terhadap pentingnya transparansi dan akuntabilitas. Implikasi dari kegiatan ini adalah terciptanya fondasi tata kelola koperasi yanglebih profesional dan berkelanjutan, sehingga Koperasi Merah Putih dapat berperan optimal dalam pemberdayaan ekonomi masyarakat desa.  \nKata Kunci: Koperasi Merah Putih, Manajemen operasional, Pelatihanakuntansi, Pemberdayaan ekonomi, Tata kelola keuangan  \nAbstract  \nThis community service program aims to optimize financial governance and operational management of the Merah Putih Cooperative in Karanggeneng Village, Lamongan Regency, to enhance its effectiveness and sustainability. The main issues identified include manual bookkeeping, lack of periodic financial reports, weak internal control, and limited managerial and accounting skills among cooperative administrators. The methods implemented consist of training, mentoring, and the design of a financial governance system along with the development of operational SOPs. The results indicate significant improvement in administrators’ ability to prepare financial statements using simple accounting methods, establishment of a cash control system, and formulation of operational SOPs. Furthermore, the activity increased awareness of transparency and accountability among members. The implication of this program is the creation of a stronger and more professional governance foundation that enables the Merah Putih Cooperative to play a vital role in promoting local community economic empowerment.  \nKeywords: Merah Putih Cooperative, Operational management, Accounting training, Economic empowerment, Financial governance  \nKorespondensi: Ira Megasyara ([iramegasyara@umla.ac.id](iramegasyara@umla.ac.id))  \nSubmit: 09-09-2025  \nRevisi: 10-11-2025  \nDiterima: 18-11-2025  \nTerbit: 21-11-2025  \n1. Pendahuluan  \nKoperasi merupakan pilar penting dalam ekonomi kerakyatan, idealnya koperasi dapat meningkatkan kesejahteraan anggota dan memperkuat struktur ekonomi lokal yang berbasis gotong-royong. Koperasimenjadi sarana untuk menghimpun kekuatan ekonomi yang tersebar agar bisa dikelola secara bersama demi mencapai kesejahteraan bersama. Akan tetapi, seiring dengan perkembangan zaman dan dinamika ekonomiyang terus berubah, koperasi tidak lagi hanya menjadi milik atau tempat bernaung bagi masyarakat ekonomi  \nlemah. Kini, koperasi juga mulai diminati dan dijalankan oleh kalangan masyarakat yang berasal dari kelompokekonomi menengah hingga atas, yang melihat koperasi sebagai instrumen strategis untuk mengembangkanusaha, memperluas jaringan bisnis, serta menumbuhkan nilai-nilai ekonomi yang lebih adil dan berkelanjutan.(Saputri et al., 2025) . Namun pada kenyataannya, di banyak wilayah seperti di Kabupaten Lamongan, jumlahkoperasi yang aktif ser","cbCainlpL4txyEip","https://ap.wps.com/l/cbCainlpL4txyEip","pdf",505782,7,"Indonesian","# Pendahuluan\n## Tantangan koperasi aktif dan kualitas tata kelola di Kabupaten Lamongan\n## Program Koperasi Desa/Kelurahan Merah Putih (KDMP) dan keterkaitan dengan Desa Karanggeneng\n## Urgensi optimasi tata kelola keuangan dan manajemen operasional","[{\"question\":\"Apa tujuan kegiatan pengabdian pada Koperasi Merah Putih Desa Karanggeneng?\",\"answer\":\"Mengoptimalkan tata kelola keuangan dan manajemen operasional agar koperasi berfungsi efektif dan berkelanjutan.\"},{\"question\":\"Masalah apa yang menjadi fokus utama sebelum dilakukan kegiatan?\",\"answer\":\"Pembukuan keuangan masih manual, belum ada laporan keuangan periodik, kontrol internal lemah, serta kompetensi pengurus dalam akuntansi dan manajemen koperasi masih terbatas.\"},{\"question\":\"Metode apa saja yang digunakan dalam kegiatan ini?\",\"answer\":\"Pelatihan, pendampingan, perancangan sistem tata kelola keuangan, serta penyusunan SOP operasional koperasi.\"}]","Optimalisasi Tata Kelola Keuangan dan Manajemen Operasional Koperasi Merah Putih Menuju Kinerja yang Berkelanjutan | PDF",11]