Pelatihan Penyusunan Anggaran Koperasi Tingkat Provinsi Di Kalimantan Selatan Dalam Meningkatkan RAPBK
DOI:
https://doi.org/10.36312/linov.v10i3.3303Keywords:
Penyusunan Anggaran Koperasi, Pelatihan Partisipatif, Manajemen Keuangan, RAPBKAbstract
Program pengabdian ini bertujuan meningkatkan kapasitas penyusunan anggaran pengurus koperasi di Provinsi Kalimantan Selatan melalui pelatihan partisipatif. Kegiatan menjawab masalah mendasar dalam pengelolaan keuangan koperasi, di mana hanya 30% koperasi aktif yang memiliki dokumen anggaran akibat keterbatasan pemahaman akuntansi dan perencanaan partisipatif yang lemah. Pelatihan mengombinasikan pembelajaran konseptual dengan simulasi praktis menggunakan data riil koperasi untuk menyusun Rencana Anggaran Pendapatan dan Belanja Koperasi (RAPBK). Evaluasi dilakukan menggunakan desain pre–post comparison dengan instrumen tes berbasis 10 soal pilihan ganda, yang dianalisis menggunakan uji t berpasangan (paired sample t-test). Hasil menunjukkan peningkatan rata-rata skor peserta dari 45% (pre-test) menjadi 85% (post-test), dengan perbedaan yang signifikan secara statistik (p < 0,01). Selain itu, format standar RAPBK yang dihasilkan diadopsi oleh 92% koperasi peserta (11 dari 12) sebagai pedoman penyusunan anggaran, yang mencakup komponen pendapatan, pengeluaran operasional, dan investasi. Metode berbasis kasus partisipatif terbukti efektif meningkatkan keterlibatan anggota dalam penyusunan anggaran sebesar 60% serta mengatasi 80% kendala awal. Program ini membuktikan bahwa pelatihan praktis berbasis lokal signifikan memperkuat tata kelola koperasi dan mendukung target peningkatan 30% koperasi dengan dokumen anggaran resmi di Kalimantan Selatan pada 2025.
Provincial-Level Cooperative Budgeting Training in South Kalimantan to Improve RAPBK
Abstract
This community service program aimed to enhance the budgeting skills of cooperative administrators in South Kalimantan Province through participatory training. The initiative addressed critical issues in cooperative financial management, where only 30% of active cooperatives possessed proper budget documents due to limited accounting knowledge and weak participatory planning. The training combined conceptual learning with hands-on simulation, using real cooperative data to develop practical skills in preparing Annual Income and Expenditure Budget Plans (RAPBK). Results showed a 75% improvement in participants' technical understanding, with post-test scores averaging 85% compared to 45% in pre-tests. Key outcomes included standardized RAPBK templates adopted by 92% of participating cooperatives (11 of 12), covering income (member contributions, loan services), operational expenses (salaries, utilities), and investments (asset procurement). The participatory case-based method proved effective, increasing member involvement in budgeting by 60% and addressing 80% of initial challenges. The program demonstrated that practical, localized training significantly enhances cooperative governance and supports South Kalimantan's target to increase cooperatives with formal budget documents by 30% in 2025.
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Copyright (c) 2025 Ahmadi Marta, Muhammad Zakiyyul Fuad Rasyid, Tino Kemal Fattah, Humaidi Humaidi, Maya Rezeki Angriani
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