Strengthening School Cooperative Governance at SMP Negeri 4 Through Simple Administrative and Bookkeeping Training In Jayapura City

Authors

  • Meinarni Asnawi Department of Accounting, Faculty of Economics and Business, Universitas Cendrawasih, Indonesia Author
  • Pascalina V.S. Sesa Department of Accounting, Faculty of Economics and Business, Universitas Cendrawasih, Indonesia Author
  • Klara Wonar Department of Accounting, Faculty of Economics and Business, Universitas Cendrawasih, Indonesia Author
  • Paulus K. Alloayuk Department of Accounting, Faculty of Economics and Business, Universitas Cendrawasih, Indonesia Author
  • Orpa Rahel Momo Department of Accounting, Faculty of Economics and Business, Universitas Cendrawasih, Indonesia Author

Keywords:

Governance, Simple Financial Bookkeeping, School Cooperatives

Abstract

Purposes: This Community Service Activity aims to strengthen the governance of school cooperatives through simple financial recording training for school cooperative administrators. The strengthening of governance is directed so that cooperatives can be managed in a more orderly, transparent, accountable, and sustainable manner, as well as becoming an entrepreneurial learning medium for students. The problems faced by school cooperatives are generally related to the systematic recording of transactions, poorly documented administration, and the lack of standard work procedures, making it difficult to evaluate and control cooperative management.

Design/Methodology/Approach: The activity was carried out through a face-to-face method that included material delivery, interactive discussions, and simple direct financial recording practices. The participants of the activity consisted of eight cooperative administrators of SMP Negeri 4 Abepantai. To measure the effectiveness of the training, an evaluation was carried out using pre-test and post-test instruments given before and after the delivery of the material as well as simple bookkeeping practices.

Findings: The results of the evaluation showed an increase in participants' understanding after participating in the training. The Shapiro-Wilk normality test shows that the data between the difference in pre-test and post-test values is distributed normally, so that it meets the assumptions for the Paired Samples t-Test test. The test results showed a significance value of 0.000 (<0.05), which indicated a significant difference between the before and after training values. These findings prove that training is effective in improving participants' ability to record transactions, manage cash books, and prepare simple financial statements for school cooperatives.

Originality/Value: This activity offers a contextual learning approach through a combination of participatory methods and hands-on practice in the preparation of school cooperative bookkeeping. This approach provides an applicable learning experience and contributes to increasing the capacity of school cooperative administrators in realizing professional, orderly administrative, and accountable cooperative management.

References

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Published

30-06-2026

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