Training and Assistance in Compiling Cash Flow Reports for Cooperative Managers in Buleleng District [Pelatihan dan Pendampingan Penyusunan Laporan Arus Kas untuk Pengelola Koperasi di Kecamatan Buleleng]

Abstract

The objectives of the training and advisory activities are to: (1) Provide insight into the importance of cash flow statements to evaluate the financial condition of the cooperative; (2) Provide training on how to create a cash flow statement, so that the cooperative managers can create a cash flow statement in each cooperative. The form of this community service program is the programmed training and assistance in the preparation of the cash flow statement, which previously presented to the participants about cash flow and the importance of the cash flow statement to evaluate the financial condition of the cooperative. Training and assistance in the preparation of cash flow statements will bring in competent personnel in the field. After the participants understood about how to arrange cash flow, the training and mentoring activities will be continued by making cash flow statement in each cooperative until the cash flow statement is generated, in the end it is expected that the manager of the cooperative can make their own cash flow statement in the cooperative . The results showed that: 90% of cooperative managers have been able to create cash flow statements used to determine the condition of cash cooperative either from operating activities, investment, and funding, because most of the cooperative assets derived from the existing cash.