ANALISIS KINERJA PENGELOLAAN KEUANGAN KOPERASI UNIT DESA (KUD) LUBUK INTAN BERDASARKAN PERSPEKTIF ANGGOTA DAN PENGELOLA DI DESA PENINJAUAN KABUPATEN BATANG HARI

Abstract

Cooperatives play an important role in supporting community economic development, particularly in rural areas. The success of a cooperative is highly influenced by transparent, accountable, and effective financial management that enhances members' trust and participation. This study aims to analyze the financial management performance of the Lubuk Intan Village Cooperative (KUD Lubuk Intan) from the perspectives of both members and management in Peninjauan Village, Batang Hari Regency. The research employed a qualitative method with a descriptive approach. Data were collected through in-depth interviews, observations, and documentation involving cooperative managers and members. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the financial management performance of KUD Lubuk Intan has generally been well implemented. This is reflected in the consistent growth of the Cooperative's Remaining Operating Income (SHU) during the 2021–2024 period and the implementation of financial administration procedures in accordance with organizational standards. From the management's perspective, financial management has been carried out professionally and oriented toward members' interests. However, from the members' perspective, several challenges remain, including limited transparency in financial reporting, inadequate financial literacy among members, and insufficient dissemination of financial information. Therefore, strengthening transparency, accountability, and financial education for members is essential to improve cooperative governance and ensure its long-term sustainability.