MANAJEMEN KEUANGAN SISA HASIL USAHA SEBELUM DAN SESUDAH PEMAKAIAN KPE (KARTU PEGAWAI NEGERI SIPIL ELEKTRONIK)

Abstract

This research is a descriptive study using equalitative approach. Data were collected using
interviews, observation and documentations. The results of this study indicate that financial
management is applied differently. Before applied KPE namely: special savings members is
not limited, members loans made easier because the pay system is still manual,facilitating
sebrak postal cooperative services to members if the current installment or need a loan at any
time. When applied KPE namely: special savings normalized to Rp 35.000,00, member
loan amountis limited by the criteria of remaining balance in KPE, sebrak postal services
abolished.
Keywords: Finacial management, result operation residual, KPE, cooperatives