“RECOVERING BALANCE EQUITY LOSS OF COOPERATIVE: CASE OF K3PC” FINAL PROJECT MM6098 - Rese Armis Haroen 291 22 455 MASTER OF BUSINESS ADMINISTRATION PROGRAM SCHOOL OF BUSINESS AND MANAGEMENT INSTITUT TEKNOLOGI BANDUNG 2022 ii RECOVERING BALANCE EQUITY LOSS OF COOPERATIVE: CASE OF K3PC Armis Haroen 29122455 Master of Business Administration Program Institute Technology Bandung, 2024 Thesis Counselor: Yunieta Anny Nainggolan S.E, M.Com., Ph.D. ABSTRACT In financial report capital structure, there is component equity. Equity consists of funds provided by the firm’s owners (investors or stockholders) that are repaid subject to the firm’s performance (Lawrence J.Gitman ; Chad J.Zutter (2009). It means net Capital in a Balanced component, as a balancing liability compared to Assets. Equity describes how Firms or Corporations show their financial performance. Equity consists of paid-up capital, retained earnings, and business reserves. In the case of K3PC, Equity shows a loss compared to the common (issued) stock equity to stockholders’ equity. By the data report 2022, there is a gap of -4,16 billion rupiahs, even though it had already decreased from the data report 2021. It comes from the accumulative profit-loss statement for the period 2016 to 2019. Unit businesses that had already given negative contributions came from unit Contract Services: LV Rent (2016), Earth (Mud) Moving Project (2017), and also Chemical Project (2018). This problem impacts to K3PC Business process overall, even though there are still other unit businesses that contribution positive to revenue/profit, such as Bus Transportation, Catering, Saving-loan, and others. Attacking negative unit business performance (Contract Services), maintaining positive unit businesses (Transportation & catering), and also always developing/improvement for other unit business performance; minimarket and LV-LT Workshop services are the purpose of this Business proposal project. There are three scenarios of impact are provided: the first one, as the current scenario, is described by nature as organic growth, and the second scenario provides to improve and attack the negative contribution of K3PC unit businesses, then generates additional revenue by 10-20 %. The third one was executed by technical aspects on K3PC AD-ART, designing the business reserved allocation till 30 % on the financial report. Key Words: Equity Loss, Recovery, Unit Business Performance, Financial Ratios, Proforma Financial Planning, Scenario Analysis. iii RECOVERING BALANCE EQUITY LOSS OF COOPERATIVE: CASE OF K3PC Armis Haroen 29122455 Master of Business Administration Program Institute Technology Bandung, 2024 Thesis Counselor: Yunieta Anny Nainggolan S.E, M.Com., Ph.D. ABSTRAK Pada struktur kapital laporan keuangan terdapat komponen modal atau kekayaan, selanjutnya disebut sebagai Ekuitas. Ekuitas adalah pendanaan dari pemilik korporasi (investor atau pemegang saham) yang menggambarkan tentang performa korporasi atau Perusahaan (Lawrence J.Gitman ; Chad J.Zutter (2009). Arti nya kekayaan bersih adalah komponen penyeimbang atas akun hutang terhadap nilai Aset secara keselurahan. Ekuitas menjelaskan tentang bagaimana Perusahaan atau korporasi menggambarkan performa keuangan nya. Equitas terdiri atas setoran pemilik, laba ditahan dan cadangan usaha. Pada studi kasus K3PC, Ekuitas menunjukkan selisih antara total simpanan anggota (wajib dan pokok) dengan nilai actual ekuitas. Terdapat selisish sebesar – 4,16 Milyar rupiah pada laporan keuangan akhir tahun 2022. Hal tersebut disebabkan oleh adanya akumulasi kerugian pada rentang waktu tahun 2016 sampai dengan 2019. Unit usaha yg memeberikan kontribusi negative adalah unit kontrak Servia: Sewa Kendaraan (2016), Proyek pemindahan lumpur (2017), dan juga proyek produksi bahan kimia (2018). Hal ini berdampak pada bisnis proses K3PC pada umum nya, walaupun masuh terdapat juga unit usaha yg memberikan kontribusi positif seperti Transportasi Bus, Catering, Simpan Pinjam, dan lain lain. Perlakuan perbaikan pada unit usaha yg berkontribusi negative (kontrak servis), tetap menjaga performa baik unit usaha transportasi dan catering, serta selalu mengembangkan dan melakukan improvisasi bagi performa unit usaha lain nya; minimarket and servis kenadraan ringan di workshop adalah tujuan dari proyek proposal bisnis ini. Ada 3 skenario terdampak yg disiapkan: pertama adalah kondisi natural yg secara alamiah mengalami perbaikan berdasarkan performa beberapa unit usaha yg membaik. Skenario terdampak yg kedua adalah dengan mekakukan perbaikan dan improvisasi pada unit usaha K3PC yg masih negatif, dan dapat meningkatkan pendapatan 10-20 %. Skenario terdampak ketiga adalah dengan melakukan Tindakan teknis pada AD-ART K3PC, Dimana diharapkan dapat meningkatkan alokasi Cadangan usaha sampai dengan 30 %. Kata Kunci; Penyusutan Ekuitas, Pemulihan Ekuitas, Performa Unit Usaha, Ratio Keuangan, Rancangan Rencana Keuangan, Analisa Skenario. iv VALIDATION PAGE RECOVERING BALANCE EQUITY LOSS OF COOPERATIVE: CASE OF K3PC ARMIS HAROEN NBM: 291 22 455 Master of Business Administration Program School of Business and Management Institut Teknologi Bandung Approved, Bandung, March 14, 2024 Final Project Advisor ______________________________________ Yunieta Anny Nainggolan S. E, M. Com, Ph.D. v DECLARATION OF NON -PLAGIARISM Plagiarism is: Taking, Using, and Submitting a work of another, including an idea, writing or invention, as if it was her or his own Plagiarism included (not limited to): 1. Quoting verbatim 2. Paraphrasing the work 3. Using idea of another 4. Submitting the work of another 5. Colluding by submitting another I Understand the plagiarism is wrong, a breach of academic integrity, and against program, school, and University’s policy & regulations. I declare that all material in this Final Project is original, my own work, and does not involve plagiarism. I have not allowed, and will not allow, another to copy my work with the intention of submitting it as her or his own work. Name: Armis Haroen Student ID: 29122455 Signed: Date: March 14, 2024 vi THESIS USING GUIDANCE The unpublished master's thesis is registered and available at the Bandung Institute of Technology Library and is open to the public provided that the copyright is with the author by following the applicable intellectual property rights rules at the Bandung Institute of Technology. References to literature are allowed to be noted, but citations or summaries can only be done with the permission of the author and must be accompanied by scientific rules to mention the source. The citation of the results of this thesis research can be written as follows: Last Name, Initial First Name. (Year): The title of the thesis, Master’s Thesis, Bandung Institute of Technology. Reproduction or publication of part or all of the thesis must be approved by the Dean of the Graduate School, Bandung Institute of Technology. vii ACKNOWLEDGMENT Alhamdulillahi rabbil 'alamin, all praise be to Allah for Blessings, mercy, and help. The author was able to start and finish this Final Project, fulfilling the requirements for graduation from the SBM- ITB MBA KPC Batch 3 Program. The author would also like to express his deepest appreciation and gratitude to all those who have helped in the writing of this final project, including: 1.