PRAKTEK AKUNTANSI DAN PELAPORAN KEUANGAN KOPERASI: STUDI KASUS PADA KOPERASI PRIMER UPN “VETERAN" JAWA TIMUR

Tantina , Haryati and Sishadiyati, - and Ira, Wikartika (2011) PRAKTEK AKUNTANSI DAN PELAPORAN KEUANGAN KOPERASI: STUDI KASUS PADA KOPERASI PRIMER UPN “VETERAN" JAWA TIMUR. In: PROCEEDING SIMPOSIUM RISET EKONOMI V. AK 45-Ak 52., Surabaya.

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    Abstract

    Cooperative effort is directly related to business interests of members to improve the business and welfare of members. Like other business entities, cooperatives can make efforts as other business entities, such as trade, manufacturing, financial services, and financing, insurance services, transportation services, professional services, and other services. Accounting treatment arising from transactions between the cooperative relationship with its members and other transaction- spesific cooperative business entity shall be guided by PSAK No 27, while a general nature are treated with reference to the other PSAK. This situation may create a less cooperative management understand how to make proper accounting in accordance with PSAK. It is mainly experienced by medium and small cooperatives located in rural or small town.

    Item Type: Conference or Workshop Item (Paper)
    Subjects: H Social Sciences > HG Finance > HG 1706-1708 Accounting, Bookkeeping
    Divisions: Conference/Seminar > PROCEEDING SIMPOSIUM RISET EKONOMI V. AK 45-Ak 52.
    Depositing User: Users 8 not found.
    Date Deposited: 26 Nov 2014 13:06
    Last Modified: 27 Nov 2014 10:58
    URI: http://eprints.upnjatim.ac.id/id/eprint/6557

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