Penerapan akuntansi perkoperasian pd koperasi departemen perhubungan

Raharjo, Suryo Cipto (2009) Penerapan akuntansi perkoperasian pd koperasi departemen perhubungan. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRAK Business cooperatives are businesses that are directly related to the interests of members to improve the business and welfare of members. Like other enterprises, cooperatives can make efforts as other business entities, such as in the trade sector, 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 transactions on the specific cooperative enterprises based on PSAK No. 27, while the general were 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. This is especially experienced by medium and small cooperatives located in rural or small town. Key words:cooperation, PSKA NO.27

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