Ruwanti, Gemi (2004) Profil koperasi pegawai negeri : studi kasus penerapan akuntansi perkoperasian pada koperasi pegawai negeri di kota Banjarmasin. Jurnal Ekonomi, 8 (2).

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Abstract

The aim of the research is to recognize wether civil servant cooperation have complemented standard of accountancy in running their business. Standard of accountancy based on the PSAK no. 27 that discuss how to record, magistrate, and approval on the financial report component, such as equity, liability, revenue, debt and credit. The outcome of research indicated that 18 civil servant cooperations are not completely implemented standard of accountancy. There are one cooperation which make a financial report in completely. The reason are (1) the employment status that most of them have other responsibility and duty at other institutions; (2) They do not obtain training on standard of accountancy before. Its impact on financial report thta are not standardize, equitably and unrealistic

Item Type:	Article
Uncontrolled Keywords:	Standard of accountancy in cooperation; civil servant cooperation
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User:	tassa Natassa Auditasi
Date Deposited:	10 Feb 2022 03:11
Last Modified:	10 Feb 2022 03:11
URI:	https://eprints.unmer.ac.id/id/eprint/2364

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