KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR

Authors

  • Sri Hadijono Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya
  • TRI RATNAWATI Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya
  • Adiati Trihastuti Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30996/jea17.v4i01.3285

Abstract

ABSTRACT

Savings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.

Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting

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References

DAFTAR PUSTAKA
Hartadi Bambang, 1999 Sistim Pengendalian Intern, edisi ketiga Yogyakarta Penerbit BPFE Yogyakarta
Ikatan Akuntan Indonesia, Standart Akuntansi Keuangan 2015, EntitasTanpa Akuntabilitas Publik,
Kebijakan Gubernur Jawa Timur No 38 Tahun 2010, Pedoman Teknis
Pengendalian KSP/USP
Rudianto, Akuntansi Koperasi, 2010, edisi 2, Penerbit Erlangga Jakarta
Rahardjo, Susilo & Gudnanto, 2011. Pemahaman Individu Teknik Non Tes.Kudus Nora Media Enterprise
Undang Undang Koperasi Republik Indonesia No 25, 1992

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Published

2019-04-29

Issue

Vol. 4 No. 01 (2019)

Section

Articles

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