Pelatihan penyusunan laporan keuangan bagi pengelola KPRI SMK Negeri 1 Pangkep

Sahade Sahade(1*), Hajrah Hamzah(2),

(1) Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar
(2) Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar
(*) Corresponding Author



Abstract


Cooperations are an inseparable part of the struggle
to build an economic system as a joint venture based on the
principle of family. In carrying out its activities, cooperations
play an important role in the realization of the economic
system. This aims to ensure equal distribution of development
outcomes, both for people who are members of cooperations
and for community members in general. The cooperation
business sector reflects the types of services offered by
cooperation to its customers. However, the reality in the field
shows that so far the managers and employees of the
Cooperation in SMKN 1 Pangkep are still conducting simple
records and have not reflected the actual accounting records.
Because they do not understand the recording process (the
cycle), but only know the final results of the business
transaction. Hence, there are still many cooperations that have
not held Annual Member Meetings (RAT) as an accountability
of the results of their activities to members. So basically, they
cannot provide a clear picture to its members that whether it is
really based on the interests of members or not.


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