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Journal articles on the topic 'Accounting of Cooperative'
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1
Zulaihati, Sri, and Santi Susanti. "Accounting Cooperative System of Business Vocational High School in Jakarta." Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences 1, no. 4 (December 22, 2018): 282–88. http://dx.doi.org/10.33258/birci.v1i4.120.
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This research seeks to help the business continuity of the school cooperative, to solve the problem of cooperative sustainability as a learning center for students to improve the quality of education and relevance to the business world, access, efficiency and relevance of education to make higher competence of students in the senior high school level. Researchers see that school cooperatives have not been well managed because management resources do not maximize their potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas the opportunity in order to maximize the cooperative's economic potential to improve the welfare of students is very wide open. School cooperatives also serve as laboratories for students to implement a dual system education is not optimal in its implementation, the involvement of students only to maintain the store, not to the stage of implementation of good management. This paper will explain how school cooperatives management in business vocational high school in Jakarta with qualitative research method
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Corrigan, Lawrence T., and Daphne Rixon. "A dramaturgical accounting of cooperative performance indicators." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 60–80. http://dx.doi.org/10.1108/qram-08-2016-0060.
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Purpose Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse. Design/methodology/approach This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials. Findings The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement. Research limitations/implications Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures. Originality/value Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.
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Apriwandi, Apriwandi. "Strategi Pembinaan dan Pendampingan Koperasi Peternak Sapi Perah Dalam Mendukung Keberlangsungan Koperasi Dan Ketahanan Ekonomi Anggota (Studi di KUD Sinar Jaya)." JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN 9, no. 1 (July 5, 2021): 1–14. http://dx.doi.org/10.47668/pkwu.v9i1.116.
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The purpose of this study to examine the use of mentoring and coaching strategies in dairy farmer cooperatives as a means of improving cooperative performance. at this time, cooperatives must survive and maintain the success of their organizations at the highest level because of the high expectations of cooperative stakeholders. Taking place in such a fierce competitive environment requires a more effective and efficient attitude through increasing the capability of the cooperative management staff. Coaching and mentoring can be the key to success for cooperative organizations in maintaining the competitiveness and management power of cooperatives. The research findings show that the problems in cooperative management and accounting have not been achieved as their best. Most of the accounting staff do not understand the accounting process and in the end the financial reports are not sufficient to meet the needs of cooperative users. This research focuses on assisting the accounting process and cooperative management as a support activity for cooperative activities, which will be a source of motivation and an effective performance booster not only for cooperatives but also for management and staff.
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Tjahjanto, Tjahjanto, Indah Rahayu Lestari, and Rinny Meidiyustiani. "FINANCING OF FINANCIAL STATEMENTS USING COMPUTER APPLICATION (STUDY ON COOPERATION IN KLATEN)." ICCD 1, no. 1 (December 21, 2018): 563–68. http://dx.doi.org/10.33068/iccd.vol1.iss1.85.
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The purpose of this Community Service activity is to improve the basic knowledge of accounting, as well as the preparation of simple financial statements by utilizing the accounting information technology. Based on survey results to 11 cooperatives in Klaten it can be identified problems as follows: 1) Not well-organized bookkeeping. 2) Recording is still done manually and not yet supported by computer-based information system technology. Based on the problems faced by the cooperative, the solutions offered to cooperatives are debriefing of accounting knowledge as the basis for preparation of financial statements of cooperatives, as well as the creation of cooperative accounting programs, demonstrations, and training. Currently the first phase of the activity has been going well and smoothly. Where in this stage the cooperative began to run the preparation of financial statements by using the accounting information system technology, using TJFinanceprogram.Assistance in the utilization of cooperative accounting system that has been made, among others in the form of mentoring preparation, as well as assistance in the use of cooperative accounting system. So that the existing system can be utilized more optimally and can be developed in accordance with the needs of the cooperative management as a partner of dedication and other cooperative management members in Klaten. In addition there is an increased role of stakeholder better associated with the creation and development of cooperative applications so that in the future will be the application development process when running in accordance with what is expected by the cooperative.
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Cottell, Philip G., and Barbara J. Millis. "Cooperative learning in accounting." Journal of Accounting Education 10, no. 1 (March 1992): 95–111. http://dx.doi.org/10.1016/0748-5751(92)90019-2.
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Ganc, Marzena, and Mirosław Wasilewski. "METHODOLOGY OF COST RECORDING AND ACCOUNTING IN DAIRY COOPERATIVES." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 25(74) (July 15, 2021): 98–110. http://dx.doi.org/10.22630/pefim.2021.25.74.8.
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The purpose of the research is to present the theoretical and practical aspects of determining the unit cost of producing dairy products in what is defined as a "typical" dairy cooperative. The Euclideanand urban distance method was used to determine a typical object with n = 88 dairy cooperatives – the following set of variables was defined, which are common to all cooperatives and reflect the sizeand specificity of cooperative units on the milk market in Poland. The selected cooperative provides a procedure for calculating the unit costs of dairy products on the basis of a detailed case study. Thefull cost account used in cooperatives does not provide cost information for management decisions.Indirect cost accounting using contractual factors does not provide reliable cost data. An important issue in determining the coefficients is the adoption of a measure which reflects the actualrelationship between cost and cost carrier, a product which, in the case of dairy products, may be difficult. It would be appropriate to attempt to introduce a variable cost account in dairy cooperativesin order to avoid the contractual assignment of indirect costs to products. The main problem highlighted by the authors is the lack of an adequate information system for the cost accounting indairy cooperatives. The implementation of such solutions would allow managers of a dairy cooperative to make appropriate (short-term) decisions in terms of developing an assortmentstructure based on data e.g. on profitability at the level of individual products.
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Kucherenko, Mykola. "Improving the organization of share capital analytical accounting." University Economic Bulletin, no. 40 (March 1, 2019): 20–25. http://dx.doi.org/10.31470/2306-546x-2019-40-20-25.
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The research subject is a set of theoretical, methodological and organizational aspects of share capital accounting in agricultural production cooperatives. The aim of the work is to substantiate the methodological basis for share capital accounting, to identify its features, to develop proposals for its improvement. The methodological basis of the article are the general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system and structural analysis and synthesis, grouping, graphic, accounting records, double entry, financial reporting. The results of the work.In the article the regulatory legal and organizational support of agricultural cooperatives activities, the methodology of their activities accounting and the specific features of reflection in accordance with the International Financial Reporting Standards aresubstantiated. The most typical operations that determine the characteristics of accounting for the cooperative form of management are considered. The possible ways of the enterprise accounting improvement by improving the organization of share capital analytical accounting are proposed. The field of application of results. The results of the study can be used for accounting and control of agricultural production cooperatives activities. They are also a prerequisite for designing strategies of their development and management. Conclusions according to the article. The content and features of the accounting methodology in cooperative entities are determined by the features of formation and changes of individual components of their equity, in particular share capital and retained earnings (uncovered loss), as well as by the emergence of new objects of accounting and economic relations. Share capital is the economic basis for cooperatives the existence. Therefore, we have proposed our own version of analytical accounting of share capital and cooperative members’ contributions. The format of “Share Accounting Book” used by most of the agricultural cooperatives investigated, does not fully correspond to the information needs of users. Therefore, it was proposed to improve this form of analytical accounting register. To organize the analytical accounting of land ownership, one should use the separate books for land registration. That will provide cooperative management and members with the detailed information onthe land ownership volume and dynamics for the whole business and in relation to its co-owners.
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Bengoa, Iaki Arenaza. "Accounting in a cooperative company." International Journal of Technology Management & Sustainable Development 8, no. 1 (July 1, 2009): 57–67. http://dx.doi.org/10.1386/ijtm.8.1.57_1.
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Djaelani, Syafril. "TEKNIK PENYUSUNAN LAPORAN KEUANGAN BAGI KSPPS/USPPS KOPERASI SYARIAH DI KALIMANTAN SELATAN." Bakti Banua : Jurnal Pengabdian Kepada Masyarakat 1, no. 1 (May 1, 2020): 34–40. http://dx.doi.org/10.35130/bbjm.v1i1.85.
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Community service is carried out by providing training on financial report preparation techniques for KSPPS / USPPS cooperatives in the South Kalimantan region. Accounting is an information system that produces financial reports to interested parties. Accounting knowledge is useful to reduce the risk of errors in recording. Based on the explanation that the cooperative activity is selling services and other activities. Cooperative activities are also carried out in several Islamic cooperatives in Banjarmasin. Knowledge of accounting is very necessary for the successor and members to avoid fraud and can minimize the risk of recording the transaction activities that occur in the cooperative. This activity uses a descriptive qualitative approach. The method used is cerama (presentation), interactive dialogue and question and answer. Hopefully this activity will provide benefits to the management and members of cooperatives in the South Kalimantan region
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Septariani, Jumania. "PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI BERDASARKAN SAK-ETAP PADA KOPERASI UNIT DESA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 1 (July 31, 2018): 64–83. http://dx.doi.org/10.35449/jemasi.v14i1.107.
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This study discusses the application of cooperative financial accounting standards based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on Village Unit Cooperative. The object of this research is KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency. KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency has standards and guidelines used in the preparation of financial reporting will be reported at annual meeting members and can serve as the basis for economic decision-making as well as to improve the quality of supervision of cooperative business management practices. Previously the regulation or standard regarding cooperatives contained in PSAK 27. Along with the development and revision, the cooperative standard is regulated in SAK ETAP and refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia 12/2015 concerning General Guidelines for Cooperative Accounting. Therefore, KUD of Sriwijaya of Plakat Tinggi Musi Banyuasin Regency adjusted the application of standard in the preparation of financial statements. This research is conducted qualitatively by using qualitative data analysis technique. Qualitative data in the form of survey results and interviews conducted at KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency.
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Septariani, Jumania. "PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI BERDASARKAN SAK-ETAP PADA KOPERASI UNIT DESA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 1 (June 30, 2018): 64–83. http://dx.doi.org/10.35449/jemasi.v14i1.23.
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This study discusses the application of cooperative financial accounting standards based on Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on Village Unit Cooperative. The object of this research is KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency. KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency has standards and guidelines used in the preparation of financial reporting will be reported at annual meeting members and can serve as the basis for economic decision-making as well as to improve the quality of supervision of cooperative business management practices. Previously the regulation or standard regarding cooperatives contained in PSAK 27. Along with the development and revision, the cooperative standard is regulated in SAK ETAP and refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia 12/2015 concerning General Guidelines for Cooperative Accounting. Therefore, KUD of Sriwijaya of Plakat Tinggi Musi Banyuasin Regency adjusted the application of standard in the preparation of financial statements. This research is conducted qualitatively by using qualitative data analysis technique. Qualitative data in the form of survey results and interviews conducted at KUD Sriwijaya Plakat Tinggi Musi Banyuasin Regency.
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Siwi, Menik Kurnia, Tri Kurniawati, and Jean Elikal Marna. "Pengelolaan Keuangan Koperasi Produsen Aneka Sulaman Kabupaten Agam." Jurnal Ecogen 3, no. 1 (April 19, 2020): 19. http://dx.doi.org/10.24036/jmpe.v3i1.8483.
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The development of cooperative business activities requires professional management of cooperatives, especially in the aspects of financial management. As a company, cooperatives certainly need good financial management so that cooperative business activities can run well. The limited knowledge of cooperative management on accounting knowledge, results in financial reporting that is not well structured and non-standardized, making it difficult for cooperatives to maintain and improve their capital. Koperasi Produsen Aneka Sulaman Agam regency is a cooperative that participates in government programs to develop Regional Superior Products with the One Village One Product (OVOP) Approach, therefore it requires reliable management. With this training activity, it is expected that the knowledge and abilities of cooperative management, especially in the management of cooperative finance, can be increased.Keywords : cooperative management, financial management
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Carland, James W., Jonn C. Carland, and Janet C. Dye. "Accounting education: a cooperative learning strategy." Accounting Education 3, no. 3 (September 1994): 223–36. http://dx.doi.org/10.1080/09639289400000021.
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BZ, Fazli Syam, Iskandarsyah Iskandarsyah, Evayani Evayani, and Cut Afrianandra. "PELATIHAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BAGI MANAJER DAN STAF KEUANGAN KOPERASI USAHA PENANAMAN DAN PENGOLAHAN KOPI DI KABUPETEN ACEH TENGAH DAN BENER MERIAH." Jurnal Terapan Abdimas 3, no. 2 (July 13, 2018): 116. http://dx.doi.org/10.25273/jta.v3i2.2801.
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<p><strong><em>Abstract.</em></strong><em> The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.</em></p><p><strong><em>Keywords: Accounting, Financial Statement, Cooperative, Governance</em></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Abstrak</strong>.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota <em>(stakeholder</em>). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga) tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.</p><p><strong>Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola</strong></p>
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Susanti, Santi, and Sri Zulaihati. "Cooperative Accounting Computer Application (AKOPSI) for Vocational High Schools in Jakarta [Aplikasi Komputer Akuntansi Koperasi (AKOPSI) untuk Sekolah Menengah Kejuruan di Jakarta]." Proceeding of Community Development 2 (February 21, 2019): 906. http://dx.doi.org/10.30874/comdev.2018.387.
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This training seeks to develop the science of accounting education, to help the business continuity of school cooperatives, with the aim of improving cooperative governance from the financial aspects and accountability of Financial Reports. In particular, it can help contribute to UNJ's work partners in this case the Vocational School, namely solving cooperative sustainability problems as a learning forum for students to improve education quality and linkages with the business world, access, efficiency and relevance of education, namely student competency in Middle School (SMK). Cooperatives in schools have not been managed properly because management resources do not maximize the potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas opportunities to maximize the economic potential of cooperatives to improve the welfare of school people are very wide open. School cooperatives are also a laboratory for students to carry out dual system education which is not optimal in its implementation, student involvement is only to maintain the store, not to the stage of implementing good governance. So we developed training in Cooperative Accounting Computer Applications for Schools.
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Azmi, Meri, Yance Sonatha, Ervan Asri, Rasyidah, and Dwi Sudarno Putra. "Implementing FAST Method on the Development of Object-Oriented Cooperative Information Systems." JOIV : International Journal on Informatics Visualization 2, no. 4-2 (November 15, 2018): 366. http://dx.doi.org/10.30630/joiv.2.4-2.189.
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Cooperative is one form of businesses that is widely known as people concern and has a legal entity. In helping its members, the cooperative embraces familial value principle and mutual cooperation for the common social welfare. In carrying out its duties and functions, the cooperative requires an accurate and accountable recording. However, currently there are still many cooperatives performing their recording manually. Therefore, an information systems is needed in assisting the cooperative management in term of this recording. This research developed an object-oriented cooperative information systems using FAST method. Its purpose is to develop a cooperative information systems that can facilitate its administrators in order to record the data through information systems-based, so the inaccuracy in recording, and loss of important data and archives can be avoided. Its result is a system that has been implemented into a cooperative. Hence, the information systems is developed using Java Programming language and MySQL database. From the system testing results shows that this information systems is capable in processing the accounting data associated with savings and loan transactions automatically, and produce information in the form of managerial and financial reports.
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Franken, Jason R. V., and Michael L. Cook. "Do Corporate Governance Recommendations Apply to U.S. Agricultural Cooperatives?" Sustainability 11, no. 19 (September 26, 2019): 5321. http://dx.doi.org/10.3390/su11195321.
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A limited inquiry into cooperative governance and performance suggests that best practices from corporate governance literature may not apply uniformly to cooperatives. The rarely addressed issue of endogeneity limits confidence in recommendations for corporations and cooperatives alike and inference of recommendations for cooperatives is complicated by availability of appropriate performance measures. By accounting for the most commonly recognized sources of endogeneity and measuring overall cooperative performance, expectations of better performance by larger cooperatives with smaller boards are confirmed, while limited evidence is obtained on the expected positive effects of seating outside experts on the board.
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Szydełko, Łukasz. "Bonds in the Cooperative Banks Policy Accounting." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 177–84. http://dx.doi.org/10.18276/frfu.2016.2.80/2-19.
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Hilendri, Bq Anggun. "AKUNTABILITAS KOPERASI MELALUI LAPORAN KEUANGAN." Jurnal Aplikasi Akuntansi 3, no. 1 (December 18, 2018): 048–66. http://dx.doi.org/10.29303/jaa.v3i1.34.
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Cooperatives are one of three types of business entities that support the Indonesian economy in addition to State-Owned Enterprises (BUMN) and Private-Owned Enterprises (BUMS). The development and growth of cooperatives in Indonesia is endeavored to continue to synergize with the duties of cooperatives in holding their institutions accountable to the government and the development of their business to their members. This is a form of implementation of cooperative accountability in which cooperatives must be able to manage services and be informed to interested parties in the form of financial statements. The purpose of this study was to find out how the accountability of Karya Mandiri Selong cooperatives through cooperative financial statements that have been prepared. Accountability of Karya Mandiri Selong cooperatives through the preparation of financial reports is not optimal as indicated by the preparation of financial statements in the form of monthly reports containing reports on loans or accounts receivable and deposits from cooperative customers. This is because the management's understanding of financial accounting standards is still lacking. The hope is for the future Karya Mandiri Selong cooperatives can compile financial reports in accordance with financial accounting standards so that accountability is maintained and member trust increases.
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Toufiq Agung Pratomo Sugito Putra and Muhamad Ardi Nupi Hasyim. "Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android." Coopetition : Jurnal Ilmiah Manajemen 12, no. 1 (March 1, 2021): 65–78. http://dx.doi.org/10.32670/coopetition.v12i1.292.
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The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative
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Hadjielias, Elias, and Panikkos Poutziouris. "On the conditions for the cooperative relations between family businesses: the role of trust." International Journal of Entrepreneurial Behavior & Research 21, no. 6 (September 7, 2015): 867–97. http://dx.doi.org/10.1108/ijebr-07-2014-0132.
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Purpose – The purpose of this paper is to investigate the conditions underpinning the cooperative relationships between family businesses. The role of trust is also explored, given the focus on informal conditions nested within the cooperation between firms. Design/methodology/approach – A case study research method is adopted in this paper. This research is conducted within a cooperative association in Cyprus where 40 retail family businesses trade under the same brand. Findings – The findings suggest that cooperation between family businesses emerges and unfolds as a result of the presence and interrelationships between a number of critical conditions: trust, altruism, collective thinking, stewardship, friendship, and family values congruence. The work illustrates that trust becomes a catalyst to the emergence and maintenance of cooperative relations between family businesses. Trust between family leaders is important in building altruism, collective thinking, and stewardship norms amongst them, and helps in sustaining the cooperation between their respective firms. At the same time, trust (stemming from past friendship and values congruence between diverse family leaders) becomes important in bringing family businesses to cooperate together at first instance. Further, the findings stress the role of critical events and self-interest in moderating the role and influence of trust on the cooperation between family businesses. Originality/value – This paper contributes to the family business field through new knowledge on the relations between family businesses and the unique conditions that shape their long-term cooperation.
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Tobing, Vargo Christian L., and Hendri Herman. "PEMBINAAN AKUNTANSI PADA KOPERASI MASYARAKAT TANJUNG GUNDAP RT 02/ RW 01 KELURAHAN TEMBESI." PUAN INDONESIA 2, no. 2 (January 19, 2021): 147–56. http://dx.doi.org/10.37296/jpi.v2i2.42.
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Cooperative is a business entity (economic organization) owned and operated by its members to fulfill the common interests in the economic field. Given the many benefits of cooperatives, recently, the old village community of Tanjung Gundap has just formed a cooperative. This cooperative is intended so that the old kampong community of Tanjung Gundap can improve its welfare economically. The community can become a member of the cooperative and benefit from the cooperative, the community can borrow funds from the cooperative with a low interest rate so that it does not charge too much in loan payments. Because the cooperative formed by the old village community of Tanjung Gundap is still relatively new. Therefore, it is necessary to provide guidance to the community in recording finance related to cooperative operational activities. So the pengabdi team chose the theme of accounting coaching at the tanjung gundap community cooperative RT 02 / RW 01 Tembesi Village, Sagulung District. This development is intended so that cooperatives managed by the people of Tanjung Gundap have a good and correct financial record.
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Wasiaturrahma, Wasiaturrahma, Chorry Sulistyowati, Dina Heriyati, and Shochrul Rohmatul Ajija. "PENINGKATAN KINERJA KOPERASI MELALUI PENDAMPINGAN MANAJEMEN KEUANGAN PADA KOPERASI 64 BAHARI SURABAYA." Jurnal Berdaya Mandiri 2, no. 1 (February 28, 2020): 256–67. http://dx.doi.org/10.31316/jbm.v2i1.354.
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64 Bahari Cooperative, located in Kedung Cowek Sub-District, Kenjeran District, has a growing cooperative asset but the management is still having difficulty in preparing financial reports manually. The main agenda in this service program is to procure online-based Sharia cooperative accounting software for fishermen cooperatives. This can be done because the cooperative already has a laptop, most members already have an android mobile phone, and internet access is quite adequate because it is located in the Surabaya City area. In addition, online systems are considered cheaper than offline software because cooperatives do not need to incur server procurement costs that require large costs. Another advantage is that it can be accessed by members wherever and whenever. The result of this program is an increase in the ability of 64 Bahari Cooperative managers to make financial reports independently.
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Bahri, Syaiful. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PENERAPAN AKUNTANSI PADA KOPERASI WANITA DI KECAMATAN KOTA PAMEKASAN KABUPATEN PAMEKASAN." Jurnal Ilmiah Bisnis dan Ekonomi Asia 10, no. 2 (September 25, 2018): 49–56. http://dx.doi.org/10.32812/jibeka.v10i2.73.
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This study aims to determine the effect of educational leadership, leadership experience, knowledge of accounting leadership, and participation in training programs on the quality of the application of accounting. Women's cooperatives show the development of good performance, most of the women's cooperative of sufficient quality even though the number of members, business volume and operating results (SHU) is not so great. The population in this study are all leaders of women's cooperatives in the district Pamekasan City. Based on the method of sampling area obtained samples of 14 women's cooperatives that have implemented the accounting records. Analysis of data using multiple linear regression.The results showed that of the four independent variables there are two variables are positive and significant impact on the quality of the application of accounting. Knowledge of accounting and the formation of the Department of Cooperatives and SMEs Pamekasan can assist business development of women's cooperatives.
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Nurmalasari, Dewi, Marsofiyati Marsofiyati, Darma Rika Swaramarinda, and Dita Puruwita. "Pengabdian Kepada Masyarakat Guru Pengelola Koperasi di SMKN Jakarta Pusat." Jurnal Pemberdayaan Masyarakat Madani (JPMM) 2, no. 2 (December 1, 2018): 326–37. http://dx.doi.org/10.21009/jpmm.002.2.10.
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Through the results of observations and in-depth interviews, it is evident that most teachers (85%) who are school cooperative managers have never had the opportunity to attend training/workshops on the management of school cooperatives that are good and right. Most teachers who become school cooperative managers (90%) do not have an economic / accounting education background. Most school cooperatives in public vocational high schools majoring in technology and engineering are not legal entities. The solutions offered are training and mentoring as well as improving the legal status of school cooperatives to become cooperative legal entities. The method or approach offered to solve partner problems is training, mentoring, and supervision. At the time of the training, we provided material regarding Recognize Self Potency and also provided the SIKOP software and the guidebook.
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Kirilenko, Victoria. "Corruption factor in the use of allocated funds for the development of animal husbandry." E3S Web of Conferences 273 (2021): 08019. http://dx.doi.org/10.1051/e3sconf/202127308019.
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Agricultural cooperatives are seen as an efficient way for smallholder farmers to create bargaining power in order to achieve poverty reduction and food security. However, the success of these cooperatives depends on their ability to maintain their social capital, which is at the core of collective action. Using unique data collected from 511 agricultural cooperatives in 12 districts of Tigray region in northern Ethiopia, this paper examines the effects of cooperative size on conflict, fraud, and distrust. We used instrumental variables (IV) probit estimation techniques, accounting for endogeneity of membership size, to confirm that cooperative size does affect the occurrence of conflict, fraud, and trust. The results also indicate that other influencing factors include: cooperative age, number of employees, payment of dividends based on transaction volume, and heterogeneity of member goals.
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Kühn, Anna-Lena, Markus Stiglbauer, and Ev Zschäckel. "Values-based management in cooperative banks: Balancing self-perception with public perception?" Corporate Ownership and Control 10, no. 3 (2013): 69–85. http://dx.doi.org/10.22495/cocv10i3siart6.
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The main target of cooperative banks is not to maximize profits but to jointly manage a business. With this in mind, assuming a stakeholder-oriented behavior of cooperative banks, we address whether cooperative banks consider multiple stakeholder values and take a sustainable governance approach. We conduct a content analysis of the annual reports of German cooperative banks, with reference to two research questions: Are the basic principles and values of cooperatives optimally realized and communicated to external stakeholders? Can cooperative banks comply with the requirements of the triple bottom line, namely the economic, environmental and social responsibility? We find that cooperative banks do not effectively communicate their cooperative values and thus inadequately manage to demonstrate the implementation of their core values. Yet cooperative banks avail of a sustainable business model that offers the potential of sustainable business conduct.
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Munir, Misbahul, Maretha Ika Prajawati, and S. Basir. "Strategies of Sustainable Cooperative Partnerships." International Journal of Financial Research 12, no. 3 (January 21, 2021): 157. http://dx.doi.org/10.5430/ijfr.v12n3p157.
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Cooperatives also have an active role in efforts to enhance the life of the nation and to realize a national economy based on the principles of family and economic democracy. The problem faced by cooperatives today is that cooperatives are less able to become business institutions that provide good services to all members and society in general. Limited funds and low human resources become a barrier for cooperatives to develop. Partnerships between cooperatives and other financial institutions are alternatives to improve cooperatives in developing their businesses. This study purpose on developing a cooperative economic development through a strategic partnership approach between cooperatives and other financial institutions so that cooperatives can grow, develop, and be sustainable. The method used in this research is descriptive qualitative research using in depth interview with informant. The informant is a cooperative for savings and loan managers who are willing to be interviewed in Batu City. The results showed that the cooperative strategy in building partnerships between cooperatives and other financial institutions was carried out based on the principle of mutual benefit. Cooperatives need to improve themselves so that they can meet the feasible and bankable criteria. Thus partnerships between cooperatives and other financial institutions will be established, thus cooperatives will grow and develop.
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Kaufman, Deborah B., Richard M. Felder, and Hugh Fuller. "Accounting for Individual Effort in Cooperative Learning Teams." Journal of Engineering Education 89, no. 2 (April 2000): 133–40. http://dx.doi.org/10.1002/j.2168-9830.2000.tb00507.x.
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Jaumier, Stéphane. "The big leap: a story of the public accounting firm that wanted to become a cooperative." Journal of Accounting & Organizational Change 12, no. 1 (March 7, 2016): 24–49. http://dx.doi.org/10.1108/jaoc-03-2013-0032.
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Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.
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Yasmin, Aurora Afifah, Dyah Aring Hepiana Lestari, and Muhammad Irfan Affandi. "STRATEGI PENGEMBANGAN KOPERASI LEMBAGA KEUANGAN MIKRO AGRIBISNIS (LKM-A) GAPOKTAN SARI MAKMUR KECAMATAN METRO TIMUR KOTA METRO." Jurnal Ilmu-Ilmu Agribisnis 7, no. 1 (August 14, 2019): 83. http://dx.doi.org/10.23960/jiia.v7i1.83-90.
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This research aims to analyze the internal and external environment, arrange development strategies, and determine priority strategies of Microfinance Institutions Farmer Groups Sari Makmur Cooperative. This research isperforms a case study method. Respondents were 13 people consist of organizers and members of the cooperative, expert, and regulator. Data analysis method used in this research was qualitative analysis method. The results showed that the main internal strengths of the cooperative were its legal status and registered status at the financial services authority. The main weakness was the lack of awareness of members in the cooperative. Externally, cooperative faced major opportunity in the form of the need for easy and fast loan services and the main threat of increasing community living costs. The priority strategies that could be used in the development and sustainability of the cooperative microfinance were using accounting software for financial data processing to improve cooperative’s financial management, improving the quality of cooperative’s organizer and managers by providing internal training and engaging in external training conducted by the government or other institutions, and improving the excellent service to meet the needs of cooperative’s members.Key words: cooperative, microfinance, strategies
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Priliandani, Ni Made Intan, Ni Made Rai Juniariani, and Ni Putu Sri Mariyatni. "PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN." Jurnal Aplikasi Akuntansi 3, no. 1 (December 18, 2018): 141–78. http://dx.doi.org/10.29303/jaa.v3i1.37.
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Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.
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Tepu Sitepu. "Cooperative Model in Language Reasoning: Indonesian Language Teaching Materials in Teacher Training and Education Faculty of Muhammadiyah Sumatera Utara University." Britain International of Linguistics Arts and Education (BIoLAE) Journal 1, no. 2 (November 22, 2019): 51–59. http://dx.doi.org/10.33258/biolae.v1i2.62.
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The aim of this study is to determine student’s language reasoning of Mathematics Education and Accounting Education in Teaching Training and Education Faculty of Muhammadiyah Sumatera Utara University. The research method used is an experimental method, where Mathematics Education as a control class or without using cooperative models and Accounting Education as a class experiment or use a cooperative learning models. The sample of this study is 65 students consisting of Mathematics Education students as many as 40 students, Accounting Education students as many as 25 students. Research results on Mathematics Education students through tests without using cooperative learning models obtained Mean= 73.50. Research results on Accounting Education through tests after using cooperative learning models obtained Mean= 76.20. Hypothesis tests conducted by statistical test or t test, it is obtained t count = 1.78 and t table = 1.68. Thus, t count is greater than t table, it can be concluded that cooperative models applied to Accounting Education in learning can improve student’s language reasoning.
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Ganc, Marzena. "Przydatność arkusza rozliczeniowego kosztów do zarządzania kosztami spółdzielni mleczarskiej." Zarządzanie Finansami i Rachunkowość 5, no. 3 (September 30, 2017): 35–44. http://dx.doi.org/10.22630/zfir.2017.5.3.16.
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The aim of the research is to provide an accounting scheme in dairy cooperatives and to determine its usefulness in obtaining cost information for management decision making. Analysis of the nature of the case study. Intentionally selected dairy cooperative referred to as a typical using Euclidean distance method. Managers need reliable cost information. Providing this information is the main task of the cost account, which is one of the most important components of the accounting, with the task group and setting a number of dependencies between processes, and the amount of the costs. Properly drawn up the billing sheet costs should take into account changes in both production and market environment, the dairy cooperative, because these factors justify a demand for information about the cost.
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Marfalino, Hari, Guslendra Guslendra, and Azlina Mega Sari. "IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA KOPERASI ANGGREK II JORONG PANDAN KECAMATAN TANJUNG RAYA KABUPATEN AGAM DIDUKUNG DENGAN MENERAPKAN APLIKASI SISTEM MULTIUSER PADA BAHASA PEMROGRAMAN JAVA DAN DATABASE MYSQL." Jurnal Teknologi Informasi dan Pendidikan 10, no. 2 (June 2, 2017): 59–72. http://dx.doi.org/10.24036/tip.v10i2.32.
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Savings and loan activities at the cooperative is one of the routine activities. In accordance with the role of cooperatives that aim to maintain the welfare of its members. Management of bad savings and loan activities will lead to chaos in the operational activities of the cooperative. Based on the research that has been done on Cooperative Orchid II Jorong Pandan using field research methodology, library research and laboratory research, it is known that the financial data processing system is still done manually and simply. With the design of Accounting Information Systems are supported Java programming language will provide a better solution to the problems encountered. The level of error in doing the calculations can be minimized, the information produced more accurately and the data can be stored safely.
Keywords: SIA, Cooperatives, Services
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Estiningsih, Wening, and Heri Nurranto. "Evaluasi Perancangan Sistem Informasi Akuntansi Simpan Pinjam Di Koperasi Dian Lestari Jakarta Timur." Jurnal Ilmiah Universitas Batanghari Jambi 21, no. 1 (February 8, 2021): 188. http://dx.doi.org/10.33087/jiubj.v21i1.1153.
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The research objective is to find out the accounting information system at Dian Lestari savings and loan Cooperative, East Jakarta. In further analysis, this study analyzes and designs an accounting information system that can be applied in the cooperative. Data were collected through interviews, observation and secondary data in the form of documents. Data analysis techniques using qualitative data analysis with an inductive approach. The results showed that the savings and loan accounting system at the Dian Lestari Cooperative had several shortcomings and weaknesses, namely manual records, inadequate reporting coordination between devices in the cooperative and the lack of accuracy in reporting or recording. The design of the savings and loan accounting information system proposed by the researcher is designed to be able to overcome existing weaknesses or deficiencies tailored to the needs of the cooperative
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Adelina, Liza, and Suazhari Suazhari. "PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 105 TENTANG PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WAT TAMWIL (STUDI EMPIRIS PADA KOPERASI SYARIAH DI ACEH BESAR)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 2 (July 27, 2020): 200–212. http://dx.doi.org/10.24815/jimeka.v5i2.15554.
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This study is a descriptive study about the implementation of the Statement of Financial Accounting Standard (SFAS) 105 mudharabah financing at Sharia Cooperatives in Aceh Besar. The aim of this study was to find out how the implementation of SFAS 105 in term of recognition, measurement, presentation, and disclosure in mudharabah financing transactions at Sharia Cooveratives in Aceh Besar. The population of this study is Sharia Cooperative in Aceh Besar. Samples taken were 5 of 21 Sharia Cooperatives, which were taken using purposive sampling method. The analisys is done by comparing the implementation of accounting treatment in mudharabah financing transactions with SFAS 105. The results showed that the accounting treatment of Sharia Cooperatives in Aceh Besar in term of recognition, measurement, and disclosure was non fully in accordance with SFAS 105, while the accounting treatment on the presentation side was in accordance with SFAS 105.
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Djaddang, Syahril Djaddang, Sailendra S, M. Ardiansyah Syam, Susilawati Susilawati, and Nunky P. "Study Action Research: Literasi Akuntansi UMKM Berbasis ETAP dan Android Pada Era Covid-19 Normal Baru." Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat 1, no. 1 (May 30, 2021): 7–16. http://dx.doi.org/10.35814/abdi.v1i1.2054.
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The purpose of implementing community service and research (action research) is to accelerate the process of developing an entrepreneurial culture; to increase the knowledge of MSMEs and Cooperatives in the digital world related to ETAP and Android-based accounting literacy through training, mentoring and research on MSME and cooperative actors in Bogor City. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition.
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Mizushima, Atsue, and Koichi Futagami. "Non-cooperative versus cooperative family." Journal of Economics 114, no. 1 (February 9, 2014): 43–62. http://dx.doi.org/10.1007/s00712-014-0391-7.
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Hamdi, Muhammad Nurul. "ACCOUNTING TREATMENT OF PROFIT AS SHARING PROFIT IN MUSYARAKAH TERM AMONG MEMBERS." El Muhasaba: Jurnal Akuntansi 6, no. 2 (December 30, 2016): 127. http://dx.doi.org/10.18860/em.v6i2.3896.
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<p><strong>Abstract</strong><br /><br />Each member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.</p><p><strong>Abstrak</strong></p><p>Dalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.</p>
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Grashuis, Jasper. "A quantile regression analysis of farmer cooperative performance." Agricultural Finance Review 78, no. 1 (February 5, 2018): 65–82. http://dx.doi.org/10.1108/afr-05-2017-0031.
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Purpose A financial perspective of farmer cooperative performance is assumed by conceptualizing the cooperative as an independent firm. The purpose of this paper is to explore variability in the financial performance of the largest 1,000 US farmer cooperatives with emphasis on efficiency, productivity, and leverage. Design/methodology/approach Cooperative performance is analyzed by means of the extended DuPont identity, an accounting tool which decomposes return on equity into five ratios of efficiency, productivity, and leverage. The extended DuPont identity is applied empirically with quantile regression, which allows estimation of the statistical interrelationship of the DuPont components across the full response distribution. Findings Per the results, variability in the financial performance of US farmer cooperatives is for the most part associated with the operating profit margin, which confirms prior findings of cost inefficiency in the empirical literature. Therefore, US farmer cooperatives may improve financial performance by emphasizing sales and operating costs. Specifically, recommendations include placing emphasis on bargaining power, product differentiation, and scale economies. Supply cooperatives may also consider issuing non-qualified equity and securing long-term debt access as additional possibilities to improve financial performance. Originality/value The empirical application of the extended DuPont identity with quantile regression facilitates a novel investigation of cooperative performance by placing emphasis on the efficiency, productivity, and leverage of cooperatives with various degrees of performance.
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Mudjiyono, Mudjiyono. "Analisis Penerapan SAK-ETAP (Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik) Pada Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “Manfaat” LPMP Jawa Tengah." JBE (Jurnal Bingkai Ekonomi) 5, no. 1 (July 11, 2019): 15–27. http://dx.doi.org/10.54066/jbe.v5i1.14.
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Indonesian Repulik Cooperative Employees (KPRI) "Manfaat" Central Java LPMP is a business entity that is a legal entity and its capital is owned by members who perform as service users (users), Efforts made by a cooperative organization in the welfare of its members cannot be separated from the amount of participation given by members. It is appropriate that KPRI "Manfaat": this is responsible for the results of its business activities through the presentation of adequate financial statements and in accordance with predetermined accounting standards. To the users.
This study aims to find and test the rules of the Entity without Public Accountability (SAK-ETAP) Financial Accounting Standards set by the Indonesian Institute of Accountants (IAI) and which is enacted in the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 12 / per / M.KUKM / IX / 2015 concerning Cooperative Accounting Guidelines that are applied factually to KPRI "Manfaat" of Central Java LPMP
Type and Design This research is a qualitative descriptive study, namely the type of research that uses primary data in the form of financial report documents and interviews with management KPRI "Manfaat" and parties from the Cooperative and Micro, Small and Medium Enterprises of Semarang City. In order to make deeper information about the policies used in the preparation of financial statements.
The results of this study, the researchers draw the conclusion that recording the financial bookkeeping of KPRI "Manfaat" of the Central Java LPMP has generally been good enough but has not applied the SAK-ETAP regulations stipulated by IAI and has not implemented legislation in accordance with the Regulation of the Minister of State for Cooperatives and Small Businesses and Menengah Republik Indonesia No.12 / per / M.KUKM / IX / 2015.
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Amalia Rahmanda, Rafi, Tristiyanto Tristiyanto, and Rizky Prabowo. "Accounting Information System on Multi Cooperative using Laravel Framework." Jurnal Komputasi 6, no. 2 (October 25, 2018): 54–63. http://dx.doi.org/10.23960/komputasi.v6i2.1688.
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McIsaac, Claudia MonPere, and James F. Sepe. "Improving the writing of accounting students: A cooperative venture." Journal of Accounting Education 14, no. 4 (December 1996): 515–33. http://dx.doi.org/10.1016/s0748-5751(96)00027-9.
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Brown, Alistair M., and Cheow Wing Wong. "Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting." Social and Environmental Accountability Journal 32, no. 2 (September 2012): 79–93. http://dx.doi.org/10.1080/0969160x.2012.718899.
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Farrell, B. J., and H. M. Farrell. "Student satisfaction with cooperative learning in an Accounting curriculum." Journal of University Teaching and Learning Practice 5, no. 2 (April 1, 2008): 45–61. http://dx.doi.org/10.53761/1.5.2.4.
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Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during the Spring Semester 2005. In the penultimate lecture, a questionnaire was distributed to each of the students present. Findings suggest that despite some difficulties, the majority of students reported that cooperative learning created supportive team experiences that assisted them to develop discussion skills and better engage with the content of International Accounting.
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Nurul Hidayah, Amalia, and Misdiyono. "THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)." Journal of Business Economics 24, no. 1 (2019): 23–35. http://dx.doi.org/10.35760/eb.2019.v24i1.1853.
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A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.
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Opdecam, Evelien, and Patricia Everaert. "Seven disagreements about cooperative learning." Accounting Education 27, no. 3 (May 4, 2018): 223–33. http://dx.doi.org/10.1080/09639284.2018.1477056.
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Lancaster, Kathryn A. S., and Carolyn A. Strand. "Using the Team-Learning Model in a Managerial Accounting Class: An Experiment in Cooperative Learning." Issues in Accounting Education 16, no. 4 (November 1, 2001): 549–67. http://dx.doi.org/10.2308/iace.2001.16.4.549.
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This paper reports on an experiment at one university where the professor changed two lecture-based managerial accounting classes to cooperative learning classes based on the Team-Learning Model advanced by Michaelsen (1998). For the professor who would like to implement cooperative learning, we provide a description of our experience with the Team-Learning Model. In addition, we investigate academic performance and student perceptions regarding the cooperative learning format. Although we do not find academic performance or student attitudes to differ significantly between the two learning environments, we document additional insights on cooperative learning, which extend the literature regarding this pedagogical method in accounting education.
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Ryciuk, Urszula, and Joanicjusz Nazarko. "MODEL OF TRUST-BASED COOPERATIVE RELATIONSHIPS IN A SUPPLY CHAIN." Journal of Business Economics and Management 21, no. 5 (July 3, 2020): 1225–47. http://dx.doi.org/10.3846/jbem.2020.12829.
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The study aimed to find factors affecting the development of trust-based cooperative relationships and test the links between them. For this study, the research framework was based on the notion that a cooperative relationship in a supply chain required commitment, cooperation and trust among the supply chain partners, with trust as a critical element. The other assumption was that the selection of partners with specific qualities was conducive to building cooperative relationships. The research was conducted on a sample of 226 companies using the CATI technique. In the study structural equation modelling was used. The obtained results confirmed the positive impact of partner qualities on trust and adaptation, of adaptation on commitment, of trust on cooperation and commitment, and of commitment on cooperation. New measurement scales were used that expanded the range of factors that affect the successful building of trust-based cooperative relationships in a supply chain.