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.
This is because the management's understanding of financial accounting standards is still lacking. 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. 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. 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 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. Ekonomi koperasi merupakan suatu organisasi bisnis yang dioperasikan secara bersama berdasarkan oleh prinsip gerakan ekonomi rakyat yang berasaskan pada kekeluargaan, bertujuan untuk mencapai kepentingan ekonomi untuk meningkatkan kesejahteraan bersama baik untuku seluruh anggota koperasi itu sendiri maupun bagi masyarakat sekitar yang membutuhkannya. PERKEMBANGAN DATA USAHA MIKRO, KECIL, MENENGAH (UMKM) DAN USAHA BESAR (UB) TAHUN 2018 - 2019. Recommendation of the results of this research is necessary to the role of local governments in the increase in the development budget management cooperative, provision of adequate facilities and infrastructures, improvement of the quality of human resources cooperative cooperatives through education programs and level training, and improvement of the supervision of cooperatives by the Department of Cooperatives, small business, medium enterprises, trade industry Sumedang District.Accountability, financial statement AbstractĬooperatives 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 result of this research is that the Department of Cooperative Department of Cooperatives, small business, medium enterprises, trade, Sumedang District has a strategic role in improving the quality of cooperatives in Sumedang district through the implementation of a better cooperative management system so that cooperatives in the cooperative performance in the district can be said quality, but still there are various barriers, namely the low cooperative resource, and the unavailability of information containers to accelerate the reporting and development of cooperative material management. PLN (Persero) Sumedang, and BMT Al Amanah Sumedang. The method used in this research is a qualitative method of research by examining the three cooperatives that were used as samples in this study, namely the Indonesian Employee Cooperative Cooperative Health Officer Sumedang, employee cooperative PT.
Jurnal Pendidikan Dan Ekonomi, 6(3), 195207. The purpose of this research is to know the role of coaching management cooperative by the Department of Cooperatives, Small business, intermediate, trade and industry Sumedang district. Pengaruh Tingkat Pelayanan, Solidaritas, dan Kemampuan Bersaing Koperasi terhadap Partisipasi Anggota pada. The essence of the problem in this research is still not optimal implementation of cooperative management by cooperatives located in Sumedang District, many cooperatives who do not report to the Department of Cooperatives, small business, medium enterprises, trade and industry Sumedang. Koperasi merupakan bagian dari tata susunan ekonomi, hal ini berarti bahwa dalam kegiatannya koperasi turut mengambil bagian bagi tercapainya kehidupan ekonomi yang sejahtera, baik bagi orang-orang yang menjadi anggota perkumpulan itu sendiri maupun untuk masyarakat di sekitarnya.