Pengaruh Pembinaan Akuntansi oleh pejabat Koperasi Terhadap Kemampuan Koperasi Menyusun Laporan Keuangan

Septriani, Yossi and Ali, Syahril (2009) Pengaruh Pembinaan Akuntansi oleh pejabat Koperasi Terhadap Kemampuan Koperasi Menyusun Laporan Keuangan. JURNAL AKUNTANSI & MANAJEMEN, 4 (2). pp. 17-30. ISSN 1858-3687

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Abstract

Many parties realize that the ability of cooperative's management in business management, administration and financial ano is itilt low. All kind of activities njs oeen done, including government activities throug.h Dinas Koperasi pengusaha Kecil dan Menengah, Petugas Pembina Koperasi. Lapangan (PPKL) to trar:ning *op"i"tiu"". eccounting training in the form of technical assistance give-n management in preparing by PPKL.aims its own financial statement. cooperatives that capable in preparing its financial statement t"o irpiou"-ir," auility oi gui, the ov eripiov "ifirriii";. tacts snowed ,p oniy tL* J *rpr"t"rv to General Acce.pted Accounting Principle.'This-research """ording therefore, aims to-geiLripirical significant influences of accounting technical assistance'gi;"; cooperative's management in_preparing by Fijx-l'it*"ro its own financial siatement. The research was done on December 2001 fo February 2002, whiin were taken 95 primary coopeiatiuls as its sample. Based on statistical test applied in this researcnl it ii'}"""J that the ;";;;ti;; technical assistance which is.. e.xplained assistance, th.e quality of consultation through ttre trequency'oi""""ornting and the eduiation lever not have significant effects toward the ability of cooperative'" financial statement.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:334
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:24 Oct 2016 11:07
Last Modified:08 Nov 2016 15:23

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