Journal article

PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS

Komang Ayu Krisnadewi Ni Made Adi Erawati Eka Ardhani Sisdyani I WAYAN PRADNYANTHA WIRASEDANA

Volume : 16 Nomor : 3 Published : 2017, September

Buletin Udayana Mengabdi

Abstrak

Financial report is used to support the accountability of managers of cooperatives to cooperative members. This report was compiled based on existing accounting policies. Accounting policies are based on management policies that apply to the cooperative. This activity is done to help the cooperative to manage the cooperative in accordance with the applicable rules. The method used is direct assistance to see the cooperative transaction. The results of these activities are cooperative management policy guidelines include the management of cash / bank, inventory, sales and receivables, loans, deposits/savings, and the allocation of net income. The accounting policies are arranged adapted to this management policy. Management policies will be decided in a meeting of cooperative members held in 2017.