SISTEM PEMBUKUAN DALAM ADMINISTRASI KOPERASI

Abstract

One of the obstacle in carrying on developing cooperatives is the implementation of cooperative administration that is not good enough. The cooperative administration can be divided in a business administration and an organization administration. In the business administration, there is book-keeping based on accounting system. The bookkeeping need to obtained a special attention, considering that in fact, cooperatives have a different kind characteristic with the other generally enterprise. As a part of the business administration, the book-keeping that is implemented well will produce a good financial report, and finally it will be useful for helping the effort of cooperatives development. Key-words cooperative administration, business administration, accounting system, book-keeping, financial report