ANALISIS AKUNTANSI PIUTANG TAK TERTAGIH PADA KOPERASI USAHA MANDIRI BEKASI 2014
DOI:
https://doi.org/10.31334/reformasi.v3i2.600Keywords:
Accounting, Uncollectible Receivables, CooperativesAbstract
The role and contribution of cooperatives to the Indonesian economy is increasingly important because it brings changes in the economic structure. Macro can be seen, cooperatives are increasingly socializing and increasingly institutionalizing in the economy, increasing the benefits of cooperatives for society and the environment, a deeper understanding of the principles and joints of cooperatives and cooperative work procedures, increased production, income and welfare due to cooperatives, increased equity and justice through cooperatives, increased employment opportunities that exist because of cooperatives. This study discusses the process of recording accounts receivable and the method of eliminating uncollectible accounts for the Bekasi Independent Business Cooperative, by conducting interviews with the relevant employees and comparing them with available data. It turns out that the process of recording accounts receivable from the Mandiri Bekasi Business Cooperative uses a clean method and the method used to record the calculation of uncollectible receivables at the Bekasi Mandiri Business Cooperative uses the direct removal method.References
Ambarwati, Sri Dewi Ari. 2010. Manajemen Keuangan Lanjutan. Yogyakarta: Graha Ilmu
Hendrojogi. 2012. Koperasi: Asas-Asas. Bogor: Rajagrafindo Persada.
Hery. 2014. Akuntansi Dasar 1 dan 2. Jakarta: PT. Gramedia.
Hery. 2015. Pengantar Akuntansi. Bogor: PT. Raja Grafindo Persada.
Kasmir. 2011. Analisis Laporan Keuangan. Bogor: Raja Grafindo Persada.
Mulya, Handri. 2010. Memahami Akuntansi Dasar. Jakarta: Mitra Wacana Media.
M, Samryn L. 2015. Pengantar Akuntansi. Bogor: PT. Raja Grafindo Persada.
Rudianto. 2012. Akuntansi Pengantar. Jakarta: Erlangga.
Weygandt, Kieso. 2011. Akuntansi Intermediate. Jakarta: Erlangga.
Hary, VTH. Pengertian Koperasi Menurut UU No. 17 Tahun 2012
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.
5. Miscellaneous
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.