Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bukhori: Kajian Ekonomi dan Keuangan Islam
Murniati Mukhlisin
Institut Agama Islam Tazkia, Jawa Barat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Islamic Cooperative Financial Reports based on Regulation of Minister of Cooperatives and SMEs Republic of Indonesia No.14/Per/M.UMKM/IX/2015: Case Study of ABC Academic Community Cooperative Siti Solihatul Munfariha; Murniati Mukhlisin
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 3 No 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i2.2807

Abstract

Purpose: The aim of this study is to analyze the preparation of Kosika ABC's financial reports based on the Ministry of Cooperatives and SMEs, Republic of Indonesia No.14/Per/M. UMKM/IX/2015. Research Methodology: This paper adopts a case study method with standardization of the final reporting approach to evaluate how accounting is applied in preparing Kosika Academic Community Cooperative (ABC) financial reports at the end of the period. Results: The results of the research show that the financial report presented by Kosika ABC, such as the financial position and calculation of overall business results, is acceptable, but the Kosika ABC financial report that has been presented is still not in accordance with the components of the financial report according to the said regulation. Conclusions: The conclusion of this research is that the suitability of the Kosika ABC financial report to the regulation if, in presentation form, the overall Financial Report is 28.57 %. Limitations: This case study has several limitations, such as comparative work with other cooperative/s, analysis of several years of financial reports, evaluation of the details of each report, and interview sessions with cooperative operators outside Kosika ABC for triangulation purposes. Contributions: This case study contributes to the awareness among Islamic cooperative practitioners that they must refer to appropriate reporting guidelines for accountability purposes.
Co-Authors Siti Solihatul Munfariha