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Journal : Anterior Jurnal

Evaluasi Penerapan Standar Akuntansi Keuangan Koperasi pada Koperasi Pegawai Republik Indonesia "Tehnologia" SMKN-1 Palangka Raya Endang Sri Suyati; Iin Nurbudiyani; Santi Endriani
Anterior Jurnal Vol 17 No 1 (2017): Anterior Jurnal
Publisher : ​Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.998 KB) | DOI: 10.33084/anterior.v17i1.15

Abstract

This study aims to find out how the application of special standards of cooperative accounting on Cooperative Employee Republic of Indonesia "Tehnologia" SMKN-1 Palangkaraya. The location for this research took place at the Cooperative Employee of the Republic of Indonesia "Tehnologia" SMKN-1 Palangkaraya, on Tambun Bungai Street and this study was conducted in November 2017. Data collection techniques used in this study are Documentation, namely data collection techniques by collecting some records, management reports, and attachments obtained from the object of research. The method used is descriptive qualitative, that is research with the intention to collect information about the status of existing symptoms, ie symptoms according to what is in the research undertaken. This type or method of study does not use statistical formulas, but by elaborating and giving a logical argument to produce the right conclusions. The conclusions of this research are: 1) Preparation of Financial Statement by Administration Section under Manager's coordination has been done well, 2) The result of preparation of Financial Statement require or needed some more maximal adjustment to PSAK No. 27 (1998 revised edition) about cooperatives. (3) The Member Economic Promotion Report, which is one form of the Cooperative Financial Statement, has not been made by the administration and finance department, and the notes to the financial statements have not provided sufficient information in accordance with PSAK No. 27 about cooperatives.
Konsep Uang: Ekonomi Islam VS Ekonomi Konvensional Santi Endriani
Anterior Jurnal Vol 15 No 1 (2015): Anterior Jurnal
Publisher : ​Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.968 KB) | DOI: 10.33084/anterior.v15i1.201

Abstract

In Islamic economics, the concept of money is very clear that money is a medium of exchange in muamalah, instead of capital (commodities). That money is objected that are approved by the public as an intermediary tool to hold the exchange or trade. Differences concept of money in Islamic and conventional economics are on the money that is not identical to the capital, the money is public goods, capital is private goods, money is a flow concept, and capital is a stock concept in the concept of money in Islam. While the conventional concept of money in the currency identified with capital money (capital) are private goods. Money (capital) is a flow concept for Fisher, and money (capital) is a stock concept for Cambridge School.