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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Sukmahadi, Sukmahadi
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Economics, Econometrics & Finance

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Analisis restukturisasi usaha koperasi dalam upaya mempertahankan keberlangsungan usaha Sukmahadi, Sukmahadi; Askariyah , Nova Ariyanti Qonita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.127 KB) | DOI: 10.32670/fairvalue.v4i11.1959

Abstract

KKB UKOPIN is a primary cooperative located in the Sumedang Regency area. There are nine business units that are run which are included in the real sector and services, where four of these nine units experience losses. Ups and downs in running a business will still exist, so the health of the cooperative is very important to note so that the cooperative does not experience ongoing financial difficulties that will later experience bankruptcy. This study aims to analyze the restructuring of cooperative businesses to maintain business continuity in bankruptcy. This study uses the Altman Z-Score method to assess the level of cooperative bankruptcy. The results of the analysis obtained will be used to determine the business restructuring efforts carried out by the UKOPIN KKB management to be able to maintain and develop their business. The types of data used are primary and secondary data. In this research, the data analysis method used is the descriptive analysis method. The results of this study: the authors obtained the results of the assessment using the Altman Z-Score KKB UKOPIN method for the last five years, being in a safe zone, but cooperatives must make improvement efforts through actions that cover all aspects to maintain cooperative businesses.
Analisis implementasi internal control dalam sistem akuntansi piutang Sukmahadi, Sukmahadi; Nurfarizah, Resa Sifa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This reasearch implementation the internal control account receivables. accounting system is a system that handles transactions related to receivables. Receivables in the balance sheet are an important element and require good policy from management in its management. The research studied in this study is handling how the accounting system of receivables from KPRI SADAR Pangalengan which includes what are the related functions, what are the documents used, what accounting records are used and how to control the internal. The purpose of this research is to find out the related functions, documents used, accounting records used, procedures that form the receivables accounting system as well as internal control in the receivables accounting system. The results of the study can be concluded that the accounting system of receivables in KPRI SADAR Pangalengan is good enough but there are weaknesses in the procedure which has not involved the function of receivables to help smooth recording of receivables.
Co-Authors Askariyah , Nova Ariyanti Qonita Nurfarizah, Resa Sifa