JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Vol 3, No 2: September 2016

ANALISIS AKUNTANSI PIUTANG TAK TERTAGIH PADA KOPERASI USAHA MANDIRI BEKASI 2014

Toni Triyulianto (Institut Ilmu Sosial dan Manajemen STIAMI)
Tavitri Rangkuti (Institut Ilmu Sosial dan Manajemen STIAMI)
Mukoronah Mukoronah (Institut Ilmu Sosial dan Manajemen STIAMI)



Article Info

Publish Date
31 Oct 2019

Abstract

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.

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Journal Info

Abbrev

reformasi

Publisher

Subject

Education Social Sciences Other

Description

Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola ...