?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Penerapan+Pernyataan+Standar+Akuntansi+Keuangan+(PSAK)+No.+27+Tentang+Akuntansi+Perkoperasian+%0D%0AStudi+Kasus+pada+Koperasi+Pegawai+TELKOM+(KOPEGTEL)+Lampung+dan+Koperasi+Pegawai+Republik+Indonesia+(KPRI)+Bina+Dharma+Universitas+Lampung%0D%0A%0D%0A&rft.creator=0711031040%2C+Dorman+Hendra+Arianto+Purba&rft.subject=+&rft.description=Abstrak%0D%0A%0D%0A%0D%0A%0D%0AUntuk+mengembangkan+usaha+perkoperasian+di+Indonesia+dituntut+adanya+pengelolaan+koperasi+secara+profesional.+Hal+ini+disebabkan+oleh+berkembangnya+kegiatan+usaha+koperasi+itu+sendiri.+Pengelolaan+yang+profesional+memerlukan+sistem+pertanggung+jawaban+yang+baik+dan+informasi+yang+relevan+yang+dapat+diandalkan+guna+pengambilan+keputusan%2C+perencanaan+dan+pengendalian+koperasi.+IAI+telah+mengeluarkan+suatu+Pernyataan+Standar+Akuntansi+Keuangan+No.+27+tentang+akuntansi+perkoperasian.+Hal+ini+dimaksudkan+untuk+dapat+memberi+gambaran+tentang+kinerja+dari+manajemen+koperasi+dimasa+lalu+dan+prospek+dimasa+yang+akan+datang.%0D%0ATujuan+penelitian+ini+adalah+Untuk+membandingkan+penerapan+Standar+Akuntansi+Keuangan+No.+27+tentang+akuntansi+perkoperasian+pada+Koperasi+Pegawai+TELKOM+(KOPEGTEL)+Lampung+dan+Koperasi+Pegawai+Republik+Indonesia+(KPRI)+Bina+Dharma+Universitas+Lampung.%0D%0AMetode+perolehan+data+adalah+teknik+observasi%2C+teknik+wawancara+dan+teknik+dokumentasi.+Analisis+dilakukan+dengan+metode+deskriptif%2C+yaitu+metode+dengan+mengumpulkan%2C+menyusun%2C+menginterprestasikan+dan+menganalisa+data.%0D%0ABerdasarkan+Analisis+dan+evaluasi+yang+dilakukan%2C+ternyata+PSAK+No.+27+pada+Koperasi+Pegawai+Telkom+(KOPEGTEL)+Lampung+dan+Koperasi+Pegawai+Republik+Indonesia+(KPRI)+Bina+Dharma+Unila+belum+dilaksanakan+dengan+baik.+Seperti+%3A+1)+tidak+menyajikan+laporan+promosi+ekonomi+anggota%2C+2)+tidak+menyajikan+perkiraan+beban-beban+perkoperasian%2C+3)+laporan+perhitungan+sisa+hasil+usaha+yang+sangat+berbeda+dengan+ilustrasi+yang+dianjurkan+di+dalam+PSAK+No.27%2C+4)+tidak+memisahkan+akun-akun+dalam+laporan+keuangan+yang+berkaitan+dengan+anggota+dan+yang+bukan+anggota.%0D%0ASaran+yang+dapat+diberikan+yaitu+1)+Laporan+keuangan+hendaknya+disajikan+secara+lengkap+sesuai+dengan+PSAK+No.27+dengan+melampirkan+laporan+promosi+ekonomi+anggota%2C+2)+Dalam+penyusunan+perhitungan+sisa+hasil+usaha+perlu+disajikan+akun+beban+koperasi%2C+3)+Laporan+keuangan+perhitungan+sisa+hasil+usaha+seharusnya+mengikuti+bentuk+laporan+keuangan+yang+sesuai+dengan+PSAK+No.27%2C+4)+laporan+keuangan+harus+memisahkan+akun-akun+dalam+laporan+keuangan+yang+berkaitan+dengan+anggota+dan+yang+bukan+anggota%2C+5)+Kepada+lembaga+yang+mengeluarkan+peraturan+PSAK+yaitu+IAI+(Ikatan+Akuntansi+Indonesia)+agar+kiranya+lebih+memperhatikan+kondisi+dilapangan+dan+pihak+koperasi+agar+aktif+dalam+mengikuti+pelatihan+standar+keuangan+yang+disiapkan+IAI.%0D%0AKata+Kunci+%3A+PSAK+No.+27%2C+Akuntansi+Perkoperasian%0D%0A%0D%0A%0D%0A%E2%80%83%0D%0AAbstract%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ATo+develop+cooperative+efforts+in+Indonesia+demanded+the+cooperative+management+in+a+professional+manner.+This+is+due+to+develop+of+activity+cooperative+efforts+itself.+Professional+management+require+a+good+of+accountability+systems+and+relevant+information+that+can+be+relied+upon+for+decision+making%2C+planning+and+control+cooperative.+It+is+intended+to+illustrate+the+performance+of+cooperative+management+in+the+past+and+prospects+for+the+future.%0D%0AThe+purpose+of+this+study+was+to+compare+the+application+of+Financial+Accounting+Standards+No.+27+on+cooperatives+accounting+on+Employees+Cooperative+TELKOM+(KOPEGTEL)+Lampung+and+official+cooperation+of+the+Republic+of+Indonesia+(KPRI)+Bina+Dharma+Lampung+University.%0D%0AThe+method+of+data+acquisition+is+observation+techniques%2C+interview+and+documentation.+The+analysis+was+done+by+descriptive+method%2C+the+method+to+collect%2C+collate%2C+interpret+and+analyze+data.%0D%0ABased+on+the+analysis+and+evaluation%2C+SFAS+No.+27+on+Telkom+Employees+Cooperative+(KOPEGTEL)+Lampung+and+official+cooperation+of+the+Republic+of+Indonesia+(KPRI)+Bina+Dharma+Unila+not+been+implemented.+Such+as%3A+1)+There+is+no+reports+of+promotion+of+economic+member%2C+2)+There+is+no+an+estimate+of+expenses+cooperatives%2C+3)+report+the+calculation+of+net+income+which+is+very+different+from+the+illustration+that+recommended+in+SFAS+No.27%2C+4)+does+not+separate+accounts+in+financial+statements+relating+to+members+and+non-members.%0D%0AThe+advice+can+be+given%3A+1)+The+financial+reports+should+be+presented+in+full+in+accordance+with+SFAS+No.+27+by+attaching+the+promotion+of+economic+reports+members%2C+2)+In+the+preparation+of+the+calculation+of+net+income+to+be+presented+to+an+expense+account+cooperatives%2C+3)+The+financial+statements+of+net+income+calculation+should+follow+the+form+of+financial+statements+in+accordance+with+SFAS+27%2C+4)+the+financial+statements+have+separate+accounts+in+the+financial+statements+relating+to+members+and+non-members%2C+5)+To+the+agency+that+issued+the+rule+SFAS+IAI+(Indonesian+Institute+of+Accountants)+so+presumably+more+attention+to+the+condition+of+the+field+and+the+cooperative+to+be+active+in+training+financial+standards+prepared+IAI.%0D%0AKeywords%3A+SFAS+No..+27%2C+Accounting+for+Cooperatives%0D%0A%E2%80%83%0D%0A&rft.date=2012-05-06&rft.type=Skripsi&rft.type=PeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F1%2F1.%2520Sampul%2520depan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F2%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F3%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F4%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F5%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F6%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F7%2Fcover%25202.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F8%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F9%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F10%2FDAFTAR%2520PUSTAKA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F11%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F12%2Flembar%2520pengesahan.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F13%2FMOTTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F14%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F15%2FSANWACANA.pdf&rft.identifier=++0711031040%2C+Dorman+Hendra+Arianto+Purba++(2012)+Penerapan+Pernyataan+Standar+Akuntansi+Keuangan+(PSAK)+No.+27+Tentang+Akuntansi+Perkoperasian+Studi+Kasus+pada+Koperasi+Pegawai+TELKOM+(KOPEGTEL)+Lampung+dan+Koperasi+Pegawai+Republik+Indonesia+(KPRI)+Bina+Dharma+Universitas+Lampung.++UNSPECIFIED.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F8074%2F