PERLAKUAN DAN PENERAPAN AKUNTANSI KOPERASI MENURUT PSAK NO. 27 PADA KOPERASI UNIT DESA (KUD) SAWIT PERMAI (PARINDU)

Stefany Setiawan B51109001

Abstract


Union is a bussiness entity that is directly related to the needs of the members in order to increase the exertion and the prosperity of the members. Just like the other entities, union is also able to carry out its own trade and commerce sectors, manufacturing industry, funding and financial services, insurance policy, transportation service, profession and many other services.

Accounting in demand that emerges from the correlation of transaction among its members and other spesific transaction in the union bussiness entity is based on PSAK no. 27, whereas the general union is done based on another PSAK. This condition may resulted in lack of understanding in the management of the union on how to contrive the accountancy correctly based on the PSAK.This is experienced by the low and middle kind of unions located in the village or small town, especially when the human resources is not adequate.

Keywords : PSAK no. 27, human resources, union accounting.


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