Volume 6, Issue 3, May 2018, Page: 84-90
The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members
Hamdani, Department of Management, University of Muhammadiyah Tangerang, Tangerang, Indonesia
Triana Zuhrotun Aulia, Department of Accounting, University of Muhammadiyah Tangerang, Tangerang, Indonesia
Received: Jun. 10, 2018;       Accepted: Jun. 26, 2018;       Published: Jul. 23, 2018
DOI: 10.11648/j.jfa.20180603.11      View  715      Downloads  134
Abstract
The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was conducted to several cooperatives in the area of Tangerang city. In this research were fourty-nine people involved. The research was carried out by using survey data collection. The survey itself was conducted through delivering questionnaires, conducting direct interview, and reviewing literatures. There are several results show at the end of the research. The first result shows that the Perceptions of Cooperative Management has a positive and significant effect on Understanding of the Financial Statements. The second, the Understanding of Financial Statements also has a positive and significant effect towards the Timely Implementation of the Annual Members Meeting. The number of samples in this research is categorized as the small sample, which benefits as the reference for the further studies to conduct the study at the same field with the greater number of sample. There are two suggestions may be beneficial after obtaining the results of the research conducted. The first, for the state government of Tangerang city, especially to the Service Cooperatives for Small and Medium Enterprises in the area of Tangerang city, it would be better to conduct kind of socialication and several accounting training in relation to SAK ETAP based accounting training to all of the cooperatives which exist in the area of Tangerang city.
Keywords
Cooperative Management Perceptions, Understanding of Financial Statements, Annual Members Meeting
To cite this article
Hamdani, Triana Zuhrotun Aulia, The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members, Journal of Finance and Accounting. Vol. 6, No. 3, 2018, pp. 84-90. doi: 10.11648/j.jfa.20180603.11
Copyright
Copyright © 2018 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Reference
[1]
Ekasari, A. (2016). Investment Strategy Tangerang City To Improve Global Competitive Economy. Competition of Scientific Writing of Tangerang City's Birthday.
[2]
Ghozali, I. (2014). Structural Equation Modeling Alternative Methods with Partial Least Squares (PLS), Publisher Faculty of Economics Undip: Semarang.
[3]
Ghozali, I. And Latan, H. (2014). Partial Least Squares (PLS), Concepts, Methods, and Applications Using the Warppls 4.0 Program, Publisher Faculty of Economics Undip: Semarang.
[4]
Khikmah and Yuliani. (2013). Perceptions of SMEs to ETAP Financial Accounting Standards to improve corporate performance, The Research of Beginner Lecturer, University of Muhammadiyah Magelang.
[5]
Kusuma, M and Budianto, H. (2013). The influence of understanding of SAK-ETAP-based cooperative accounting on the quality of cooperative financial report preparation. Light Asset, Vol. 3 No. 2, Page 81-91.
[6]
Regulation of the State Minister of Cooperatives and Small and Medium Enterprises Number 04/Per/M. KUKM/VII/2012 about Accounting Guidelines Cooperative Ministry of Cooperatives Small and Medium Enterprises of the Republic of Indonesia.
[7]
Regulation of the State Minister of Cooperatives and Small and Medium Enterprises Number 19/PER/M. KUKM/IX/2015 on the Implementation of Cooperative Members' Meetings.
[8]
Medium Term Development Plan (MTDP) Tangerang City 2014-2018.
[9]
Sarifah, H. (2012). Application of Accounting Based on SAK ETAP on SMEs Kampung Batik Sidoarjo.
[10]
Setijawan, I and Permatasari, R. (2014). Perception Analysis of Ease of Use and Perception of Usefulness on the Use of Financial Accounting Standards Entity Without Public Accountability at Cooperatives In Semarang. Journal of Business and Economics, Page. 163-175, Vol. 21, No. 2.
[11]
Sholihin M. and Ratmono D. (2013). Structural Equation Modeling Partial Least Squares (PLS) Analysis with Warppls 3.0 for Nonlinear Relationships in Social and Business Research. CV. Andi Offcet: Yogyakarta.
[12]
Law of the Republic of Indonesia Number 25 Year 1992 on Cooperatives.
[13]
Wicaksono, A. (2013). Member Perceptions and Competencies of Cooperative Management Against the Financial Statement of Cooperatives Based on SAK ETAP in KP-RI "Guru" Talun District, Blitar Regency. Journal of Accounting Student Research Universitas Kanjuruhan Malang. Vol 1, No. 1. http://ejournal.unikama.ac.id/index.php/jrma/article/view/11 (dated 30 May 2017 at 09.45 WIB)
Browse journals by subject