Implementation of Cooperative Accountability in Managing Financial Reports at SMP Negeri 14 Binjai
Article Sidebar
-
Accountability, Cooperative, Financial Report
Abstract
This study aims to explore how cooperatives in SMP Negeri 14 Binjai implement accountability in preparing financial reports. The researcher's observations found several obstacles faced by the cooperative. One of them is the lack of counseling from the Binjai Cooperative Office because the SMP Negeri 14 Binjai cooperative does not yet have a legal entity. However, prior to the formation of this cooperative, the previous experience of the Binjai 11 Public Middle School cooperative which was already a legal entity had learned about accountability. The preparation of financial reports in this cooperative is monitored by the chairman of the cooperative and the supervisor of the cooperative. Good accountability implementation will have an impact on the preparation of financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). If human resources (HR) are able to prepare financial reports in accordance with SAK ETAP, then financial problems can be minimized, so that inspection and supervision of financial reports will be easier. This study uses qualitative research methods with primary data sources collected through interviews. The results showed that the financial reports at SMP Negeri 14 Binjai were compiled daily based on the income earned by the cooperative. The preparation of the financial statements is based on the application of basic standards and the balance sheet is prepared according to the simple accruals principle. The Semplas Sejahtera Cooperative, SMP Negeri 14 Binjai has presented its financial reports properly, as shown in the interviewees who stated that the cooperative's financial statements are presented in accordance with the transactions that occurred in one period. The presentation of these financial reports is related to cooperative finance and can be seen through the accountability reports submitted at the Annual Member Meeting (RAT) with assistance and supervision from supervisors.
Full text article
References
Agustia, D., Kusnadi, N., & Harianto, H. (2017). Studi Empiris Perilaku Usaha Koperasi Pertanian: Kasus Koperasi Di Dataran Tinggi Gayo, Provinsi Aceh. Jurnal Manajemen dan Agribisnis, 14(1), 12–21. https://doi.org/10.17358/jma.14.1.12
Apriyana, M., & Hasbi, S. (2020). Preferensi Koperasi Dalam Melakukan Konversi Menjadi Koperasi Syariah: Studi Kasus Pada Koperasi di Wilayah Bogor. Journal of Islamic Economics and Finance Studies, 1(2), 173–190. https://doi.org/10.47700/jiefes.v1i2.2115
Barthel, S., Isendahl, C., Vis, B. N., Drescher, A., Evans, D. L., & Van Timmeren, A. (2019). Global urbanization and food production in direct competition for land: Leverage places to mitigate impacts on SDG2 and on the Earth System. The Anthropocene Review, 6(1–2), 71–97. https://doi.org/10.1177/2053019619856672
Bombelli, A., Santos, B. F., & Tavasszy, L. (2020). Analysis of the air cargo transport network using a complex network theory perspective. Transportation Research Part E: Logistics and Transportation Review, 138, 101959. https://doi.org/10.1016/j.tre.2020.101959
Cesar Da Silva, P., Cardoso De Oliveira Neto, G., Ferreira Correia, J. M., & Pujol Tucci, H. N. (2021). Evaluation of economic, environmental and operational performance of the adoption of cleaner production: Survey in large textile industries. Journal of Cleaner Production, 278, 123855. https://doi.org/10.1016/j.jclepro.2020.123855
Chen, S., Arrouays, D., Leatitia Mulder, V., Poggio, L., Minasny, B., Roudier, P., Libohova, Z., Lagacherie, P., Shi, Z., Hannam, J., Meersmans, J., Richer-de-Forges, A. C., & Walter, C. (2022). Digital mapping of GlobalSoilMap soil properties at a broad scale: A review. Geoderma, 409, 115567. https://doi.org/10.1016/j.geoderma.2021.115567
Deng, N., Grassini, P., Yang, H., Huang, J., Cassman, K. G., & Peng, S. (2019). Closing yield gaps for rice self-sufficiency in China. Nature Communications, 10(1), 1725. https://doi.org/10.1038/s41467-019-09447-9
Doelman, J. C., Stehfest, E., Vuuren, D. P., Tabeau, A., Hof, A. F., Braakhekke, M. C., Gernaat, D. E. H. J., Berg, M., Zeist, W., Daioglou, V., Meijl, H., & Lucas, P. L. (2020). Afforestation for climate change mitigation: Potentials, risks and trade?offs. Global Change Biology, 26(3), 1576–1591. https://doi.org/10.1111/gcb.14887
Ebrahimi, A., Schwartzman, J., & Cordero, O. X. (2019). Cooperation and spatial self-organization determine rate and efficiency of particulate organic matter degradation in marine bacteria. Proceedings of the National Academy of Sciences, 116(46), 23309–23316. https://doi.org/10.1073/pnas.1908512116
Fróna, D., Szenderák, J., & Harangi-Rákos, M. (2019). The Challenge of Feeding the World. Sustainability, 11(20), 5816. https://doi.org/10.3390/su11205816
Gu, S., Wei, Z., Shao, Z., Friman, V.-P., Cao, K., Yang, T., Kramer, J., Wang, X., Li, M., Mei, X., Xu, Y., Shen, Q., Kümmerli, R., & Jousset, A. (2020). Competition for iron drives phytopathogen control by natural rhizosphere microbiomes. Nature Microbiology, 5(8), 1002–1010. https://doi.org/10.1038/s41564-020-0719-8
Herdiansah, A., Handayani, T., Hariyani, N., & Nugroho, T. (2020). Sistem Informasi Koperasi Simpan Pinjam Studi Kasus Koperasi Kodanua Serang. JIKA (Jurnal Informatika), 4(1), 15. https://doi.org/10.31000/jika.v4i1.2294
Hermayani, P., & Arif, M. (2022). Analisis Strategi Kualitas Kelembagaan Koperasi Pada Dinas Koperasi Provinsi Sumatera Utara. Jurnal Multidisiplin Dehasen (MUDE), 1(2), 51–54. https://doi.org/10.37676/mude.v1i2.2142
Hong, T., Xie, J., & Black, J. (2019). Global energy forecasting competition 2017: Hierarchical probabilistic load forecasting. International Journal of Forecasting, 35(4), 1389–1399. https://doi.org/10.1016/j.ijforecast.2019.02.006
Hunt, S. D., & Madhavaram, S. (2020). Adaptive marketing capabilities, dynamic capabilities, and renewal competences: The “outside vs. inside” and “static vs. dynamic” controversies in strategy. Industrial Marketing Management, 89, 129–139. https://doi.org/10.1016/j.indmarman.2019.07.004
Jamshed, S., & Majeed, N. (2019). Relationship between team culture and team performance through lens of knowledge sharing and team emotional intelligence. Journal of Knowledge Management, 23(1), 90–109. https://doi.org/10.1108/JKM-04-2018-0265
Jena, R., Pradhan, B., Beydoun, G., Nizamuddin, Ardiansyah, Sofyan, H., & Affan, M. (2020). Integrated model for earthquake risk assessment using neural network and analytic hierarchy process: Aceh province, Indonesia. Geoscience Frontiers, 11(2), 613–634. https://doi.org/10.1016/j.gsf.2019.07.006
Kuebutornye, F. K. A., Abarike, E. D., Lu, Y., Hlordzi, V., Sakyi, M. E., Afriyie, G., Wang, Z., Li, Y., & Xie, C. X. (2020). Mechanisms and the role of probiotic Bacillus in mitigating fish pathogens in aquaculture. Fish Physiology and Biochemistry, 46(3), 819–841. https://doi.org/10.1007/s10695-019-00754-y
Mekonnen, Z. A., Riley, W. J., Randerson, J. T., Grant, R. F., & Rogers, B. M. (2019). Expansion of high-latitude deciduous forests driven by interactions between climate warming and fire. Nature Plants, 5(9), 952–958. https://doi.org/10.1038/s41477-019-0495-8
Messina, L., Schuler, T., Nastar, M., Marinica, M.-C., & Olsson, P. (2020). Solute diffusion by self-interstitial defects and radiation-induced segregation in ferritic Fe–X (X=Cr, Cu, Mn, Ni, P, Si) dilute alloys. Acta Materialia, 191, 166–185. https://doi.org/10.1016/j.actamat.2020.03.038
Myint, D., Gilani, S. A., Kawase, M., & Watanabe, K. N. (2020). Sustainable Sesame (Sesamum indicum L.) Production through Improved Technology: An Overview of Production, Challenges, and Opportunities in Myanmar. Sustainability, 12(9), 3515. https://doi.org/10.3390/su12093515
Niu, B., Mu, Z., Cao, B., & Gao, J. (2021). Should multinational firms implement blockchain to provide quality verification? Transportation Research Part E: Logistics and Transportation Review, 145, 102121. https://doi.org/10.1016/j.tre.2020.102121
Olabi, A. G., Wilberforce, T., Sayed, E. T., Elsaid, K., & Abdelkareem, M. A. (2020). Prospects of Fuel Cell Combined Heat and Power Systems. Energies, 13(16), 4104. https://doi.org/10.3390/en13164104
Qu, C., Shao, J., & Cheng, Z. (2020). Can embedding in global value chain drive green growth in China’s manufacturing industry? Journal of Cleaner Production, 268, 121962. https://doi.org/10.1016/j.jclepro.2020.121962
Sankaran, M. (2019). Droughts and the ecological future of tropical savanna vegetation. Journal of Ecology, 107(4), 1531–1549. https://doi.org/10.1111/1365-2745.13195
Scholten, D., Bazilian, M., Overland, I., & Westphal, K. (2020). The geopolitics of renewables: New board, new game. Energy Policy, 138, 111059. https://doi.org/10.1016/j.enpol.2019.111059
Torn, I. A. R., & Vaneker, T. H. J. (2019). Mass Personalization with Industry 4.0 by SMEs: A concept for collaborative networks. Procedia Manufacturing, 28, 135–141. https://doi.org/10.1016/j.promfg.2018.12.022
Tulloch, V. J. D., Plagányi, É. E., Brown, C., Richardson, A. J., & Matear, R. (2019). Future recovery of baleen whales is imperiled by climate change. Global Change Biology, 25(4), 1263–1281. https://doi.org/10.1111/gcb.14573
Van Der Zwaan, B., & Dalla Longa, F. (2019). Integrated assessment projections for global geothermal energy use. Geothermics, 82, 203–211. https://doi.org/10.1016/j.geothermics.2019.06.008
Yau, K.-L. A., Peng, S., Qadir, J., Low, Y.-C., & Ling, M. H. (2020). Towards Smart Port Infrastructures: Enhancing Port Activities Using Information and Communications Technology. IEEE Access, 8, 83387–83404. https://doi.org/10.1109/ACCESS.2020.2990961
Zost, S. J., Gilchuk, P., Case, J. B., Binshtein, E., Chen, R. E., Nkolola, J. P., Schäfer, A., Reidy, J. X., Trivette, A., Nargi, R. S., Sutton, R. E., Suryadevara, N., Martinez, D. R., Williamson, L. E., Chen, E. C., Jones, T., Day, S., Myers, L., Hassan, A. O., … Crowe, J. E. (2020). Potently neutralizing and protective human antibodies against SARS-CoV-2. Nature, 584(7821), 443–449. https://doi.org/10.1038/s41586-020-2548-
Authors
Copyright (c) 2023 Khoirul Abdi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
