Analisis Anggaran Pendapatan dan Anggaran Biaya Sebagai Evaluasi Dalam Pencapaian Sisa Hasil Usaha (SHU) di PKPRI Pamekasan

Moh. Herman Djaja, Zainal Mahfud, Rio Hendra Cahyadi

Abstract


The center of Indonesian Employees Cooperative (PKPRI) is one of the cooperatives in Pamekasan regency which formed in the year 1960. Every year PKPRI make budget income and expenses and business run PKPRI is crediting, leasing, hospitality, USP GKPRI Jatim. But in the restoration of the remainder of the business results PKPRI can not stabilize the SHU received annually. As the year 2016 is very unstable, it reaches a decrease of 50% from the previous year. The purpose of this research is to know how budgets are made in the evaluation of SHU's achievement. This method of research is a quantitative and qualitative descriptive with static comparative analysis techniques. Data is collected with documentation and interview techniques. Analysis results showed that in making budget and evaluation in the achievement of SHU is still less good, such as two years showed from what is budgeted in terms of revenue did not experience, so that there is no stabilization in the achievement of SHU not even achieved. It is hoped that the management of cooperatives in conducting income budgeting and costs involve stakeholders and is more involved in promotion so that what is estimated in terms of revenue can be achieved and stable.

Keyword: Budget income; cost; SHU


Full Text:

PDF

References


Ariesta , F. 2014 , Pengaruh Jumlah Anggota Dan simpanan Anggota Terhadap Peningkatan sisa Hasil Usaha (SHU) Pada Pkp-Ri (Pusat Koperasi Pegawai Republik Indonesia) Propinsi Sumatera Barat). http://ejournal.stkippgrisumbar.ac.id/index.php/economica/article/view/224/667

Arikunto, S. 2010. Prosedur Penelitian Dalam Teori Dan Praktik. Jakarta:Rineka Cipta

Baswier, R. 1997, Koperasi Indonesia. Yogyakarta : BPFE Yogyakarta

Ekawarna, 2010, Manajemen Badan Usaha dan Koperasi. Jakarta: Gaung Persada

Ernawati, E. 2012, Analisis Biaya Dan Sisa Hasil Usaha Koperasi Tandan Mas Jaya Kabupaten Siak. Penelitian thesis, Universitas Islam Negeri Sultan Syarif Kasim Riau.

Ghasafani, E. 2013, Pendapatan BAB II,http://repository.widyatama.ac.id/xmlui/bitstream/handle/123456789/3859/Bab%202.pdf?sequence=4

Creswell, Jhon W. 2013 Research Design , edisi ketiga, PUSTAKA PELAJAR,Yogyakarta

Mulyadi, 2010. Akuntansi Biaya Untuk Manajemen, Edisi Keempat. BPFE:Yogyakarta

Munawir, 2007. Analisa Laporan Keuangan, Edisi Keempat. Liberty Yogyakarta

Rahayu S. & Rahman, A. A. 2013, Penyusunan Anggaran Perusahaan,Yogyakarta, Graha Ilmu

Rahman, F. 2016, Factor Factor Yang Mempengaruhi SHU Koperasi PegawaiKabupaten Pekalongan Tahun 2012-2015. Pekalongan, : repository.umy.ac.id

Sugiyono, 2008. Metodologi Penelitian Administrasi. Bandung: Alfabeta

Wahidmurni. (2008). Cara Mudah menulis proposal & laporan Penelitian Lapangan ;Pendekatan Kualitatif & Kuantitatif Penelitian & Proposal. Malang : IKIP Malang

Widyanti, N. & Sunindhia, 2008, Koperasi Dan Perekonomian Indonesia. Jakarta:Rineka cipta

Wahyuning, T. 2013, Factor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Di

KPRI “BINA KARYA” Gresik. Surabaya: jurnalmahasiswa.unesa.ac.id

…………… ..1967. Undang-Undang Perkoperasian.(www.bphn.go.id/data/documents/67uu012)

……………..1992.Undang-UndangPerkoperasian.(p2t.jatimprov.go.id/uploads/.../KOPERASI/uu_25_1992)

…………….. 2012. Undang-Undang Perkoperasian. Bandung: Fokusmedia

………………2009. PSAK No 23 revisi. Dewan Standart Akuntansi Keuangan

……………….2009. SAK ETAP . Dewan Standart Akuntansi Keuangan


Refbacks

  • There are currently no refbacks.


  • Penerbit : Fakultas Ekonomi Universitas Yos Soedarso Surabaya
  • ISSN 2684-9720
  • Alamat : Jl. Dukuh Kupang Barat I No. 216-218 Surabaya