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.
| Published in | Journal of Finance and Accounting (Volume 6, Issue 3) |
| DOI | 10.11648/j.jfa.20180603.11 |
| Page(s) | 84-90 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2024. Published by Science Publishing Group |
Cooperative Management Perceptions, Understanding of Financial Statements, Annual Members Meeting
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| [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. |
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| [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) |
APA Style
Hamdani, Triana Zuhrotun Aulia. (2018). The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members. Journal of Finance and Accounting, 6(3), 84-90. https://doi.org/10.11648/j.jfa.20180603.11
ACS Style
Hamdani; Triana Zuhrotun Aulia. The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members. J. Finance Account. 2018, 6(3), 84-90. doi: 10.11648/j.jfa.20180603.11
AMA Style
Hamdani, Triana Zuhrotun Aulia. The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members. J Finance Account. 2018;6(3):84-90. doi: 10.11648/j.jfa.20180603.11
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Download@article{10.11648/j.jfa.20180603.11,
author = {Hamdani and Triana Zuhrotun Aulia},
title = {The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members},
journal = {Journal of Finance and Accounting},
volume = {6},
number = {3},
pages = {84-90},
doi = {10.11648/j.jfa.20180603.11},
url = {https://doi.org/10.11648/j.jfa.20180603.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20180603.11},
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.},
year = {2018}
}
TY - JOUR T1 - The Perceptions of Cooperative Management on the Understanding of Financial Statements to the Punctuality in Conducting the Annual Members AU - Hamdani AU - Triana Zuhrotun Aulia Y1 - 2018/07/23 PY - 2018 N1 - https://doi.org/10.11648/j.jfa.20180603.11 DO - 10.11648/j.jfa.20180603.11 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 84 EP - 90 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20180603.11 AB - 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. VL - 6 IS - 3 ER -
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