Articles

Vol. 3 No. 6, Juli 2013 - ANALISIS AKUNTANSI PEMBAGIAN SISA HASIL USAHA (SHU) PADA KONPERASI PENGRAJIN TAHU TEMPE INDONESIA (KOPTTI) SARI JAYA (2)

Written by Budi Lesmana on . Posted in Jurnal Akuntansi

ANALISIS AKUNTANSI PEMBAGIAN SISA HASIL

USAHA (SHU) PADA KONPERASI PENGRAJIN

TAHU TEMPE INDONESIA (KOPTTI) SARI JAYA

 

Budi Lesmana

Dosen Tetap Program Studi Akuntansi

Politeknik Lp3i Bandung

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 ABSTRACT

                        This writing is entitied” Analisis Akuntansi Pembagian Sisa Hasil Usaha ( SHU) pada koperasi Pengrajin Tahu Tempe Indonesia (KOPPTI) SARI JAYA” which in its presentasion writer try to train herself how far writer knows about dividend.

                        From existing item in this writing will be discussed about how is the dividend accounting process, dividend allocation and journal for dividend system for business profit distribution. Started from research background, theoretical framework, research method including company history and problem solveing analisis has been toward done by writer in reaserch

                        In this writing writer start from preparation, date collecting until reporting. From all, finally writer take a conclusion that can become the consideration for the fox of wrong procedure to be not occurred again.

 

Keyword : Cooperative, Distribution, Occurred