PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR
The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in t...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2018-09-01
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| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/65 |
| _version_ | 1811241063659077632 |
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| author | Dian Agustia Ade Palupi |
| author_facet | Dian Agustia Ade Palupi |
| author_sort | Dian Agustia |
| collection | DOAJ |
| description | The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs |
| first_indexed | 2024-04-12T13:29:58Z |
| format | Article |
| id | doaj.art-69d5ae6bec2c4b6a96e107b312d942cf |
| institution | Directory Open Access Journal |
| issn | 2548-298X 2548-5024 |
| language | Indonesian |
| last_indexed | 2024-04-12T13:29:58Z |
| publishDate | 2018-09-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
| record_format | Article |
| series | Ekuitas: Jurnal Ekonomi dan Keuangan |
| spelling | doaj.art-69d5ae6bec2c4b6a96e107b312d942cf2022-12-22T03:31:12ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242018-09-0120452854310.24034/j25485024.y2016.v20.i4.6565PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMURDian Agustia0Ade Palupi1Universitas AirlanggaUniversitas AirlanggaThe cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costshttps://ejournal.stiesia.ac.id/ekuitas/article/view/65cooperationcreative accounting practiceincreasing profitdecreasaing profitincome smoothing |
| spellingShingle | Dian Agustia Ade Palupi PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR Ekuitas: Jurnal Ekonomi dan Keuangan cooperation creative accounting practice increasing profit decreasaing profit income smoothing |
| title | PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR |
| title_full | PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR |
| title_fullStr | PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR |
| title_full_unstemmed | PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR |
| title_short | PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR |
| title_sort | praktik creative accounting pada koperasi di jawa timur |
| topic | cooperation creative accounting practice increasing profit decreasaing profit income smoothing |
| url | https://ejournal.stiesia.ac.id/ekuitas/article/view/65 |
| work_keys_str_mv | AT dianagustia praktikcreativeaccountingpadakoperasidijawatimur AT adepalupi praktikcreativeaccountingpadakoperasidijawatimur |