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DAFTAR ISI

ISI

HALAMAN

Halaman Judul...........................................................................................................
Halaman Prasyarat Gelar Sarjana Sains Terapan.....................................................ii
Halaman Persetujuan..............................................................................................iii
Halaman Penetapan Kelulusan................................................................................iv
Abstrak.....................................................................................................................v
Abstrack..................................................................................................................vi
Kata Pengantar.......................................................................................................vii
Daftar Isi...............................................................................................................viii
Daftar Tabel.............................................................................................................ix
Daftar Gambar..........................................................................................................x
Daftar Lampiran......................................................................................................xi
BAB I PENDAHULUAN........................................................................................1
A.
B.
C.
D.

Latar Belakang Masalah..........................................................................1


Rumusan Masalah....................................................................................3
Tujuan Penelitian.....................................................................................3
Manfaat Penelitian...................................................................................4

BAB II TINJAUAN PUSTAKA............................................................................7


A. LandasanTeori..........................................................................................5
1. Akuntansi dan Kebijakan Akuntansi.................................................5
a. Pengertian Akuntansi...................................................................5
b. Pengertian Kebijakan Akuntansi..................................................5
2. Prinsip Akuntansi dan Pelaporan Keuangan....................................10
3. Tujuan Laporan Keuangan.................................................................6
4. Keterbatasan Laporan Keuangan.....................................................14
5. Pedoman Umum Akuntansi Koperasi................................................6
6. Komponen Laporan Keuangan Koperasi...........................................7
7. Karakteristik Kualitatif Akuntansi Koperasi ....................................9
8. Akuntansi Aset pada Koperasi.........................................................15
9. Kinerja Finansial Koperasi..............................................................29
10. Analisis Rasio Keuangan Koperasi.................................................31
11. Koperasi...........................................................................................35
a. Pengertian Koperasi...................................................................35
b. Landasan dan asas koperasi.......................................................35
c. Tujuan Koperasi.........................................................................36

d. Prinsip Koperasi.........................................................................36
B. Definisi Operasional Variabel................................................................35
1. Kebijakan Akuntansi........................................................................37
2. Kinerja Finansial..............................................................................37
C. Hasil Penelitian Sebelumnya.................................................................38
D. Kerangka Konseptual............................................................................41
BAB III METODE PENELITIAN.....................................................................44
A. Jenis dan Sumber Data .........................................................................45
B. Prosedur Pengumpulan Data.................................................................46
C. Teknik Analisis......................................................................................47
DAFTAR PUSTAKA
LAMPIRAN