DAFTAR ISI

ABSTRAKSI ............................................................................................................. i
KATA PENGANTAR ................................................................................................ ii
DAFTAR ISI .............................................................................................................. v
DAFTAR GAMBAR ................................................................................................. vii
DAFTAR TABEL ......................................................................................................
......................................................................................................................................
viii

BAB I. PENDAHULUAN
A. Latar Belakang .................................................................................. 1
B. Perumusan Masalah .......................................................................... 12
C. Tujuan Penelitian .............................................................................. 12
D. Manfaat Penelitian ............................................................................ 12
E. Metode Penelitian ............................................................................. 13
F. Sistematikan Penulisan ..................................................................... 15

BAB II. TELAAH PUSTAKA

A. Gambaran Umum Badan Usaha Koperasi ........................................ 17
B. Gambaran Umum Akuntansi Koperasi ............................................. 30
C. Proses Penyusunan Laporan Keuangan Koperasi ............................. 34
D. Penyajian Laporan Neraca ................................................................ 37
E. Penyajian Laporan Perhitungan Sisa Hasil Usaha ............................ 54
F. Penyajian Laporan Arus Kas ............................................................. 58
G. Penyajian Catatan atas Laporan Keuangan Koperasi ....................... 62
H. Penyajian Laporan Promosi Ekonomi Anggota ................................ 63

BAB III. GAMBARAN UMUM KOPERASI

A. Sejarah Singkat Koperasi .................................................................. 65
B. Struktur Organisasi Koperasi ............................................................ 67
C. Aktivitas Umum Koperasi ................................................................ 71

BAB IV. HASIL PENELITIAN DAN PEMBAHASAN

A. Penilaian dan Penyajian Neraca ........................................................ 88
B. Penilaian dan Penyajian Perhitungan Sisa Hasil Usaha .................... 96
C. Penilaian dan Penyajian Laporan Promosi Ekonomi Anggota .........
............................................................................................................
101
D. Penyajian Laporan Arus Kas .............................................................
............................................................................................................
103
E. Penyajian Catatan atas Laporan Keuangan .......................................
............................................................................................................
104
BAB V. PENUTUP
A. Kesimpulan .......................................................................................
............................................................................................................
111
B. Saran .................................................................................................
............................................................................................................
112
DAFTAR PUSTAKA
LAMPIRAN