Salman, Kautsar Riza and Shonhadji, Nanang and Djunaedi, Arif Z. and Murni, Nur Suci I Mei and Kurniawati, Sri Lestari and Hafidz, Mohammad Al and Kholid, Ikhwan and Suparno, Suparno (2023) Pengembangan Sistem Informasi Akuntansi Koperasi (SIKOP) Berbasis SAK ETAP dan Permen KUKM di Koperasi “KRASAN” Surabaya. Jurnal Terapan Abdimas, 8 (2). pp. 228-237. ISSN 2502-2806
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Abstract
The KPRI Krasan Cooperative was established 40 years ago and has experienced growth in terms of the number of members and the savings it manages. Based on the results of observations and discussion forums with cooperative management, information was obtained that the bookkeeping carried out by cooperatives was still manual and part of it used the Microsoft Excel program. One of the weaknesses of the current system is the emergence of difficulties in tracing data between cash accounts and bank accounts. This community service activity aims to develop a good administrative system and cooperative accounting information system (SIKOP) software that is tailored to the needs of partners. The implementation method that is carried out includes the focus group discussion stage with partners, the system development stage and the assistance stage in operating the system. The results obtained in community service activities in the form of cooperative accounting information system software (SIKOP) consist of input, process and output. The cooperative accounting information system was developed with reference to two main references, namely Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) and Regulations of the Minister of Cooperatives and Small and Medium Enterprises (Permen KUKM). In addition, the results of community service activities also provide assistance to partners starting from input transactions to producing financial reports. The resulting output is a complete cooperative financial report consisting of a statement of financial position, a statement of profit and loss and other comprehensive income, a statement of changes in equity, a statement of cash flows, and notes to financial statements.
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | KAUTSAR RIZA SALMAN |
| Date Deposited: | 20 Nov 2023 01:25 |
| Last Modified: | 20 Nov 2023 01:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11630 |
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