IMPLIKASI KONSERVATISME AKUNTANSI TERHADAP SISA HASIL USAHA KOPERASI SIMPAN PINJAM MELALUI PRINSIP MUQABALAH PADA KSP NASIONAL KABUPATEN PINRANG
DOI:
https://doi.org/10.24252/jiap.v2i1.2995Abstract
Penelitian ini membahas tentang implikasi konservatisme
akuntansi terhadap sisa hasil usaha koperasi simpan pinjam melalui
prinsip muqabalah pada KSP Nasional Kabupaten Pinrang. Metode
yang digunakan dalam penelitian ini adalah metode pendekatan
kualitatif.
Hasil penelitian ini menunjukkan bahwa konservatisme
akuntansi akan berdampak pada pelaporan SHU KSP Nasional
Kabupaten Pinrang. Dimana pengakuan yang lebih pada biaya serta
adanya sikap kehati-hatian terhadap risiko dimasa mendatang, akan
mengakibatkan bertambahnya jumlah cadangan umum untuk
menutupi kerugian yang dibebankan kepada koperasi.
Kata Kunci: Konservatisme akuntansi, SHU, dan prinsip muqabalah
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
