FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PENERAPAN AKUNTANSI PADA KOPERASI WANITA DI KECAMATAN KOTA PAMEKASAN KABUPATEN PAMEKASAN
DOI:
https://doi.org/10.32812/jibeka.v10i2.73Keywords:
Educational Leadership, Leadership Experience, Knowledge of Accounting, Opt- In Program Development and Implementation of Quality AccountingAbstract
This study aims to determine the effect of educational leadership, leadership experience, knowledge of accounting leadership, and participation in training programs on the quality of the application of accounting. Women's cooperatives show the development of good performance, most of the women's cooperative of sufficient quality even though the number of members, business volume and operating results (SHU) is not so great. The population in this study are all leaders of women's cooperatives in the district Pamekasan City. Based on the method of sampling area obtained samples of 14 women's cooperatives that have implemented the accounting records. Analysis of data using multiple linear regression.
The results showed that of the four independent variables there are two variables are positive and significant impact on the quality of the application of accounting. Knowledge of accounting and the formation of the Department of Cooperatives and SMEs Pamekasan can assist business development of women's cooperatives.
References
2.Gozali, Imam. 2005, Analisis Multivarkatdengan Program SPSS, Jilid 1. BPFE, Semarang.
3.Hapsari, Pratidina Ayu. 2010. Faktor-faktor yang Berpengaruh terhadap Kualitas Penerapan Akuntansi pada Sentara Usaha Kecil dan Menengah (UKM)di Kabupaten Blitar. Universitas Jember, Jember.
4.Indriantoro, Nur dan Bambang Supomo. 1999. Metodologi Penelitian Bisnis. BPFE, Yogyakarta.
5.Karyawati, Golrida.2008. Akuntansi Usaha Kecil Untuk Berkembang. Murai Kencana, Jakarta.
6.Kustono, Alwan Sri. 2005. Metode Building Block 3X2 Jam Menguasai AkuntansiUntuk Pribadi, Keluarga, Pedagang, Jasa dan Industri. Java Pustaka, Surabaya.
7.Pedoman Penyusun Karya Ilmiah Yang Berupa Skripsi. 2008. Fakultas Ekonomi Universitas Madura, Pamekasan.
8.Rival, Veithzal dan Deddy Mulyadi. 2003. Kepemimpinan dan Perilaku Organisasi. PT RajaGrafindo Persada, Jakarta.
9.Sugiyono, 2008.Metode penelitian Kuantitatif dan kualitatif. Cetakan Keempat. Alfabeta, Bandung.
10.Sumarso, Sony. 2003. Manajemen Koprasi Teori dan Praktek.Graha Ilmu, Yogyakarta.
11.Supardi. 1993. Metode Penelitian Bisnis. Penerbit fakultas Ekonomi Universitas Islam, Yogyakarta.
12.Sutisna. 2004. Faktor-faktor yang Mempengaruhi Kualitas Penerapan Akuntansi pada Perusahaan Kecil Mandiri di Kodya dan Kabupaten Bandung dan Hubungannya dengan Aksesibilitas Permodalan. Jurnal Bisnis dan Manajemen vol. IV No. 4.
13.Undang-Undang Koperasi dan Usaha Kecil Menengah. 2008. UU No. 20 Tahun 2008. Kementrian Negara Koperasi dan Usaha Kecil dan Menengah RI; Jakarta.
14.Yarnest, 2004, Panduan Aplikasi Statistic dengan Menggunakan SPSS Versi 11.0, Buku 1. Dioma. Malang.
Downloads
Published
How to Cite
Issue
Section
License
Jurnal Ilmiah Bisnis dan Ekonomi Asia is Open Access which means makes all of the content of the article in this journal available for free to the public. Any part of the manuscripts in this journal can be downloaded, shared, mixed, reused, and processed by the public. However, they should acknowledge the author and share with the same license selected by the journal manager.
