Accounting Cooperative System of Business Vocational High School in Jakarta

Sri Zulaihati, Santi Susanti

Abstract


This research seeks to help the business continuity of the school cooperative, to solve the problem of cooperative sustainability as a learning center for students to improve the quality of education and relevance to the business world, access, efficiency and relevance of education to make higher competence of students in the senior high school level. Researchers see that school cooperatives have not been well managed because management resources do not maximize their potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas the opportunity in order to maximize the cooperative's economic potential to improve the welfare of students is very wide open. School cooperatives also serve as laboratories for students to implement a dual system education is not optimal in its implementation, the involvement of students only to maintain the store, not to the stage of implementation of good management. This paper will explain how school cooperatives management in business vocational high school in Jakarta with qualitative research method

Keywords


accounting system; cooperatives business; vocational high school

Full Text:

PDF

References


Alwert, K.; Bornemann, M.; Will, M. (2008) Wissensbilanz – Made in Germany. Leitfaden 2.0 zur Erstellung einer Wissensbilanz, Guideline Published by the Federal Ministry for Economics and Technology, Berlin,

Alwert, K.; Vorsatz, N. (2005) „Intellektuelles Kapital in deutschen Unternehmen – aktuelle Studie des Fraunhofer IPK”, Wissensbilanzen. Intellektuelles Kapital erfolgreich nutzen und entwickeln, Berlin, Springer, pp. 323 – 335.

Becker, G. S. (1964) Human Capital; Chicago, University of Cicago Press.

Botosan, C. A.; Plumlee, M. A. (2000) "Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital", [online]

Dekopin. 2006. Program Aksi Dekopin. Jakarta.

Del Bello, A. (2003) “Credit Rating and Intangible Assets: Some Observations on Current Practices”, [online] http://www.euintangibles.net/library/localfiles/WP4/4.7DelBello2003.pdf

Edvinsson, L.; Malone, M. (1997) Intellectual Capital; New York, Harper Business.

European Commission (2008) InCaS: Intellectual Capital Statement – Made in Europe. European ICS Guideline, [online] www.incas-europe.org

European Foundation for Quality Management EFQM (2003) “EFQM Excellence Model”; [online] http://www.efqm.org/Default.aspx?tabid=35.

Financial Accounting Standards Board (2001) FAS 142 “Goodwill and Other Intangible Assets”, FAS 141: “Business Combinations”, Norwalk, Connecticut, [online] http://www.fasb.org/pdf/fas142.pdf, http://www.fasb.org/pdf/fas141.pdf.

Fitz-enz, J. (1984) How to measure human resources management; New York, McGraw-Hill.

Flamholtz, E. (1974) Human Resource Accounting; Encino, Dickenson.

Gilead, Tal (2009) yang berjudul Human Capital, Education and the Promotion of Social Cooperation: A Philosophical Critique

http://ajidedim.wordpress.com/2008/01/20/mengembangkan-konsep-bisnis-koperasi-digali-dari-realitas-masyarakat-indonesia/

http://ayucintyavirayasti.blogspot.com/2011/11/mengapa-koperasi-di-indonesia-sulit.html

http://dwiermayanti.wordpress.com/2011/05/31/akuntansi-sumber-daya-manusia/

http://id.shvoong.com/business-management/accounting/2167118-akuntansi-sumber-daya-manusia/

http://papers.ssrn.com/sol3/papers.cfm?abstractid=224385#PaperDownload.

Ismangil, W. Priono. 2006. Menumbuhkan Kewirausahaan Koperasi Melalui Pengembangan Unit Usaha yang Fleksibel dan Independen. Infokop. 29-XXII. Hal 72-76.

Jauhari, Hasan. 2006. Mewujudkan 70.000 Koperasi Berkualitas. Infokop. No 28-XXII. Hal.1-9.

Mertins, K.; Alwert, K.; Will, M. (2006) “Measuring Intellectual Capital in European SME”, Proceedings of I-KNOW '06, 6th International Conference on Knowledge Management, published by Tochtermann, K.; Maurer, H., Graz, Austria, pp 21-25.

Mertins, K.; Wang, W.-H.; Will, M. (2007) “How to ensure the quality and credibility of Intellectual Capital Statements”, Proceedings of the 8th European Conference on Knowledge Management, Barcelona, Spain.

Mertins, K.; Will, M. (2008) “Strategic Relevance of Intellectual Capital in European SMEs and Sectoral Differences. InCaS: Intellectual Capital Statement – Made in Europe”, Proceedings of the 8th European Conference on Knowledge Management, Barcelona, Spain.

Mertins, Kai, et.al. (2008) Intellectual Capital Statement. Measuring Intellectual Capital in European Small- and Medium sized Enterprises, IPK, Berlin, Germany.

Mørck, F., Hall, M. and Vali, E. (2003) Banking and Venture Capital Metrics”, [online]

Sularso. 2006. Membangun Koperasi Berkualitas: Pendekatan Substansial. Infokop Nomor 28-XXII. Hal 10-18.

Suwandi, Ima. 1982. “Seluk Liku Koperasi Madrasah dan Koperasi Pondok

UU. No. 17 Tahun 2012 tentang perkoperasian

www.bps.go.id




DOI: https://doi.org/10.33258/birci.v1i4.120

Article Metrics

Abstract view : 279 times
PDF - 217 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.