KONSEP DAN APLIKASI PENCATATAN TRANSAKSI PENJUALAN DAN PENERIMAAN KAS AKUNTANSI BERBASIS KOMPUTERISASI BAGI PENGURUS KOPERASI INKOP KARTIKA

Marieta Ariani, Abubakar Arif, Rakendro Wijayanto, Tyas Pambudi Raharjo

Abstract


In line with the importance of computer applications in accounting records, Inkop Kartika cooperatives as the main cooperative conducting an examination of the report of the central cooperative conducting savings and loan transactions activities require an understanding of accounting for sales and revenue transactions through certain software applications. The debriefing of participants, especially the management of cooperative members, must be carried out in order to have a good mastery of the concepts and practices of this computer-based accounting information system, particularly in sales and cash receipts using Zahir accounting software.

Community Service Activities (PKM) are carried out by several lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with Inkop Kartika for 2 (two) days at Campus A of FEB Trisakti University, on 19-20 August 2019, with a total of 26 participants. Activities in the form of lectures and training. The results and findings of this training activity are known that this activity is very helpful for the managers of Kartika InKop in recording accounting transactions, especially sales and cash receipts using Zahir software


Keywords


Community service activities, cash sales and receipts transactions, accounting software

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References


Ikatan Akuntans Indonesia, 2017, Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) 2017

Permen KUKM Nomor 12 tahun 2015 tentang Akuntansi Koperasi Sektor Riil

Permen KUKM Nomor 13 tahun 2015 tentang Akuntansi Koperasi Simpan Pinjam

UU No.25/1992 Tentang Koperasi

Zahir Indonesia, Modul Zahir Accounting Versi 5.1




DOI: http://dx.doi.org/10.25105/ijecd.v1i1.7285

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