Daftar Isi:
  • Abstract. Cooperations are an inseparable part of the struggle to build an economic system as a joint venture based on the principle of family. In carrying out its activities, cooperations play an important role in the realization of the economic system. This aims to ensure equal distribution of development outcomes, both for people who are members of cooperations and for community members in general. The cooperation business sector reflects the types of services offered by cooperation to its customers. However, the reality in the field shows that so far the managers and employees of the Cooperation in SMKN 1 Pangkep are still conducting simple records and have not reflected the actual accounting records. Because they do not understand the recording process (the cycle), but only know the final results of the business transaction. Hence, there are still many cooperations that have not held Annual Member Meetings (RAT) as an accountability of the results of their activities to members. So basically, they cannot provide a clear picture to its members that whether it is really based on the interests of members or not.