DAFTAR ISI

ISI HALAMAN

Halaman Judul...........................................................................................................i

Halaman Prasyarat Gelar Sarjana Sains Terapan.....................................................ii

Halaman Persetujuan..............................................................................................iii

Halaman Penetapan Kelulusan................................................................................iv

Abstrak.....................................................................................................................v

Abstrack..................................................................................................................vi

Kata Pengantar.......................................................................................................vii

Daftar Isi...............................................................................................................viii

Daftar Tabel............................................................................................................ix

Daftar Gambar..........................................................................................................x

Daftar Lampiran......................................................................................................xi

BAB I PENDAHULUAN........................................................................................1

A. Latar Belakang Masalah..........................................................................1

B. Rumusan Masalah....................................................................................3

C. Tujuan Penelitian.....................................................................................3

D. Manfaat Penelitian...................................................................................4

BAB II TINJAUAN PUSTAKA............................................................................7

A. LandasanTeori.........................................................................................5

1. Akuntansi dan Kebijakan Akuntansi.................................................5

a. Pengertian Akuntansi...................................................................5

b. Pengertian Kebijakan Akuntansi.................................................5

2. Prinsip Akuntansi dan Pelaporan Keuangan...................................10

3. Tujuan Laporan Keuangan................................................................6

4. Keterbatasan Laporan Keuangan.....................................................14

5. Pedoman Umum Akuntansi Koperasi...............................................6

6. Komponen Laporan Keuangan Koperasi...........................................7

7. Karakteristik Kualitatif Akuntansi Koperasi ....................................9

8. Akuntansi Aset pada Koperasi.........................................................15

9. Kinerja Finansial Koperasi..............................................................29

10. Analisis Rasio Keuangan Koperasi.................................................31

11. Koperasi...........................................................................................35

a. Pengertian Koperasi...................................................................35

b. Landasan dan asas koperasi.......................................................35

c. Tujuan Koperasi.........................................................................36

d. Prinsip Koperasi.........................................................................36

B. Definisi Operasional Variabel...............................................................35

1. Kebijakan Akuntansi.......................................................................37

2. Kinerja Finansial..............................................................................37

C. Hasil Penelitian Sebelumnya.................................................................38

D. Kerangka Konseptual............................................................................41

BAB III METODE PENELITIAN.....................................................................44

A. Jenis dan Sumber Data .........................................................................45

B. Prosedur Pengumpulan Data.................................................................46

C. Teknik Analisis......................................................................................47

DAFTAR PUSTAKA

LAMPIRAN