The Calculation of the Remaining Results of Operations of Statements Financial and Cooperative Performance on KSP Usaha Jakarta Branch Office

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KSP Usaha Mandiri is a cooperative engaged in lending service. The purpose of this research is to know the results of the remaining results in the division of and the performance of KSP Usaha Mandiri, Jakarta Branch Office. Of the remaining result is an income earned on cooperative. The results are derived based on revenue total minus costs total and liabilities within one year of the book concerned. Data collection methods in the preparation of the final project is a method of observation, interviews, and methods library study where the method of discussion used is qualitative descriptive, the method of data without using statistical method. In the division of the remaining results there are principles of division of the remaining results of sourced from members, the remaining results are services from capital and transactions own members, the division of the remaining results operations carried out transparently, the remaining results of the proceeds paid in cash. The role of the remaining results in the statements financial is very important to know the calculation in the division of the remaining results to members. In the period 2014-2016 there has been an increase of the remaining results obtained by KSP Usaha Mandiri. There are several factors that can influence the increase of the remaining results in the cooperative in the capital which consist of principal savings and mandatory savings and participation of members.

Kata Kunci: Principles of division of time results of operations; Role of operating results


Bidang ilmu


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