Akuntabilitas Dalam Pengelolaan Keuangan Koperasi Perguruan Tinggi (KPT) Mahasiswa

Abstract

Accountability of financial management in micro, small and medium businesses must be carried out to see the extent to which the implementation of the accountability guidelines of the National Committee on Governance (KNKG) in institutions that use financial statements. This research was conducted on 4 student KPT (Student Cooperation) with qualitative descriptive methods through interviews to obtain primary data, while the profile and company reports were used as secondary data. The results showed that most of the KOPMA units had implemented accountability and each business unit had diversity in preparing financial statements.