Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Revealing Social Accounting in Management Residual Business Result in Cooperatives

Authors
Lucy Sri Musmini1, *, Luh Indrayani1, I Gede Agus Pertama Yudantara1
1Department of Economics and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: sri.musmini@undiksha.ac.id
Corresponding Author
Lucy Sri Musmini
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.026How to use a DOI?
Keywords
Social Accounting; Phenomenology; Residual Business Results; Cooperatives
Abstract

This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological approach. A phenomenological approach that aims to understand the response to the existence of humans/society and experiences that are understood in interacting. Data collection was done by interview, observation, documentation, and literature review. Research data analysis of data organization, reading data, horizontalization, determining noema and noesis, intention analysis, making narratives, and reporting participant experiences. The results showed (1) that the residual business result at the Swastiastu Credit Cooperative was allocated to several elements: reserve funds, depositor services, borrowing services, management funds, employee funds, social funds, and DPDK. Funds and education funds, (2) Social accounting the Swastiastu Credit Cooperative is shown by the existence of a social fund program and a funeral fund with the premise of helping each other among cooperative members and contributing to community activities around the cooperative.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.026How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Lucy Sri Musmini
AU  - Luh Indrayani
AU  - I Gede Agus Pertama Yudantara
PY  - 2021
DA  - 2021/11/25
TI  - Revealing Social Accounting in Management Residual Business Result in Cooperatives
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 173
EP  - 180
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.026
DO  - 10.2991/aebmr.k.211124.026
ID  - Musmini2021
ER  -