ANALISIS PEMBAGIAN SISA HASIL USAHA BAGI ANGGOTA KOPERASI KARYAWAN HOTEL MARGA JAYA DI SAMARINDA, TAHUN 2007-2011

Abdul Rahim

Abstract


 The purposes of this research is to analyze the division of Business Revenue Residu (BRR) of the Cooperative for Hotel Marga Jaya employee in Samarinda for year 2007-2011 which utilized the calculation techniques of Sitio and Tamba based on the members activities, which is from saving either from primary saving or obligatory saving, loan, and purchase of things.


Keywords


Business Revenue Residu, Cooperative

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References


Hendrojogi. 2010, Koperasi Asas-asas, Teori, dan Praktik. PT Raja Grafindo Persada, Jakarta.

Jumingan. 2006, Analisis Laporan Keuangan. Cetakan Pertama, PT Bumi Aksara, Jakarta.




DOI: https://doi.org/10.31293/ekm.v1i1.65

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