PENINGKATAN PEMAHAMAN TATA KELOLA KOPERASI, PELAPORAN KEUANGAN DAN PERPAJAKAN KOPERASI BAGI PENGURUS KOPERASI SE-JAWA BARAT

Abstract

Cooperative is an economic organization owned, operated by one-person for the sake of mutual interests with the principle of the people's economic movement based on the principle of kinship. The number of cooperatives recorded in the province of West Java in 2017 as many as 25,933 cooperatives and claimed legal entities, Cooperatives are still active about 15.633, in July 2017 a total of 4,643 cooperatives in West Java will certainly be dissolved. Various causes of cooperatives are difficult to develop / not active, one of which is poor governance, there are still many cooperative managers who do not understand the making of financial statements of cooperatives and aspects of taxation. The purpose of this activity is expected all the board is able to perform good and proper cooperative governance, also able to make financial statements and understand, calculate and report tax for cooperatives. The methodology of this activity is 2: Phase 1: Observation / Interview and Phase 2: Seminar and Workshop. The number of seminar and workshop participants are 150 participants / cooperative board of West Java. The results of these activities provide a positive response to the holding and for the board of cooperatives gain new insights and knowledge and motivated to improve good and proper cooperative governance, also encouraged to make a good financial report in accordance with applicable standards and can create tax reports for cooperatives in accordance with applicable regulations.