Akuntabilitas Keuangan Koperasi di Indonesia dengan Permenkop Nomor 2 Tahun 2024

Abstract

This study aims to describe cooperative accounting standards based on Permenkop No. 2/2024 concerning Cooperative Accounting Policies, as well as to describe the obstacles to the implementation of cooperative accounting standards to achieve financial accountability. This study uses a descriptive qualitative approach with a literature review. The research data was collected from articles relevant to cooperative financial accountability, the latest cooperative accounting standards and the challenges of their implementation through Google, Google Scholar, and ScienceDirect. The interactive model of Miles and Huberman (1994) was used as data analysis in this study. The results of the study indicate that Permenkop No. 2/2024 sets comprehensive standards for financial reporting of all types of cooperatives in Indonesia, so that it is expected to realize the preparation of orderly, good, transparent and accountable financial reports. Changes in cooperative accounting policies face several challenges. To support the implementation of Permenkop No. 2/2024, socialization, assertiveness and monitoring and evaluation assistance from related agencies are needed.