IMPLIKASI KONSERVATISME AKUNTANSI TERHADAP SISA HASIL USAHA KOPERASI SIMPAN PINJAM MELALUI PRINSIP MUQABALAH PADA KSP NASIONAL KABUPATEN PINRANG
Abstrak
Penelitian ini membahas tentang implikasi konservatisme
akuntansi terhadap sisa hasil usaha koperasi simpan pinjam melalui
prinsip muqabalah pada KSP Nasional Kabupaten Pinrang. Metode
yang digunakan dalam penelitian ini adalah metode pendekatan
kualitatif.
Hasil penelitian ini menunjukkan bahwa konservatisme
akuntansi akan berdampak pada pelaporan SHU KSP Nasional
Kabupaten Pinrang. Dimana pengakuan yang lebih pada biaya serta
adanya sikap kehati-hatian terhadap risiko dimasa mendatang, akan
mengakibatkan bertambahnya jumlah cadangan umum untuk
menutupi kerugian yang dibebankan kepada koperasi.
Kata Kunci: Konservatisme akuntansi, SHU, dan prinsip muqabalah
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