Dwiyatmoko Pujiwidodo, Slamet Heri Winarno, Sri Herjunawati


In the development of a country, especially countries - countries that are still in developing stage, the
role of cooperatives is very important, especially in running and improving the economy for small and
medium enterprises. This is because the cooperative effort is directly related to the business interests of
members to improve the business and welfare of members. The accounting treatment arising from
transactions between the cooperative relationship with its members and other transaction specific to the
cooperative enterprise refers to the Statement of Financial Accounting Standards No. 27, while a general
nature are treated with reference to other GAAP. This situation may create a less cooperative management
understand how to make proper financial reports in accordance with GAAP. This is mainly experienced by
medium and small cooperatives located in rural and small town. Scientific writing is expected to give an idea
of the importance of the accounting treatment for cooperatives in accordance with GAAP applicable in the
State of Indonesia. The research method used, namely : Study of literature and Observations. Results of
analysis of scientific literature that this is very important for a cooperative in Indonesia in the accounting
treatment to follow the applicable SFAS No. 27

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