Revealing Social Accounting in Management Residual Business Result in Cooperatives

Abstract

This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological approach. A phenomenological approach that aims to understand the response to the existence of humans/society and experiences that are understood in interacting. Data collection was done by interview, observation, documentation, and literature review. Research data analysis of data organization, reading data, horizontalization, determining noema and noesis, intention analysis, making narratives, and reporting participant experiences. The results showed (1) that the residual business result at the Swastiastu Credit Cooperative was allocated to several elements: reserve funds, depositor services, borrowing services, management funds, employee funds, social funds, and DPDK. Funds and education funds, (2) Social accounting the Swastiastu Credit Cooperative is shown by the existence of a social fund program and a funeral fund with the premise of helping each other among cooperative members and contributing to community activities around the cooperative.