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Audit Manajemen Fungsi Keuangan Koperasi

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Oleh Dr. H. Tuhardjo, S.E., M.Si, Ak.   
Audit Manajemen Fungsi Keuangan Koperasi

Abstract: Management audit is a management system evaluation to examine whether management system operates properly (efficient, effective, and economical). The presence oj extended financial auditing standard developed by Indonesian Institute ojAccountant (IAI) in cooperation with cooperative ministry, is supposed to be a good momentum to initiate the implementation oj management audit in cooperative firms. This measure is needed as part ofJostering efficiency and effectiveness in cooperative firms.
Keywords: management audit, corporate efficiency

Artikel di atas dimuat dalam Jurnal Ekonomi Bisnis (Ekobis, http://journal.um.ac.id/index.php/ekobis/), ISSN: 0853-7283, Tahun 9, Nomor 2, Agustus 2004, Penerbit: Fakultas Ekonomi Universitas Negeri Malang, halaman: 315-334, Terakreditasi Dikti Nomor 34/DIKTI/Kep.2003

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