Cooperative effort is directly related to business interests of members to improve the business and welfare of members. Like other business entities, cooperatives can make efforts as other business entities, such as trade, manufacturing, financial services, and financing, insurance services, transportation services, professional services, and other services. Accounting treatment arising from transactions between the cooperative relationship with its members and other transaction- spesific cooperative business entity shall be guided by PSAK No 27, while a general nature are treated with reference to the other PSAK. This situation may create a less cooperative management understand how to make proper accounting in accordance with PSAK. It is mainly experienced by medium and small cooperatives located in rural or small town
