LAUSR

The research carries out the examintaion of the influence of cooperative management perceptions based on the understanding of financial statements towards the punctuality in conducting the Annual Members Meeting in Tangerang’s area. This research was conducted to several cooperatives in the area of Tangerang city. In this research were fourty-nine people involved. The research was carried out by using survey data collection. The survey itself was conducted through delivering questionnaires, conducting direct interview, and reviewing literatures. There are several results show at the end of the research. The first result shows that the Perceptions of Cooperative Management has a positive and significant effect on Understanding of the Financial Statements. The second, the Understanding of Financial Statements also has a positive and significant effect towards the Timely Implementation of the Annual Members Meeting. The number of samples in this research is categorized as the small sample, which benefits as the reference for the further studies to conduct the study at the same field with the greater number of sample. There are two suggestions may be beneficial after obtaining the results of the research conducted. The first, for the state government of Tangerang city, especially to the Service Cooperatives for Small and Medium Enterprises in the area of Tangerang city, it would be better to conduct kind of socialication and several accounting training in relation to SAK ETAP based accounting training to all of the cooperatives which exist in the area of Tangerang city.