Setiawan, Andika (2021) Analisis Penerapan Akuntansi Pada Koperasi Wanita Mekar Sari Desa Lubuk Ogong Kecamatan Bandar Seikijang Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The research aims to look at the application of accounting at Wanita Mekar cooperation in accordance with generally accepted accounting principles. Research data used are primary and secondary data. The technique of collecting data using the interview method and documentation. The data analysis method uses descriptive method, namely the research method by comparing the data collected based on theories related to problem solving with the results of this study. The results of this study first records the cost of eating and drinking into operating expenses on the profit / loss statement, twice does not have an accumulated depreciation account for fixed assets, third The cooperation also does not present an equity report as well as a cash flow statement. The results of the study indicate that the application of accounting at Mekar Sari Women's Cooperative is not in accordance with the Generally Accepted Accounting Principles.

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