Analisis Penerapan Akuntansi Pada Koperasi Produsen Sawit Makmur Abdi Sejahtera (KOPSA MAS) Desa Tanah Tinggi Kecamatan Tapung Hilir Kabupaten Kampar

Fatonah, Fatjri Ati (2022) Analisis Penerapan Akuntansi Pada Koperasi Produsen Sawit Makmur Abdi Sejahtera (KOPSA MAS) Desa Tanah Tinggi Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Makmur Abdi Sejahtera Palm Oil Producers Cooperative (KOPSA MAS) Tanah Tinggi Village, Tapung Hilir District, Kampar Regency. The purpose of this study was to determine whether the presentation of the cooperative's financial statements was in accordance with generally accepted accounting principles. The data used in this research are primary data and secondary data. Primary data is data obtained from management regarding business activities, history of cooperative development, policies in operational, business and financial activities. Secondary data is data obtained by collecting data that has been compiled by cooperative management in a ready-made form, namely in the form of cooperative financial statements. This analysis uses a descriptive method. While the data collection technique is done by interview and documentation techniques. The results obtained from research on the Makmur Abdi Sejahtera Oil Palm Producers Cooperative (KOPSA MAS) show that the Cooperative does not maintain a general ledger and trial balance. Cooperatives do not make allowances for bad debts, Cooperatives do not make reclassification journals for long-term debt that will be due, Cooperatives do not make cash flow statements. The application of accounting at the Makmur Abdi Sejahtera Palm Oil Producers Cooperative (KOPSA MAS) Tanah Tinggi Village, Tapung Hilir District, Kampar Regency has not been in accordance with generally accepted accounting principles (PABU).

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