Analisis Penerapan Akuntansi Keuangan Pada Koperasi Sejahtera Bersama Kecamatan Bukit Raya Pekanbaru

Suratman, Mohammad (2022) Analisis Penerapan Akuntansi Keuangan Pada Koperasi Sejahtera Bersama Kecamatan Bukit Raya Pekanbaru. Other thesis, Universitas Islam Riau.

Text 175310190.pdf - Submitted Version Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

This research was conducted at the Cooperative Prosperous Together Bukit Raya Pekanbaru. The purpose of this study was to determine the suitability of accounting applied to the Cooperative Prosperous Together Bukit Raya Pekanbaru in accordance with generally accepted accounting principles. This research is a qualitative research with descriptive method. The data used in this study are primary and secondary data. Meanwhile, for data collection techniques by conducting interviews and observations. The data analysis technique of this research uses descriptive methods. Based on the results of research and discussion, it shows that the Cooperative Prosperous Together has not carried out a clear accounting process. Koperasi Sejahtera Bersama has not presented bad debts, Koperasi Sejahtera Bersama has not presented depreciation on fixed assets, then Koperasi Sejahtera Bersama has not presented a statement of changes in equity, cash flow statement and notes to financial statements. The results of this study can be concluded that the accounting applied to the Cooperative Prosperous together Bukit Raya Pekanbaru is not in accordance with generally accepted accounting principles.

Actions (login required)

View Item