Analisis Penerapan Akuntansi Pada Koperasi Sawit (kopsa) Talang Sukajadi Desa Talang Sukamaju Kecamatan Rakitk Kulim Kabupaten Indragiri Hulu

Erhas, Reza Relanda (2021) Analisis Penerapan Akuntansi Pada Koperasi Sawit (kopsa) Talang Sukajadi Desa Talang Sukamaju Kecamatan Rakitk Kulim Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

Preview

Text REZA RELANDA ERHAS.pdf Download (2MB) | Preview

Abstract

This research was conducted at the Talang Sukajadi Palm Oil Cooperative, Talang Sukamaju Village, Rakit Kulim District, Indragiri Hulu Regency, which aims to determine the suitability of accounting implementation in the sukajadi talang palm oil cooperative with generally accepted accounting principles. In this study, the authors found several problems, namely the sukajadi palm oil cooperative did not allow for uncollectible accounts. In addition, the Talang Sukajadi palm oil cooperative does not present fixed assets in accordance with generally accepted accounting principles. Then the Talang Sukajadi palm oil cooperative in recording long-term obligations of the cooperative has not made a reclassification journal for maturing long-term obligations and the Talang Sukajadi cooperative does not separate expenses based on the criteria between operating expenses and cooperative expenses. The data used in this study are primary data and secondary data. While the data collection techniques used interview methods and documentation techniques. Then the data analysis technique used descriptive methods. Based on the results of this study indicate that the application of accounting carried out by the Talang Sukajadi Cooperative, Talang Sukamaju Village, Rakit Kulim District, Indragiri Hulu Regency in the application of accounting has not been implemented as a whole and is not fully in accordance with generally accepted accounting principles.

Actions (login required)

View Item