Iranti, Sintia (2021) Analisis Penerapan Akuntansi Pada Koperasi Guru-guru Sekolah Dasar (kogusda) Unit Dua Rao Di Desa Sungai Manih Kecamatan Rao Kabupaten Pasaman. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at the Elementary School Teachers Cooperative (KOGUSDA) Unit Dua Rao in Sungai Manih Village, Rao District, Pasaman Regency. The purpose of this study was to determine whether the implementation of accounting in the cooperative of elementary school teachers (kogusda) unit dua rao was in accordance with generally accepted accounting principles. This research is a qualitative research using descriptive method. The descriptive method is the use of the method by collecting all the required data and then comparing the data with the relevant theory. Based on the results of the study, it was found that the basis for recording was carried out using the accrual basis. The Elementary School Teachers Cooperative (KOGUSDA) Unit Dua Rao has not yet carried out the complete accounting stages. The Elementary School Teachers Cooperative (KOGUSDA) Unit Dua Rao does not present a report on changes in capital and notes on the financial statements. After conducting the research, it can be concluded that the application of accounting in the Elementary School Teachers Cooperative (KOGUSDA) Unit Dua Rao is not in accordance with generally accepted accounting principles.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Financial Statements, Cooperatives for Elementary School Teachers,Generally Accepted Accounting Principles |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Febby Amelia |
| Date Deposited: | 17 Feb 2022 08:34 |
| Last Modified: | 17 Feb 2022 08:34 |
| URI: | http://repository.uir.ac.id/id/eprint/5903 |
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