Nalisis Penerapan Akuntansi Pada Koperasi Upaya Bersama Kelurahan Sidomulyo Barat Kecamatan Tampan

Zurma, Rizka Berlianti (2022) Nalisis Penerapan Akuntansi Pada Koperasi Upaya Bersama Kelurahan Sidomulyo Barat Kecamatan Tampan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Upaya Bersama Cooperative, Sidomulyo Barat Village, Tampan District with the aim of knowing the suitability of the accounting implementation in the Upaya Bersama Cooperative with generally accepted accounting principles. This study applies qualitative research using descriptive methods. This research will collect, describe, analyze, compare and compare the financial reporting of the Upaya Bersama Cooperative in Pekanbaru City in accordance with the applicable SAK ETAP. The data that has been collected in this study include primary data and secondary data. Meanwhile, for data collection by conducting direct interviews and documentation. Based on the results of the research and discussion that has been carried out, there are several problems that arise in this study, including, cooperatives do not journalize transactions, do not make balances before adjustments, adjusting journals, work sheets, closing journals, and balances after closing. In addition, cooperatives do not report bad debts, do not report reports and the financial statements presented in cooperatives are not complete. After doing the research, it can be concluded that the accounting implementation carried out by the Upaya Bersama Cooperative is not in accordance with generally accepted accounting principles.

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