Analisis Penerapan Akuntansi Pada Koperasi SMK Negeri 1 Karimun

Oktalia, Arezky (2022) Analisis Penerapan Akuntansi Pada Koperasi SMK Negeri 1 Karimun. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the State Vocational High School Cooperative 1 Karimun to find out whether the application of accounting in the State Vocational High School Cooperative 1 Karimun was following the generally grateful accounting principles. The research data used are primary. While the data collection techniques used are in-person interviews and documentation. This study found some deficiencies in the preparation of financial statements, some of the shortcomings were that cooperatives did not shrink on one of the fixed assets, cooperatives did not make allowances for uncollected receivables, cooperatives did not make inventory lists, and cooperatives did not explain about reserve funds in records on financial statements. After conducting research it can be concluded that the application of accounting at the State Vocational High School Cooperative 1 Karimun has not been following the generally grateful accounting principles.

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