Analisis Penerapan Akuntansi Pada Koperasi Serba Usaha (KSU) Mitra Petani Desa Hangtuah Kecamatan Perhentian Raja

Dewi, Zulhanif Syafrina (2022) Analisis Penerapan Akuntansi Pada Koperasi Serba Usaha (KSU) Mitra Petani Desa Hangtuah Kecamatan Perhentian Raja. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Multipurpose Cooperative (KSU) Mitra Petani located in Hangtuah Village, Perhentian Raja District. The purpose of this study was to determine whether the application of accounting in the Multipurpose Cooperative (KSU) Mitra Petani was in accordance with generally accepted accounting principles. The research design used in this research is descriptive qualitative and the data used are primary data and secondary data. The data collection technique is using interviews and direct documentation with the Mutipurpose Cooperative (KSU) Mitra Petani. Analysis of the data in this study is to use a descriptive method, namely the data collected will be linked to the relevant theory in accordance with the existing problems and then a conclusion will be drawn. Based on the results of research that has been done that the accounting process in the Multipurpose Cooperative (KSU) Mitra Petani has not provided complete information. The cooperative has not made journals, general ledgers, cash flow statements and statements of changes in equity. In addition, the financial statements of Multipurpose Cooperative (KSU) Mitra Petani also contain items that have not been disclosed. These items include, among others, allowance for bad debts, adjustments to equipment. It can be concluded that the application of accounting at the Multipurpose Cooperative (KSU) Mitra Petani in Hangtuah Village, Perhentian Raja District is not in accordance with generally accepted accounting principles.

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