Analisis Penerapan Akuntansi Pada Koperasi SMK Negeri 1 Rengat

Anggelina, Finna Dhea (2022) Analisis Penerapan Akuntansi Pada Koperasi SMK Negeri 1 Rengat. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Cooperative of SMK Negeri 1 Rengat. The purpose of this research is to find out whether the accounting applied by SMK Negeri 1 Rengat is appropriate or not in accordance with generally accepted accounting principles. The research data used are primary and secondary date. While the data analysis used in this study using descriptive methods. Data collection techniques through direct interviews and documentation. The results of the research that have been carried out show that in the accounting implementation process carried out by the SMK Negeri 1 Rengat Cooperative, several shortcomings were found in the presentation of financial statements, some of which were minus cash balances, not recording into the ledger, cooperatives not presenting cash flow reports, cooperatives not present a statement of changes in equity and cooperatives do not present notes to the financial statements. The conclusion from the results of this study is that the application of accounting at the Cooperative of SMK Negeri 1 Rengat is not in accordance with generally accepted accounting principles.

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