Dwi, Dhea Fortuna (2022) Analisis Penerapan Akuntansi Pada Koperasi Pegawai Republik Indonesia Guru-Guru Solok Selatan (KPRI-Kogussel) Kecamatan Kubung Kabupaten Solok. Other thesis, Universitas Islam Riau.
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Abstract
The research was conducted at the Cooperative of Employees of the Republic of Indonesia of South Solok Teachers (KPRI – KOGUSSEL) Kubung District, Solok Regency. The accounting process carried out at this cooperative is transferring transactions to the cash book and member saving list, making depreciation of fixed assets, compiling reports on remaining operating results and balance sheets. The purpose of this study was to determine whether the application of accounting in the Indonesia Civil Servants Cooperative of South Solok Teachers (KPRI – KOGUSSEL) was in accordance with generally accepted accounting principles. The research design used is qualitative descriptive research. Descriptive method is used to find out the things to be studied by going directly to the object of research to get the data needed. Data collection techniques are documentation techniques and direct interview with the Cooperative Employees of the Republic Indonesia Teachers of South Solok (KPRI – KOGUSSEL). Based on the resutls of the research and discussion carried out, the accounting process in the Employees of the Republic of Indonesia of South Solok Teachers (KPRI – KOGUSSEL) is not yet complete. Comoperatives do not make journals, ledgers, adjustments, trial balances, equity statements, cash flow statements, and notes to financial statements. It can be concluded that the application of accounting in the Cooperative of Employees of the Republic of Indonesia of South Solok Teachers (KPRI – KOGUSSEL) Kubung District, Solok Regency has not been in accordance with generally accepted accounting principle.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Accounting Process Cooperative of Employees of the Republic of Indonesia of South Solok Teachers (KPRI – KOGUSSEL) | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mohamad Habib Junaidi | ||||||
| Date Deposited: | 18 Aug 2022 10:03 | ||||||
| Last Modified: | 18 Aug 2022 10:03 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/13996 |
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