Analisis Penerapan Akuntansi Pada Koperasi Cu Pancuran Hidup Kota Pekanbaru

Putri, Syifra Yolanda (2022) Analisis Penerapan Akuntansi Pada Koperasi Cu Pancuran Hidup Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Pancuran Hidup Cooperative located on Jl. Darma Bakti, Ex. Labuh Baru Barat, Kec. Payung Sekaki, Pekanbaru City, Riau. This study aims to determine the suitability of the application of accounting in the Cooperative CU Pancuran Hidup Pekanbaru City with Generally Accepted Accounting Principles (PABU). The method used in this study is a qualitative method, the types and sources of data used are primary data and secondary data. Primary data is data obtained by conducting interviews and documents related to village financial management. Secondary data is supporting data to complete research needs. Data collection techniques were interview and documentation methods. The data analysis technique used is descriptive method. The results of the research conducted at the CU Pancuran Hidup Cooperative Pekanbaru City showed that the cooperative did not make working papers, did not depreciate and did not calculate the accumulation of its fixed assets, the cooperative did not make reports of changes in equity and cash flow statements. The application of accounting carried out by the CU Pancuran Hidup Cooperative in Pekanbaru City is not in accordance with the Generally Accepted Accounting Principles (PABU).

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