Fauzi, Azmul (2022) Analisis Penerapan Akuntansi Pada Koperasi Guru SMPN 5 Dumai. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted at the teacher cooperative of State Junior High School (SMPN) 5 Dumai. This research aims to understand the suitability of the application of accounting in smpn 5 Dumai cooperatives in Bukit Nenas Subdistrict Bukit Kapur District dumai city with generally accepted accounting principles. This research is designed with qualitative descriptive research methods. The type of data used is using primary data and secondary data. Data collection is carried out using interview techniques and documentation. Based on the results of this study shows that the basis for recording the SMPN 5 Dumai teacher cooperative used is the basis accrual. The cooperative accounting cycle only records transactions into manual diaries and creates a balance sheet. The cooperative does not present cash flow statements, equity change statements, and notes on financial statements. Based on the research, researchers concluded that the application of accounting to the SMPN 5 Dumai teacher cooperative has not been in accordance with the principles of accounting.
| Item Type: | Thesis (Other) | |||||||||
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| Uncontrolled Keywords: | cooperatives, accounting, accounting cycles, savings and loan cooperatives | |||||||||
| 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: | 22 Oct 2022 02:54 | |||||||||
| Last Modified: | 22 Oct 2022 02:54 | |||||||||
| URI: | http://repository.uir.ac.id/id/eprint/16792 |
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