Analisis Penerapan Akuntansi Pada Kopsa Jaya Bersama Desa Beligan Kecamatan Seberida Kabupaten Indragiri Hulu

Laila, Nelva (2020) Analisis Penerapan Akuntansi Pada Kopsa Jaya Bersama Desa Beligan Kecamatan Seberida Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

Koperasi Sawit (Kopsa) Jaya together is a primary cooperative which was established with the aim of meeting the needs of members in particular and society in general. This cooperative is engaged in a savings and loan business unit and a transportation business unit. In this study the authors collected data in the form of primary data and secondary data. While the data collection techniques used interview methods and documentation techniques as well as data analysis which was carried out descriptively. The purpose of this study is to determine the suitability of accounting implementation at Kopsa Jaya Together with generally accepted accounting principles. Based on the results of research and discussion, Kopsa Jaya Bersama does not allow for uncollectible accounts. In addition, the cooperative does not separate service income and business income. Then the cooperative does not present fixed assets in accordance with generally accepted accounting principles. So it can be concluded that the accounting application applied by Kopsa Jaya with Beligan Village, Seberida District, Indragiri Hulu Regency is not in accordance with generally accepted accounting principles.

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