“Analisis Penerapan Akuntansi Pada Koperasi Petani Sawit (KOPSA) Manunggal Abadi, Desa Tapung Lestari, Kecamatan Tapung Hilir, Kabupaten Kampar”

Nugroho, Febri Adi (2021) “Analisis Penerapan Akuntansi Pada Koperasi Petani Sawit (KOPSA) Manunggal Abadi, Desa Tapung Lestari, Kecamatan Tapung Hilir, Kabupaten Kampar”. Other thesis, Universitas Islam Riau.

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Abstract

. The purpose of this study was to determine the appropriateness of the accounting application at Manunggal Abadi Cooperative of Oil Farmers (KOPSA) in Tapung Lestari Village, Tapung Hilir District, Kampar Regency with generally accepted accounting principles. The data analysis used is using the descriptive method, which is analyzing the realities encountered in the field, then connecting them with the theories that the author has obtained, so that a conclusion can be drawn which is the solution to the problem at hand. The types of data that the writer uses are primary data and secondary data. And data collection techniques are carried out by means of literature study, interviews and documentation. The results of the study show some of the shortcomings of the financial statements presented by the cooperative, namely the absence of a cash flow statement, allowance for long-term receivables that will be due and in calculating the depreciation expense is incorrect because it does not see the date of acquisition. From the description of the discussion and the results of the research conducted by the author, it can be seen that the application of accounting at the Manunggal Abadi Palm Oil Cooperative (KOPSA) is not in accordance with generally accepted accounting principles.

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