Analisis Penerapan Akuntansi Pada Koperasi Rumah Sakit Eka Hospital Pekanbaru

Tesalonika, Niken (2022) Analisis Penerapan Akuntansi Pada Koperasi Rumah Sakit Eka Hospital Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research to analyze the suitability of the accounting application at the Cooperative Hospital Eka Pekanbaru with generally accepted accounting principles. This study uses a descriptive-qualitative method with the object of research is the Cooperative Hospital Eka Pekanbaru, the research location is at Street Soekarno-Hatta KM 6,5 Kel. Tangkerang Barat Kec. Marpoyan Damai-Pekanbaru. The results of this study found that the basis for recording the Cooperative Hospital Eka Pekanbaru using the accrual basis, the Cooperative Hospital Eka Pekanbaru has not made journals, ledgers, trial balances, so it is not in accordance with the generally accepted accounting cycle. The Cooperatve Hospital Eka Pekanbaru has not presented a cash flow statement, a statement of changes in equity. This means that the application of accounting at the Cooperative Hospital Eka Pekanbaru is not in accordance with generally accepted accounting principles

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