Analisis Penerapan Akuntansi Pada Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard Di Tanjung Balai Karimun

Syafitri Tarman, Detty (2022) Analisis Penerapan Akuntansi Pada Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard Di Tanjung Balai Karimun. Other thesis, Universitas Islam Riau.

Text 175310926.pdf - Submitted Version Restricted to Repository staff only Download (5MB) | Request a copy

Abstract

The reserach was conducted at the Koperasi Karyawan Prima PT Karimun Sembawang Shipyard. This study aims to assess the suitability of the accounting implementation at the Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard with the general accounting. Primary data and secondary data are the types and sources of data used in this study. Primary data is data obtained by interviewing the secretary and treasurer Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard. While secondary data is collecting data and documents as well aa cooperative archives in the form 2018-2019, financial reports, organizational structure, vision and mission, and so on. Based on the results of the study, it was found that basis for recording was carried out using an accrual basis. Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard has not carried out the complete stages. Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard only presents a balance and income statement. Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard does not present reports of change in capital, cash flow reports, and notes to financial reports. From the results of the studies, the researcher concludes that the application of accounting at Koperasi Karyawan Prima PT. Karimun Sembawang Shipyard is not in accordance with general accounting principles.

Actions (login required)

View Item