Septia Putri Meidy, Dinda (2022) Analisis Penerapan Akuntansi Pada Koperasi Unit Simpan Pinjam Agrica Niaga SMKN 1 Pasir Penyu. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted in the employee cooperative of the Republic Indonesia (KPRI) Agrica Niaga Smkn 1 Pasir Penyu which aims to determine th suitability of accounting application with SAK ETAP. Collecting data in this study using descriptive methods. The data used by researches are primary data and secondary data. The data techniques required are interviews and documentation. The result show that in the existing accounting implementation process, KPRI Agrica Niaga SMKN 1 Pasir Penyu hopes not to record transactions in the jurnal book and not record in the ledger. KPRI Agrica Niaga SMKN 1 Pasir Penyu doesn’t present cash flow statements and notes to financial statements. Based on the result and discussion research at KPRI Agrica Niaga SMKN 1 Pasir Penyu it can be ignored that the application of accounting is not in Accounting Standards of Financial Entities without Public Accountability (SAK ETAP)

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