Analisis Penerapan Akuntansi Pada Koperasi Pegawai Republik Indonesia (kpri) Guru-guru Kecamatan Pangkalan Kuras Kabupaten Pelalawan

Septiani, Mimi (2023) Analisis Penerapan Akuntansi Pada Koperasi Pegawai Republik Indonesia (kpri) Guru-guru Kecamatan Pangkalan Kuras Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRAK This study was conducted at the Indonesian Personnel Cooperative (KPRI) for teachers in Pangkalan Kuras District, Pelalawan Regency, located at Jln. Cendana, Sorek Satu Village, aimed to determine the adequacy of the accounting done by the teachers of KPRI, Pangkalan Kuras District, Pelalawan Regency based on generally accepted accounting principles. The data used by researchers are primary and secondary data. The data collection methods used in this study were interviews, observation and documentation. Analytical techniques were analyzed for the data collected using a descriptive method, that is by comparing the data collected with relevant theories and being involved in a discussion on the solution of the main problems discussed and then decided. The results showed that the KPRI expert in Pangkalan Kuras District, Pelalawan Regency had not made payments on bad debts and had not submitted cash flow statements, changes to the equity statement and notes to the annual accounts. Based on the results of research on the implementation of KPRI for teachers in Pangkalan Kuras District, Pelalawan Regency, it can be concluded that the implementation of accounting is not in accordance with the generally accepted accounting principles.

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