Analisis Penerapan Akuntansi Pada Koperasi Pondok Pesantren Nurul Hidayah Kecamatan Bantan Kabupaten Bengkalis

Afrilla, Afrilla (2023) Analisis Penerapan Akuntansi Pada Koperasi Pondok Pesantren Nurul Hidayah Kecamatan Bantan Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to analyze how the suitability of the accounting application carried out by Koperasi Pondok Pesantren Nurul Hidayah with generally accepted accounting principles (PABU). The research method used is a qualitative method with data analysis techniques, namely descriptive analysis and data collection techniques in this study, namely conducting documentation and interviews. The results of this study illustrate that Koperasi Pondok Pesantren Nurul Hidayah has not carried out the accounting process correctly, where journaling has not been done, has not posted to the ledger, has not compiled a balance sheet, and has not recorded an adjusting journal paragraph for accounts that have changed at the end of the period. In addition, there are still errors in recognition between current assets and fixed assets, there are also errors in determining the economic life and calculation of depreciation expense of fixed assets. So that the application of accounting at the Nurul Hidayah trend coop is considered still not in accordance with generally accepted accounting principles (PABU).

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