Salsabila, Safarina Ila (2023) Analisis Penerapan Akuntansi Pada Koperasi Danau Balai Lestari Desa Koto Baru Kecamatan Singingi Hilir Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

Baru Village, Singingi Hilir District, Kuantan Singingi Regency. The purpose of this study was to determine whether the application of accounting at the Koperasi Tani Karya Bersama in Talang Jerinjing Village, Rengat Barat District, Indragiri Hulu Regency was in accordance with generally accepted accounting principles. Primary data is data that is obtained or collected directly from the cooperative without any connection to other parties, while secondary data is data that is complementary to the primary data. Data collection techniques were performed through interviews and documentation. Data analysis technique is descriptive analysis. The results of this study indicate that the company uses an accrual-based recording basis, but the company has not fully implemented it. Koperasi Danau Balai Lestari does not separate journals, does not make general ledgers and trial balance, and the cooperative does not provide allowance for dubtful accounts. The cooperative does not make statement of changes in equality and statement of cash flow. In the notes to the financial statement, the cooperative did not disclose the purpose of the reserve fund, member fund, administrator, employe, education, work area development, and social. The application of accounting in the Danau Balai Lestari Cooperative in Koto Baru Village, Singingi Hilir District, Kuantan Singingi Regency has not been in accordance with Generally Accepted Accounting Principles.

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