Syafitri, Chelsea (2023) Penerapan Akuntansi Pada Koperasi Kartika Belibis Cakti Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Kartika Belibis Cooperative Cakti Pekanbaru. This research aims to find out how the accounting welfare of the Kartika Belibis Cakti Pekanbaru cooperative relates to generally accepted accounting principles. This study uses qualitative research methods, namely research that is descriptive and uses analysis. The types and resources used in this research are primary data in the form of cooperative accounting policies obtained from cooperative employees in the finance department, and secondary data in the form of history and vision and mission of cooperative, organizational structure and financial reports of cooperative. The data collection technique that will be used in this research is to conducting interviews with cooperative employees in the finance and documentation section. The research result of the Kartika Belibis Cakti Pekanbaru Cooperative have not implemented Generally Accepted Accounting principles and this cooperatif does not keep ledger, journals, and this cooperative does not record cash flow reports and notes to financial reports.

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