Ulfa, Ulfa (2023) Analisis Penerapan Akuntansi Pada Koperasi Petani Sawit Jasa Sepakat (kps Jasa Sepakat) Desa Genduang Kecamatan Pangkalan Lesung Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Jasa Sepakat Palm Oil Farmers Cooperative, Genduang Village, Pangkalan Lesung District, Pelalawan Regency. This study aims to determine whether the application of accounting in the Jasa Sepakat Palm Oil Farmers Cooperative is in accordance with generally accepted accounting principles. In this study, the types and sources of data used were primary data and secondary data from the Jasa Sepakat Oil Palm Farmers Cooperative. The data collection techniques used in this study were interview techniques and documentation techniques which were then analyzed using descriptive methods by comparing the relevant theories with the secondary data that had been collected and then conclusions were drawn. The results of this research show that the Jasa Sepakat Palm Oil farmer Cooperative carries out daily record through daily cash. The cooperative does not journalize transactions and does not make a trial balance before adjusments. Financial reports prepared by the Jasa Sepakat Oil Palm Farmer Cooperative, namely balance sheets, profit and loss reports and notes to financial reports. The cooperative has not yet made a capital flow report and capital change report.

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