Ningsih, Desi Winda Nafia (2023) Analisis Penerapan Akuntansi Pada Koperasi Perkebunan Soko Jati Kecamatan Pangean Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

The aim of this research is to determine the suitability of the application of accounting at the Soko Jati Plantation Cooperative, Pangean District, Kuantan Singingi Regency with generally accepted accounting principles. The method used in this research is a qualitative approach, where the focus is on description. The results of research on the Soko Jati Plantation Cooperative, Pangean District, Kuantan Singingi Regency, namely a cooperative that operates in plantations and savings and loan businesses, in this case shows several shortcomings in the cooperative, namely that the cooperative does not present a ledger and balance sheet, the cooperative also does not make a list of fixed assets. , the list of fixed assets of the cooperative is combined with a comparative balance sheet, the cooperative also does not make depreciation on the building, the cooperative does not make provisions for bad debts, the cooperative does not make a relaxation journal for long-term debt that will mature and the cooperative does not present reports of changes in equity and cash flow reports. should be reported at the end of each accounting period. And cooperatives also do not provide notes on financial reports. From the description above, it can be concluded that the application of accounting in the Soko Jati Plantation Cooperative, Pangean District, Kuantan Singingi Regency is not in accordance with generally accepted accounting principles.

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