Analisis Penerapan Akuntansi Pada Swamitra Kkmm (Koperasi Kampar Mitra Mandiri)Ulul Albab Kampar

Aulia, Yolla (2018) Analisis Penerapan Akuntansi Pada Swamitra Kkmm (Koperasi Kampar Mitra Mandiri)Ulul Albab Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to obtain clear and complete information regarding the application of Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) to Swamitra KKMM Ulul Albab Kampar and to know the application of accounting in the preparation of financial statements on Swamitra KKMM Ulul Albab Kampar has been applied in accordance with Financial Accounting Standards Entity Without Public Accountability (SAKETAP). Data collection techniques in this study is to conduct interviews and documents obtained from the Swamitra KKMM Ulam Albab Kampar. The author analyzed the data for this study using descriptive method of data obtained from the company then arranged in such a way and analyzed based on relevant theories then can be taken a conclusion. Based on the results of research and discussion note that: Basic recording using the principle of accural basis. The accounting process at Swamitra KKMM Ulul Albab at the time of the transaction does not make a journal, ledger, auxiliary book, adjusting journal, and closing journal. Swamitra KKMM Ulul Albab has not separated current liabilities and long-term debt. The presentation of receivables does not separate receivables from current and long-term receivables and does not provide allowance for doubtful accounts. Swamitra KKMM Ulul Albab has prepared Cash Flow Statement, Balance Sheet and Profit and Loss report. Swamitra KKMM Ulul Albab has not made a report of changes in Equity, and Notes to Financial Statements. Based on the description above, it can be concluded that the implementation of Swamitra KKMM Ulul Albab accounting generally not in accordance with accepted accounting principles generally.

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