Safariady, Safariady (2023) Analisis Penerapan Akuntansi Pada Koperasi Guru Smp Negeri 2 Rambah. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Republic of Indonesia Employee Cooperative (KPRI) SMP Negeri 2 Rambah Riau Province. This research was conducted to find out how the application of accounting in the Teacher's Cooperative of SMP Negeri 2 Rambah Riau Province against Generally Accepted Accounting Principles. This research uses a descriptive method. The types and sources of data used are primary data and secondary data, while the data collection technique used in this study is by conducting interviews and documentation. The results of this study are that the Republic of Indonesia Civil Servants Cooperative (KPRI) of SMP Negeri 2 Rambah Riau Province has not implemented General Acceptable Accounting Principles. Where the Cooperative has not made general journals, ledgers, balance sheets, adjusting journal entries, reports on changes in equity, and has not made cash flow reports and notes on financial statements. So it needs to be perfected so that the application of accounting at the Republic of Indonesia Civil Servant Cooperative (KPRI) SMP Negeri 2 Rambah can be implemented and evaluated in accordance with Generally Accepted Accounting Principles.

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