Sujatmiko, M.azwin (2023) Analisis Penerapan Akuntansi Pada Koperasi Korps Pegawai Republik Indonesia (korpri) Riau. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Republic of Indonesia Employee Corps Cooperative (KORPRI) Riau which aims to determine whether the application of accounting is in accordance with generally accepted accounting principles. The data used in this research are premier data and secondary data. Data collection techniques used in this research are interviews and documentation. The method used in this research is descriptive method. This method is carried out by analyzing and collecting data and compiling based on data reports that have been collected, then harmonized with relevant theories, which can finally be concluded. The results of the study show that the KORPRI Riau cooperative does not record transactions in journals, ledgers, trial balance and does not provide allowance for uncollectible accounts. KORPRI Riau Cooperative presents financial reports consisting of a balance sheet, calculation of the remaining business results, and changes in equity. KORPRI Riau Cooperative does not present cash flow reports and notes on financial statements. Based on the results of research and discussion on the KORPRI Riau cooperative, it can be concluded that the application of accounting is not in accordance with generally accepted accounting principles.

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