Yanti, Hernita Agustine (2024) Analisis Penerapan Akuntansi Pada Koperasi Karyawan Konsumen PT. Ramajaya Pramukti Rama-rama Estate Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the PT Ramjaya Pramukti Rama-rama Estate Employee Coustumer Cooperative with the aim of finding out whether the accounting applied by the PT Ramajaya Pramukti Rama-rama Estate Employee Coustumer Cooperative is in accordance with generally accepted accounting principles. This research is qualitative research with descriptive methods. The data used in this research are primary data and secondary data. Meanwhile, data collection techniques are carried out using documentation and interviews. Based on the research results, it was found that the basis for accounting records carried out by cooperatives is the accrual basis. The PT Ramajaya Pramukti Rama-rama Estate Employee Coustumer Cooperative only presents a balance sheet, profit and loss report and a report on changes in capital. The PT Ramajaya Pramukti Rama-rama Estate Employee Coustmer Cooperative does not present cash flow reports and notes to financial reports. From the results of this research, the researcher concluded that the application of accounting at the PT Ramajaya Pramukti Rama-rama Estate Employee Coustumer Cooperative is not in accordance with generally accepted accounting principles.

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