Prayoga, Joko (2023) Analisis Penerapan Akuntansi Pada Koperasi Sungai Sepuh Perkbeunan Kelapa Sawit Kecamatan Singingi Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

Text 185310763.pdf - Submitted Version Restricted to Registered users only Download (2MB) | Request a copy

Abstract

This research was conducted at the Sungai Sepuh Oil Palm Plantation Cooperative, Singingi District, Kuantan Singingi Regency. The purpose of this research is to find out whether the application of accounting in this cooperative is in accordance with generally accepted accounting principles. This research method uses primary data and secondary data. Primary data is data obtained from cooperative management regarding business activities, history of cooperative development, operational policies, accounting and finance. Secondary data is data obtained by collecting data that has been compiled by cooperatives in a ready-made form in the form of financial reports. The data that has been collected is analyzed using a descriptive method, namely comparing the data that has been collected with relevant theories that can answer the problem. While the technique of data collection is done by interview techniques and documentation techniques. The results obtained from research on the Sepuh River Plantation Cooperative show that the cooperative has not kept journals, ledgers, and trial balances. Cooperatives do not provide allowance for bad debts, make long-term debt reclassification journals that are due, Cooperatives do not make reports on changes in equity and cash flow statements. The application of accounting in the Sungai Sepuh Plantation Cooperative is not in accordance with Generally Accepted Accounting Principles.

Actions (login required)

View Item