Oktaviani, Putri Melini (2024) Analisis Penerapan Akuntansi Pada Koperasi Prim Skatek 045 Lanud Rsn Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Prim Skatek cooperative 045 Lanud Roesmin Nurjadin with the aim of determining the suitability of the application of accounting to SAK ETAP. Data collection used in this research used descriptive methods. The data used by researchers is primary data and secondary data. The data collection techniques required are interviews and documentation. The results of the research show that in the existing accounting implementation process, the Prim Skatek Cooperative 045 Lanud Roesmin Nurjadin does not record transactions in a journal book, and does not record them in a ledger. Prim Skatek 045 Roesmin Nurjadin Air Base does not present long-term receivables accounts, but only presents short-term debts and does not make and detail reports on remaining operating results. Based on the results of research and discussions at the Prim Skatek cooperative 045 Roesmin Nurjadin Airport, it can be concluded that the application of accounting is not in accordance with generally accepted accounting princip.

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