Muhammad, Ilham Kumar (2024) Analisis Penerapan Akuntansi Pada Koperasi Amanah Riau Kepri. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Amanah Riau Kepri Cooperative with the aim of determining the suitability of accounting implementation with 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 research results show that in the existing accounting implementation process, the Amanah Riau Kepri Cooperative does not record transactions in a journal book, and does not record them in a ledger book. Cooperative Amanah Riau Kepri does not present Cash Flow Reports and Notes to financial reports. Based on the results of research and discussions at the Amanah Riau Kepri Cooperative, it can be concluded that the application of accounting is not in accordance with generally accepted accounting principles.

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