Marpaung, Khairani Sururi (2024) Analisis Penerapan Akuntansi Pada Koperasi Karyawan PT. Indah Kiat Perawang. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted on the Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang which aims to find out whether the accounting applied by the Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang is in accordance with the principles of generally accepted accounting. This research is a qualitative research with a descriptive method. The data used in this study are primary data and secondary data. Meanwhile, data collection techniques are carried out by documentation and interviews. Based on the results of the study, it was found that the basis for accounting records carried out by cooperatives is accrual basis. The Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang has not carried out a complete accounting stage. The Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang only presents the balance sheet, income statement, equity change statement, cash flow statement, and notes on financial statements. The Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang does not present a special journal of cash receipts, special journals for cash expenditure and general ledgers. From the results of the study, the researcher can conclude that the application of accounting in the Employee Cooperative of PT Indah Kiat Pulp & Paper Tbk Perawang is not in accordance with the principles of generally accepted accounting.

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