Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Talang Mulya Kecamatan Batang Cenaku
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Institusion
Universitas Islam Riau
Author
Sentiana, Sentiana
Subject
HF5601 Accounting
Datestamp
2022-05-13 10:01:37
Abstract :
This research is located in the Village Unit Cooperative (KUD) Talang Subur, Batang Cenaku District. The purpose of this research is to assess the suitability of accounting implementation in the Village Unit Cooperative (KUD) Talang Subur, Batang Cenaku District. The method used is the method of description. This method is carried out by collecting data and then comparing it with the relevant theory which is finally concluded. The research design used qualitative methods. Qualitative method is a method in which the researcher determines the focus of the research, selects informants, collects and analyzes data and draws conclusions on the data findings. Based on the results of the study, it was found that the basis for recording was carried out using the accrual basis. The accounting stages at KUD Talang Subur are not in accordance with generally accepted accounting principles. KUD Talang Subur has not made allowance for bad debts and has made a reclassification journal for long-term debt. KUD Talang Subur has not made a capital change report and cash flow report.
This research is located in the Village Unit Cooperative (KUD) Talang Subur, Batang Cenaku District. The purpose of this research is to assess the suitability of accounting implementation in the Village Unit Cooperative (KUD) Talang Subur, Batang Cenaku District. The method used is the method of description. This method is carried out by collecting data and then comparing it with the relevant theory which is finally concluded. The research design used qualitative methods. Qualitative method is a method in which the researcher determines the focus of the research, selects informants, collects and analyzes data and draws conclusions on the data findings. Based on the results of the study, it was found that the basis for recording was carried out using the accrual basis. The accounting stages at KUD Talang Subur are not in accordance with generally accepted accounting principles. KUD Talang Subur has not made allowance for bad debts and has made a reclassification journal for long-term debt. KUD Talang Subur has not made a capital change report and cash flow report.
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