ANALISIS PENERAPAN AKUNTANSI PADA KOPERASI KONSUMEN PEGAWAI REPUBLIK INDONESIA XYZ

Authors

  • Veronika Anggia Putri Fakultas Ekonomi dan Bisnis, Universitas Islam Riau
  • Dian Saputra Fakultas Ekonomi UIR

DOI:

https://doi.org/10.25299/jafar.2023.14184

Keywords:

Application Of Accounting, Generally Accepted Accunting Principles, SAK ETAP, Cooperatives

Abstract

This research was conducted at the XYZ Republic Of Indonesia Employee Consumer Cooperative. This study aims to determine whether the application of accounting ar cooperative is in accordance with generally accepted accounting principles. The data used are primary data an secondary data. Data collection techniques used are interviews and documentation. Several deficiencies can be found in this study, some of these deficiencies ar that cooperatives places risk fund accounts in current liabilities, and cooperatives do not explain reserve funds in the Notes To Conslidated Financial Statements. After conducting research on cooperative, it can be concluded that the application of accounting to the XYZ Republic Of Indonesia Employee Consumer Cooperative is not accordance with generally accepted accounting principles.

Downloads

Download data is not yet available.

References

Ikatan Akuntan Indonesia. (2009). Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Jakarta: Dewan Standar Akuntansi Keuangan.
Indonesia. (1992). Undang - Undang No.25 Tahun 1992 Tentang Perkoperasian. Jakarta: Sekretariat Negara.
Mochtar, R. A. F., & Tarmizi, A. (2020). Analysis Of Accounting Application Amanah Riau. Kepri Cooperation. Jurnal Valuta, 6(2), 66–83.
Rudianto. (2009). Pengantar Akuntansi. Jakarta: Erlangga.
Rudianto. (2010). Akuntansi Koperasi (2nd ed.). Jakarta: Erlangga.
Saputra, D. (2022). Analisis Penerapan Akuntansi Pasa Badan Usaha Milik Desa (Bumdes) Kabupaten Kuantan Singingi. Bilancia: Jurnal Ilmiah Akuntansi, 6(1), 13–21.
Suradi. (2009). Akuntansi Pengantar 1 (1st ed.). Yogyakarta: Penerbit Gava Media.

Downloads

Published

2023-08-31