ANALYSIS OF ACCOUNTING APPLICATION IN AMANAH RIAU KEPRI COOPERATION

Authors

  • Raja Ade Fitrasari Mochtar Universitas Islam Riau
  • Ahmad Tarmizi Universitas Islam Riau

Keywords:

Amanah Riau Kepri Cooperative, cooperative, SAK ETAP

Abstract

The research was conducted at the Amanah Riau Kepri Cooperative with the aim to find out whether the accounting applied to the Amanah Riau Kepri Cooperative was in accordance with generally accepted accounting principles. Research data used are primary data and secondary data. Data collection techniques used were documentation and interviews. The results obtained at the Riau Kepri Amanah Cooperative are 1) the journal in the diary still combines all transactions 2) the residual reports of the results of operations at the Riau Kepri Amanah Cooperative still use the profit / loss report format. 3) Amanah Riau Kepri Cooperative has not separated the burden of cooperatives.

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Published

2020-10-28

Issue

Section

Articles