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PERLAKUAN AKUNTANSI ATAS PIUTANG LANCAR BERDASARKAN SAK ETAP PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DELTA MAKMUR SIDOARJO

LAKSONO, GUNTUR PRAMUDYA (2015) PERLAKUAN AKUNTANSI ATAS PIUTANG LANCAR BERDASARKAN SAK ETAP PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DELTA MAKMUR SIDOARJO. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

This research is a study in Koperasi Pegawai Republik Indonesia (KPRI) Delta Makmur Sidoarjo with the title "Accounting implementation of Current Receivables Under SAK ETAP in Koperasi Pegawai Republik Indonesia (KPRI) Delta Makmur Sidoarjo". The goal of this research is to know how the accounting implementation of Current Receivables based SAK ETAP in Koperasi Pegawai Republik Indonesia (KPRI) Delta Makmur Sidoarjo. This research is descriptive to describe the accounting implementation of current receivable in the cooperative. Data obtained from direct interviews with employees of cooperatives and collecting secondary data as evidence of transactions, notebook and financial reports. The results of the study, lending money and lending goods is recognized as a current receivable. Cooperative allowance for reserve for bad debt in the amount measured by the percentage of receivables balance. Besides Cooperative also still set as idea risk reserve. From the results of this study, researchers gave advice to cooperatives are expected to review the accounting policy on risk reserves established by the cooperative for not backing up losses from uncollectible accounts receivable, because it is not in accordance with accounting principles in Indonesia. Cooperative sufficient allowance for receivables to stoke uncollectible debts. Then cooperatives are expected to form reserves for doubtful accounts in 2014. Due to the cooperative's financial statements have not established reserves of receivables that should be in the financial statements of financial already established reserves for doubtful accounts in accordance with accounting principles in Indonesia. Key word : Current Receivables, reserve for bad debt, risk reserve

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 05 Sep 2017 02:23
Last Modified: 13 Sep 2017 01:09
URI: http://eprints.perbanas.ac.id/id/eprint/2285

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