FAKHRUDDIN, FAHMI (2015) PERLAKUAN AKUNTANSI PENDAPATAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DELTA MAKMUR SIDOARJO. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
Credit union is a cooperative whose capital is derived from the principal and mandatory savings of its members. One way the management hold responsible to the members savings by making a financial statement. Income is an important component of the financial statements, due to differences in the treatment of income resulted in changes in the financial statements that produced. The preparation of financial statements is governed by the financial accounting standards. Financial accounting standards for the cooperative is SAK-ETAP. The purpose of this study is to determine how the accounting treatment of revenue on KPRI Delta Makmur Sidoarjo. The data that used in this study are primary data and secondary data. Methods of data collection in this study were interviews and documentation. The results showed that the accounting treatment of revenue that is applied by KPRI Delta Makmur not in accordance with SAK-ETAP. Advice given that, should admit interest income using the accrural base method; goods loan revenue should be admit by the goods loan service revenue; and store rental income should use the accrural base method. Keywords : Income, Cooperative, SAK-ETAP
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 04 Sep 2017 10:45 |
| Last Modified: | 04 Sep 2017 10:45 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2298 |
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