Analisis Penerapan Akuntansi Pada Koperasi Pengayoman Pegawai Departemen Kehakiman Pengadilan Tinggi Provinsi Riau

ABSTRACT The purpose of this study was to determine whether the Accounting Application conducted by The Protection Cooperative the Department of Justice the High Court of the Province of Riau is in accordance with the accounting principles in accordance with SAK ETAP. In this study the authors used a qualitative descriptive method. Types of data used in this study was primary and secondary data. The results showed that the Cooperative Department of Justice at the High Court of Riau Province found a problem by not making a Trial Balance, Adjusting Journal Entry, and does not serve bad debts in financial reports. Based on the research resulth, it can be concluded that the application financial accounting at the Ministry of Justice Protection Cooperative The Riau Province High Court has not fully complied with the principles accounting in accordance with SAK ETAP