Analisis Perlakuan Akuntansi Atas Piutang Usaha Pada Koperasi Simpan Pinjam Karya Jasa

Jatiningsih, Cicilia Krisma (2020) Analisis Perlakuan Akuntansi Atas Piutang Usaha Pada Koperasi Simpan Pinjam Karya Jasa. Diploma thesis, Politeknik Palcomtech.

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Abstract

The problem discussed in this study is how the analysis of accounts receivable and accounting treatment of accounts receivable at the Cooperative Work Services. Data analysis method used in this research is to use data analysis through analyzing trade receivables and accounting treatment of trade receivables at Koperasi Karya Jasa. Analysis of trade receivables is done by knowing the conditions of cooperative receivables, evaluating current receivables and uncollectible accounts, evaluating the amount uncollectible receivables and accounts receivable turnover, while the analysis of accounts receivable treatment is done by comparing the treatment of trade receivables in accordance with the SAK ETAP standard and the standard of trade receivable report policies that are applied in the Karya Karya Cooperative. Based on the analysis of the data obtained by the results of the study are the analysis of uncollectible receivables and the rotation of the credit Cooperative Savings and Credit Services Services is sufficient in its management but needs to be increased again to get maximum results. For the collection period of Koperasi Kredit Karya Jasa is already good in carrying out billing for 2 periods, namely 2017 and 2018.

Item Type: Thesis (Diploma)
Subjects: T Technology > T Technology (General)
Depositing User: Unnamed user with email mahmud@palcomtech.ac.id
Date Deposited: 22 Apr 2020 07:42
Last Modified: 29 Jul 2020 09:07
URI: http://repo.palcomtech.ac.id/id/eprint/123

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