FEBRIANTI WULANDARI, WULANDARI (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS PIUTANG SIMPAN PINJAM PADA KOPERASI KARYAWAN PT SINAR SOSRO PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Text (COVER)
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Text (BAB III GAMBARAN UMUM KOPERASI KARYAWAN PT SINAR SOSRO PALEMBANG)
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Text (BAB IV PEMBAHASAN)
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Text (BAB V SIMPULAN DAN SARAN)
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Text (DAFTAR PUSTAKA)
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Abstract
The title of this final report is "The Analysis Accounting Treatment of Savings and Loans Receivable In Coorperative PT Sinar Sosro Palembang". The purpose of this final report is to determine the net value of receivables to account for the loss of receivables on the balance sheet and to determine the actual value of the net profit in the can by the cooperative. The author conducted observations and interviews on Employees Cooperative PT Sinar Sosro located at Jalan Camat 1 Kecamatan Talang Kelapa Kabupaten Banyuasin. Based on the data from the list of savings and loan receivable from the year 2013-2015, there are known bad debts. Then cooperatives have not been backed up so that the accounts receivable losses of receivables included in the balance sheet is not the actual value of the receivables, so that the net profit value of cooperatives has not reflected the actual profits. Cooperatives can back up these receivables losses by receivable aging analysis method because this method of calculating losses based on the number of days accounts receivable maturing so the method is more appropriate in estimating losses for doubtful accounts.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | : Doubtful Debt, Savings and Loans Receivable, Accounting Treatment |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Journal |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 25 Jul 2017 01:55 |
| Last Modified: | 25 Jul 2017 01:55 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3750 |
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