Abstract:
This study aims to find out how to analyze the accounting treatment on KSP
Balo'ta income. The research used is descriptive analysis with a qualitative
approach, namely qualitative data research which is then processed and analyzed
to draw a conclusion. Data collection methods used are interviews and
documentation.
The results of this study indicate that the standard that applies at KSP Balo'ta is
SAK-ETAP and is in accordance with existing accounting standards in the
government. Cooperative accounting treatment at KSP Balo'ta can be seen in
terms of recording using the cash basis method while in terms of computer-based
management and financial reporting is done once a year at the annual member
meeting.