ANALISIS PERLAKUAN AKUNTANSI PADA PENDAPATAN KSP BALO’TORAJA

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.