NISA, AZMI KHOIRUN (2023) SISTEM AKUNTANSI PIUTANG PADA KOPERASI KARYA PRAJA SEJAHTERA. D3 thesis, UNTIRTA.
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Abstract
ABSTRACT Accounts Receivable Accounting System in the Karya Praja Sejahtera Cooperative By: Azmi Khoirun Nisa Receivables are bills arising from the sale of merchandise and services on credit. The aims and objectives of this study were to determine the accounts receivable accounting system, and the obstacles that arise in the accounts receivable accounting system at the Karya Praja Sejahtera Cooperative. The method used in writing this Final Project is a descriptive method, which is done by collecting data relating to the problems encountered and presenting an overview of how to systematically and accurately about the facts, the nature of the relationship between the phenomena investigated in a company. Based on the results of industrial internships obtained in the field, the accounts receivable accounting system at the Karya Praja Sejahtera Cooperative is different from the theory put forward because the accounts receivable accounting system at the Karya Praja Sejahtera Cooperative refers more to basic accounting. Keywords: Accounting, Receivables
Item Type: | Thesis (D3) | |||||||||
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Uncontrolled Keywords: | ABSTRAK Sistem Akuntansi Piutang Pada Koperasi Karya Praja Sejahtera Oleh : Azmi Khoirun Nisa Piutang adalah tagihan yang timbul dari penjualan barang dagangan dan jasa secara kredit. Maksud dan tujuan dalam penelitian ini adalah untuk mengetahui sistem akuntansi piutang, dan hambatan-hambatan yang timbul dalam sistem akuntansi piutang pada Koperasi Karya Praja Sejahtera.Metode yang digunakan dalam penulisan Tugas Akhir ini adalah metode deskriptif,yang dilakukan dengan cara mengumpulkan data yang berkaitan dengan masalah yang dihadapi dan menyajikan gambaran tentang bagaimana secara sistematis dan akurat tentang fakta-fakta,sifat hubungan antara fenomena yang diselidiki dalam suatu perusahaan. Berdasarkan hasil magang industri yang diperoleh dilapangan sistem akuntansi piutang pada Koperasi Karya Praja Sejahtera berbeda dengan teori yang dikemukakan karena sistem akuntansi piutang pada Koperasi Karya Praja Sejahtera lebih mengacu kepada akuntansi dasar saja. Kata kunci : Akuntansi, Piutang | |||||||||
Subjects: | H Social Sciences > HG Finance | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi | |||||||||
Depositing User: | AZMI KHOIRUN NISA | |||||||||
Date Deposited: | 03 Jul 2023 16:10 | |||||||||
Last Modified: | 03 Jul 2023 16:10 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/25934 |
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