ANALISIS SISTEM AKUNTANSI PEMBELIAN BARANG DAGANG PADA KOPERASI (Studi Kasus Pada Koperasi Harapan Maju Lubuk Jambi)”

Abstract

The purphose of the study was to analyze the accounting system for the purchase of merchandise at the Harapan Maju Lubuk Jambi Cooperative using Mulyadi 2016 theory by comparing the theory of related functions, documents used, accounting records used and procedures that make up the system in the way used by cooperatives in purchasing. merchandise               This research was conducted at the Harapan Maju Cooperative, Lubuk Jambi District, Kuantan Singingi Regency, with the type of qualitative descriptive research where the data obtained from interviews, observations, and direct documentation by researchers.               In this study, there are 4 theories that are compared, among others, related functions, documents used, accounting records used and procedures that make up the system. From these results, it can be concluded that the related functions, documents used, accounting records and procedures used in the forward expectation cooperative purchasing system are not in accordance with Mulyadi's 2016 theory.