Analisa Siklus Akuntansi pada Bank Sampah untuk Mengetahui Alur Akuntansi yang Diterapkan (Studi pada Bank Sampah Cangkringan Berseri, Desa Cangkringsari RS. 3, Kecamatan Sukodono Kabupaten Sidoarjo)
DOI:
https://doi.org/10.47134/innovative.v2i1.38Keywords:
bank sampah, siklus akuntansi, cangkringan berseriAbstract
Penelitian ini bertujuan untuk mengetahui alur akuntansi yang diterapkan di Bank Sampah Cangkringan Berseri Kec. Sukodono Kab. Sidoarjo dari mulai pencatatan sampai pembuatan laporan keuagan dalam siklus akuntasinya. Dalam analisa data penulis menggunakan uji validitas dari data yang terlumpul dengan menggunakan Teknik triangulasi, yaitu wawancara, pengamatan dan dokumentasi, selanjutnya data akan direduksi, disajikan dan klasifikasi kemudian ditarik kesimpulan. Dari hasil penelitian penulis menemukan bahwasanya bank sampah Cangkringn Berseri tidak mengambil keuntungan dengan bagi hasil melainkan mengambil selisih penjualan dari pengepul, dari pencatatan keuangan penulis juga menemukan bentuk-bentuk pembukuan yang dibuat sendiri oleh pengurus bank sampah Cangkringan Berseri dalam bentuk yang sederhana dengan tujuan agar mudah dipahami oleh pengurus lain. Dari hasil penelitian inilah kemudian diketahui bahwa bank sampah Cangkringan Berseri dalam alur akuntansi hanya menggunakan beberapa tahapan saja yaitu tahap analisa transaksi, pengumpulan bukti asli, pencatatan dalam buku harian/jurnal, pencatatan dalam buku besar dan laporan keuangan. Alasan hanya beberapa tahapan saja yang diterapkan adalah karena Cangkringan Berseri hanya bank dengan skala kecil sehingga tidak memelukan neraca saldo, jurnal penyesuaian dan nerca lajur.
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