Nalisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Di Desa Darul Aman Kecamatan Rupat Kabupaten Bengkalis

Situmeang, Tiansi (2020) Nalisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Di Desa Darul Aman Kecamatan Rupat Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Darul Aman Village, Rupat District, Bengkalis Regency. The aim is to find out how the application of Accounting in the Village Economic Business-Savings and Loans (UED-SP) Darul Aman, Rupat District, Bengkalis Regency has been in accordance with generally accepted accounting principles. The data used in this study are primary data and secondary data, primary data is data obtained by the management regarding business activities, the history of the development of UED-SP Darul Aman, business activities and finance. Secondary data is data obtained by collecting data that has been compiled by UED-SP Darul Aman in a ready-made form, namely in the form of UED-SP Darul Aman financial statements. While the data collection technique is done by interview and documentation techniques. Based on research and discussion, several problems were found in the application of accounting at UED-SP Darul Aman in Darul Aman Village, Rupat District, Bengkalis Regency, among others, the party had not made journals, ledgers, cash flow reports, and notes on financial reports. UED-SP Darul Aman has not presented receivables, fixed assets and payables as applicable. The results of this study indicate that the application of accounting by the Village Economy of Savings and Loans (UED-SP) Darul Aman in Darul Aman Village, Rupat District, Bengkalis Regency, as a whole is not in accordance with generally accepted accounting principle

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