Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Siping Jaya Kelurahan Tanjungbatu Kota Kecamatan Kundur Kabupaten Karimun

Anggreaningsih, Jihan (2021) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Siping Jaya Kelurahan Tanjungbatu Kota Kecamatan Kundur Kabupaten Karimun. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted at the Village Unit Cooperative (VUC) Siping Jaya, Tanjungbatu Village Kundur District Karimun Regency which is located at Jalan Kesehatan No.51 Tanjungbatu Kundur. This study was conducted with the aim of finding out whether the application of accounting in the Village Unit Cooperative (VUC) Siping Jaya is in accordance with generally accepted accounting principles. The method used in this research is descriptive method. That is a method that is carried out by collecting all data and then researching it, after that it is matched with relevant theories and finally conclusions can be made. Based on the results of the research that has been described and discussed that the basis of recording used by the Village Unit Cooperative (VUC) Siping Jaya is to use the accrual basis. The Village Unit Cooperative (VUC) Siping Jaya has yet to complete the accounting stage. The Siping Jaya Village Unit Cooperative (KUD) only presents a profit and loss statement, a statement of financial position and notes to the financial statements. The Siping Jaya Village Unit Cooperative (KUD) does not present a report on changes in capital and a cash flow report. From the results of the study, the researcher can conclude that the application of accounting in the Village Unit Cooperative (VUC) Siping Jaya is not in accordance with generally accepted accounting principles.

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