Analisis Penerapan Standar Akuntansi Dalam Laporan Keuangan Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Jaya Madani Kelurahan Tangkerang Utara Kecamatan Bukit Raya Kota Pekanbaru

Alfaneli, Fanesha (2022) Analisis Penerapan Standar Akuntansi Dalam Laporan Keuangan Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Jaya Madani Kelurahan Tangkerang Utara Kecamatan Bukit Raya Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Research on UEK-SP Jaya Madani, Tangkerang Utara sub-district, coastal district of Pekanbaru city has the aim of knowing the suitability of accounting application with generally accepted accounting principles. In this study the authors used a qualitative descriptive analysis method. The data used in this study are primary data and secondary data using data collection techniques, namely direct interviews and documentation. The data analysis technique used is descriptive qualitative. The results of this study indicate that the economic enterprises of the Jaya Madani Manager of the Savings and Loans (UEK-SP) have not separated current assets and fixed assets, current debt and long-term debt. the account receivable write-off has a balance of Rp0, - but the savings and loan development report contains a reserve for deletion of accounts receivable. Depreciation of fixed assets is only for assets that are 1 year old. In addition, the manager also does not make reports on changes in equity, cash flow statements, and notes on financial statements. The accounting applied by the management has not been applied in its entirety and is not in accordance with generally accepted accounting principles.

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