Analisis Penerapan Akuntansi Pada KUD Bukit Kratai Kecamatan Rumbio Kabupaten Kampar

Friska S, Natalia (2020) Analisis Penerapan Akuntansi Pada KUD Bukit Kratai Kecamatan Rumbio Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at KUD Bukit Kratai, Rumbio District, Kampar Regency. The purpose of this study was to determine the suitability of the accounting application at the Village Unit Cooperative (KUD) Bukit Kratai, Rumbio District, Kampar Regency with generally accepted accounting principles.The types of data used are primary and secondary data. The data collection technique used in this study is to use the interview method, which is to hold direct questions and answers with related sections and documentation regarding cooperative finance. The data analysis method used is descriptive method, which describes a real situation that is found and then analyzes the data based on theories that are related to past discussions, then make decisions. From the results of the research conducted by the author, it was found that the Karya Sawit Bukit Kratai Village Unit Cooperative (KUD) operates in three business units, namely the TBS Unit, the Savings and Loan Unit and the Fertilizer Service Unit, does not separate the financial statements with the members and non-members, do not present a cash flow statement and a statement of changes in equity that should be reported at the end of each accounting period and do not present notes to the financial statements. The application of accounting at the Village Unit Cooperative (KUD) Bukit Kratai, Rumbio District, Kampar district is not in accordance with generally accepted accounting principles.

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