Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Mekar Jaya Kelurahan Bukit Nenas Kecamatan Bukit Kapur Kota Dumai

Nurbaiti, Ayu Aulia (2020) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Mekar Jaya Kelurahan Bukit Nenas Kecamatan Bukit Kapur Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the research conducted in The Economic Business of Simpan Pinjam Village (UEK-SP) Mekar Jaya Bukit Nenas Sub-District Bukit Kapur Dumai is to know the implementation of financial management starting from the procedure of recording cash and non-cash transactions, dissing money in and out, making loan development reports, thus generating financial statements. As a reference to this study, researchers used an accounting cycle based on the General Accounting Principles. The types of data required in this study are primary and secondary data, as well as their data collection techniques are carried out by interview and documentation methods. The data source of this study is derived from records and documents provided by the management of UEK-SP Mekar Jaya to researchers in the form of soft files. Based on the results of research that has been done on the Economic Business of Simpan Pinjam Village (UEK-SP) Mekar Jaya Bukit Nenas Sub- District Bukit Kapur Dumai, it can be concluded that the accounting applied by the management has not been implemented in its entirety and has not been in accordance with the General Accounting Principles.

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