Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Maju Bersama Kelurahan Simpang Kelayang Kecamatan Kelayang Kabupaten Indragiri Hulu

Rendra, Zul Asri Akfa (2022) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Maju Bersama Kelurahan Simpang Kelayang Kecamatan Kelayang Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the application of accounting in the Economic Business of the Savings and Loans Village (UEK-SP) Maju Bersama Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency with generally accepted accounting principles. The data collection technique used in this research is by using interview and documentation methods. In analyzing the data the author uses a descriptive method, namely analyzing the facts encountered in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The results of the study are the basis for recording UEK-SP Maju Bersama, Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency using an accrual basis, which is an accounting basis that records transactions when the transaction occurs regardless of when cash or cash equivalents are received or paid. The Accounting Process at UEK-SP Maju Bersama, Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency has not followed the usual accounting process. UEK-SP Maju Bersama Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency has not presented receivables in accordance with generally accepted accounting principles. UEK-SP Maju Bersama Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency has not presented fixed assets in accordance with generally accepted accounting principles because it does not record or present depreciation and grant funds from the government in the form of inventory. UEK-SP Maju Bersama, Simpang Kelayang Village, Kelayang Subdistrict, Indragiri Hulu Regency has not presented capital in accordance with generally accepted accounting principles, because it includes initial revolving loan capital, Pentaskin initial capital as capital that should include long-term debt. UEK-SP Maju Bersama, Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency does not compile an equity report, cash flow statement, and notes to financial statements. UEK-SP Maju Bersama Simpang Kelayang Village, Kelayang District, Indragiri Hulu Regency has not yet implemented accounting in accordance with Generally Accepted Accounting Principles.

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