Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Kartamaharja Desa Bukit Lembah Subur Kecamatan Kerumutan Kabupaten Pelalawan

Ayana, Ayana (2022) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Kartamaharja Desa Bukit Lembah Subur Kecamatan Kerumutan Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted at the Village Unit Cooperative (VUC) Kartamaharja, Bukit Lembah Subur Village Kerumutan District Pelalawan Regency. This study was conducted with the aim of finding out whether the application of accounting in the VUC Kartamaharja is in accordance with generally accepted accounting principles. The method used is the method of description. This method is carried out by collecting data and then comparing it with the relevant theory which is finally concluded. Based on the results of the research that has been described and discussed that the basis of recording used by the VUC Kartamaharja is to use the accrual basis. The VUC Kartamaharja has yet to complete the accounting stage. The VUC Kartamaharja only presents a statement of financial position, a statement of net income and notes to the financial statement. The VUC Kartamaharja has not made allowance for bad debts, does not present a report on changes in capital, a cash flow report and operatives have not yet used the term profit statement, since cooperatives still use the remaining account terms for the profit statement. From the results of the study, the researcher can conclude that the application of accounting in the Village Unit Cooperative (VUC) Kartamaharja is not in accordance with generally accepted accounting principles.

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