Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Sawit Jaya – Unit Usaha Otonom Harapan Jaya Desa Rimba Beringin Kecamatan Tapung Hulu Kabupaten Kampar

Septiarianti, Lisa (2023) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Sawit Jaya – Unit Usaha Otonom Harapan Jaya Desa Rimba Beringin Kecamatan Tapung Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Village Unit Cooperative (KUD) of Sawit Jaya – Harapan Jaya Autonomous Business Unit, Rimba Beringin Village, Tapung Hulu District, Kampar Regency. This study aims to determine whether the accounting applied to the Village Unit Cooperative (KUD) of Sawit Jaya –Harapan Jaya Autonomous Business Unit, Rimba Beringin Village, Tapung Hulu District, Kampar Regency is in accordance with generally accepted accounting principles. In this study, the data collected are primary and secondary data. As for the data collection techniques in this study are interviews and documentation. The results of this study indicate that this cooperative has not made allowance for uncollectible accounts, has not recorded the disposal of fixed assets. The Sawit Jaya Village Unit Cooperative (KUD) does not present a report on changes in equity, a cash flow statement. From the results of the study it was concluded that the Analysis of the Application of Accounting in Village Unit Cooperative (KUD) of Sawit Jaya – Harapan Jaya Autonomous Business Unit, Rimba Beringin Village, Tapung Hulu District, Kampar Regency was not in accordance with generally accepted accounting principles.

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