Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Budi Karya Desa Tandan Sari Kecamatan Tapung Hilir Kabupaten Kampar

Pohan, Ade Irma Suryani (2020) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Budi Karya Desa Tandan Sari Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Budi Karya Village Unit Cooperative (KUD), Tandan Sari Village, Tapung Hilir District, Kampar Regency. The purpose of this study was to determine the suitability of the accounting application at the Budi Karya Village Unit Cooperative (KUD), Tandan Sari Village, Tapung Hilir 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 research is by using the interview method, namely by conducting direct interviews with cooperative management and cooperative employees regarding matters related to the problems studied and documentation techniques that are sourced from documents owned by the cooperative such as management accountability reports. cooperative. The data analysis method used is descriptive method, namely the research method by collecting data, grouping and arranging it so that it can be researched based on relevant theories and related to the problems to be discussed to draw conclusions. From the results of the research conducted by the author, it was found that the Budi Karya Village Unit Cooperative (KUD), Tandan Sari Village, Tapung Hilir District, Kampar Regency did not present the value of the equipment where the equipment was a supporting material used for cooperative operations with a useful life of less than one year. allowance for uncollectible accounts, where the allowance for uncollectible accounts is the allocation of funds or cash as a reserve in case of uncollectible or irrevocable receivables transactions. seen from the ownership rights (capital) during an accounting period and the cooperative also does not present a cash flow statement that should be reported at the end of the accounting period, where the cash flow statement is useful as a basis for assessing the ability of the business entity to generate cash flow. The application of accounting at the Budi Karya Village Unit Cooperative (KUD), Tandan Sari Village, Tapung Hilir District, Kampar Regency is not in accordance with generally accepted accounting principles.

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