Analisis Penerapan Akuntansi Pada Kud Margo Mulyo Di Desa Talang Bersemi Kecamatan Batang Cenaku Kabupaten Indragiri Hulu

Nengsih, Nengsih (2021) Analisis Penerapan Akuntansi Pada Kud Margo Mulyo Di Desa Talang Bersemi Kecamatan Batang Cenaku Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

A B S T R A CT This research was conducted at the Margo Mulyo Village Unit Cooperative (KUD), Talang Bersemi Village, Batang Cenaku District, Indragiri Hulu Regency. The purpose of this study is to determine the appropriateness of the accounting application at Margo Mulyo Village Unit Cooperative (KUD), Talang Bersemi Village, Batang Cenaku District, Indragiri Hulu 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, which is to hold direct questions and answers with the relevant sections and documentation about cooperative finance. The data analysis method used is descriptive method, which describes a real situation that is found and then analyzes the data based on theories related to problem discussion, then makes decisions. From the results of the research conducted by the author, it was found that the Margo Mulyo Village Unit Cooperative (KUD), Talang Bersemi Village, Batang Cenaku District, Indragiri Hulu Regency, has not made any allowance for uncollectible accounts. Inventories are presented without deducting the value of inventories that are damaged, lost or expired. Nor does it make reports of changes in equity, cash flow statements and notes to financial statements. The application of accounting at the Margo Mulyo Village Unit Cooperative (KUD), Talang Bersemi Village, Batang Cenaku District, Indragiri Hulu Regency is not in accordance with generally accepted accounting principles.

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