Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Bangun Desa Di Desa Kota Bangun Kecamatan Tapung Hilir Kabupaten Kampar

Sakinah, Rana (2020) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Bangun Desa Di Desa Kota Bangun Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of research conducted at the Bangun Desa Village Unit Cooperative is to analyze whether the application of accounting is in accordance with the Generally Accepted Accounting Principles. Data collection techniques using the interview method, namely conducting interviews directly with the chairman of the cooperative as well as the management of the cooperative and the employees of the cooperative regarding matters related to the problem under study. The data analysis method used is descriptive method, namely analyzing the facts found in the field, then connecting with the theories that have been obtained, so that a conclusion can be drawn from this study. From the research the authors found several problems, namely the cooperative has not made an estimate of allowance for uncollectible accounts, Inventory is presented without reducing the value of inventory that is damaged, expired or lost, also does not present information on cash flow statements, the cooperative also still uses the term calculation of the remaining business results. according to SAK ETAP must use the term income statement, the notes to the financial statements of the cooperative have not yet presented disclosures that contain accounting treatment and accounting policies. The results of the study indicate that the application of accounting at the Village Bangun Desa Cooperative Unit is not in accordance with the Generally Accepted Accounting Principles.

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