Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Tani Bahagia SP5 Desa Kulim Jaya Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu

Herawati, Herawati (2022) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Tani Bahagia SP5 Desa Kulim Jaya Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Village Unit Cooperative (KUD) of Kulim Jaya Village, Lubuk Batu Jaya District, Indragiri Hulu Regency. This study aims to determine how the suitability of accounting practice in Tani Bahagia cooperative to generally accepted accounting principles. This study uses qualitative methods, namely research that is descriptive and uses analysis. The types and sources of data used are primary data in the form of cooperative accounting policies obtained from cooperative employees in the finance department, secondary data in the form of cooperative development history, organizational structure and cooperative financial statements. The data collection techniques used in the study were by interviewing cooperative employees in the finance department, and documentation. The results of this study are the village unit cooperative (KUD) Tani Bahagia Sp5 Kulim Jaya Village, Lubuk Batu Jaya District, Indragiri Hulu Regency, which has not implemented Generally Accepted Accounting Principles, does not make general ledgers, trial balances and adjusting journal entries, and the cooperative treasurer dose not record current reports. Cash and notes to financial statements. So it needs to be refined so that the practice of village unit cooperative accouting (KUD) Tani Bahagia Sp5 Kulim Jaya Village, Lubuk Batu Jaya Destrict, Indragiri Hulu Regency can be carried out in accordance with Generally Accepted Accounting Principles.

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