Analisis Penerapan Akuntansi Pada Unit Usaha Simpan Pinjam Karya Mandiri Jaya Desa Meskom Kecamatan Bengkalis Kabupaten Bengkalis

Fitri, Selly Dirma (2021) Analisis Penerapan Akuntansi Pada Unit Usaha Simpan Pinjam Karya Mandiri Jaya Desa Meskom Kecamatan Bengkalis Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Karya Mandiri Jaya Saving and Loan Business Unit, Meskom Village, Bengkalis District, Bengkslis Regency which aims to determine whether the application of accounting in the Savings and Loan Business Unit is in accordance with generally accepted accounting principles. The data used in research at the Mandiri Jaya Meskom Village Savings and Loan Business Unit are primary data and secondary data. While the data collection technique carried out by the Mandiri Jaya Meskom Village Savings and Loan Business Unit is the documentary interview technique. In the research, the are several problems in the application of accounting at the Karya Mandiri Jaya Savings and Loan Business Unit, Meskom Village, Bengkalis District, Bengkalis Regency, including there are no general journals, reports on changes in equity, cash flow reports, and notes on financial statements. Based on the results of research conducted at the Karya Mandiri Jaya Meskom Village Savings and Loan Business Unit, it can be concluded that accounting has not been applied as a whole and experises are in accordance with generally accepted accounting principles.

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