Analisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Bina Sejahtera Kecamatan Kerinci Kanan Kabupaten Siak

Siswahyuningsih, Dwi (2020) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Bina Sejahtera Kecamatan Kerinci Kanan Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Bina Sejahtera Village Savings and Loans (UED-SP) in Kerinci Kanan District, Siak Regency. to find out whether the accounting applied by UED-SP Bina Sejahtera is in accordance with generally accepted accounting standards. The data used in this study are primary data and secondary data. While the data collection technique is done by documentation and interviews. The research results obtained that there are several deficiencies in the financial statements presented at UED-SP Bina Sejahtera including the recognition of income and expenses using the accrual basis principle, not making general journals, ledgers, subsidiary books, adjusting journal entries and closing journals not presenting bad debts. collectible and there is an error recording debt and equity, do not make depreciation expense. UED-SP Bina Sejahtera also does not make cash flow reports, changes in equity reports, and notes on financial statements. The results of the research that the author has made can be concluded that the financial reports made by UED-SP Bina Sejahtera are not in accordance with generally accepted accounting principles.

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