Inayah, Rohimatul (2021) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Berkah Ilahi Kelurahan Tangkerang Selatan Kecamatan Bukit Raya Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
The research objective was to see whether the Sub-District Economic Business-Savings and Loans (UEK-SP) Berkah Ilahi, Tngkerang Selatan Village, Bukit Raya District, Pekanbaru City was in accordance with general accounting. The data used by researchers are primary and secondary data. While the data collection techniques are carried out ith interview and documentation techniques. Based on the research and discussion conducted, several problems were found, including the accounting process carried out by UEK-SP Berkah Ilahi that did not follow the Financial Accounting cycle, the recognition of income and expenses which was applied using the accrual basis principle. UEK-SP Berkah Ilahi has not made journals, ledgers, changes in equity reports, equity reports, cash flow reports and financial statements. And also there are no records of receivables, payables, fixed assets in accordance with SAK ETAP which are not publicly listed. So that the results of research at UEK-SP Berkah Ilahi, Tangkerang Selatan Village, Bukit Raya Pekanbaru District are not in accordance with general accounting principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | UEK-SP, Financial Statements | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mia | ||||||
| Date Deposited: | 23 Dec 2022 10:07 | ||||||
| Last Modified: | 23 Dec 2022 10:07 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/18702 |
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