Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Sawit Jaya Desa Petai Baru Kecamatan Singingi Kabupaten Kuantan Singingi

Riskia Janah, Melany (2022) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Sawit Jaya Desa Petai Baru Kecamatan Singingi Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Sawit Jaya Village Unit Cooperative (KUD) Petai Baru Village, Singingi District, Kuantan Singingi Regency. The purpose of this study is to find out whether the presentation of financial statements at this cooperative is in accordance with generally accepted accounting principles. The research design used in this study is descriptive qualitative. The data used in this study are primary and secondary data. Primary data is obtained directly from the cooperative management regarding information on business activities, secondary data funds are obtained by collecting data that has been prepared by the cooperative management in a ready-made form such as cooperative financial statements. Data collection techniques use interview and documentation techniques. And data analysis techniques use descriptive analysis techniques. Based on the results of research that has been carried out on the Sawit Jaya Village Unit Cooperative (KUD) shows that cooperatives do not make ledgers and balance sheets, cooperatives do not present allowances for uncollectible receivables, cooperatives do not make statements on changes in equity, cooperatives do not make cash flow statements, and cooperatives do not make records of financial statements. The application of accounting to the Sawit Jaya Village Unit Cooperative (KUD) in Petai Baru Village, Singingi District, Kuantan Singingi Regency, has not been in accordance with the GeneralLy Accepted Accounting Principles (PABU).

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