Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Gunung Sari Di Desa Gunung Sari Kec Gunung Sahilan Kab Kampar

Bangsawan, T Haris (2022) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Gunung Sari Di Desa Gunung Sari Kec Gunung Sahilan Kab Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This survey was conducted at KUD Gunung Sari. The background of this research is the application of the KUD Gunung Sari accounting process. The accounting process carried out consists of general journals, balance sheets, balance sheets, income statements, activity reports, cash flow statements, and reports on changes in shareholder equity. The purpose of this study was to determine the suitability of the accounting application of KUD Gunung Sari with generally accepted accounting principles. The research design used is descriptive qualitative, meaning research that describes or analyzes events that occur in the research subject. The data used in this study are primary data and secondary data. Data collection methods in this study were interviews and direct documentation by KUD Gunung Sari. Data analysis uses descriptive techniques to describe based on existing facts and uses this technique to find something. Based on the research conducted, the bookkeeping of the Gunung Sar KUD is not complete and is still simple. KUD Gunung Sari has not made a general ledger, adjusting journal, and cash flow statement. From this it can be concluded that the application of accounting at KUD Gunung Sari is not in accordance with generally accepted accounting principles.

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