Analisis Penerapan Akuntansi Pada UED SP (Usaha Ekonomi Desa Simpan Pinjam) Bina Harapan Kelurahan Sungai Petai Kecamatan Kampar Kiri Kabupaten Kampar

Okditasari S, Okditasari S (2022) Analisis Penerapan Akuntansi Pada UED SP (Usaha Ekonomi Desa Simpan Pinjam) Bina Harapan Kelurahan Sungai Petai Kecamatan Kampar Kiri Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at UED SP (Village Economy Business Savings and Loans) Bina Harapan Sungai Petai Village, Kampar Left Downstream District, Kampar Regency. The purpose of this study is to determine the suitability of accounting implementation at UED SP (Village Economic Business, Savings and Loans) Bina Harapan Sungai Petai Village, Kampar Left Downstream District, Kampar Regency with generally accepted accounting principles. The types of data used are primary and secondary data. Data collection techniques used in this study using interview and documentation methods. The results of this study are that UED SP Bina Harapan does not make journals, ledgers, auxiliary books, adjusting journals, closings, nor does it make reports on changes in equity, cash flow reports and notes on financial statements. UED SP Bina Harapan also does not allow for the write-off of bad debts on the balance sheet. Thus the implementation of accounting at UED SP (Village Economic Business Savings and Loans) Bina Harapan Sungai Petai Village, Kampar Left Downstream District, Kampar Regency is not fully in accordance with generally accepted accounting principles

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