Paksi, Astrida Ratu (2023) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (kud) Sumber Rezeki Desa Buluh Rampai Kecamatan Seberida Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the suitability of the accounting application applied at the Sumber Rezeki Village Unit Cooperative (KUD) to general accounting principles. The type of research used in this research is descriptive qualitative. The cooperative used as the object of research is the Sumber Rezeki Village Unit Cooperative. To study the problems raised in this research at the Sumber Rezeki Village Unit Cooperative (Kud) located on jl. Sudirman, Buluh Rampai Village, Seberida District, Indragiri Hulu Regency, Riau Province, the author carried out analysis and used descriptive methods. The research results show that the Sumber Rezeki Village Unit Cooperative (KUD) operates in several business fields such as savings and loans, rentals, agricultural inputs and others. The accounting process carried out by the cooperative is not fully in accordance with accounting principles, such as not having created a ledger. Cooperatives do not separate receivables from members and non-members and do not present an allowance for bad debts. The implementation of Sumber Rezeki Village Unit Cooperative (KUD) accounting is not in accordance with Accounting Principles. Sumber Rezeki Village Unit Cooperative (KUD) operates in several business fields such as savings and loans, rentals, agricultural inputs and others. The accounting process carried out by the cooperative is not fully in accordance with accounting principles, such as not having created a ledger. Cooperatives do not separate receivables from members and non-members and do not present an allowance for bad debts. The implementation of Sumber Rezeki Village Unit Cooperative (KUD) accounting is not in accordance with Accounting Principles.

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