Wijayanti, Wulan Afni (2023) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (kud) Flamboyan Desa Tanjung Sawit Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Flamboyan Village Unit Cooperative (KUD) of Tanjung Sawit Village, Tapung District, Kampar Regency, which is located on Jalan Flamboyan 7, Tanjung Sawit Village. This research was conducted to find out how the suitability of the application of accounting in Flamboyan Village Unit Cooperatives (KUD) with generally accepted accounting principles. The types and sources of data collected in this study are secondary data by collecting processed data in the form of Flamboyan KUD financial reports and primary data conducted through interviews with cooperative treasurers. The collection technique in this study is by direct interviews, observation, and documentation. The method used in this study uses the descriptive method, which is a method that is carried out by collecting all the data obtained and then examining it, then comparing it with relevant theories so that conclusions can be drawn. Based on the results of the research that has been described and discussed at the Flamboyan Village Unit Cooperative (KUD), it shows that the cooperative is still incorrectly recording expense accounts included in the balance sheet, the cooperative has not presented a report on changes in equity, a cash flow statement, and notes on financial statements. the application of accounting to the Flamboyan Village Unit Cooperative (KUD) is still not in accordance with generally accepted accounting principles.

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