Alyasa, Oktavianisa (2024) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan-simpan Pinjam Suma Mandiri Kelurahan Sumahilang Kecamatan Pekanbaru Kota. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this research at the Usaha Ekonomi Kelurahan-Simpan Pinjam (UEK-SP) Suma Mandiri in Sumahilang Village, Pekanbaru District, Pekanbaru City, is to determine whether the application of accounting is in accordance with generally accepted accounting principles. The analysis used in this research employs a qualitative research method, utilizing both primary and secondary data. Data collection techniques were carried out through interviews and documentation. Based on the research results on the Village Economic BusinessSavings and Loans (UEK-SP) Suma Mandiri, it is found that: There is no separation between current assets and fixed assets, nor between current liabilities and long-term liabilities, no provision for bad debt write-offs is presented on the balance sheet, and UEK-SP Suma Mandiri does not prepare equity reports, cash flow statements, and notes to the financial statements.
| Item Type: | Thesis (Other) |
|---|---|
| Contributors: | Contribution Contributors NIDN/NIDK Sponsor Dina, Hidayat 14097901 |
| Uncontrolled Keywords: | Accounting Implementation, UEK-SP, Financial Statements. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Yuni Reliska |
| Date Deposited: | 18 May 2026 04:48 |
| Last Modified: | 18 May 2026 04:48 |
| URI: | https://repository.uir.ac.id/id/eprint/32418 |
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