Dewi, Ayu Afriani (2024) Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (kud) Margodadi Desa Sukamaju Kecamatan Singingi Hilir Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to find out how appropriate the application of accounting at the Margodadi Village Unit Cooperative (KUD) is to generally accepted accounting principles. In compiling this research, the author used descriptive methods. The types and sources of data used are primary data and secondary data. The data collection techniques used in this research are conducting interviews and documentation. The results of this research conclude that in the accounting process carried out, the Margodadi Village Unit Cooperative (KUD) does not keep journals, ledgers and does not present reports on changes in equity, as well as notes on financial reports. Apart from that, the calculation of accumulated depreciation listed in the fixed assets list is inaccurate, the cooperative does not provide provisions for bad debts. The implementation of accounting at the Margodadi Village Unit Cooperative (KUD) is not in accordance with Generally Accepted Accounting Principles.

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