Analisis Penerapan Akuntansi Pada LKM Sukaramai Jaya Kelurahan Sukaramai Kecamatan Pekanbaru Kota Kota Pekanbaru

Amelia, Annisa (2019) Analisis Penerapan Akuntansi Pada LKM Sukaramai Jaya Kelurahan Sukaramai Kecamatan Pekanbaru Kota Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

LKM Sukaramai Jaya Kelurahan Sukaramai, Pekanbaru City District is an institution that is engaged in services, namely providing savings and loans to help KSM (Non-Governmental Groups) to run or develop their businesses. The purpose of this study is to find out whether Sukaramai Jaya MFIs have applied Accounting based on generally accepted Accounting Principles. The types of data used are primary data and secondary data. Based on the results of surveys and interviews conducted with MFI Sukaramai Jaya, it was found several problems including MFI Sukaramai Jaya not presenting an inventory as large as its acquisition price in the financial statements. The accounting process at the Sukaramai Jaya MFI has not followed the usual accounting process. The Sukaramai Jaya MFI has not presented adjusting journal entries, work sheet, and notes to the financial statements. Based on the results of research conducted by the writer on LKM Sukaramai Jaya, Sukaramai Village, Pekanbaru District, Pekanbaru City, it can be concluded that the accounting applied has not been entirely in accordance with generally accepted accounting principles.

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