Nabila, Tasya (2023) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (uek-sp) Keluraharan Tuah Karya Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to determine the suitability of the accounting practices carried out by UEK Tuah Karya with generally accepted accounting principles. The research method used is a qualitative method with data analysis techniques using descriptive analysis techniques and data collection techniques in this study are documentation and interviews. The results of this study indicate that UEK Tuah Karya has not carried out the recording process correctly, which has not been journalizing, posting to ledgers and not compiling complete financial reports. Apart from that, it is still wrong in recognizing bank balances, and does not make allowance for receivables on the balance sheet. so that the application of accounting at UEK Tuah Karya is not in accordance with Generally Accepted Accounting Principles.

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