Paramutia, Paramutia (2018) Analisis Penerapan Akuntansi Pada Lkm Lancang Kuning Kelurahan Cinta Raja Kecamatan Sail Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the Appropriateness of Accounting Implementation in LKM Lancang Kuning Kelurahan Cinta Raja Sail Sub-district Pekanbaru with General Accounting Principles. The data in this study is primary data obtained through interviews on the manager of LKM and secondary data obtained through financial reports that have been documented by the Lancang Kuning LKM. The results of the analysis of financial statements in the Lancang Kuning LKM Kelurahan Cinta Raja Sail Kota Pekanbaru then found some problems in the application of accounting in the LKM such as LKM Lancang Kuning has not made a ledger and a trial balance. Not yet providing fixed assets in accordance with generally accepted accounting principles for not recording or presenting grant assets from the government in the form of inventory. Not yet presented liabilities in accordance with generally accepted accounting principles, because it has not classified short-term debt and long-term debt. Not yet presents capital in accordance with generally accepted accounting principles because it incorporates initial capital revolving loan as a capital account, which should be a long-term debt account. Has not presented the asset in accordance with generally accepted accounting principles because it does not separate between current assets and fixed assets. Not yet reporting changes in equity, cash flows and notes to the financial statements which should be reported at the end of each accounting period in accordance with generally accepted accounting principles. Based on the results of the study it can be collected that the overall application of accounting in LKM Lancang Kuning Village Love King District Sail Pekanbaru not in accordance with generally accepted accounting principles.

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