Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan-Simpan Pinjam (UEK-SP) Makmur Sejahtera Kelurahan Kedungsari Kecamatan Sukajadi Kota Pekanbaru
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Institusion
Universitas Islam Riau
Author
Irham, Yuliana
Subject
HF5601 Accounting
Datestamp
2022-04-06 04:21:15
Abstract :
This research was conducted at the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera Kelurahan Kedungsari, Sukajadi Sub-district, Pekanbaru City. This study aims to determine whether the accounting implemented by the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera is in accordance with generally accepted accounting principles. The data used for this study are primary and secondary data. While the technique of data collection is done by doing technical interviews and documentation. Based on the results of the study, it was found that UEK-SP Makmur Sejahtera has not separated current assets from fixed assets, UEK-SP Makmur Sejahtera has not presented uncollectible accounts, UEK-SP Makmur Sejahtera has not presented the fixed assets that it should, that UEK-SP Makmur Sejahtera does not make equity reports, cash flow statements and notes to financial statements. From the results of research conducted on the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera kelurahan Kedungsari Sukajadi Sub- district Pekanbaru City can be concluded that the accounting applied as a whole is not in accordance with generally accepted accounting principles.
This research was conducted at the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera Kelurahan Kedungsari, Sukajadi Sub-district, Pekanbaru City. This study aims to determine whether the accounting implemented by the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera is in accordance with generally accepted accounting principles. The data used for this study are primary and secondary data. While the technique of data collection is done by doing technical interviews and documentation. Based on the results of the study, it was found that UEK-SP Makmur Sejahtera has not separated current assets from fixed assets, UEK-SP Makmur Sejahtera has not presented uncollectible accounts, UEK-SP Makmur Sejahtera has not presented the fixed assets that it should, that UEK-SP Makmur Sejahtera does not make equity reports, cash flow statements and notes to financial statements. From the results of research conducted on the Usaha Ekonomi Kelurahan ? Simpan Pinjam (UEK-SP) Makmur Sejahtera kelurahan Kedungsari Sukajadi Sub- district Pekanbaru City can be concluded that the accounting applied as a whole is not in accordance with generally accepted accounting principles.
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