Analisis Penerapan Akuntansi Pada Lkm Sukamaju Jaya Sejahtera Kelurahan Sukamaju Kecamatan Sail Kota Pekanbaru

This research was conducted at LKM Sukamaju Jaya Sejahtera, Sukamaju Village, Sail City District, Pekanbaru. The purpose of this study is to find out whether Accounting that has been implemented by LKM Sukamaju Jaya Sejahtera Sukamaju Sub-District, Sail City District, Pekanbaru, is in accordance with the generally accepted Accounting Principles. The data used are primary data and secondary data. Based on the research and discussion conducted, it was found that there were several problems including the LKM Sukamaju Jaya Sejahtera which did not present asset at the cost of the financial statements. In the accounting process, the LKM Sukamaju Jaya Sejahtera has not followed the usual Accounting Process. The LKM Sukamaju Jaya Sejahtera has not presented the Adjusting Entry, Work Sheet, and Note of Financial Statements. From the results of research conducted by LKM Sukamaju Jaya Sejahtera, Sukamaju Subdistrict, Sail City District, Pekanbaru, it can be concluded that the accounting applied is not as a whole in accordance with the Generally Accepted Accounting Principles