Analisis Penerapan Akuntansi Pada Lkm Maharatu Makmur Kelurahan Maharatu Kecamatan Marpoyan Damai Kota Pekanbaru

This research was conducted at LKM Maharatu Makmur, Maharatu Village, Marpoyan Damai City District, Pekanbaru. The purpose of this study is to find out whether Accounting that has been implemented by LKM Maharatu Makmur SubDistrict, Marpoyan Damai 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 Maharatu Makmur which did not present asset at the cost of the financial statements. In the accounting process, the LKM Maharatu Makmur has not followed the usual Accounting Process. The LKM Maharatu Makmur has not presented the Adjusting Entry, Work Sheet, and Note of Financial Statements. From the results of research conducted by LKM Maharatu Makmur, Maharatu Subdistrict, Marpoyan Damai City District, Pekanbaru, it can be concluded that the accounting applied is not as a whole in accordance with the Generally Accepted Accounting Principles