Analisis Penerapan Akuntansi Koperasi Pada Koperasi Unit Desa (KUD) Palapa Di Desa Muara Bahan Kecamatan Singingi Hilir Kabupaten Kuantan Singingi

The research was carried out at the Palapa Village Unit Cooperative (KUD) in Muara Bahan Village, Singingi Hilir District, Kuantan Singingi Regency. This research was conducted in October 2019. The purpose of this study was to determine the presentation of the financial statements of the Palapa Village Unit Cooperative (KUD) in Muara Bahan Village was in accordance with General Acceptable Accounting Principles in accordance with applicable SAK ETAP. The Palapa Village Unit Cooperative (KUD) in Muara Bahan Village has several business units namely the Savings and Loans Business Unit and the KKPA Palm Oil Processing Unit. Cooperative financial statements in standard form consist of: Balance Sheet, Calculation of Operating Results, Cash Flow Report, Report on Economic Promotion of Members and Notes to Financial Statements. The types of data collected for the purpose of conducting this research are primary data and also secondary data. Primary data is data obtained from interviewing informants about the history of the Palapa Village Unit Cooperative (KUD) in Muara Bahan Village. While secondary data obtained from KUD perngakat in bentyk Files so for example the Cooperative organizational structure, and also the Village Unit Cooperative Financial Report (KUD). The disadvantage of this KUD is that the Cooperative has not yet presented a report on the economic promotion of members, so it does not reflect the economic benefits received by members. Henceforth for the progress of the Palapa KUD it is advisable to present a member economic promotion report. So that users or interested parties know what benefits the cooperative members will get