Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Panam Lestari Kelurahan Simpang Baru Kecamatan Tampan

The purpose of this study is to determine the application of financial management in the Savings and Loans Village Economic Business (UEK-SP) Panam Lestari Simpang Baru Village Tampan District which starts from the procedure of recording cash and non-cash transactions, recapitating incoming and outgoing money, making loan development reports so produce financial statements. As a reference the researcher uses an accounting cycle that is guided by Prinsis general accepted accounting. The type of data needed is primary data and secondary data, the data collection technique is done by collecting data by direct interview and documentation. The data source in this study came from written records and documents provided by the manager of the Panam Lestari Savings and Borrowing Village Economic Business (UEK-SP) Simpang Baru Village, Tampan District. From the results of research conducted by the manager of the Savings and Loan Village Economic Business UEK-SP District in the accounting recording process does not keep a journal for each of its transactions, while in presenting the financial statements only the balance sheet and income statement and Business managers. Economy Savings and Loans Village UEK-SP District does not prepare cash flow statements, changes in equity reports and records of cash flow statements