Analisis Penerapan Akuntansi Pada Koperasi Perdagangan Dan Jasa Prima Umega Di Pekanbaru

This research was conducted at the Prima Umega Trade and Services Cooperative with the aim of knowing whether the accounting application at the Prima Umega Trade and Services Cooperative was in accordance with generally accepted accounting principles. The research data used are primary data and secondary data. Primary data is data obtained by conducting interviews with cooperative management regarding the preparation of cooperative financial statements. While secondary data is data obtained from literature, documents, reports related to research. The data collection techniques used are direct interviews and documentation. While the data analysis technique used a qualitative descriptive method. The results of research conducted at the Prima Umega Trade and Services Cooperative show that the cooperative does not provide allowance for bad debts, the cooperative still lists the canteen building whose useful life has expired with a value of zero, and does not explain the formation of donations and deposits. The application of accounting in the Prima Umega Trade and Services Cooperative is still not in accordance with generally accepted accounting principles