Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Karya Mukti Di Desa Tapung Jaya Kecamatan Tandun Kabupaten Rokan Hulu

ABSTRACT This research was conducted in Tapung Jaya Village, Tandun District, Rokan Hulu Regency. The object of this research is the Village Unit Cooperative (KUD) Karya Mukti. The purpose of this study was to determine the suitability of the accounting application in the Karya Mukti Village Unit Cooperative in Tapung Jaya Village, Tandun District, Rokan Hulu Regency with generally accepted accounting principles. Types of data collected in the form of primary and secondary data. The data collection technique used in this research is to use the interview method, which is to hold direct questions and answers with related sections and documentation regarding the finances of the cooperative. The data analysis method used is descriptive method, which describes a real situation found then analyzes the data based on theories that have to do with discussing the problem, then draws conclusions. From the results of research conducted by the author, it is obtained that the Village Unit Cooperative (KUD) Karya Mukti in Tapung Jaya Village, Tandun District, Rokan Hulu Regency has not separated the recording of accounts receivable from members and non-members. So that the application of accounting in the Village Unit Cooperative (KUD) Karya Mukti is not in accordance with generally accepted accounting principles, accounting records have not been fully able to provide financial information needed by cooperatives and external partie