Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan – Simpan Pinjam (UEK-SP) Meranti Jaya Kelurahan Meranti Pandak Kecamatan Rumbai Pesisir Kota Pekanbaru

This research was conducted at the Usaha Ekonomi Kelurahan – Simpan Pinjam (UEK-SP) Meranti Jaya, Meranti Pandak sub-district, Rumbai Pesisir, PEKANBARU City. To find out whether the accounting application at UEK-SP Meranti Jaya is in accordance with Generally Accepted Accounting Principles. This study uses primary data in the form of the history of the establishment of UEK-SP Meranti Jaya, business activities, organizational structure and financial reports of UEK-SP Meranti Jaya. Then, data collection techniques by means of interviews and documentation. The data analysis technique used for this research is descriptive method. Based on the results of research and discussion, UEK-SP Meranti Jaya has not presented fixed assets, payables, and receivables in accordance with GAAP, and has not made journals, ledgers, reports of changes in equity, cash flow statement, and notes to financial statements so that it can be concluded that the application of accounting at UEK-SP Meranti Jaya is not in accordance with the Generally Accepted Accounting Principles