Analisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Amanah Desa Sialang Palas Kecamatan Lubuk Dalam, Kabupaten Siak

This research was conducted at the Village Economic Business Savings and Loans (UED-SP) Amanah, Sialang Palas Village, Lubuk Dalam District, Siak Regency. This study aims to determine whether the accounting applied by the Village Economic Enterprises-Savings and Loans Amanah is in accordance with generally accepted accounting principles. Writing in the research at UED-SP Amanag uses a qualitative descriptive method. The type and source of data used are primary data and secondary data. Meanwhile, the data collection technique is done by interview and documentation. Based on the results of the research obtained that UED-SP Amanah has not presented uncollectible accounts and reserves for write-offs, UED-SP Amanah has not presented fixed assets that should be, UED-SP Amanah has not yet made a report on changes in equity, a report on changes in cash flow, and notes on financial statements. Based on the results of the research that has been done, it can be concluded that the analysis of accounting receipts in the Village Economic Business - Simpam Pinjam Amanah, Sialang Palas Village, Lubuk Dalam District, Siak Regency not in accordance with generally accepted accounting principles