Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Motah Makmur Desa Kepayang Sari Kecamatan Batang Cenaku Kabupaten Indragiri Hulu

The purpose of research conducted at the motah makmur village unit cooperative was to find out the application of accounting to the KUD with generally accepted accounting principles. The research was conducted using a qualitative descriptive method, namely analizing the facts that exist in the field, then connecting with the theories that the auther got.as for the research location taken is the cooperative unit of the motah Makmur village kepayang sari village batang cenaku Indragiri hulu district, the types of data needed in this study are primary data and secondary data. From the research, the authers found several problems, namely the cooperative has not made allowance for uncollectible accounts, does not present cash flow reports, does not record accrued interest. The results of the study indicate that the application of accounting at the Motah Makmur village unit cooperative is not accordance with generally accepted accounting prinsiples