Analisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Berkah Bersama Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu

A B S T R A C T The purpose of this study was to determine the suitability of the application of accounting in Village Owned Enterprises (UED-SP) Berkah Bersama Seresam Village, Seberida District, Indragiri Hulu Regency with generally accepted accounting principles. The data collection technique used in this research is by using interview and documentation methods. In analyzing the data the author uses a descriptive method, namely analyzing the facts encountered in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The results of the study, namely the accounting process, the presentation of fixed assets, and capital at UED-SP have not followed generally accepted accounting principles. This UED-SP does not prepare equity reports, cash flow statements, and notes to financial statements and has not applied accounting in accordance with SAK ETAP