Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Simpang Empat Makmur Kota Pekanbaru

This research is which aims to know whether the implementation of accounting in the UEK-SP Simpang Empat Makmur has been following the generally accepted accounting principles. The analysis of this research uses a descriptive method by collecting primary and secondary data. While the data collection techniques conducted researchers are documentation, interviews, and observations. The results obtained from this research is on the presentation of the balance sheet, economic business district Save borrow (UEK-SP) Simpang Empat Makmur does not separate between the current assets with fixed assets. In financial statements, there is no uncollectible allowance. It is also known that the economic business of the Village Save Lending (UEK-SP) Simpang Empat Makmur has not compiled a statement of cash flows, equity reports, and records of financial statements as found in SAK ETAP . Based on the results of this study, it can be concluded that the analysis of the implementation of accounting on the economic business of the Village Save Lending (UEK-SP) Simpang Empat Makmur Kota Pekanbaru has not been following the generally accepted accounting principles