Analisis Penerapan Akuntansi Pada Koperasi Petani Sawit (KOPSA) Mekar Jaya di Desa Sei Lambu Makmur Kecamatan Tapung Kabupaten Kampar

The purpose of conducting research at the Mekar Jaya Oil Palm Farmers Cooperative in Sei Lambu Makmur Village, Tapung District, Kampar Regency is to analyze whether the presentation of its financial statements is in accordance with General Acceptable Accounting Principles. The technique used in data collection is interview technique, which collects data by conducting direct interviews with the cooperative's management. Then the documentation technique, namely by making photocopies of documents or financial reports such as accountability reports cooperative management. In the study found some deficiencies in the presentation of financial statements, some of which are cooperatives do not allow for uncollectible accounts, do not specify long-term debt, have not made policies reserve funds and include long-term debt installments in administrative expenses. The results showed that the presentation of the financial statements of Mekar Jaya Cooperative Oil Palm Farmers was not in accordance with General Acceptable Accounting Principles