Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Prima Sehati Desa Lubuk Ramo Kecamatan Kuantan Mudik Kabupaten Kuantan Singingi

A B S T R A K ANALYSIS OF THE APPLICATION OF ACCOUNTING IN VILLAGE UNIT COOPERATIVES (KUD) PRIMA SEHATI DESA LUBUK RAMO KECAMATAN KUANTAN MUDIK KABUPATEN KUANTAN SINGINGI Oleh ELSI PUSPITA HARIANI 165310989 This research was conducted at the Prima Sehati Village Unit Cooperative (KUD), Lubuk Ramo Village, Kuantan Mudik District, Kuantan Singingi Regency. The purpose of this study is to determine the appropriateness of the accounting application at the Prima Sehati Village Unit Cooperative (KUD), Lubuk Ramo Village, Kuantan Mudik District, Kuantan Singingi Regency with generally accepted accounting principles. The types of data used are primary and secondary data. The data collection technique used in this study is to use the interview method, which is to hold direct questions and answers with the relevant sections and documentation regarding cooperative finance. The data analysis method used is descriptive method, which describes a real situation that is found and then analyzes the data based on theories related to problem discussion, then makes decisions. From the results of the research conducted by the author, it was found that the Prima Sehati Village Unit Cooperative (KUD), Lubuk Ramo Village, Kuantan Mudik District, Kuantan Singingi Regency had not calculated and recorded the employee benefits obligation as indicated in SAK ETAP number Chapter 23 which requires companies to record employee benefits. employees in financial reports. The application of accounting at the Prima Sehati Village Unit Cooperative (KUD), Lubuk Ramo Village, Kuantan Mudik District, Kuantan Singingi Regency is not in accordance with generally accepted accounting principles