Analisis Penerapan Akuntansi Pada Usaha Ekonomi Desa Simpan Pinjam (UED-SP) Badan Usaha Milik Kampung Lalang Bertuah Di Kapung Lalang Kecamatan Sungai Apit Kabupaten Siak

This research was conducted at the Savings and Loans Village Economic Enterprise (UED-SP) a Business Entity Owned by the Lucky Lalang Village in Lalang Village, Sungai Apit District, Siak Regency. The purpose of this study was to determine the suitability of the accounting application carried out by the Savings and Loan Village Economic Enterprise (UED-SP) of the Lalang Bertuah Village Owned Enterprises in Lalang Village, Sungai Apit District, Siak Regency in accordance with generally accepted accounting principles. This research method is using a qualitative descriptive method with primary and secondary data obtained directly from the Savings and Loans Village Economic Enterprise (UED-SP) a Business Entity Owned by the Lucky Lalang Village in Lalang Village, Sungai Apit District. Based on the analysis of research data, it was concluded that the (UED-SP) Business Entity Owned by the Lucky Lalang Village in Lalang Village, Sungai Apit District, Siak Regency had not implemented generally accepted accounting standards according to SAK ETAP. Keywords: Accounting, Accounting Application, UED-S