Analisis Penerapan Akuntansi Pada Koperasi Unit Desa (KUD) Gemah Ripah Di Desa Rimba Jaya Kecamatan Tapung Hulu Kabupaten Kampar Provinsi Riau

This research was conducted in Rimba Jaya Village, Tapung Hulu District, Kampar Regency. The object of this research is the Village Unit Cooperative (KUD) Gemah Ripah. The purpose of this study was to determine the suitability of the accounting application in the Gemah Ripah Village Unit Cooperative in Rimba Jaya Village, Tapung Hulu District, Kampar Regency. with generally accepted accounting principles. Types of data collected in the form of primary and secondary data. The data collection technique used in this research is to use the interview method, which is to hold direct questions and answers with related sections and documentation regarding the finances of the cooperative. The data analysis method used is descriptive method, which describes a real situation found then analyzes the data based on theories that have to do with discussing the problem, then draws conclusions. From the results of research conducted by the author, it is obtained that the Village Unit Cooperative (KUD) Gemah Ripah in Rimba Jaya Village, Tapung Hulu District, Kampar Regency. has not separated the recording of accounts receivable from members and non-members. So that the application of accounting in the Village Unit Cooperative (KUD) Gemah Ripah is not in accordance with generally accepted accounting principles, accounting records have not been fully able to provide financial information needed by cooperatives and external partie