ANALISIS PENERAPAN AKUNTANSI PADA UNIT SIMPAN PINJAM KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) JASA MULYA SMPN 1 PANGEAN KECAMATAN PANGEAN KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted in Unit Simpan Pinjam KPRI Jasa Mulya SMPN 1 Pangean, Subdistrict Pangean, distirct of Kuantan Singingi. The purpose of this study was to determine whether the accounting has been applied in Unit Simpan Pinjam KPRI Jasa Mulya SMPN 1 Pangean, Subdistrict Pangean, distirct of Kuantan Singingi with the SAK ETAP. The research method used is descriptive qualitative. Data of study primary data. Data collection techniques need are interviews, observation, and documentation.Based on the research and discussion show that in the process of implementation of the existing accounting cyle, KPRI Jasa Mulya did not record transaction in the journal entry, and the recapitulation strange wich is trial balance and closing journal based accounting cycle in general. At the presentation stage KPRI Jasa Mulya is not present Statement of Changes in equity, Statement of Cash Flow, and Notes to Finacial Statement. The result of research conducted on unit simpan pinjam KPRI Jasa Mulya SMPN 1 Pangean can be concluded that the accounting is not applied on the whole in accordance with the SAK ETAP.