The results showed that the accounting system contained in the savings and loan cooperative in Kota Lhokseumawe is still done manually which includes recording of member data, recording of deposit data, recording of loan data, recording of loan installment data, recording of cash transactions and preparation of reports, the whole procedure is still done manually. Access as a data storage and crystal report as media preparation of reports. The design of this accounting application uses visual basic applications as a programming language, Ms. The development of the system in the design of accounting applications is done by the stages: 1) innitiation System 2) System analysis 3) Design of accounting applications 4) Implementation of accounting applications 5) Testing of accounting applications. A total of 5 savings and loan cooperatives in Kota Lhokseumawe are sampled in this study. The design of this application is expected to assist the management of savings and loans cooperatives in the City of Lhokseumawe in preparing financial statements based on accounting standards (SAK-ETAP). The purpose of this research is to design an accounting application for a savings and loans cooperative named Kospin Accounting version 1.0.
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December 2022
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