Analisis Penerapan Akuntansi Pada Usaha Fotokopi Di Kecamatan Rengat Barat Kabupaten Indragiri Hulu

Yulinar, Alyssa (2021) Analisis Penerapan Akuntansi Pada Usaha Fotokopi Di Kecamatan Rengat Barat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in West Rengat District, Indragiri Hulu Regency. The object of this research is a photocopying business located in West Rengat District. The problem in this study is the application of accounting applied by photocopy business owners in West Rengat District whether it is in accordance with the basic concepts of accounting. The purpose of this study was to determine the suitability of the application of accounting in photocopying businesses in West Rengat District with the basic concepts of accounting. The types of data in this study are primary and secondary data. Data collection techniques using questionnaires, interviews and documentation. The data analysis technique used descriptive analysis. The results of this study are that in general, business owners are familiar with accounting, the recording is still very simple and there is still a lack of understanding of good bookkeeping. The recording basis used is the cash basis. Most of the photocopying businesses in West Rengat Subdistrict have applied the concept of business continuity and the concept of time period but have not yet applied the concept of a business unit and the concept of matching. Overall, the accounting application applied by photocopying business owners in West Rengat District is not in accordance with the basic accounting concepts.

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