Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Dumai Kota (Kota Dumai)

Mesya, Syasha Lidiawati (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Dumai Kota (Kota Dumai). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine wheter the application of accounting carried out by the clothing store business in Dumai City District, Dumai City is in accordance with the basic concepts and principles of accounting. The data used in study are primary and secondary data, primary data obtained by interviewing informants and giving questionnaires. Secondary data is obtained by taking samples carried out by the business. In the analysis the authors collect, compile and analyze the data using. The research was conducted with a qualitative descriptive method. The sampling technique is a purposive sampling technique which is a sampling technique based on certain criteria. Based on the criteria that have been set, the final sampel that meets the criteria is 20 clothing stores. After all the data has been collected, then the data is grouped according to their respective types and poured in the form of a table which will then be analyzed and described descriptively. Based on the results of the study, it can be concluded that in general this clothing store business already knows the word accounting, but to apply the accounting system for this clothing store business, it has not applied the basic accounting concepts due to a lack of understanding in managing accounting for their business. The clothing store business in Dumai Kota District (Dumai City) has not yet implemented the Continuity of Business Concept and the Matching Concept and most have applied the Business Unit Concept and the Time Period Concept. So it can be concluded that the application of accounting in the clothing store business in Dumai City District (Dumai City) is not in accordance with the basic concepts of accounting.

Item Type: Thesis (Other)
Contributors:
ContributionContributorsNIDN/NIDK
SponsorAzwirman, Azwirman1010077302
SponsorMochtar, Raja Ade Fitrasari1022048901
Uncontrolled Keywords: Basic accounting concepts
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Febby Amelia
Date Deposited: 13 May 2022 10:04
Last Modified: 13 May 2022 10:04
URI: http://repository.uir.ac.id/id/eprint/10818

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