Aisyah, Siti (2018) Analysis Of Accounting Implementation In Small-Reliable Restaurant (Ukm) In Bukit Raya Pekanbaru District. Other thesis, Universitas Islam Riau.
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Abstract
Behind the enormous potential as a supporter of the country's economy in the next few years, SMEs include a fairly complex problem that is related to financial management. Many businesses are experiencing financial problems, as a result the business has gone bankrupt. Small companies need the application of accounting in running their business, because with the application of accounting, the entrepreneur will know the profit or loss in running a business. Based on this, the authors conducted research on small businesses with the title "Accounting Application Analysis in Small-Scale Restaurants (SMEs) in Bukit Raya Pekanbaru District". SME operating income comes from sales activities of various types of food sold. This study aims to determine the suitability of the application of accounting in Small-Scale Restaurants (SMEs) in the Proof Raya District of Pekanbaru with basic accounting concepts. The study was conducted on Small-scale Restaurants (SMEs) in Bukit Raya Pekanbaru District, which amounted to 30 businesses. The data needed is secondary data primary data. Data collection techniques using structured interviews, questionnaires, and documentation and data analysis was carried out descriptively. The results of this study are: (1) Small-scale Restaurant Entrepreneurs (UKM) in Bukit Raya Pekanbaru District have not applied the concept of business unity in conducting business, (2) Small-scale Restaurant Entrepreneurs (UKM) in Bukit Raya Pekanbaru District have not applied the concept of business continuity, (3) Small-scale Restaurant Entrepreneurs (UKM) in Bukit Raya Pekanbaru District have not applied the concept of time period, (4) The basis of the records used by Small-scale Restaurant (UKM) entrepreneurs in Bukit Raya Pekanbaru District is cash basic, ( 5) Small-scale Restaurant Entrepreneurs (UKM) in Bukit Raya Pekanbaru District have not applied the match concept, (6) Overall, Small-scale Restaurant Entrepreneurs (UKM) in Bukit Raya Pekanbaru District have not applied basic accounting concepts, and have not been able to produce information feasible in running a business.
Item Type: | Thesis (Other) |
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Uncontrolled Keywords: | Application of Accounting, Basic Concepts of Accounting, IFRS EMKM. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | > Akuntansi S.1 |
Depositing User: | Furqan nafis al-azami |
Date Deposited: | 07 Oct 2021 08:08 |
Last Modified: | 07 Oct 2021 08:08 |
URI: | http://repository.uir.ac.id/id/eprint/2955 |
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