Analisis Penerapan Akuntansi Pada Usaha Laundry Di Kecamatan Aur Birugo Tigo Baleh Kota Bukittinggi

Guswita, Novia (2021) Analisis Penerapan Akuntansi Pada Usaha Laundry Di Kecamatan Aur Birugo Tigo Baleh Kota Bukittinggi. Other thesis, Universitas Islam Riau.

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Abstract

Given the rapid economic development requires people to think creatively to create business opportunities such as small and medium enterprises. With the development of samll and medium business activities, it is hoped that it can help the economy of the community. To maintain small and medium enterprises, it is expected that there will be financial management that is well organized, making it easier for managers to make decisions in running their business.This study aims to determine how the appropriateness of the accounting application in the laundry business in Aur Birugo Tigo Baleh district, Bukittinggi city, whether it is in accordance with the basic concepts of accounting. This research uses qualititative methods. While the object of this research is the laundry entrepreneurs in the Aur birugo tigo baleh district, Bukittinggi City. This research uses primary data and secondary data. Primary data wer obtained from interviews and structured questionnaires, while secondary data were obtained from literature review books, journals, data from the Department of Trade, UKM, and Cooperatives of the city of Bukittinggi. and data analysis using descriptive methods. Based on the result of research that has been done, it is concluded that the application of accounting in the laundry business in the Aur Birugo Tigo Baleh district of Bukittinggi City is not in accordance with the basic concept of accounting. Keywords: Basic accounting concepts, Financial reports, UMKM, SAK UMKM.

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