Analisis Penerapan Akuntansi Pada Toko Sepeda Di Kota Pekanbaru

Fauzana, Annisa (2019) Analisis Penerapan Akuntansi Pada Toko Sepeda Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted by the author on micro, small and medium businesses in the city of Pekanbaru, the type of business studied by the author is the entire bicycle shop business in the city of Pekanbaru. The purpose of this study is to find out how the accounting application carried out by bicycle shop entrepreneurs in the city of Pekanbaru, whether it is appropriate or has applied the basic concepts of accounting as stipulated in SAK EMKM. The data used in this study are primary data and secondary data data collection techniques in this study is the literature study, structured interviews, documentation, and observation. After the data is collected then the data is obtained using descriptive analysis method. Based on the results of research and discussion conducted by the author, it can be concluded that the records that have been made by bicycle shop entrepreneurs have not applied the basic concepts of accounting in accordance with the standards set forth in SAK EMKM.

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