Analisis Penerapan Akuntansi pada Usaha Perlengkapan Jahitan di Pekanbaru

Sianipar, Jesika Rointan (2020) Analisis Penerapan Akuntansi pada Usaha Perlengkapan Jahitan di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Research conducted in Pekanbaru aimed to determine the extent to which the suitability of the application of the accounting is done by the employer supplies the Seams in Pekanbaru, whether in accordance with the principles of the basic accounting concepts and Accounting Standards of the Financial Entities Micro, Small, and Medium (SAK EMKM). In this Study the data used is primary data and secondary data, where primary data obtained through the form of interviews , distributing questionnaires and documentation. While the secondary data obtained through sampling of records of these efforts. After all the data is obtained, then the data is analyzed using descriptive method and in the conclude in the thesis. The author argues about the results of the research conducted that, the entrepreneur supplies the seams perform recording based on the cash basis. Employers also have not imposed the concept of unity of effort. Businessman fixtures seam to do the calculation of profit and loss once a month and the calculations are applied used as a guideline in its survival. Entrepreneurs haven't done penandingan between income and expenses appropriately. Based on the discussion and the results of research conducted it can be concluded that the application of the accounting that is done by employers Supplies of the Seam is not in accordance with Basic Accounting Concepts.

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