Analisis Penerapan Akuntansi Terhadap Pangkalan LPG 3 Kg Di Kecamatan Marpoyan Damai

Zulqo, Rahmad Hidayat (2020) Analisis Penerapan Akuntansi Terhadap Pangkalan LPG 3 Kg Di Kecamatan Marpoyan Damai. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to determine the suitability of the accounting application carried out by the 3 Kg LPG base entrepreneurs in Marpoyan Damai District with the Basic Accounting Concepts. The data collected are primary data and secondary data. Data collection techniques in this study were interviews, documentation and questionnaires. After all the data is collected then the data is analyzed using descriptive methods so that it can be seen how the suitability of the accounting application carried out by 3 Kg LPG base entrepreneurs in Marpoyan Damai District in Pekanbaru with basic accounting concepts. The results obtained from the research that have been conducted by researchers are: (1) the 3 Kg LPG base entrepreneurs in Marpoyan Damai District have not applied the concept of recording profit and loss in their business, (2) the recording basis used by the existing 3 Kg LPG base entrepreneurs in Marpoyan Damai District in Pekanbaru is a single entry system, (3) the 3 Kg LPG base businessman in Marpoyan Damai District in Pekanbaru has not applied the concept of financial position in his business, (4) the 3 Kg LPG base entrepreneur in Marpoyan Damai District in Pekanbaru has not implemented the concept of equity in its business. The recording system carried out by the 3 Kg LPG base entrepreneur in Marpoyan Damai District is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running their business.

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