Analisis Penerapan Akuntansi Pada Toko Sarana Tani Di Kecamatan Salimpaung Kabupaten Tanah Datar (SumBar)

Muntaha, Siratul (2020) Analisis Penerapan Akuntansi Pada Toko Sarana Tani Di Kecamatan Salimpaung Kabupaten Tanah Datar (SumBar). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Salimpaung Subdistrict, Tanah Datar Regency (SUMBAR). In this study, the object is the Farming Facilities Business in Salimpaung District. The problem in this study is whether the accounting application carried out by farmers in the farming facilities in Salimpaung District is in accordance with SAK EMKM and the basic accounting concepts that are generally accepted. The purpose of the authors in choosing this object is to determine the suitability of accounting treatment for Farming Facilities Business in Salimpaung Subdistrict, Tanan Datar Regency (SUMBAR) with SAK UMKM and basic accounting concepts for managing their business. The data taken in this research are primary data and secondary data, the techniques used by the writer in this study are interviews, documentation and in the form of questionnaire questions. All data were collected and then processed using descriptive methods. From the results of the research and discussion, it can be concluded that the records applied by the farmer facility entrepreneurs are not fully in accordance with the SAK EMKM and the basic accounting concepts that are generally accepted.

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