Analisis Penerapan Akuntansi Pada Toko Mainan Di Kota Pekanbaru

Marsudi, M Sukri (2021) Analisis Penerapan Akuntansi Pada Toko Mainan Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of accounting practices carried out by entrepreneurs in Pekanbaru city with SAK EMKM. The data collected are primary data and secondary data. The data techniques in this research are 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 toy shop entrepreneurs in Pekanbaru City with the basic accounting concepts. The results obtained from the research that have been carried out by researchers are: (1) the toy shop entrepreneurs in the city of Pekanbaru have not applied the concept of recording profit and loss in their business, (2) the basis of recording used by toy stores in the city of Pekanbaru is a single entry system, (3) )) The toy shop entrepreneurs in Pekanbaru have not implemented the concept in their business, (4) The toy shop entrepreneurs in Pekanbaru have not applied the concept of equity in their business. The recording system carried out by the toy shop in the city of Pekanbaru is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running its business.

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