Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Dan Mobil Di Kecamatan Rambah Kabupaten Rokan Hulu

Rangkuti, Taufik Indra (2021) Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Dan Mobil Di Kecamatan Rambah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of accounting treatment for motorcycle and car washing businesses in Rambah sub-district with basic accounting concepts. This accounting application research was conducted in Rambah District, Rokan Hulu Regency, with 19 motorcycle and car washes as research objects. The data collected in this study are primary data and secondary data, data collection techniques by conducting structured interviews and documentation, then the data that has been collected is grouped according to its type. Based on the research that has been done that the application of accounting in the motorcycle and car washing business in the Rambah sub-district, Rokan Hulu Regency, records based on cash basis. Entrepreneurs also have not applied the concept of a business unit, the concept of a time period, the concept of business continuity, and the concept of matching. The calculation of profit and loss is carried out by entrepreneurs, there are monthly, weekly, or even daily. The entrepreneur has not yet calculated the fixed assets in his business in order to determine the continuity of his business. So it can be concluded that the motorcycle and car wash entrepreneurs in Rambah District, Rokan Hulu Regency are not in accordance with the basic accounting concepts.

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