Analisis Penerapan Akuntansi Pada Usaha Distro Di Kota Payakumbuh

Fadhilla, Feby (2022) Analisis Penerapan Akuntansi Pada Usaha Distro Di Kota Payakumbuh. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Payakumbuh City. The object of this research is the distribution business in the city of Payakumbuh. The problem in this study is whether the implementation of accounting carried out by the distribution business in Payakumbuh is in accordance with the basic concepts of accounting. The purpose of this study was to determine the suitability of the accounting implementation carried out by distribution businesses in the city of Payakumbuh with the basic concepts of accounting. The data collected is primary data and secondary data with data collection techniques using questionnaires and documentation. The type of research used is qualitative. While data analysis using descriptive method. The results of the study showed that the distribution business used a cash- based transaction recording. Some distributions in the city of Payakumbuh do not separate personal finances from stores, meaning that there are distributions that have not implemented the concept of a business unit. The results of the study also found that the distribution business in the city of Payakumbuh had not recorded the depreciation cost. In addition, some distributions do not apply the concept of a time period because they are still calculating the profit and loss per week or per day. So it can be concluded that the application of accounting in the distribution business in Payakumbuh is not in accordance with the accounting base principles and concepts.

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