Analisis Penerapan Akuntansi Pada Usaha Pecel Lele Di Kecamatan Sukajadi Pekanbaru

Fadillah, Hella (2022) Analisis Penerapan Akuntansi Pada Usaha Pecel Lele Di Kecamatan Sukajadi Pekanbaru. Other thesis, Universitas Islam Riau.

Text 175310979.pdf - Submitted Version Download (3MB)

Abstract

The purpose of this study was to determine whether the application of accounting in the catfish pecel business in Sukajadi District, Pekanbaru was in accordance with the basic concepts of accounting. The basic accounting concepts used are the concept of a business unit, the basic concept of recording, the concept of a time period, the concept of continuity, and the concept of matching. The object of this research is the catfish pecel business in Sukajadi District. The population of this study were all catfish pecel businesses in Sukajadi District, Pekanbaru, which amounted to 30 catfish pecel businesses based on data from the Pekanbaru cooperative and UMKM service. Data analysis from research is data collected using primary data and secondary data. The data collection technique used by the author in conducting this research is quantitative methods, namely distributing questionnaires, conducting structured interviews and documentation. From the results of the research that has been done, it can be concluded that the catfish pecel business in Sukajadi District, Pekanbaru is not in accordance with the basic concepts of accounting. This can be seen from the basic accounting concepts used, namely 1. The concept of business unity, the catfish pecel business has not applied the concept of business unity because it still combines personal money with business money. 2. The basic concept of recording, the catfish pecel business has not implemented the basic concept of recording because it uses a single accounting system (Single Entry). 3. The concept of continuity, the catfish pecel business has not implemented this concept because it does not calculate the depreciation of fixed assets. 4. The concept of the time period, the catfish pecel business has implemented this concept but is not fully in accordance with the concept of the time period. 5. The concept of matching, the catfish pecel business has not applied this concept because it has not included the costs that should be taken into account in the profit and loss calculation.

Actions (login required)

View Item