Analisis Penerapan Akuntansi Pada Usaha Pangkas Rambut Di Kecamatan Tualang Kabupaten Siak

Rezki, M. Diego (2021) Analisis Penerapan Akuntansi Pada Usaha Pangkas Rambut Di Kecamatan Tualang Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This research is about the application of accounting in the barbershop business in Tualang District, Siak Regency. The problem in this study regarding the application of accounting carried out by the barber shop owner is in accordance with the basic concepts of accounting. The purpose of this study was to determine the suitability of the application of accounting in the barbershop business in Tualang District, Siak Regency with the basic concepts of accounting. The location of this research was carried out in Tualang District, Siak Regency. The object of this research is a barbershop, while the subject is the owner of the business. The sample in this study amounted to 21 barber shop owners. The type of data is divided into 2, namely primary data, namely the results of interviews and questionnaires, while secondary data is business financial records. Data collection techniques used are documentation, questionnaires and interviews. The data analysis technique used descriptive qualitative analysis. The results of the study explained that from 21 business owners, 14 businesses recorded cash in and out. The basis of recording is done on a cash basis. For the basic concept of accounting, business owners have not fully implemented the concept of business entities because they still combine business and personal expenses. In terms of business continuity, not all owners have recorded their fixed assets. For the concept of a time period, the owner has made financial statements. Meanwhile, the concept of matching has not been fully implemented by the barber shop owner in Tualang District, Siak Regency.

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