Analisis Penerapan Akuntansi Pada Usaha Kedai Kopi Di Kecamatan Pasir Penyu Kabupaten Indragiri Hulu

Azhari, Azhari (2021) Analisis Penerapan Akuntansi Pada Usaha Kedai Kopi Di Kecamatan Pasir Penyu Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was to find out the implementation of accounting carried out by coffee shop entrepreneurs has fulfilled the basic concepts of accounting in running their business. The data collected is premier data and secondary data. Data collection techniques in this research were interviews, documentation and questionnaires. After all the data has been collected then the data is analyzed using descriptive methods so that it can be seen how the suitability of the implementation of accounting with the basic accounting concepts carried out by coffee shop entrepreneurs in Pasir Penyu District. The results obtained from research that has been conducted by researchers, namely: (1) the basic of recording used by coffee shop entrepreneurs in Pasir Penyu District is single entry system, (2) coffee shop entrepreneurs in Pasir Penyu District haven’t applied the concept of financial position in their business, (3) haven’t separated between business and non-business transactions, (4) haven’t applied the concept of business continuity because they don’t record fixed assets and don’t depreciate. The recording system carried out by coffee shop entrepreneurs in Pasir Penyu District is still simple in providing adequate and quality information in accordance with basic accounting concepts in running their business.

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