Analisis Penerapan Akuntansi Pada Usaha Optik Di Kota Pekanbaru

Rahmawati, Dita (2020) Analisis Penerapan Akuntansi Pada Usaha Optik Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This small and medium business research was conducted in Pekanbaru City. Samples taken by researchers amounted to 23 respondents. The object is an optical entrepreneur. The problem taken in this research is whether the application of accounting carried out in the optical business in the city of Pekanbaru is in accordance with the basic concepts of accounting in carrying out its business. The purpose of this study is to determine the suitability of the application of accounting carried out by optical entrepreneurs in the city of Pekanbaru already applying the basic concepts of accounting in conducting their business. Based on the results of the study stated that the optical business in Pekanbaru City has not applied the basic concepts of accounting which include: Most of the optical businesses have applied the basic concept of accounting which is the basis of cash-based recording but have not applied the concept of business continuity, time period, the concept of business unity and the concept of matching . Then it can be concluded with the existence of a simple recording system and there are still many recording books that are not used. The optical business in Pekanbaru City Has Not Implemented Accounting in Accordance with Basic Accounting Concepts.

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