Analisis Penerapan Akuntansi Pada Usaha Foto Studio Di Kabupaten Indragiri Hulu

Rubianti, Siti (2020) Analisis Penerapan Akuntansi Pada Usaha Foto Studio Di Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to find out the appropriateness of the application of accounting in photo studio businesses at Indragiri Hulu District based on concepts of accounting. Data collected in this study were primary and secondary data, data collection techniques used observation, questionnaires, interviews and documentation. The data source in this study came from the results of questionnaires, documents and written notes from interviews involved 15 photo studio entrepreneurs at Indragiri Hulu Regency. Based on the research results obtained; 1) The basis recording used by photo studio entrepreneurs was cash basis, which is to recognize or record transactions when cash has been received or paid and an accrual basis that recognizes or records at the time of the incident. 2) The calculation of profit and loss by a photo studio entrepreneur does not include accrual costs, such as the costs for depreciating photo studio equipment, printing machines, shop rental fees and other costs. 3) Photo studio entrepreneurs have not fulfilled the concept of business unity because they have not separated company finance from household finance. 4) Photo studio entrepreneurs as a whole have made the concept of sustainability, seen from the business they go through running continuously and make a profit even there is a photo studio business that has been established for 37 years.

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