Analisis Penerapan Akuntansi Pada Usaha Percetakan dan Sablon Di Kabupaten Kampar, Riau

T, Satriawan Niat (2020) Analisis Penerapan Akuntansi Pada Usaha Percetakan dan Sablon Di Kabupaten Kampar, Riau. Other thesis, Universitas Islam Riau.

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Abstract

The study was conducted in Kampar Regency, Riau with the object of research being the printing and screen printing business. The topic of the problem in this research is whether the application of accounting in accordance with the Financial Accounting Standards of Micro, Small and Medium Enterprises (SAK EMKM) has been applied by printing and screen printing business owners in Kampar Regency, Riau. The research conducted is expected to find out whether the basic accounting concepts have been applied by the owners of printing and screen printing business in Kampar Regency, Riau. The data collected is primary data and secondary data. For the data collection methods the authors use are structured interviews, observations, documentation and questionnaires. Analysis of the data that I use is a descriptive method. Through the research process that the author has done, the authors conclude that in general the owners of printing and screen printing business in Kampar Regency, Riau have known and know the accounting terms, however the printing and screen printing business owners in Kampar Regency, Riau have not implemented an accounting system and did not follow the basic concepts of accounting due to lack of training in the field of recording financial statements. The owners of printing and screen printing business in Kampar Regency, Riau have not yet fully implemented the preparation of financial statements in accordance with SAK EMKM.

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