Analisis Penerapan Akuntansi Pada CV. Rifat Gusta Ramadhan Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi

Ramadhani, Tifa (2020) Analisis Penerapan Akuntansi Pada CV. Rifat Gusta Ramadhan Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

The application of accounting in running Micro, Small and Medium Enterprises is generally absolutely necessary, because with the application of accounting, the entrepreneur will know the profit or loss in running the business. CV RGR as one of the companies classified as Micro, Small and Medium Enterprises has not implemented proper accounting by the company that has not obtained notes to the financial statements, so there is no detailed information about the summary of accounting policies, incl uding additional information and certain account details that explain the transaction companies do in running their business. This research was conducted with the aim to determine the suitability of the accounting application in CV. Rifat Gusta Ramadhan, K ecamatan Kuantan Tengah District, Kuantan Singingi Regrency with generally accepted accounting principles. This research was conducted at CV RGR Indrako Swalayan Kuantan Singingi . This research uses a descriptive method. The data collected is then grouped and analyzed to further draw conclusions as a result of research that has been done. Based on the results of research and discussion, the application of accounting conducted by CV. RGR Taluk Kuantan is not in accordance with the basic concepts of accounti ng. The financial statements prepared or presented by CV.RGR Taluk Kuantan are only two reports, namely the balance sheet and income statement, but have not been completed with notes to the financial statements, this is not in accordance with SAK EMKM whic h requires that there are three financial statements that must be prepared.

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