Analisis Penerapan Akuntansi Pada Usaha Fotocopy Dan Alat Tulis Di Kecamatan Siak Hulu Kabupaten Kampar

Triyani, Suci (2021) Analisis Penerapan Akuntansi Pada Usaha Fotocopy Dan Alat Tulis Di Kecamatan Siak Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the application of accounting carried out by photocopying and stationery entrepreneurs in Kampar district, Siak Hulu sub-district has met the basic concepts of generally accepted accounting in running their business. The types and sources of data that the authors have collected in this study are primary data and secondary data using a descriptive approach. Primary data is data received directly from respondents through questionnaires and interviews while secondary data is data obtained from respondents such as diaries from business agencies and the population of photocopying and stationery businesses in Siak Hulu District, Kampar Regency. Data collection techniques in this study used interviews and documentation. while the technique of collecting data using purposive sampling technique. Based on the results of the research, most of the entrepreneurs of stationery and photocopying in Siak Hulu sub-district, Kampar district, have not applied the basic concepts of accounting. In the concept of a business entity, the business owner still combines personal expenses with business expenses. In the concept of going concern, entrepreneurs do not record fixed assets and depreciation. Stationery and photocopying entrepreneurs still use a cash basis. Meanwhile, for the concept of a time period, the entrepreneur still calculates his/her profit and loss on a daily basis, and in the concept of matching the entrepreneur has not included some of the costs in the calculation of the length of the loss.

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