Analisis Penerapan Akuntansi Pada Usaha Martabak Manis Di Kecamatan Tampan

Sisinto, Sari Hendrayati (2021) Analisis Penerapan Akuntansi Pada Usaha Martabak Manis Di Kecamatan Tampan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Pekanbaru City, especially in Tampan Sub-district. The object of this research is sweet martabak business in Tampan Sub-district. The problem in this research is the application of accounting applied by business owners sweet martabak in the Tampan Sub-district whether it is appropriate or not with the basic concept of accounting The purpose of this research is to know the suitability of accounting application in sweet martabak business with the basic concept of accounting. The data types in this research are primary and secondary data. Data collection techniques using questionnaires, interviews and documentation. Data analysis techniques using qualitative descriptive analysis. The result of this research is that in general business owners are familiar with accounting, the recording is still very simple and still lacks understanding of good bookkeeping. The basis of the recording used is cash basis. Most of the sweet martabak businesses in the tampan sub-district have applied the concept of business continuity and the concept of time period, but have not implemented the concept of business entity and the concept of match. Overall the application of accounting applied by business owners sweet martabak in The Tampan Sub-district has not been in accordance with the basic concept of accounting.

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