Analisis Penerapan Akuntansi Pada Toko Pakaian Di Kecamatan Tembilahan

Andika, Bambang (2021) Analisis Penerapan Akuntansi Pada Toko Pakaian Di Kecamatan Tembilahan. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTING APPLICATION IN CLOTHES IN TEMBILAHAN DISTRICT By: BAMBANG ANDIKA 155310985 ABSTRACT This research was conducted at one of the micro, small and medium enterprises in Tembilahan sub-district. With regard to this research, the object of research is the clothing store business. The purpose of this study was to determine the suitability of the accounting carried out in the clothing store business in the district of Tembilahan with the basic accounting concepts that apply in the Financial Accounting System for Micro and Medium Entities (SAK EMKM). The author conducted research on 23 clothing businesses in the Tembilahan district. The data used in this study are primary data and secondary data, the data collection technique in this research is literature study, structured interviews and documentation. After all data has been collected then the data is analyzed using descriptive methods. Based on the results of research and discussion, it can be concluded that the records carried out by clothing shop entrepreneurs are not in accordance with the basic concepts of accounting, clothing shop traders in Tembilahan sub-district have not implemented the Intermediate Financial Accounting System (SAK EMKM), such as not separating business finances from personal finances. . Simple recording system in the form of daily notes.

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