Analisis Penerapan Akuntansi Pada Usaha Toko Jilbab Di Pasar Mandau Kecamatan Mandau Kabupaten Bengkalis

Sintya, Indri (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Jilbab Di Pasar Mandau Kecamatan Mandau Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of this study is to determine whether the accounting application carried out by the hijab shop business in Mandau Market, Mandau District, Bengkalis Regency has followed the basic concepts of accounting. The data collection techniques used in this study were interviews, questionnaires and documentation. In analyzing the data, the writer uses descriptive method, namely analyzing the data by collecting data and to explain the situations and conditions found in field research, then compared with various theories and conclusions and suggestions are drawn. The result of the research is that the basic recording used by all hijab shop entrepreneurs in Mandau District is Cash Basic, which recognizes or records transactions when cash has been received or paid. Hijab shop operators have not yet adopted the matching concept which states that income must be compared with costs incurred. Some of the hijab shop entrepreneurs in Mandau District do not understand and apply the concept of business unity because they do not separate the recording of business and household transactions. The concept of business continuity in which no hijab shop entrepreneur has calculated the cost of depreciation. Hijab shop entrepreneurs have not applied the concept which states that accounting uses a period of time. Overall, it can be concluded that the accounting application of the hijab shop business in Mandau Market, Mandau District, Bengkalis Regency is not in accordance with the basic concepts of accounting.

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