Sinaga, Putri Nazla Enjeli (2021) Analisis Penerapan Akuntansi pada Usaha Ayam Potong di Kecamatan Sail dan Kecamatan Lima Puluh Kota Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in Indonesia because MSMEs can provide encouragement and improvement to economic growth. But in this MSME there are still problems, MSME actors have not implemented accounting in running their business. This study aims to determine whether in running the business carried out by the broiler business in Sail District and Lima Puluh Kota Pekanbaru, the application is in accordance with the basic accounting concepts that should be. In this study the data collected is primary data and secondary data. Data collection techniques using purposive sampling technique, the method in this study by conducting structured interviews with respondents and documentation as well as distributing questionnaires that have available alternative answers. While the data analysis used is a descriptive method, if all the data has been collected, then the data is grouped according to their respective types, then described descriptively so that it can be seen how the suitability of the application of accounting in the broiler business in Tenayan Raya Pekanbaru District with the basic concepts of accounting. From the research that the author has done, the following results are obtained: (1) The chicken business in Sail District and Lima Puluh Kota Pekanbaru still has not implemented profit and loss accounting in running its business, (2) In the basic recording concept, the broiler business in Sail Subdistrict and Lima Puluh Kota Pekanbaru using a cash basis and an accrual basis, but there are still some who have not applied the basic concept of accounting on an accrual basis, (3) The broiler business in Sail District and Lima Puluh Kota Pekanbaru still uses a recording system that simple in its information, so it has not been able to produce decent and quality information in running its business.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | UMKM, Application Accounting, Business Entry, Going Concern, Time Period, Matching Concept | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 10 Aug 2022 15:11 | ||||||
| Last Modified: | 10 Aug 2022 15:11 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/13755 |
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