Analisis Penerapan Akuntansi Pada Toko Tekstil Di Kecamatan Pekanbaru Kota

Aisya, Farra (2021) Analisis Penerapan Akuntansi Pada Toko Tekstil Di Kecamatan Pekanbaru Kota. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the suitability of the accounting implementation by the Textile Stores in Pekanbaru City District with the basic concept of accounting. This type of research is a qualitative descriptive study where the object of the research is Textile Shop Business in Pekanbaru City District, the types and sources of data used in this writing are 1) Primary data, where data is obtained directly from respondents through interviews and questionnaires. 2) Secondary Data, data obtained from agencies related to textile business managers and from respondents obtained notebooks to record transactions. Data analysis techniques, where the data that has been collected are then grouped according to their respective types. After pouring it into tabular form and will be described descriptively so that it can be seen whether the textile shop entrepreneurs in Pekanbaru City District have implementation the basic concept of accounting. Based on the results of the discussion and research that has been carried out, it can be concluded: Textile shop entrepreneurs have implementation the basic concept of accounting, namely the basis of cash-based recording, but have not implementation the concept of business continuity, time period, the concept of business unity and the concept of matching. So it can be concluded that there is a simple recording system and there are still many unused recording books. The textile shop business in Pekanbaru City District has not implemented accounting in accordance with the basic concepts of accounting.

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