Analisis Penerapan Akuntansi Pada Usaha Toko Barang Harian Di Kecamatan Koto Gasib

Febriani, Wulandari (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Barang Harian Di Kecamatan Koto Gasib. Other thesis, Universitas Islam Riau.

Text 175310121.pdf - Submitted Version Download (3MB)

Abstract

This research was conducted by the author in Koto Gasib District, Siak Regency with the object of research being daily goods entrepreneurs. The purpose of this study is to understand the application of accounting carried out by entrepreneurs of daily goods whether they have fulfilled the basic concepts of accounting in running their business. The data collected are primary and secondary data, with the population in this study as many as 40 stores and a sample of 24 stores using purposive sampling, this study used interview and documentation data collection methods. While the data analysis used is a descriptive qualitative approach. This method describes a situation and then compares the theory that has been studied with the practice. Based on the results of the study, it was stated that in general the daily goods business in Koto Gasib District in carrying out their business applied a cash basis. The daily goods business in Koto Gasib District has not applied the concept of business unit, the concept of business continuity, the concept of matching, the concept of the time period. And only record financial statements in a simple way with a single recording system (single entry). So it can be concluded that the application of accounting in the daily goods shop business in Koto Gasib District is not in accordance with the basic concepts of accounting.

Actions (login required)

View Item