Analisis Penerapan Akuntansi Pada Usaha Sanggar Senam Di Pekanbaru

Nurrohmah, Isti (2020) Analisis Penerapan Akuntansi Pada Usaha Sanggar Senam Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTINGAPPLICATION IN GYMNASTICS STUDIO BUSINESS IN PEKANBARU By: ISTI NURROHMAH 165310508 This research was conducted in Pekanbaru with the object of research, being the gymnastic studio business. The main problem that will be examined is whether the accounting application applied by gymnastics studio business in Pekanbaru is in accordance with SAK EMKM and basic accounting concepts The purpose of this study was to determine the application of accounting applied by gymnastic studio business in accordance with SAK EMKM and fulfilling the basic concepts of accounting. In this research, the gymnastics business in Pekanbaru, there are 16 businesses that will be studied. Types and sources of data used are primary and secondary data. The data collection techniques used were interviews, documentation and observation and data analysis using descriptive methods. After all the data is collected, the data is divided into several parts and processed in tabular form so that the authors can draw conclusions from the results of the research that has been done. Based on the research and discussion carried out, it can be concluded that the application of accounting that has been carried out in the gymnastics business in Pekanbaru is not in accordance with SAK EMKM and fulfills the basic concepts of accounting.

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