Analisis Penerapan Akuntansi Pada Usaha Toko Hewan Unggas Di Kota Pekanbaru

Oktavionaldi, Gani (2020) Analisis Penerapan Akuntansi Pada Usaha Toko Hewan Unggas Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study authors conducted in Pekanbaru City. With regard to this research that sampled and objected are 21 Poultry Shop Entrepreneurs. The problem discussed in this study is how the application of accounting in poultry shop business in Pekanbaru city has fulfilled the basic concept of accounting well and correctly. The purpose of this research is to know the application of accounting system carried out by poultry shop entrepreneurs already fulfill the basic concepts of accounting in running its business. The method of data collection that the author needs for this writing material is: interview and documentation. While the analysis of the data used is a descriptive method. In general, poultry shop business in Pekanbaru city, in running its business already using cash receipt book and cash expenditure, but the business of Poultry Animal Shop in Pekanbaru City still exists that has not separated personal expenses and business expenses. Poultry shop in Pekanbaru city has also not recorded the depreciation of fixed assets as an indication of the sustainability of its business. And also they have not included all the business costs in the calculation of profit-loss at the end of the period.

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