Analisis Penerapan Akuntansi Pada Toko Barang Harian Di Kecamatan Tapung Hilir Kabupaten Kampar

Handayani, Kursi (2022) Analisis Penerapan Akuntansi Pada Toko Barang Harian Di Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of accounting in the daily goods store business in Tapung Hilir District, Kampar Regency. The types and sources of data used in this study are primary data and secondary data. The data collection technique used is structured interviews in the form of questions from questionnaires and documentation. This study used descriptive qualitative method. Based on the results of research conducted by the author that the owner of a daily goods shop in Tapung Hilir District, Kampar Regency uses the cash basis recording method. Business owners also have not applied the concept of a business unit because they are still combining business finance with non-business finance, have not applied the concept of business continuity, that is, they have not calculated assets to determine the sustainability of their business, have not applied the matching concept, that is, not all business owners have included expenses, and have not applying the concept of a time period, namely the business owner is still calculating the profit and loss per day that should be monthly.

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