Analisis Penerapan Akuntansi Pada Usaha Penjahit Pakaian Di Kecamatan Sukajadi Kota Pekanbaru

Andesti, Tara (2022) Analisis Penerapan Akuntansi Pada Usaha Penjahit Pakaian Di Kecamatan Sukajadi Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research observation was carried out in Sukajadi District, Pekanbaru City. This observation was carried out with the aim of knowing the suitability of accounting applied to a tailor shop in the Sukajadi area of Pekanbaru City should be guided by the basic concepts of accounting. Because it turns out that there are still many small entrepreneurs who have not applied basic accounting concepts. The method used in this study is a qualitative descriptive method. The types and sources of data used in this study are primary data and secondary data. The data collection technique used is based on structured interviews in the form of questions in questionnaires and documentation. Based on the results of the analysis that has been carried out at a tailor shop in Sukajadi District, Pekanbaru City. the discovery of a problem, namely the owner of the tailor still combines household expenses with business expenses, resulting in the calculation of profit and loss often does not match the truth, because there are expenses that are not related to the business and are then included in the profit and loss calculation. Also the business owner does not calculate the assets to determine the continuity of his business. The results of this study illustrate that the tailoring business in Sukajadi District, Pekanbaru City has not used accounting concepts properly to see the development of its business.

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