Analisis Penerapan Akuntansi Pada Usaha Toko Emas Di Duri Kecamatan Mandau

Maharani, Deby (2022) Analisis Penerapan Akuntansi Pada Usaha Toko Emas Di Duri Kecamatan Mandau. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the accounting application carried out at the gold shop in Duri, Mandau District with the basic concepts of accounting. The data used in this study are primary data and secondary data, data collection techniques in this study were interviews, documentation, and questionnaires. After all the data has been collected, the data are separated and grouped according to their respective types. Then they are grouped in tabular form and will be explained descriptively so that it can be seen whether the mas shop business in Duri, Mandau District has implemented accounting in accordance with the basic accounting concepts. Based on the results of research and discussion, it can be concluded that; (1) The books used are cash logbooks to record cash receipts and disbursements, and do not have accounts receivable and accounts payable logbooks. (2) There are not many Toko Mas businesses in Duri, Mandau District, that separate business records from personal/household finances. (3) Toko Mas business actors have applied the concept of a time period because many are reporting monthly profit and loss calculations. (4) Toko Mas entrepreneurs in Duri, Mandau Sub-district should apply the concept of business continuity by recording and calculating depreciation on their fixed assets. (5) The Toko Mas entrepreneur in Duri, Mandau District should apply the matching concept, namely by comparing the amount of income with the costs incurred.

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