Analisis Penerapan Akuntansi Pada Usaha GYM Di Kota Pekanbaru

Suardi, Bobi (2021) Analisis Penerapan Akuntansi Pada Usaha GYM Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Pekanbaru City. The research object in this thesis is the Fitness Center Business (GYM) in Pekanbaru. This study aims to determine how the accounting application process in the Fitness Center (GYM) business and basic accounting concepts. The author uses primary data and secondary data for data collection. The method used is using structured interview techniques, documentation and observation. Based on the results of research that has been carried out on this Fitness Center business, it is found that Fitness Center entrepreneurs (GYM) use a cash- based recording basis, have not applied the concept of business unity, the concept of business continuity, the concept of time period, and the concept of matching. So it can be concluded that the application of accounting in the Fitness Center (GYM) business in the city of Pekanbaru is not in accordance with the basic concepts of accounting.

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