Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Sungai Lala

Sinaga, Muhammad Abi Albazzar (2020) Analisis Penerapan Akuntansi Pada Usaha Toko Pakaian Di Kecamatan Sungai Lala. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the Accounting Application carried out in the Clothing Store Business in Sungai Lala District was in accordance with the SAK EMKM. The method that I use in conducting this research, the writer uses descriptive method, by managing and classifying the results of questionnaires and interviews so that later a conclusion can be drawn. The data used in this study are secondary data and primary data, secondary data is obtained by taking a sample of records carried out at a clothing store business in Sungai Lala District, while primary data is data obtained by interviewing and giving questionnaires. The results of the research that the author has conducted, of the 15 clothing store businesses in Sungai Lala District, the author suggests that the clothing store businesses in Sungai Lala District record based on cash basis and have not implemented the concept of business unity and the concept of matching. In calculating the profit and loss, the clothing store business in Sungai Lala District still combines personal expenses and business expenses. So it is found that the clothing store business in Sungai Lala District has not produced good and reliable information output.

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