Analisis Penerapan Akuntansi Pada Cucian Motor Di Kecamatan Tenayan Raya

Aulia, Faruq (2021) Analisis Penerapan Akuntansi Pada Cucian Motor Di Kecamatan Tenayan Raya. Other thesis, Universitas Islam Riau.

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Abstract

Based on the results of the research that has been done, an overview of the accounting transactions in the motorbike laundry business still records its profit and loss statement using a cash basis, does not record inventory of goods, does not record all expenses or expenses incurred, has not implemented the concept of business continuity, even does not record as well as depreciation of its fixed assets. The financial statements are only written in the form of details of the purchases and sales and their dates. The purpose of this study is to determine the application of accounting applied by motorbike laundry entrepreneurs in Tenayan Raya District, Pekanbaru City and to know the basic concepts that apply to the Financial Accounting System for Micro, Small and Medium Entities (SAK EMKM). The location in this study is in the district of Tenayan Raya, Pekanbaru City. The samples in this study were 21 motorbike washing businesses. The data collection techniques used were questionnaires, interviews, and observations. Based on the results of the discussion and research that has been conducted, the following conclusions can be drawn: 1) Motorcycle laundry entrepreneurs record their profit and loss using the cash and accrual basis. 2) The motorbike washing entrepreneur does not record the equipment, the entrepreneur only checks his business equipment and repurchases the used equipment. 3) Not recording all expenses or those that have been incurred, 4) Not having separated business and non-business transactions. 5) Not yet applying the concept of business continuity, seen from the business bookkeeping which is far from good and not in accordance with accounting principles. 6) There are still many entrepreneurs who have not recorded their business income statement in accordance with the applicable accounting period

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