Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg Di Kabupaten Rokan Hilir

Pahrizal, Pahrizal (2019) Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg Di Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

parties regarding economic activity and company conditions. As we see today, Micro, Small and Medium Enterprises (MSMEs) have developed a lot in the business world in Indonesia as a support for economy. But there are still many MSMEs that have not yet applied the basic accounting concepts in running their businesses. This study aims to find out and analyze the application of accounting at the 3 kg LPG base in Rokan Hilir Regency and the problems faced within the company. The researcher took 24 bases of 3 kg LPG in Rokan Hilir Regency. by collecting data taken through interviews and questionnaires. Then process existing data and then group the data according to their respective types, and are explained in table form. The results of the study show that most of the 3 kg LPG bases in Rokan Hilir Regency are still many that are not in accordance with the basic concept of accounting. As for the many problems that occur, there are still many 3 kg LPG base entrepreneurs in Rokan Hilir Regency who have never received training in applying accounting, there are still many base entrepreneurs who still combine personal finance with business finance, and there is no need for accounting implementation. The conclusions from the results of the research that the authors conducted at the 3 kg LPG base business in Rokan Hilir District have not fully applied the basic accounting concept where the concept that has not been applied is the concept of time period and the concept of business entity. Accounting is an information system that produces reports to interested

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