Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Di Kecamatan Sukajadi Kota Pekanbaru

Putra Winata, Dede (2022) Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Di Kecamatan Sukajadi Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine whether the accounting application carried out by the motorcycle laundry business in Sukajadi District, Pekanbaru City is in accordance with the basic concepts and principles of accounting. The data used in this study are primary and secondary. This research was conducted with a qualitative descriptive method. The sampling technique is purposive sampling technique which is a sampling technique based on certain criteria. Based on the criteria that have been set, the final sample that meets the criteria is 22 motorcycle washing businesses. Based on the results of the study, it can be concluded that in general this motorcycle laundry business it has not applied the basic accounting concepts due to a lack of understanding in managing accounting for their business. The motorcycle washing business in Sukajadi District, Pekanbaru City has implemented the concept of business continuity and the concept of sustainability but has not yet applied the concept of business unit and basic recording. So it can be concluded that the application of accounting in the motorcycle washing business in Sukajadi District, Pekanbaru City is not in accourdance with the basic concepts of accounting.

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