Analisis Penerapan Akuntansi Pada Usaha Bengkel Di Kecamatan Sungai Lala Kabupaten Indragiri Hulu

Elfrida Gultom, Debbi (2022) Analisis Penerapan Akuntansi Pada Usaha Bengkel Di Kecamatan Sungai Lala Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Sungai Lala District, Indtagiri Hulu Regency.in conection with this research, the object of this research is a motorcycle repair shop located in Sungai Lala District, Indragiri Hulu Regency. The problem in this study is how the suitability of the accounting appication carried out by a motorcycle repair business in Sungai Lala District with the basic concept of accounting. ?The purpose of this study was to determine the suitability of the accounting application appied by a motorcycle repair shop in Sungai Lala District with the basic concept of accounting. The dta collected in this study are primary data and secundary data. The data collected method in this study is a qualitative research method by conducting interviews and documentation. From the result of interviews and questionnaires, it this known that there are still many motorcycle repair business respondent who have not applied the basic concepts of accounting. ?Base on the result of the research that has been carried out, there are the following findings : the application of accounting in the motorcycle repair business in Sungai Lala District in appropiateand use the basic of cash recording, the concept of time period, the concept of business contiunity, but not in accordance with the concept of business unit and the concept of matching.

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