Analisis Penerapan Akuntansi Pada Usaha Tahu Di kecamatan Tampan Kota Pekanbaru

Azis, Amalia Maharani (2019) Analisis Penerapan Akuntansi Pada Usaha Tahu Di kecamatan Tampan Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the application of accounting is done in tofu business in the Tampan District of Pekanbaru City based on the basic concepts of accounting. The data collected is primary and secondary data. Data collection methods are interviews, documentation and observation. While the data analysis used is descriptive method. Based on the results of research and discussion it can be concluded that in general the tofu business in Tampan District Pekanbaru City is familiar with the term accounting, but the use of its accounting system has not followed the basic concepts of accounting because of the lack of knowledge possessed. Know entrepreneurs have not implemented the preparation of financial statements in accordance with SAM EMKM. Entrepreneurs know that so far they only make simple financial statements in the form of daily records, which only contain cash receipts and disbursements.

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