Analisis Penerapan Akuntansi Pada Usaha Sate Di Kecamatan Rengat Barat Kabupaten Indragiri Hulu

Syaputri, Okta (2021) Analisis Penerapan Akuntansi Pada Usaha Sate Di Kecamatan Rengat Barat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted on the satay business in West Rengat Subdistrict, Indragiri Hulu Regency to determine the extent to which the satay business has applied basic accounting concepts. In this study, the object of this research is the satay business. This research data is in the form of primary data and secondary data. Data collection techniquesresearchers conducted structured interviews, documentation and questionnaires. While the data analysis method used is descriptive method. Based on research result that in general this satay business already knows the word accounting, but to apply the accounting system, this satay business has not applied the basic accounting concepts due to a lack of understanding in managing accounting for their business. The satay business in Rengat Barat Subdistrict, Indragiri Hulu Regency has not bothered the Concepts of Business Continuity and the Concept of Matching and most of them have implemented the Concept of Business Unity and the Concept of Time Period. So it can be concluded that the accounting practice for the satay business in Rengat Barat District, Indragiri Hulu Regency is not in accordance with the basic concepts of accounting. Keywords : Accounting Applications, Basic Accounting Concept

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