Analisis Penerapan Akuntansi Pada Toko Pakaian Di Kecamatan Pangkalan Koto Baru

Afriani, Siska (2021) Analisis Penerapan Akuntansi Pada Toko Pakaian Di Kecamatan Pangkalan Koto Baru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the extent of the application of accounting in clothing stores, whether it is in accordance with the basic concepts of accounting or not in accordance with accounting concepts. This research was conducted at a clothing store in Pangkalan Koto Baru sub-district. With regard to this research, the object of research is a clothing store entrepreneur. This research was conducted with a quantitative descriptive method. The sampling technique used was the purposive sampling technique, which is a sampling technique based on certain criteria. Based on the predetermined criteria, the final sample that meets the criteria is 20 clothing stores. After all the data has been collected, then the data are grouped according to their respective types and set forth in a table form which will then be analyzed and described descriptively. Then a conclusion is drawn to be presented in the form of a research report. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by clothing store entrepreneurs in Pangkalan Koto Baru District has been recording and bookkeeping but it is done very simply. The recording is still inaccurate so that it is not in accordance with the basic accounting concepts. Keywords: Basic concepts of accounting

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