Analisis Penerapan Akuntansi Pada Usaha Toko Jilbab Di Kubang Raya Kabupaten Kampar

Akbar, Kurnia (2019) Analisis Penerapan Akuntansi Pada Usaha Toko Jilbab Di Kubang Raya Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out whether the Accounting Application of Hijab Shop Business in Kubang Raya Kampar Regency is in accordance with generally accepted accounting principles. The data collected is primary and secondary data. Data collection methods that the author needs for this writing material are structured interviews, documentation and observation. While the data analysis used is descriptive method. Based on the results of the study indicate that in general the hijab shop in Kubang Raya, Kampar Regency has recorded the transaction. The basis of recording used by all hijab shop operators in Kubang Raya, Kampar Regency is Cash Basic, which recognizes or records transactions when cash has been received or paid. The hijab shopper has not carried out a matching concept which states that income must be compared to the costs incurred, has not understood and applied the concept of business entity because it does not separate the recording of business and household transactions, has applied the reporting period for profit and loss calculation. Overall it can be concluded that the application of accounting conducted by hijab shop owners in Kubang Raya Kampar Regency is not in accordance with the basic concepts of accounting.

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