Analisis Penerapan Akuntansi Pada Usaha Skincare dan Kosmetik Di Kota Tembilahan

Pujiani, Sri (2019) Analisis Penerapan Akuntansi Pada Usaha Skincare dan Kosmetik Di Kota Tembilahan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Tembilahan, Indragiri Hilir Regency. Regarding this research, the object of which is the Skincare and Cosmetic Business in Tembilahan. The problem raised in this study is whether the application of accounting carried out by skincare and cosmetics shop businesses is in accordance with the basic concepts of accounting in carrying out its business. This study aims to determine whether the application of accounting is carried out in skincare and cosmetics businesses in Tembilahan based on the basic concepts of accounting. The data collected is primary and secondary data. Data collection methods are interviews and observation. While the data analysis uses descriptive methods. Based on the results of research and discussion, it can be concluded that in general the skincare and cosmetics business in Tembilahan is familiar with the term accounting, but the application of the accounting system is not appropriate and has not followed the basic accounting concepts due to the lack of knowledge possessed. Skincare and cosmetics business owners have not used the application of financial reporting in accordance with SAK EMKM. The owners of the skincare and cosmetics businesses so far have only made a simple financial report in the form of a diary, where the diary contains cash receipts and cash disbursements.

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