Analisis Penerapan Akuntansi Pada Usaha Car Wash Di Kecamatan Bina Widya Pekanbaru

Afriana, Rena (2022) Analisis Penerapan Akuntansi Pada Usaha Car Wash Di Kecamatan Bina Widya Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the accounting application carried out by the carwash in Bina Widya Pekanbaru District was in accordance with the basic concepts of applicable accounting. The data used in this study is primary data obtained through direct interviews and questionnaires to carwash and secondary data obtained by taking samples carried out by these businesses and other supporting websites. This research was conducted with descriptive quantitative method. The sampling technique used the census technique, namely the entire population was sampled. After all the data has been collected, the data are grouped according to their respective types and set forth in the form of a table which is then described in a descriptive manner. Based on the research that has been done, it can be concluded that the carwash business owners in Bina Widya Pekanbaru have applied the recording concept, but have not applied the business unit concept, the matching concept, the time period concept and the business continuity concept in their business. So that the application of accounting in the carwash business in the District of Bina Widya Pekanbaru is not in accordance with the basic concepts of accounting. Keywords: Basic accounting concepts, SAK EMKM, Census

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