Analisis Penerapan Akuntansi Pada Usaha Alat Musik Di Pekanbaru

Andini, Pitri (2020) Analisis Penerapan Akuntansi Pada Usaha Alat Musik Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in order to determine the suitability of the application of accounting carried out at a musical instrument shop in Pekanbaru with the basic concepts of accounting which are generally accepted. The data that has been collected are secondary data and primary data, data collection techniques are by means of interviews, documentation, and questionnaires. After all data is collected, the data is analyzed using descriptive method. So that it can be seen how the suitability of the accounting application that has been carried out by the owner of a musical instrument shop in Pekanbaru with the Basic Concepts of Accounting. The things that are obtained from the research conducted by researchers are: (1) this musical instrument shop business still carries out the basic cash recording system with a single entry system, (2) the musical instrument shop entrepreneur has not completely separated business financial records from personal finances. , (3) this shop business has not used the time period concept because there are shop owners who calculate profit / loss once a day and once a week, (4) in this musical instrument shop business the owner has carried out a profit / loss calculation which will later be used for know the progress and smoothness of the store's sales and how it is progressing. The system of recording and bookkeeping carried out by musical instrument shop owners in Pekanbaru is still simple in providing adequate information in accordance with the basic accounting concepts that are generally accepted in running their business.

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