Analisis Penerapan Akuntansi Pada Usaha Martabak Manis Kecamatan Bukit Raya Pekanbaru

Susanti, Sela (2022) Analisis Penerapan Akuntansi Pada Usaha Martabak Manis Kecamatan Bukit Raya Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to to find out the extent to which the application of accounting is applied by the businesses of Martabak manis in Bukit Raya, Pekanbaru and also to find out the basic accounting concepts that apply to Micro, Small, and Medium Enterprises (EMKM). This research was conducted in Bukit Raya, Pekanbaru, with 18 Martabak manis businesses as the research objects. The data collected in this study were primary data and secondary data. Technique of data collections were carried out by structured interviews and documentation. And the data that had been collected are grouped according to their type. From the results and discussions of the research that had been carried out, so then: 1) The basis of recording used is the cash basis. 2) Martabak manis entrepreneurs did not record all existing expenses. 3) Not recording the inventory of materials, in order to make a repurchase, the entrepreneur only relied on memory or checks the stock that was still available. 4) No separation between transactions for business and personal transactions. 5) The majority of Martabak manis entrepreneurs had not recorded their profit and loss statements in accordance with the applicable accounting period. And it could be concluded that the application of accounting in the martabak manis business was not in accordance with the basic accounting concepts.

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