Aprilicia, Fadhla Luthfe Riola (2021) Analisi Penerapan Akuntansi Pada Usaha Ponsel Di Kecamatan Koto Kampar Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.
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Abstract
This research was conducted in Koto Kampar Hulu District Kampar Regency. Related to this research the object of this research is the mobile phone business in Koto Kampar Hulu Disctrict, Kampar Regency. The purpose of this study was to determine the suitability of the application of accounting applied by mobile phone business in Koto Kampar Hulu District, Kampar Regency with the basic concepts of Accounting. The type of research conducted is a qualitative method. Methods of data collection in this study in the form of structured interviews and documentation, descriptive data analysis techniques so that it can be seen whether mobile phone entrepreneurs in Koto Kampar Hulu District, Kampar Regency have applied the basic concepts of accounting. Based on the research that has been done there are the following findings: The mobile phone business responde uses a cash basis as the basis for recording. Some respondents do not apply the concepts of a business unit because they do not separae business finances from personal finances. Respondents of mobile phone business who apply the concept of time period are 19 respondents while those who do not apply the concept of period are 1 respondent. The basic concept of accounting that is applied is in accordance with the concept of business continuity where we can see that all mobile phones are still running continuously and earning profits. The basic accounting concepts used do not meet the matching concept because not all of them are calculates in profit loss. From the results of these studies, it can be concluded that the application of accounting in the mobile phone business in Koto Kampar Hulu District, Kampar Regency is not accordance with the basic concepts and accounting principles that apply at this time.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Accounting Application, Basic Accounting Concepts, UMKM. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Febby Amelia | ||||||
| Date Deposited: | 13 May 2022 10:02 | ||||||
| Last Modified: | 13 May 2022 10:02 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/10806 |
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