Analisis Penerapan Akuntansi Pada Usaha Toko Sembako Di Kecamatan Pekanbaru Kota

Adina, Debby (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Sembako Di Kecamatan Pekanbaru Kota. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted by the author to determine the application of whether the grocery store business in Pekanbaru City District has implemented basic accounting concepts in running its business. The purpose of this study was to determine the application of SAK EMKM at basic food stores in Pekanbaru City District. Interesting research to discuss to find out the practice of financial recording by the UMKM entrepreneurs. This research was conducted in Pekanbaru City District, which relates to the object of research, namely the grocery store business in Pekanbaru City District. In this study, the authors examined the business of basic food shops, totaling 30 samples. This study uses qualitative research that leads to the description and application of financial records based on SAK EMKM by conducting interviews and taking business financial reports to be processed in accordance with SAK EMKM. The results of this study indicate that the accounting record system is made manually and is still very simple. Based on the results of research and discussion, the application of accounting carried out by the grocery store business in Pekanbaru City District has not been in accordance with the basic concepts of accounting.

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