Analisis Penerapan Akuntansi Pada Usaha Toko Sepatu Dikabupaten Rokan Hulu

Anita, Desi (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Sepatu Dikabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research is to understand the suitability of accounting application compiled by shoe shop entrepreneurs in Rokan Hulu Regency with the basic concepts of accounting. The concepts applied ere the concept of a business unit, the basis for recording, the time period, business continuity, and finally the matching concept. The technique used in this study is a qualitative technique with a descriptive research desaign. Qualitative descriptiveresearch is intended o describe and describe thr phenomena that exist, both natural and human engineered, which pay more attention to the characteristics, quality, interrelationships between activities. In general, the recording basis used by shoe shop entrepreneurs in Rokan Hulu Regency is the cash basic. Shoe shop entrepreneurs have not applied the concept of business entity. Shoe shop business actors have applied the concept of a time period. Furthermore, shoe shop entrepreneurs in Rokan Hulu Regency have not pplied the concept of business continity. And shoe shop entrepreneurs have not applied concepts of matching. The conclusion of this study is that the application of acconting compiled by shoe shop entrepreneurs in Rokan Hulu Regency not in accordance with the basic concepts of accounting.

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