Analisis Penerapan Akuntansi Pada Usaha Bubur Ayam Di Pekanbaru

Rambe, Syalwaniroha (2021) Analisis Penerapan Akuntansi Pada Usaha Bubur Ayam Di Pekanbaru. Other thesis, Universitas Islam Riau.

Text 175310187.pdf - Submitted Version Download (3MB)

Abstract

Based on the results of research that has been carried out in Pekanbaru as many as 33 chicken porridge entrepreneurs, the purpose of this study was to determine the suitability of accounting treatment for chicken porridge businesses in Pekanbaru in accordance with the basic concepts of generally accepted accounting. This research is a qualitative research in which the data generated is descriptive. This research uses descriptive analysis method and uses purposive sampling procedure and Slovin formula in taking samples. The data collected in this study are primary data obtained directly from respondents through structured interviews and questionnaires to chicken porridge owners in Pekanbaru and secondary data obtained from respondents, namely the record book (cash book) from chicken porridge business owners in Pekanbaru. Furthermore, the data that has been collected is grouped according to their respective types Based on the research that has been carried out and the discussion that has been described, it can be concluded that most chicken porridge entrepreneurs in Pekanbaru have not applied basic accounting concepts such as the concept of business entities, the owners have not separated business expenses from expenses related to daily needs (households), both the concept of business continuity where the chicken porridge entrepreneur does not record the fixed assets owned, the depreciation of fixed assets and inventories, the three time period concepts, there are still many entrepreneurs doing daily recording calculations on the business they run, the four basic accounting concepts where entrepreneurs still use a cash basis, the five entrepreneurs are still many who have not applied the concept of matching correctly where entrepreneurs do not compare the amount of income with costs into the profit and loss calculation which causes the calculation results do not reflect the actual results ncepts, SAK EMKM,

Actions (login required)

View Item